§ 56-03 Application for Abatement.
RCNY § 56-03
(a)Except as allowed by paragraph (b) of this subdivision, an MCI tax abatement application must be submitted electronically to the department by the building owner or his or her designated representative and include all information requested by the department. The submission must follow the format required by the department and follow the instructions for submission of the application as described on the department's website. The information required by the application will include, but is not limited to: (i) the amount of the MCI order approved by DHCR (ii) the number of residential units in the eligible building.
(b)Request for waiver of electronic filing requirement. The Commissioner may waive the requirement of an electronic filing for good cause. A request for waiver of the electronic filing requirement must be made in writing. Any filing in paper format must be filed with the department at the address designated by the department.
(c)The department may request, in writing, additional information from an MCI tax abatement applicant concerning their application. The applicant will be notified in a written notice whether their application is granted or denied. If the MCI tax abatement application is denied, the notice will mention the reasons for the department's decision and inform the applicant of their right to appeal the decision. The appeal must be submitted by the applicant or his or her designee to the Commissioner within 60 days of the posting of notice by mail.
(d)Building owners must submit MCI tax abatement applications for MCI tax abatements within five years after the date of the order issued by DHCR granting an MCI rent increase. After this period, a building owner will not be eligible for any MCI tax abatement benefits for that MCI order.
(e)An MCI tax abatement application may not be submitted and an MCI tax abatement will not be granted for MCI orders dated prior to June 15, 2015.
(f)If multiple MCI orders are issued by DHCR for an eligible building the building owner must submit a separate application to the department for each MCI order.
(g)A building owner may withdraw an MCI tax abatement application submitted to the department prior to May 15th of a calendar year Applications which are not withdrawn by May 15th will be reviewed by the department. (Added City Record 7/11/2018, eff. 8/10/2018)
