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New York Consolidated Laws, Real Property Tax Law - RPT § 499-cccc. Application for tax abatement

Current as of January 01, 2026 | Updated by Findlaw Staff

1. To obtain a tax abatement pursuant to this title, an applicant must file an application for tax abatement, which may be filed on or after January first, two thousand nine, and on or before January first, two thousand thirty-six.

2. Such application shall be filed with a designated agency no later than the March fifteenth before the first tax year, beginning July first, for which the tax abatement is sought.

3. Such application shall contain the following:

(a) The name and address of the applicant and the location of the solar electric generating system or the electric energy storage equipment.

(b) Proof that the applicant received all required certifications, permits and other approvals to construct the solar electric generating system or the electric energy storage equipment.

(c) Certifications in a form prescribed by a designated agency, from an architect, engineer or other certified or licensed professional whom a designated agency designates by rule, that (i) a solar electric generating system or electric energy storage equipment has been placed in service in connection with an eligible building in accordance with this title, the rules promulgated hereunder, and local construction and fire codes, and (ii) if the solar electric generating system or electric energy storage equipment has been placed on the roof of a building or other structure, that a structural analysis has been performed establishing that such building or structure can sustain the load of such solar electric generating system or electric energy storage equipment.  All certifications required by this title or the rules promulgated hereunder shall set forth the specific findings upon which the certification is based, and shall include information sufficient to identify the eligible building, the certifying engineer, architect or other professional, and such other information as may be prescribed by a designated agency.

(d) An agreement to permit a designated agency or its designee to inspect the solar electric generating system or electric energy storage equipment and any related structures and equipment upon reasonable notice.

(e) Any other information or certifications required by a designated agency pursuant to this title and the rules promulgated hereunder.

4. An application for tax abatement shall be in any format prescribed by a designated agency, including electronic form.

5. An application for tax abatement shall be approved by a designated agency upon determining that the applicant has submitted proof acceptable to such agency that the requirements for obtaining a tax abatement pursuant to this title and the rules promulgated hereunder have been met.  The burden of proof shall be on the applicant to show by clear and convincing evidence that the requirements for granting a tax abatement have been satisfied.

6. Upon notification from a designated agency that an application for tax abatement has been approved, the department of finance shall apply the tax abatement, provided there are no outstanding real estate taxes, water and sewer charges, payments in lieu of taxes or other municipal charges with respect to the eligible building.

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Cite this article: FindLaw.com - New York Consolidated Laws, Real Property Tax Law - RPT § 499-cccc. Application for tax abatement - last updated January 01, 2026 | https://codes.findlaw.com/ny/real-property-tax-law/rpt-sect-499-cccc/

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