§ 32-03 Application Procedure, Documentation, Filing Fees.
RCNY § 32-03
(a)Application Forms. All applications shall be submitted to the Department by the March 31 immediately following the first taxable status date following Completion of Conversion on such form or forms as shall be prescribed by the Department. All application forms may be obtained from the Department of Housing Preservation and Development, Office of Tax Incentives, 100 Gold Street, New York, NY 10038. Only applications complete in all detail shall be considered for a Certificate of Eligibility. All forms must be filled out fully and legibly by the applicant and shall be typewritten or inscribed in permanent ink. An application shall consist of the following: (1) A copy of the pre-construction Certificate of Occupancy, or, if no such Certificate of Occupancy is available, a letter from the Department of Buildings establishing the pre-conversion use of the Non-Residential Building, or other proof that the Eligible Multiple Dwelling was a Non-Residential Building prior to conversion.
(2)A copy of the new Temporary or Permanent Certificate of Occupancy issued as a result of the conversion of a Non-Residential Building to an Eligible Multiple Dwelling. The new Temporary or Permanent Certificate of Occupancy must be issued by the Department of Buildings by the taxable status date in order for the Eligible Multiple Dwelling to receive tax benefits the following tax year.
(3)(i) If the Eligible Multiple Dwelling shall be owned as a cooperative or condominium: a copy of the prospectus or offering plan which has been accepted for filing by the Attorney General (if required by law), and all subsequent amendments which become effective prior to the time the Office issues a Certificate of Eligibility. If the prospectus or offering plan has not yet been approved by the Attorney General, a statement by the owner that if the prospective cooperative or condominium plan has not been declared effective for filing at a time fifteen months after the issuance of a Certificate of Eligibility, that such owner will register the rental units with the New York State Division of Housing and Community Renewal no later than fifteen calendar days after such fifteen month period or (ii) If the Eligible Multiple Dwelling shall be owned as a rental building: (A) evidence satisfactory to the Office that the owner of rental dwelling units has registered all dwelling units in the Eligible Multiple Dwelling other than Exempt Dwelling Units with the New York State Division of Housing Community and Renewal or (B) if the Eligible Multiple Dwelling is not registered at the time of issuance of a Certificate of Eligibility, an affidavit, on a form approved by the Office, stating that the owner shall register all units other than Exempt Dwelling Units as they become occupied and shall submit proof of registration thereof.
(4)A copy of one set of plans covering the Eligible Multiple Dwelling approved by the Department of Buildings, as evidenced by a seal of the Department of Buildings thereon or an architect's affidavit that such plans are so approved.
(5)A copy of the Department of Buildings "Plan Work Approval Application" (PW-1), with the "Schedule A – Occupancy/Use" (PW-1A), the "Work Permit Application" (PW-2), and the approved building permit or equivalent, as required by the Department of Buildings.
(6)A copy of the dated revised tax map approved by the Department of Finance if applicable. A complete application for a revised tax map for the Eligible Multiple Dwelling must be filed with the Department of Finance no later than December first of the year preceding the commencement of the Benefit Period.
(7)A computer printout from the Department of Finance and the Department of Environmental Protection (for water & sewer charges) listing outstanding charges on the Eligible Multiple Dwelling owed to the City. If outstanding charges on the Eligible Multiple Dwelling are owed to the City at time of application, the Applicant must provide proof of payment or evidence that the outstanding charges are being paid in timely installments pursuant to a written agreement with the Department of Finance or other appropriate agency.
(8)An affidavit, in the form approved by the Office, setting forth the following information: (i) a statement that within seven years immediately preceding the date of application for a Certificate of Eligibility, neither the Applicant, nor any person owning a substantial interest in the property (as herein defined as ownership and control of an interest of ten per cent (10%) or more in property or any Person owning a property), nor any officer, director, or general partner of the applicant or such person was finally adjudicated by a court of competent jurisdiction to have violated § 235 of the Real Property Law or any section of Article 150 of the Penal Law or any similar arson law of another jurisdiction with respect to any building, or was an officer, director, or general partner of a Person at the time such Person was finally adjudicated to have violated such law; and (ii) a statement setting forth any pending charges alleging violation of § 235 of the Real Property Law or any section of Article 150 of the Penal Law or any similar arson law of another jurisdiction with respect to any building by the applicant or any Person owning a substantial interest (as defined above) in the property, or any officer, director, or general partner of the Applicant or such Person, or any Person for whom the applicant or person owning a substantial interest in the property is an officer, director or general partner.
(9)A statement that the applicant agrees to comply with and be subject to the Rules promulgated by the Department of Finance and the Department to secure compliance with the Act and all applicable local, state, and federal laws.
(10)Such application shall also certify that all taxes, water charges and sewer rents currently due and owing on the property which is subject of the application have been paid or are currently being paid in timely installments pursuant to written agreement with the Department of Finance or other appropriate agency.
(b)Qualified Applicants.
(1)In addition to any other qualifications for benefits pursuant to the Act, the Applicant must be: (i) obligated to pay real property tax on the property for which benefits are sought, whether such obligation arises because of record ownership of such property or because the obligation to pay such tax has been assumed by contract; or (ii) the record owner or lessee of property which is exempt from real property taxation who has entered into an agreement to sell or lease such property to another person. Such person shall be a co-applicant with such owner or lessee.
(c)Timing Requirements.
(ii)Only the Aggregate Floor Area for which conversion is completed within such three year period shall be considered in calculating the exemption and abatement provided pursuant to the Act.
(iii)Only the Aggregate Floor Area for which conversion is completed within the five-year period specified in 28 RCNY § 32-03(c)(2)(i) or, in the case of partial exemption from or partial abatement of real property taxes, the three-year period specified in 28 RCNY § 32-04(b)(3), shall be considered in calculating the exemption and abatement provided pursuant to the Act, provided, however, that neither partial exemption from nor partial abatement of real property taxes shall be available for Commercial, Community Facility or Accessory Use Space.
(d)Calculating Aggregate Floor Area.
(e)Filing Fees.
