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New York Consolidated Laws, Real Property Tax Law - RPT § 499-fffff. Enforcement and administration

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

1. The department of finance shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title:

(a) to apply the tax abatement authorized by this title to the real property tax liability of an eligible building;

(b) to revoke all or part of any such tax abatement;

(c) to promulgate rules to carry out the purposes of this title, including, but not limited to, requiring, notwithstanding any inconsistent provision of law, that any submission be made in electronic form;  and

(d) any other function, power or duty necessarily implied by this title.

2. A designated agency shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title:

(a) to accept, review, approve and deny applications for tax abatement;

(b) to promulgate rules to carry out the purposes of this title, including, but not limited to, requiring, notwithstanding any inconsistent provision of law, that any submission be made in electronic form;

(c) to make the determinations provided for in this title;  and

(d) any other function, power or duty necessarily implied by this title.

3. If a designated agency determines that an architect, engineer, certified public accountant, or other certified or licensed professional in the field of business or design whom such agency designates by rule, in making any certification under this title or any rule promulgated hereunder, engaged in professional misconduct, such agency shall so inform the education department or other appropriate certifying or licensing authority.

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

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