§ 489-eeee. Application for certificate of eligibility. 1. Application
for a certificate of eligibility pursuant to this title may be made
immediately following the effective date of a local law enacted pursuant
to this title and continuing until June thirtieth, two thousand eight;
provided, however, that application for a certificate of eligibility for
renovation construction work for property located in the renovation
exemption area specified in subparagraph (ii) of paragraph (d) of
subdivision five of section four hundred eighty-nine-cccc of this title
may not be made after January thirty-first, nineteen hundred
ninety-five; provided, further, however, that application for a
certificate of eligibility for construction of a new building or
structure that meets the requirements set forth in subdivision nine of
section four hundred eighty-nine-dddd of this title in the new
construction exemption area specified in paragraph (a) of subdivision
six of section four hundred eighty-nine-cccc of this title may not be
made after December thirty-first, nineteen hundred ninety-six; provided,
further, however, that application for a certificate of eligibility for
construction of a new building or structure that meets the requirements
set forth in subdivision nine of section four hundred eighty-nine-dddd
of this title in the new construction exemption area specified in
paragraph (b) of subdivision six of section four hundred
eighty-nine-cccc of this title may not be made after June thirtieth, two
thousand three. Such application shall state whether it is for
industrial, commercial or renovation construction work, and shall be
filed with the department of finance. In addition to any other
information required by such department, the application shall include
cost estimates or bids for the proposed construction and an affidavit of
a professional engineer or architect of the applicant's choice,
certifying that detailed plans for the construction work have been
submitted to the department of buildings. Such application shall also
state that the applicant agrees to comply with and be subject to the
rules issued from time to time by the department of finance to secure
compliance with all applicable city, state and federal laws or which
implement mayoral directives and executive orders designed to ensure
equal employment opportunity. If required by local law or rule as
described in section four hundred eighty-nine-llll of this title, such
application shall also state that the applicant agrees to comply with
the program established thereby to ensure meaningful participation of
minority and women-owned business enterprises in construction work for
which the applicant receives benefits. Such application shall also
certify that all taxes currently due and owing on the property which is
the subject of the application have been paid or are currently being
paid in timely installments pursuant to written agreement with the
department of finance.

2. The burden of proof shall be on the applicant to show by clear and
convincing evidence that the requirements for granting an exemption from
or abatement or deferral of payment of taxes pursuant to this title have
been satisfied. The department of finance shall have the authority to
require that statements in connection with the application be made under
oath.

3. The department of finance shall issue a certificate of eligibility
upon determining that the applicant satisfies the requirements for
industrial, commercial or renovation construction work in an area where
benefits are available for such work. Such certificate shall state
whether such benefits are to be granted for industrial, commercial or
renovation construction work, and in which class of area the property is
located. The effective date of such certificate, except as provided in
paragraph (b) or paragraph (d) of subdivision three of section four
hundred eighty-nine-dddd of this title, shall be the earlier of (a) the
date on which a building permit for the construction work is issued by
the department of buildings, or (b) the last day before the effective
date of any designation of boundaries by the commission which changes
the class of area in which the property is located so as to reduce the
level of benefits for commercial construction work on such property.
Where the effective date of the certificate of eligibility is July
first, nineteen hundred ninety-two or after, the benefits granted for
industrial, commercial or renovation construction work pursuant to this
title shall be in accordance with the provisions of this title as
amended by chapter seven hundred eighty-one of the laws of nineteen
hundred ninety-two, chapter seven hundred twenty-six of the laws of
nineteen hundred ninety-four, chapter six hundred sixty-one of the laws
of nineteen hundred ninety-five, chapter one hundred forty-three of the
laws of nineteen hundred ninety-nine, chapter one hundred three of the
laws of two thousand three and the chapter of the laws of two thousand
seven which amended this subdivision. Where the effective date of the
certificate is June thirtieth, nineteen hundred ninety-two or before,
the benefits granted for industrial or commercial construction work
pursuant to this title shall be in accordance with the provisions of
this title as it was in effect until June thirtieth, nineteen hundred
ninety-two immediately prior to its amendment by chapter seven hundred
eighty-one of the laws of nineteen hundred ninety-two. No recipient
whose property is the subject of a certificate of eligibility for
commercial construction work in a deferral area shall be eligible to
apply for a certificate of eligibility for renovation construction work
on the same property, where the renovation construction work is the same
as, or similar to, the commercial construction work for which the
deferral area certificate was issued, until three years after the
effective date of the deferral area certificate. No recipient shall
receive a tax deferral and a tax exemption for the same expenditure on
eligible construction work.

4. A copy of the certificate of eligibility shall be filed by the
department of finance in the manner prescribed for recording a mortgage
pursuant to section two hundred ninety-one-d of the real property law.

5. The department of finance may provide by rule for reasonable
administrative charges or fees necessary to defray expenses in
administering the benefit program provided by this title.