§ 22-02 How Abatement is Claimed.
RCNY § 22-02
(a)A claim for abatement of taxes shall be made by an owner by filing with the Department of Finance a certification in writing, on forms provided by the Department of Housing, Preservation and Development of The City of New York, showing that the owner is entitled to such abatement, and containing the following information: block and lot number of the property, monthly rent without exemption, monthly rent with exemption, the exemption for each month, the total abatement for the period for which abatement is claimed, adjustments if any, and such other information as is directly related to the rent exemption or tax abatement.
(b)True copies of such certification shall also be filed with the Department of Housing, Preservation and Development and with the tenant at the time that the original certification is filed with the Department of Finance.
(c)Such certification shall continue to be made each period by an owner claiming tax abatement until such time as the Department of Housing, Preservation and Development is able to provide information on a quarterly basis showing the quarterly rent losses of such owner attributable to rent exemptions.
