§ 50-07 Denial or Revocation of Abatement.
RCNY § 50-07
(a)Unpaid charges requiring denial or revocation of abatement. An application for the abatement will be denied, and an abatement granted will be revoked retroactively, in the event that the Commissioner determines that there are arrears in real property taxes, water and sewer charges, assessments, payments in lieu of taxes and/or other municipal charges, including interest on any of the aforementioned amounts, and including tax liens that have been sold by the City: (1) on a condominium dwelling unit totaling in the aggregate at least $1,000; or (2) on cooperative apartment corporation property, totaling in the aggregate at least $25,000. For purposes of this subdivision, taxes and/or charges that are in arrears do not include any taxes and/or charges that are included in a written agreement to pay such taxes and/or charges in installments with the Department of Finance or, in the case of water and sewer charges, the New York City Department of Environmental Protection or the New York City Water Board, if all payments that have become due under such agreement have been made.
(a-1)Denial or revocation of abatement upon a final determination of the Comptroller regarding the payment of prevailing wage for building service workers.
(1)The Comptroller shall have the power to conduct an investigation and hearing and file a final determination as to the payment of wages owed by an owner, successor, or any employer of building service employees as provided in subdivisions 1, 4, 5, 6, 8 and 9 of § 235 of the Labor Law.
(2)An application for abatement will be denied, and an abatement granted will be revoked retroactively, where the Commissioner is notified in writing that: (A) the Comptroller has issued a final determination, pursuant to subdivision (10) of § 467-a of the Real Property Tax Law, as to the payment of wages owed by an owner, successor, or any employer of building service employees that (i) requires such owner, successor or other employer to make a payment, and such owner, successor or other employer has failed to make such payment within 120 calendar days of receiving such final determination; (ii) finds a willful failure to pay prevailing wage, and two or more such determinations have been issued within a six-year period for the same designated property; or (iii) finds a willful failure to pay prevailing wage that involves a falsification of payroll records or the kickback of wages or supplements; and (B) there is no relevant proceeding for judicial review pending relating to such final determination, and the period for initiation of such proceeding has expired.
(3)The written notification described in paragraph (2) of this subdivision may be in a form and manner as required by the Commissioner, including in an electronic form.
(b)Restoration of taxes upon revocation of abatement. If an abatement is revoked retroactively pursuant to subdivision (a) or (a-1) of this section, then the real property taxes that were abated will be restored and must be paid to the Commissioner of Finance no later than the due and payable date provided on a notice of the amount payable, which may be in the form of a statement of account or an amended bill for real property taxes. Such notice will be mailed by the Commissioner to the address for the affected condominium unit or cooperative apartment corporation property on record with the Department for mailing statements of account or real property tax bills. The amount payable will constitute a tax lien on the affected cooperative apartment corporation property or condominium unit as of the due and payable date provided on such notice. If the amount payable is not paid by such due and payable date, interest at the rate applicable to delinquent real property taxes on the affected condominium unit or cooperative apartment corporation property will be imposed from the due and payable date provided on such notice to the date of payment, and such amount payable will be enforceable as a tax lien in accordance with provisions of Chapters 3 and 4 of Title 11 of the Administrative Code.
(c)Effective date of revocation of abatement. In no event will revocation of an abatement pursuant to this section be effective prior to the earliest date on which any of the unpaid taxes or charges that are the basis for the revocation were first due and payable. A revocation based on a final determination of the Comptroller as described in this section shall apply to an abatement for the fiscal year or fiscal years that are the subject of such final determination. (Amended City Record 4/27/2022, eff. 5/27/2022)
