§ 7-05 Application Procedure.
RCNY § 7-05
(a)General requirements. All applicants must file an application for a Final Certificate of Eligibility. An application for a Preliminary Certificate of Eligibility must also be filed if tax exemption during new construction or reconstruction is requested. Applicants who do not file an application for a Preliminary Certificate of Eligibility shall be required to furnish the information required in an application for a Preliminary Certificate of Eligibility and pay the Preliminary Certificate of Eligibility filing fee at the time they submit their application for a Final Certificate of Eligibility. All applications must be filed with the Director of Tax Incentive Programs, 100 Gold Street, New York, N.Y. 10038 between March 16 and January 31. The Office will not accept applications between February 1 and March 15.
(b)New construction: Preliminary Certificate of Eligibility. An application for a Preliminary Certificate of Eligibility shall be filed within ninety (90) days of commencement of new construction and prior to the issuance of a Temporary Certificate of Occupancy or a Certificate of Occupancy. The application shall include: (1) A non-refundable filing fee in the amount of one hundred twenty-five ($125) dollars for each newly constructed private dwelling.
(2)Applicant's affidavit in the form required by the Department which shall certify that plans have been submitted to and approved by the Department of Buildings.
(3)Proof to the satisfaction of the Office of the Eligible Project's Prior Assessed Valuation.
(4)An affidavit by a licensed architect or professional engineer as to the date of commencement of new construction.
(c)Reconstruction: Preliminary Certificate of Eligibility. An application for a Preliminary Certificate of Eligibility shall be filed within ninety (90) days of the date of Commencement of Reconstruction. The application shall include: (1) A non-refundable filing fee in the amount of ten ($10) dollars for each reconstructed private dwelling.
(d)New construction: Final Certificate of Eligibility. An application for a Final Certificate of Eligibility shall be filed within ninety (90) days of issuance of a Certificate of Occupancy. The application shall include: (1) A copy of the building permit.
(e)Reconstruction:Final Certificate of Eligibility. An application for a Final Certificate of Eligibility shall be filed within ninety (90) days of completion of reconstruction. The application shall include: (1) Confirmation of completion of reconstruction.
(f)Filing with the Department of Finance. Upon receipt of the application for a Preliminary or Final Certificate of Eligibility, and upon the Office's determination that a private dwelling is entitled to tax exemption pursuant to the Act, the Office shall issue a Preliminary or Final Certificate of Eligibility. Applicants shall file with the Preliminary Certificate of Eligibility and the Final Certificate of Eligibility with the appropriate Borough officer of the Real Property Assessment Bureau of the Department of Finance on the next following February 1 through March 15 filing period, together with an application to said Department for tax exemption.
(g)All applicants for a Preliminary or Final Certificate of Eligibility must, in addition to the timely filing of an application, provide all of the required documentation for such application on or before December 31, 2011.
(h)Notwithstanding anything to the contrary contained in this section, the Department may waive the filing deadlines for an application for a Final Certificate of Eligibility set forth in 28 RCNY § 7-05(d) and (e) if (1) the Department, in its sole discretion, determines that the owner of such private dwelling reasonably relied upon a representation by the seller of such private dwelling that the seller would file or had filed the application for the Final Certificate of Eligibility, and (2) the owner of such private dwelling provides all of the required documentation for such application on or before December 31, 2011.
