§ 39-01 Definitions.
RCNY § 39-01
As used in this chapter, the following terms shall have the following meanings. Capitalized terms not otherwise defined herein shall have the meaning set forth in the AHCC Act or the ANNY Act, as applicable. Administrative Code. "Administrative Code" means the Administrative Code of the City of New York. Affordability Requirements Violation. "Affordability Requirements Violation" means any non-compliance with the requirements established pursuant to subdivision 6 of the AHCC Act or subdivision 8 of the ANNY Act, as applicable, on or after the Expiration Date. Application. "Application" means, collectively, any application for Tax Benefits submitted to HPD and all documents submitted therewith. Approval Date. "Approval Date" means the date upon which HPD approves the Certificate of Eligibility as stated therein. Assistant Commissioner. "Assistant Commissioner" means an Assistant Commissioner of HPD who has jurisdiction over Tax Benefit programs or such other person as may be designated in writing by the Commissioner of HPD. AHCC Act. "AHCC Act" means section 467-m of the Real Property Tax Law. ANNY Act. "ANNY Act" means section 485-x of the Real Property Tax Law. Cause. "Cause" means any Violation, Misrepresentation, Omission, Failure, or Discrimination, without regard to the date upon which HPD discovers such Violation, Misrepresentation, Omission, Failure, or Discrimination. Cause Date. "Cause Date" means the first date upon which any Cause occurred, without regard to the date upon which such Cause was discovered by HPD. Certificate of Eligibility. "Certificate of Eligibility" means a written final determination by HPD, issued on the basis of an Application, that a Property is eligible for the Tax Benefit. A Certificate of Eligibility shall not include a declaratory ruling or any other preliminary or informal communication regarding an actual or prospective Application. Comments. "Comments" means any written comments and/or information that the Taxpayer or Respondent submits to HPD during the Comment Period regarding the alleged Cause for Revocation of a Tax Benefit or alleged Affordability Requirements Violation and/or Rent Stabilization Requirements Violation. Comment Period. "Comment Period" means a period specified in the Initial Notice during which the Taxpayer may submit Comments to HPD. Cure Agreement. "Cure Agreement" means an agreement with a Taxpayer (i) requiring such Taxpayer to cure a Cause for Revocation, and (ii) providing that the Tax Benefit will remain in place if the Taxpayer and any successors or assigns comply with all of their respective obligations thereunder; provided, however, that such agreement may provide for the partial or temporary Revocation of a Tax Benefit in the event of a partial cure or a cure that does not rectify a period of non-compliance. Determination Notice. "Determination Notice" means: (a) with respect to Revocation, a written notice from HPD to the Taxpayer delivered after the Hearing or, if there is no Hearing, after the Comment Period stating the determination of the Assistant Commissioner regarding whether a Tax Benefit will be Revoked or will remain in effect, and if the Tax Benefit will be Revoked, specifying the Revocation Date; and (b) with respect to imposition of a Penalty, a written notice from HPD to the Respondent delivered after the Hearing, or, if there is no Hearing, after the Comment Period stating the determination of the Assistant Commissioner regarding whether a Penalty shall be imposed, and if such Penalty shall be imposed, the specific Affordability Requirements Violation or Rent Stabilization Requirements Violation, as applicable, and specifying the Penalty amount and deadline for payment of such Penalty. DHCR. "DHCR" means the Division of Housing and Community Renewal of the State of New York or any successor agency. Discrimination. "Discrimination" means the direct or indirect denial to any person of any housing accommodations in the Property receiving the Tax Benefit, or any of the privileges or services incident to occupancy of such housing accommodations, in violation of any local, state or federal law prohibiting discrimination on the basis of race, color, creed, national origin, gender, sexual orientation, disability, marital status, age, religion, alienage or citizenship status, or the use of, participation in, or eligibility for a governmentally funded housing assistance program, including, but not limited to, the section 8 housing voucher program and the section 8 housing certificate program, 42 U.S.C. §§ 1437 et seq., or the senior citizen rent increase exemption program, pursuant to either Chapter 7 of Title 26 or § 26-509 of the Administrative Code; provided however, that "Discrimination" shall not include any act for which the applicable Law does not permit the Revocation of the Tax Benefit. The term "disability" as used in this subdivision shall have the meaning set forth in § 8-102 of the Administrative Code. DOF. "DOF" means the Department of Finance of the City of New York or any successor agency. Effective Date. "Effective Date" means the date upon which a Tax Benefit commences pursuant to applicable Law. Expiration Date. "Expiration Date" means the date upon which a Tax Benefit would expire pursuant to applicable Law. Factual Issue. "Factual Issue" means one or more issues of fact which, if resolved in favor of (a) the Taxpayer, with respect to an alleged Cause for Revocation, would require the conclusion that Cause for Revocation does not exist; or (b) the Respondent, with respect to imposition of a Penalty, would require the conclusion that the alleged Affordability Requirements Violation or Rent Stabilization Requirements Violation, as applicable, does not exist. Failure. "Failure" means the failure to (i) keep, preserve or make available upon request by HPD any Records required to be kept and maintained pursuant to 28 RCNY § 39-06 or pursuant to any other provision of this title or any Law, (ii) appear before HPD at any time or place named in a summons, or (iii) give testimony under oath as may be relevant or material to HPD's inquiry relating to a Tax Benefit. Hearing. "Hearing" means an administrative hearing regarding one or more Factual Issues to determine whether there is Cause to revoke a Tax Benefit, or whether there is an Affordability Requirements Violation or a Rent Stabilization Requirements Violation, as applicable, at which administrative hearing the Taxpayer or Respondent, as applicable, may be represented by counsel and may present witnesses and other evidence. Hearing Notice. "Hearing Notice" means a written notice from HPD to the Taxpayer or Respondent, as applicable, stating the date, time, and location of a Hearing, identifying one or more Factual Issues to be addressed at such Hearing, and informing the Taxpayer or Respondent, as applicable, that he or she may be represented by counsel and may present witnesses and other evidence at such Hearing. Hearing Officer. "Hearing Officer" means a person designated by HPD. HPD. "HPD" means the Department of Housing Preservation and Development of the City of New York or any successor agency. Initial Notice. "Initial Notice" means: (a) with respect to an alleged Cause for Revocation, a written notice from HPD to the Taxpayer stating the intention to Revoke a Tax Benefit for Cause and the proposed Revocation Date, identifying the Property and Tax Benefit affected, briefly describing the alleged Cause for Revocation of such Tax Benefit, stating the Comment Period, and providing an address for the submission of Comments during the Comment Period; and (b) with respect to imposition of a Penalty, a written notice from HPD to the Respondent stating the intention to impose a Penalty, identifying the Eligible Multiple Dwelling affected, briefly describing the alleged Affordability Requirements Violation or Rent Stabilization Requirements Violation, as applicable, stating the Comment Period, and providing an address for the submission of Comments during the Comment Period. Law. "Law" means, collectively, the Real Property Tax Law, any provision of the Administrative Code enacted pursuant thereto, and any rule of the City of New York promulgated pursuant thereto. Misrepresentation. "Misrepresentation" means the submission of an Application which contains incorrect, misleading or fraudulent information. Noticed Property. "Noticed Property" means a Property that is the subject of an Initial Notice, Pre-Hearing Notice, Hearing Notice, or Determination Notice. Omission. "Omission" means the submission of an Application which omits material information. Penalty. "Penalty" means a monetary fine as set forth in subdivision 17 of the AHCC Act or subdivision 21 of the ANNY Act, as applicable. Pre-Hearing Notice. "Pre-Hearing Notice" means a written notice from HPD to the Taxpayer or Respondent, as applicable, stating (i) that the Taxpayer or Respondent may request a Hearing prior to Revocation or imposition of a Penalty, as applicable, regarding one or more Factual Issues identified in such notice, (ii) the date by which such written request must be received by HPD, and (iii) an address for the submission of such written request. Property. "Property" means the real property receiving a Tax Benefit, including the land and all improvements thereon. Records. "Records" means all books, papers, records or other data which may be relevant or material to any Application or Tax Benefit, including an annual schedule of rents for each dwelling unit in the Property where so required by the Law governing any Tax Benefit. Rent Stabilization Requirements Violation. "Rent Stabilization Requirement Violation" means any non-compliance with the requirements established pursuant to subdivision eight of the ANNY Act on or after the Expiration Date. Respondent. "Respondent" means the owner of the Eligible Multiple Dwelling at the time of an Affordability Requirements Violation or a Rent Stabilization Requirements Violation, as applicable, with respect to such Eligible Multiple Dwelling. Revocation or Revoke. "Revocation" or "Revoke" means any partial or total suspension, reduction, termination or revocation of any Tax Benefit which takes effect as of a date which precedes the Expiration Date of such Tax Benefit, except where State law specifically authorizes the termination of one Tax Benefit upon the commencement of another Tax Benefit. Revocation Date. "Revocation Date" means the date as of which HPD proposes to Revoke, or does Revoke, a Tax Benefit. The Revocation Date may be upon such date as HPD may determine, but shall not precede the Cause Date unless the Property received a Tax Benefit before fulfilling all eligibility criteria for such Tax Benefit, in which case the Revocation Date may precede the Cause Date. Tax Benefit. "Tax Benefit" means any exemption from or abatement of real property taxation pursuant to Law with respect to which HPD makes determinations of eligibility. Taxpayer. "Taxpayer" means (i) the individual or entity located at the address to which DOF sends tax bills for the applicable Property, (ii) any current holder of fee title to such Property whose interest is clearly recorded in the office of the City Register in the applicable borough, and (iii) any current mortgagee of such Property whose mortgage interest in such Property is clearly recorded in the office of the City Register in the applicable borough. Violation. "Violation" means any non-compliance with applicable Law. (Amended City Record 3/15/2017, eff. 4/14/2017; amended City Record 3/3/2025, eff. 4/2/2025)
