When used in this chapter, the following terms have the following meanings:
Abatement period. "Abatement period" means the tax year or tax years in which the abatement is applied by the department to the real property tax liability of an eligible building, provided that such abatement may not be applied to the real property tax liability of such building during more than five tax years.
Applicant. "Applicant" means an owner who files an application for tax abatement.
Childcare center. "Childcare center" means a childcare program for which a permit to operate such program has been issued by the Department of Health and Mental Hygiene pursuant to the NYC Health Code.
Childcare desert. "Childcare desert" means a census tract in New York City where, at the time of an application for tax abatement, there are three or more children under five years of age for each available childcare slot, or where there are no available childcare slots, as of the most recently published determinations by the NYS Office of Children and Family Services.
Childcare center tax abatement. "Childcare center tax abatement" means a tax abatement granted pursuant to sections 499-aaaaa through 499-fffff of title 6 of article 4 of the RPTL and this chapter.
City. "City" means the City of New York.
Department. "Department" means the New York City Department of Finance.
Department of Health and Mental Hygiene or DOHMH. "Department of Health and Mental Hygiene" or "DOHMH" means the New York City Department of Health and Mental Hygiene.
Eligible building. "Eligible building" means a class one, class two or class four property, as such classes of property are defined in section 1802 of the RPTL, provided that, for any such property held in the condominium form of ownership, "eligible building" shall mean a tax lot in such property.
Enhanced childcare center tax abatement. "Enhanced childcare center tax abatement" means a childcare center tax abatement provided to an owner of an eligible building that is located in a childcare desert pursuant to sections 499-aaaaa through 499-fffff of title 6 of article 4 of the RPTL and this chapter.
Owner. "Owner" means the owner of an eligible building, or with respect to an eligible building held in the cooperative form of ownership, the board of directors of a cooperative apartment corporation, or, with respect to an eligible building held in the condominium form of ownership, an owner of a tax lot in such building or the board of managers of such building.
Premises. "Premises" means the location of a childcare center as specified on the permit for the operation of such center issued by the Department of Health and Mental Hygiene pursuant to the NYC Health Code.
RPTL. "RPTL" means the New York State Real Property Tax Law.
(Added City Record 2/24/2023, eff. 2/24/2023)
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