§ 50-05 Application for Abatement.
RCNY § 50-05
(a)Application for fiscal year 2012/13; where no application is required.
(1)Cooperatives that received the abatement for fiscal year 2011/12. (A) The board of a cooperative apartment corporation that received the abatement for fiscal year 2011/12 was not required to file an application for the abatement for fiscal year 2012/13. (B) Basis for abatement if election made on information return. If a cooperative apartment corporation described in subparagraph (A) filed an information return on or before February 15, 2012 pursuant to the requirements of § 11-2105(g) of the Administrative Code and elected that the return be deemed an application for the abatement for fiscal year 2012/13, the abatement for fiscal year 2012/13 will be based on the information contained in such information return. (C) Basis for abatement if no election made on information return. If a cooperative apartment corporation described in subparagraph (A) filed an information return on or before February 15, 2012 pursuant to the requirements of § 11-2105(g) of the Administrative Code and did not elect that the return be deemed an application for the abatement for fiscal year 2012/13, the abatement for fiscal year 2012/13 will be based on the information contained in such information return, or on the information included in the application for the abatement that the board filed in calendar year 2011, or both. (D) Basis for abatement if no information return filed. If a cooperative apartment corporation received the abatement for fiscal year 2011/12, but did not file an information return on or before February 15, 2012 pursuant to the requirements of § 11-2105(g) of the Administrative Code, then the abatement for fiscal year 2012/13 will be based on the information included in the application for the abatement that the board filed in calendar year 2011, if any.
(2)Condominiums that received the abatement for fiscal year 2011/12. If the board of a condominium that received the abatement for fiscal year 2011/12 did not file a timely application for the abatement for fiscal year 2012/13, the abatement for fiscal year 2012/13 will be based on the information included in the application for the abatement that the board filed in calendar year 2011.
(3)Notwithstanding any other provision of this subdivision, no abatement will be granted for fiscal year 2012/13 to any dwelling unit that was not eligible for the abatement as of January 5, 2012, the taxable status date for fiscal year 2012/13.
(b)Application for fiscal years 2013/14 and 2014/15.
(b-1)Application for fiscal years subsequent to fiscal year 2014/15. For any fiscal year subsequent to fiscal year 2014/15, the deadline for filing an application for an abatement for the fiscal year commencing on July 1 is February 15 of the same calendar year.
(c)Supplemental application from owner. The Commissioner may require an owner to submit a supplemental application with additional information necessary to determine whether the applicant is eligible for an abatement, including but not limited to proof of primary residence in a form and format and by a deadline determined by the Commissioner.
(d)Waiver of requirement that dwelling unit be owned by an individual.
(4)The Commissioner may request additional information if the Commissioner deems such information relevant to an application or renewal application. Such additional information will be provided within sixty days of the request. The Commissioner may deny an application for a waiver. The Commissioner will inform the applicant of the reasons for the denial in a written notice and advise the applicant that it has the right to appeal the denial. The appeal must be submitted to the Commissioner or his or her designee within 15 business days of the mailing of the notice.
(e)Owner designated as applicant. The owner shall be designated as an applicant for the limited purpose of submitting information to verify the primary residence of the owner.
(f)Certification.
(g)Documentation of authority of authorized agent. The Commissioner may require any authorized agent to submit documentation, of the type and in the form acceptable to the Commissioner, affirming the authorized agent's authority to act on behalf of the board with respect to the application for abatement. (Amended City Record 4/19/2019, eff. 5/19/2019; amended City Record 4/27/2022, eff. 5/27/2022)
