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NEW YORK CITY ADMINISTRATIVE CODE
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Appendix A: Unconsolidated Local Laws
The Rules of the City of New York
THE RULES OF THE CITY OF NEW YORK
Title 1: Department of Buildings
Title 2: Board of Standards and Appeals
Title 3: Fire Department
Title 6: Department of Consumer and Worker Protection
Title 9: Procurement Policy Board Rules
Title 12: Franchise and Concession Review Committee
Title 15: Department of Environmental Protection
Title 16: Department of Sanitation
Title 17: Business Integrity Commission
Title 19: Department of Finance
Chapter 1: Amnesty Program
Chapter 2: Annual Vault Charge [Repealed]
Chapter 3: Banking Corporations
Chapter 4: Cigarette Tax
Chapter 5: Coin-Operated Amusement Devices Tax [Repealed]
Chapter 6: Commercial Motor Vehicles
Chapter 7: Commercial Rent Tax
Chapter 8: Court and Trust Funds
Chapter 9: Fees
Chapter 10: Financial Corporations
Chapter 11: General Corporation Tax
Chapter 12: Hotel Room Occupancy Tax
Chapter 13: Foreclosure of Tax Liens by Action In Rem
Chapter 14: Rules Relating to the Industrial and Commercial Incentive Program
Chapter 15: Treatment of an International Banking Facility for Purposes of the Financial Corporation Tax
Chapter 16: Letter Rulings
Chapter 17: Filing Rules for New York City Income and Excise Taxes
Chapter 18: Municipal Employees' Charitable Contributions
Chapter 19: Parking Tax Exemption
Chapter 20: Peddler License Renewals (Tax Standards) [Repealed]
Chapter 21: Publication of Decisions
Chapter 22: Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizens
§ 22-01 Who May Claim Abatement.
§ 22-02 How Abatement is Claimed.
§ 22-03 Periods of Abatement.
§ 22-04 Recognition of Abatement.
§ 22-05 Adjustment of Abatement.
§ 22-06 Lien.
§ 22-07 Discount for Tax Prepayment.
§ 22-08 Penalties.
Chapter 23: Real Property Transfer Tax
Chapter 24: Refunds of Real Property Taxes
Chapter 25: Retail Licensees of the State Liquor Authority
Chapter 26: Creation and Retention of Books and Records
Chapter 27: Practice and Procedure
Chapter 28: Unincorporated Business Tax
Chapter 29: Interest Rates on New York City Income and Excise Taxes
Chapter 30: Relocation and Employment Assistance Program
Chapter 31: Adjudications
Chapter 32: Claims Against Fire Insurance Proceeds
Chapter 33: Filing of Income and Expense Statements
Chapter 34: Offers-in-Compromise
Chapter 35: Refunds of Erroneous or Excess Payments of Taxes, Assessments, Water Charges and Sewer Rents
Chapter 36: Rules Relating to the Industrial and Commercial Abatement Program
Chapter 37: Change of Tentative Assessments Pursuant to Section 1512 of the Charter
Chapter 38: Conciliation Bureau
Chapter 39: Parking Violations
Chapter 40: Rules Relating to the Sale of Tax Liens
Chapter 42: Office of the City Sheriff
Chapter 43: Rules Relating to the Office of the City Register
Chapter 44: Payment of Real Property Taxes by Electronic Funds Transfer
Chapter 45: Rules Relating to Qualifications as a Responsible Bidder
Chapter 46: The Real Property Tax Surcharge on Certain Class One Properties
Chapter 47: Horse Race Admissions Tax
Chapter 48: Rules Relating to the Biotechnology Credit Against Unincorporated Business Tax and General Corporation Tax
Chapter 49: Rules Relating to Challenges to the Validity of Real Property Taxes
Chapter 50: Rules Relating to the Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownership
Chapter 51: Rules Relating to the Rebate for Owners of Certain Real Property Seriously Damaged by Hurricane Sandy
Chapter 52: Rules Relating to Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Program
Chapter 53: Power of the Commissioner of Finance to Correct Errors Concerning Assessment or Tax on Real Property
Chapter 54: Mergers and Apportionments of Real Property Tax Lots
Chapter 55: Adjudication of Certain Notices of Violation and Sealing of Premises
Chapter 56: Real Property Tax Abatement for Major Capital Improvements for Certain Class Two Properties
Chapter 57: Ground Floor and Second Floor Commercial Premises Registry
Chapter 58: Sustainable Energy Loan Program
Chapter 59: [Child Care Services Business Tax Credit]
Chapter 60: Childcare Center Tax Abatement
Title 20: Tax Appeals Tribunal
Title 21: Tax Commission
Title 22: Banking Commission
Title 24: Department of Health and Mental Hygiene
Title 25: Department of Mental Health and Retardation [Repealed]
Title 28: Housing Preservation and Development
Title 29: Loft Board
Title 30: Rent Guidelines Board
Title 31: Mayor's Office of Homelessness and Single Room Occupancy
Title 34: Department of Transportation
Title 35: Taxi and Limousine Commission
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Title 38-A: Civilian Complaint Review Board
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Title 47: Commission on Human Rights
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Title 49: Department of Records and Information Services
Title 50: Community Assistance Unit
Title 51: City Clerk
Title 52: Campaign Finance Board*
Title 53: Conflicts of Interest Board
Title 55: Department of Citywide Administrative Services
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Title 60: Civil Service Commission
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Title 62: City Planning
Title 63: Landmarks Preservation Commission
Title 66: Department of Small Business Services
Title 67: Department of Information Technology and Telecommunications
Title 68: Human Resources Administration
Title 69: Department of Aging
Title 70: In Rem Foreclosure Release Board
Title 71: Voter Assistance Commission
Title 72: Office of Emergency Management
Title 73: Civic Engagement Commission
Title 74: Community Hiring
Chapter 22: Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizens
§ 22-01 Who May Claim Abatement.
   (a)   An owner of real property may claim an abatement of the taxes thereon based on rent exemptions, pursuant to § 467-b of the Real Property Tax Law and subdivision (m) of § 26-405 of the Administrative Code of The City of New York, as amended, whether or not a maximum base rent order has been issued for such property.
   (b)   A claim for abatement of taxes pursuant to these Regulations shall inure to and devolve upon the real property affected.

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