NYC Rules of the City of New York
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RCNY § 36-09
Upon approval by the department of a final application for benefits, the first year of the abatement shall be the tax year with the first taxable status date that follows the earlier of (a) completion of construction, or (b) four years from the date the first building permit was issued, or if no permit was required, the commencement of construction. (Added City Record 2/10/2017, eff. 3/12/2017)
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