§ 36-01 Definitions.
RCNY § 36-01
a. "Applicant" means a person or entity who has applied or applies for benefits under this chapter who is obligated to pay real property tax on the property, either because of ownership or a contract, unless the property is exempt from real property taxation and the record owner or lessee of such property has entered into an agreement to sell or lease such property to another person or entity, in which case both parties to the agreement shall be considered co-applicants and must submit an application jointly. b. "Commercial activities" means activities that include the following, unless such activities are described as retail purposes in Subdivision y of this section: (1) Buying, selling, leasing or otherwise providing goods or services.
(2)Operating a transient hotel, except that: (i) a structure or part of any hotel owned or leased by a not-for-profit corporation to provide governmentally funded emergency housing is not considered a hotel for purposes of the ICAP; and (ii) a condominium hotel unit or timeshare hotel unit is part of a transient hotel where the property as a whole is operated as a transient hotel. An individual condominium or timeshare unit located in a transient hotel building may qualify for abatement benefits under this chapter if the unit is: (A) made available to the general public at large for a minimum of 183 days during the calendar year on terms and dates which are consistent with standards in the hotel industry; and (B) not occupied for more than 183 days in any calendar year by (I) the owner or any relative of the owner; or (II) any employee of the owner, or any employee of any corporation, partnership, limited liability corporation or other entity owner or controlled by such owner.
(3)Operating a theater or other entertainment business.
(4)Manufacturing conducted in a building or individual condominium unit where less than 75 percent of the floor area upon completion of construction is used for manufacturing.
(5)Providing information or services to businesses or investors on a nonprofit, limited profit, or cooperative basis, including operating a stock or commodity exchange, insurance rating bureau, testing service, clearinghouse, wire service, buying service, or private label company or the like.
(6)Providing computer software development and services, including: (i) internet and web related activities; (ii) computer graphics and designs; or (iii) desk-top publishing.
(7)Operating any other lawful businesses, including governmental or not-for-profit activities.
(8)Operating repair of equipment and service businesses such as heating, ventilation and air conditioning ("HVAC"), plumbing and refrigeration.
(9)Operating nursing homes or adult care facilities. c. "Commercial construction work" means the construction of a new building or structure or the modernization, rehabilitation, expansion or improvement of an existing building or structure for use as commercial property. d. "Commercial property" means non-residential property on which will exist after completion of commercial construction work a building or structure, or portion thereof, used for the buying, selling or otherwise providing of goods or services, including hotel services, or for other lawful business commercial or manufacturing activities, with at least 50 percent of the total net square footage of the property used or immediately available and held out for commercial or manufacturing activity; provided that property or portions of property dedicated to use as utility property shall not be considered commercial property for purposes of this chapter. e. "Commissioner" means the commissioner of finance of the city of New York. f. "Completion of construction," or "completion" means: (1) when relating to the construction of a new building or structure, the earlier of the date on which: (i) the department of buildings issues a final certificate of occupancy; or (ii) the department of finance has determined that construction is complete based on a review of documentation provided by the applicant, including, as applicable, an architect’s or engineer’s certification to the department of finance indicating that construction is complete. After the submission of documentation by the applicant, the department of finance may also consider the results of a site inspection conducted by a department of finance assessor in making such a determination.
(a)Uses which are not permitted in a manufacturing district, as defined by the Zoning Resolution, are not manufacturing activities, including:.
(i)construction, repair, operation or maintenance of real property, including activities performed in a building contractor's shop, or the preassembly of structural elements or service equipment for installation in a building; (ii) generation, collection, storage, transmission distribution or sale of gas, electricity, steam, water, refrigeration, cable television, telephone, telegraph or other one-way or two-way communication service, delivered through mains, pipes, cables, lines or wires; (iii) collection, removal, carting, processing or disposal of sewerage, drainage, wastes, garbage or trash; (iv) broadcasting, transmission or reception of television, radio or other electromagnetic signals; (v) transportation of passengers or goods; (vi) operation of a public or private warehouse; (vii) operation of a showroom; (viii) operation of a workshop, studio, sound stage, set or other place for creation of original works of art, films or recordings; or (ix) buying, selling, leasing or providing goods or services.
(b)[Reserved.] (c) The following activities, except as specifically provided in paragraphs (2) and (3) of this subdivision, are not manufacturing activities: (i) general management; (ii) storage, shipping or receiving of materials and finished goods; (iii) maintenance, repair or construction of real property; (iv) professional, clerical or information processing activities; (v) buying, selling, leasing or providing goods or services; (vi) activity conducted for the purpose of retail sale on the premises; or (vii) utility services. o. "Minimum required expenditure" means the amount that an applicant must expend on construction work for a project in order to qualify for benefits under this chapter. The minimum required expenditure must be met no later than four years from the date after the first building permit is issued, or if no permit was required, from the start of construction. p. "Mixed-Use property" means property on which exists, or will exist upon completion of construction work, a building or structure used for both residential and nonresidential purposes. q. "M/WBE" means a Minority-Owned or Women-Owned business enterprise certified in accordance with Section 1304 of the Charter. q-1. “Parking facility” means any real property or portion thereof on which exists a facility operated in a manner that requires a license for the operation of a garage or parking lot issued by the department of consumer and worker protection. r. "Peaking Unit" means a generating unit that: (i) is determined by the New York independent system operator or a Federal or New York State energy regulatory commission to constitute a peaking unit as set forth in Section 5.14.1.2 of the New York independent system operator's market administration and control area services tariff, as such term existed as of April 1, 2011; or (ii) has an annual average operation, during the calendar year preceding the taxable status date, of less than 18 hours following each start of the unit; provided that, for purposes of calculating the annual average, operations during any period covered by any major emergency declaration issued by the New York independent system operator, northeast power coordinating council, or other similar entity, shall be excluded.
(1)A "peaking unit" will include all real property used in connection with the generation of electricity and any facilities used to interconnect the peaking unit with the electrical transmission or distribution system, but will not include any facilities that are part of the electric transmission or distribution system; it may be comprised of a single turbine and generator or multiple turbines and generators located at the same site.
