N.Y. Real Property Tax Law 499-FFFF – Enforcement and administration
§ 499-ffff. Enforcement and administration. 1. The department of finance shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title:
Terms Used In N.Y. Real Property Tax Law 499-FFFF
- Application for tax abatement: shall mean an application for a solar electric generating system and/or electric energy storage equipment tax abatement pursuant to section four hundred ninety-nine-cccc of this title. See N.Y. Real Property Tax Law 499-AAAA
- Architect: shall mean a person licensed and registered to practice the profession of architecture under the education law. See N.Y. Real Property Tax Law 499-AAAA
- Department of finance: shall mean the department of finance of a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAAA
- Designated agency: shall mean one or more agencies or departments of a city having a population of one million or more persons that are designated by the mayor of such city to exercise the functions, powers and duties of a designated agency pursuant to this title. See N.Y. Real Property Tax Law 499-AAAA
- Electric energy storage equipment: means a set of technologies capable of storing electric energy and releasing that energy as electric power at a later time. See N.Y. Real Property Tax Law 499-AAAA
- Engineer: shall mean a person licensed and registered to practice the profession of engineering under the education law. See N.Y. Real Property Tax Law 499-AAAA
- Solar electric generating system: shall mean a system that uses solar energy to generate electricity. See N.Y. Real Property Tax Law 499-AAAA
(a) to apply a tax abatement;
(b) to revoke all or part of any such tax abatement;
(c) to make and promulgate rules to carry out the purposes of this title; and
(d) any other function, power or duty necessarily implied by this title.
2. A designated agency shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title:
(a) to receive, review, approve and deny applications for tax abatement;
(b) to inspect solar electric generating systems or electric energy storage equipment and any related structures and equipment;
(c) to establish permit or certification requirements to determine when the solar electric generating system or electric energy storage equipment has been placed in service, such as certification by an architect, engineer or other certified or licensed professional whom a designated agency designates by rule;
(d) to establish guidance and procedures for determining or certifying eligible solar electric generating system or electric energy storage equipment expenditures;
(e) to prescribe forms and make and promulgate rules to carry out the purposes of this title;
(f) to make the determinations provided for in sections four hundred ninety-nine-cccc and four hundred ninety-nine-eeee of this title and to notify the department of finance of such determinations; and
(g) any other function, power or duty necessarily implied by this title.
3. If a designated agency determines that an architect or engineer or other certified or licensed professional whom a designated agency designates by rule, in making any certification under this title or any rule promulgated hereunder, engaged in professional misconduct, then such department shall so inform the education department or other appropriate certifying or licensing authority.
4. A designated agency may provide for reasonable administrative charges or fees necessary to defray expenses of administering the tax abatement program established by this title.
5. A designated agency and the department of finance shall establish procedures that are necessary or appropriate for (a) the timely notification to the department of finance by a designated agency of an approval of an application for tax abatement or of any noncompliance pursuant to section four hundred ninety-nine-eeee of this title and (b) any other interagency coordination to facilitate the purposes of this title.