§ 32-01 Scope and Construction.
RCNY § 32-01
(a)Scope of Rules. This chapter governs the grant of tax abatement and exemption pursuant to § 421-g of the Real Property Tax Law of the State of New York, including the procedure for filing an application for tax abatement and exemption and the issuance of Certificates of Eligibility by the Office of Tax Incentives of the Department of Housing Preservation and Development. Upon issuance of the Certificate of Eligibility, the calculation and implementation of the tax abatement and exemption are under the jurisdiction of the Department of Finance.
(b)Construction. This chapter is to be construed to secure the effectuation of the purposes of § 421-g of the Real Property Tax Law in accordance with the general principle of law that tax exemption and abatement statutes are to be strictly construed against the taxpayer applying for the tax exemption or abatement.
