§ 60-03 Application.
RCNY § 60-03
a. Submission of application. To obtain a childcare center tax abatement or an enhanced childcare center tax abatement, an applicant must submit a completed application to the Department on a form prescribed by the Commissioner. Such application must be submitted no later than the March 15 immediately preceding July 1 of the tax year for which the abatement is sought. b. In no event may an application be submitted later than March 15, 2027. c. The application will be available on the website of the Department, and must be submitted electronically to the Department by the applicant or the applicant's designated representative. d. Content of application. In addition to any other information or supporting documentation that the Department may require, an application for a childcare center tax abatement or an enhanced childcare center tax abatement must: 1. Include all information required by subdivision 2 of section 499-ccccc of the RPTL; 2. Indicate whether the eligible building is located within a childcare desert according to the most recently published determinations by the NYS Office of Children and Family Services; 3. Include both (i) proof that the applicant has entered into a lease or other agreement with a person to operate a childcare center in the eligible building, and (ii) a copy of the new or amended permit issued to the childcare center by the Department of Health and Mental Hygiene for such operation, except that where the applicant is also the operator of the childcare center as indicated on such new or amended permit, the applicant is only required to submit a copy of such new or amended permit and is not required to submit proof that such applicant has entered into a lease or other agreement with a person to operate a childcare center in the eligible building; and 4. Where an application is submitted for an abatement for construction or other work that has resulted in an increase in the maximum number of children allowed on the premises of an existing childcare center when such center is in operation, such application must include: (i) a copy of the permit for the childcare center that indicates the maximum number of children that were allowed on the premises of such childcare center prior to completion of such construction or other work; and (ii) a copy of the new or amended permit for the childcare center demonstrating that the maximum number of children allowed on the premises of the childcare center has increased following completion of such construction or other work. (Added City Record 2/24/2023, eff. 2/24/2023; amended City Record 3/12/2026, eff. 4/11/2026)
