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(a) Unpaid charges requiring denial or revocation of abatement. An application for the abatement will be denied, and an abatement granted will be revoked retroactively, in the event that the Commissioner determines that there are arrears in real property taxes, water and sewer charges, assessments, payments in lieu of taxes and/or other municipal charges, including interest on any of the aforementioned amounts, and including tax liens that have been sold by the City:
(1) on a condominium dwelling unit totaling in the aggregate at least $1,000; or
(2) on cooperative apartment corporation property, totaling in the aggregate at least $25,000. For purposes of this subdivision, taxes and/or charges that are in arrears do not include any taxes and/or charges that are included in a written agreement to pay such taxes and/or charges in installments with the Department of Finance or, in the case of water and sewer charges, the New York City Department of Environmental Protection or the New York City Water Board, if all payments that have become due under such agreement have been made.
(a-1) Denial or revocation of abatement upon a final determination of the Comptroller regarding the payment of prevailing wage for building service workers.
(1) The Comptroller shall have the power to conduct an investigation and hearing and file a final determination as to the payment of wages owed by an owner, successor, or any employer of building service employees as provided in subdivisions 1, 4, 5, 6, 8 and 9 of § 235 of the Labor Law.
(2) An application for abatement will be denied, and an abatement granted will be revoked retroactively, where the Commissioner is notified in writing that:
(A) the Comptroller has issued a final determination, pursuant to subdivision (10) of § 467-a of the Real Property Tax Law, as to the payment of wages owed by an owner, successor, or any employer of building service employees that (i) requires such owner, successor or other employer to make a payment, and such owner, successor or other employer has failed to make such payment within 120 calendar days of receiving such final determination; (ii) finds a willful failure to pay prevailing wage, and two or more such determinations have been issued within a six-year period for the same designated property; or (iii) finds a willful failure to pay prevailing wage that involves a falsification of payroll records or the kickback of wages or supplements; and
(B) there is no relevant proceeding for judicial review pending relating to such final determination, and the period for initiation of such proceeding has expired.
(3) The written notification described in paragraph (2) of this subdivision may be in a form and manner as required by the Commissioner, including in an electronic form.
(b) Restoration of taxes upon revocation of abatement. If an abatement is revoked retroactively pursuant to subdivision (a) or (a-1) of this section, then the real property taxes that were abated will be restored and must be paid to the Commissioner of Finance no later than the due and payable date provided on a notice of the amount payable, which may be in the form of a statement of account or an amended bill for real property taxes. Such notice will be mailed by the Commissioner to the address for the affected condominium unit or cooperative apartment corporation property on record with the Department for mailing statements of account or real property tax bills. The amount payable will constitute a tax lien on the affected cooperative apartment corporation property or condominium unit as of the due and payable date provided on such notice. If the amount payable is not paid by such due and payable date, interest at the rate applicable to delinquent real property taxes on the affected condominium unit or cooperative apartment corporation property will be imposed from the due and payable date provided on such notice to the date of payment, and such amount payable will be enforceable as a tax lien in accordance with provisions of Chapters 3 and 4 of Title 11 of the Administrative Code.
(c) Effective date of revocation of abatement. In no event will revocation of an abatement pursuant to this section be effective prior to the earliest date on which any of the unpaid taxes or charges that are the basis for the revocation were first due and payable. A revocation based on a final determination of the Comptroller as described in this section shall apply to an abatement for the fiscal year or fiscal years that are the subject of such final determination.
(Amended City Record 4/27/2022, eff. 5/27/2022)
(a) Erroneous determination on abatement.
(1) Erroneous abatement. If the Commissioner determines that a unit that received the abatement was not entitled to receive such abatement (an "erroneous abatement"), then the Commissioner will restore the real property taxes abated by the erroneous abatement.
(2) Erroneous denial of abatement. If the Commissioner determines that a dwelling unit was incorrectly denied an abatement to which the unit was entitled, then the Commissioner will apply the abatement in accordance with the procedures set forth in 19 RCNY § 24-04 to an installment or installments of real property taxes of the condominium dwelling unit or the cooperative apartment corporation property in which the affected cooperative apartment corporation dwelling unit is located in the amount of the abatement to which the dwelling unit was entitled. The Commissioner will mail a notice of the application of the abatement, which may be in the form of a statement of account or an amended bill for real property taxes, to the address for the affected condominium dwelling unit or cooperative apartment corporation property on record with the Department for mailing statements of account or real property tax bills.
(b) Erroneously calculated abatement.
(1) Excessive abatement. If the Commissioner determines that a dwelling unit received an abatement in an amount greater than the amount to which the dwelling unit was actually entitled (an "excessive abatement"), then the Commissioner will restore real property taxes in an amount equal to the difference between the abatement originally granted and the amount to which the dwelling unit was actually entitled.
(2) Insufficient abatement.
(A) Abatement credit. If the Commissioner determines that a dwelling unit received an abatement in an amount less than the amount to which the dwelling unit was actually entitled, then the Commissioner will apply an abatement credit in accordance with the procedures set forth in 19 RCNY § 24-04 to the real property taxes of the condominium dwelling unit or the cooperative apartment corporation property in which the affected cooperative apartment corporation dwelling unit is located, in an amount equal to the difference between the abatement originally granted and the amount to which the dwelling unit was actually entitled. The Commissioner will mail a notice of the application of the abatement credit, which may be in the form of a statement of account or an amended bill for real property taxes, to the address for the affected condominium dwelling unit or cooperative apartment corporation property on record with the Department for mailing statements of account or real property tax bills.
(B) Application of abatement credit as timely payment of installment. If the installment of real property taxes to which the Commissioner applies the abatement credit became due and payable during the fiscal year as to which the Commissioner determines that there is an abatement credit, or during any fiscal year thereafter, the Commissioner may apply the abatement credit as if the credit were a timely payment of the tax installment to which the credit is applied, such that no interest will accrue on the amount of the tax installment satisfied by the abatement credit.
(c) Lien for restored taxes. Real property taxes restored pursuant to either paragraph (1) of subdivision (a) or paragraph (1) of subdivision (b) of this section must be paid to the Commissioner of Finance no later than the due and payable date provided on a notice of the amount payable, which may be in the form of a statement of account or an amended bill for real property taxes. Such notice will be mailed by the Commissioner to the address for the affected condominium unit or cooperative apartment corporation property on record with the Department for mailing statements of account or real property tax bills. The amount payable will constitute a tax lien on the affected cooperative apartment corporation property or condominium unit as of the due and payable date provided on such notice. If the amount payable is not paid by such due and payable date, interest at the rate applicable to delinquent real property taxes on the affected condominium unit or cooperative apartment corporation real property will be imposed from the due and payable date provided on such notice to the date of payment, and such amount payable will be enforceable as a tax lien in accordance with the provisions of Chapter 3 and Chapter 4 of Title 11 of the Administrative Code.
(d) Erroneous or excessive abatement resulting from false information or omission on application. Notwithstanding the provisions of subdivision (c) of this section relating to interest, if the Commissioner determines that a unit received an erroneous or excessive abatement as the result of a false statement or false information or the omission of a material matter with respect to an application for the abatement (including a cooperative information return that a board elected to be deemed an application), then any real property taxes that are restored pursuant to paragraph (1) of subdivision (a) or paragraph (1) of subdivision (b) of this section will be restored with interest at the rate applicable by law to real property taxes on the affected real property. Such interest will be accrued from the date on which such restored taxes would have been due and payable had the erroneous or excessive abatement not been granted, to the date of payment. Any such interest will be enforceable as a tax lien in accordance with the provisions of Chapter 3 and Chapter 4 of Title 11 of the Administrative Code.
The Commissioner may inspect or examine the books and records of the owner or the board relevant to determining eligibility of a unit for the abatement, including the amount of abatement to which a unit may be entitled. The Comptroller shall have the power to conduct an investigation and hearing and file a final determination as provided in 19 RCNY § 50-07.
(Amended City Record 4/27/2022, eff. 5/27/2022)
(a) Required affidavit.
(1) With respect to any application for an abatement, other than (i) an abatement for a designated property with an average unit assessed value of less than or equal to $60,000; or (ii) a designated property with an average unit assessed value of more than $60,000 and less than or equal to $100,000, and less than 30 dwelling units; an officer or authorized agent of the designated property must submit an affidavit certifying that all building service employees employed or to be employed at the designated property shall receive the applicable prevailing wage for the duration of such abatement. The requirement to submit such affidavit applies regardless of whether the designated property employs or will employ any building service employees.
(2) Such affidavit must be submitted to the Department as part of an application or renewal application for an abatement for fiscal year 2022/23 and all subsequent fiscal years, in a form and manner, including an electronic form or through a web-based application, as required by the Commissioner, on or before the due date for submission of the application for an abatement for such fiscal year as provided in subdivision (b-1) of 19 RCNY § 50-05.
(3) The Department may accept an affidavit after the due date set forth in paragraph (2) of this subdivision, provided (i) a timely application for abatement for the designated property that is otherwise complete has been submitted and (ii) the board or the authorized agent has satisfied such other conditions as the Commissioner in his or her discretion may establish.
(b) Failure to submit affidavit. If the affidavit required under subdivision (a) of this section is not submitted or is not submitted in a form and manner required by the Commissioner, the designated property with respect to which such affidavit is required shall not constitute a qualified property.
(c) Prevailing wage.
(1) The applicable prevailing wage and supplement rates for a building service employee are set forth in the building service employee schedule.
(2) The obligation to pay prevailing supplemental benefits may be discharged either by the provision of:
(A) bona fide fringe benefits that cost no less than the prevailing supplement rate in the applicable building service employee schedule;
(B) a supplement to the hourly wage in an amount no less than such prevailing supplement rate; or
(C) a combination of bona fide fringe benefits and wage supplements that, collectively, costs no less than such prevailing supplement rate. The provision of a dwelling unit free of a charge to a building service employee shall be considered a bona fide fringe benefit with a cost of no more than the value of prevailing rentals in the locality for comparable dwelling units.
(3) Notwithstanding any provision of paragraph (2) of this subdivision, the obligation to pay prevailing wage cannot be reduced or discharged through the provision of bona fide fringe benefits that cost more than the prevailing supplement rate in the building service employee schedule.
(d) The obligation to pay prevailing wage applies to any building service employee who performs building services at a designated property regardless of whether the owner of such designated property employs such employee.
(Added City Record 4/27/2022, eff. 5/27/2022)