Application for Abatement.
19 RCNY § 50-05
in effect§ 50-05 Application for Abatement.
(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.
(1) Fiscal year 2013/14. No abatement will be granted for fiscal year 2013/14 to any dwelling unit that was not eligible for the abatement as of January 5, 2013, the taxable status date for fiscal year 2013/14.
(2) Fiscal year 2014/15. A board must file an application for an abatement for fiscal year 2014/15 no later than February 15, 2014. No abatement will be granted for fiscal year 2014/15 to any dwelling unit that is not eligible for the abatement as of January 5, 2014, the taxable status date for fiscal year 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.
(1) A limited liability company or limited partnership may submit an application for a waiver of the requirement that an owner of a dwelling unit must be an individual to be eligible for the abatement. The application will be in a form and format and by a deadline determined by the Commissioner. An applicant will be eligible for a waiver if the application demonstrates that:
A. One or more of the partners or members is a law enforcement officer and there is an imminent or ongoing security concerns threat which necessitates ownership by a limited liability company or a limited partnership because disclosure of an individual's residence could reasonably put the individual in danger; and
B. the dwelling unit is not used for commercial purposes; and
C. the dwelling unit serves as the primary residence of one or more of the partners or members; and
D. the partners or members that reside in the dwelling unit personally pay all of the cooperative maintenance fees, property taxes and other costs associated with the property's ownership.
(2) An application must be filed on or before December 1 of the current tax year in order to be eligible for the abatement in the succeeding tax year. In order to be eligible to receive the abatement in a given tax year a waiver must be granted and in effect as of the taxable status date applicable to the tax year. The approved waiver must be submitted by the applicant to their condominium or cooperative board so that it can be submitted with the abatement application.
(3) An approved waiver is in effect for a term of one year. The applicant must submit an annual waiver renewal application to the Commissioner for approval. The applicant will be eligible for a renewal of the waiver if the applicant demonstrates either that the security threat that existed at the time of the initial application is still in existence or that there is a different security threat which necessitates ownership by a limited liability company or limited partnership.
(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.
(1) The owner is required to certify the primary residence of such owner in the dwelling unit. Such certification must be in the form and manner prescribed by the Commissioner and must be submitted to the board or an authorized agent of the designated property where the dwelling unit is situated. The board or authorized agent must indicate the primary residence status of the owner of each dwelling unit in the application.
2) Notwithstanding paragraph (1) of this subdivision, the owner will not be required to certify the primary residence of such owner for fiscal year 2022/23, provided that the board or authorized agent reports primary residence status for such owner on the Abatement Initial Application or the Abatement Renewal and Change Form. The Department may request information from an owner to verify the primary residence status of such owner.
(3) The board or the authorized agent is responsible for maintaining the certifications required by paragraph (1). The Department shall have the right to inspect and review the certifications.
(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)
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-41459Fetched: 10/24/2026