§ 499-ccccc. Application for tax abatement. 1. To obtain a tax
abatement authorized by this title, an application for tax abatement
shall be filed with a designated agency no later than the fifteenth of
March before the tax year, commencing on the first of July, for which
the tax abatement authorized by this title is sought, provided, however,
that such application for tax abatement may not be filed later than
March fifteenth, two thousand twenty-five.

2. Such application shall contain the following:

(a) The name, address and electronic mail address of the applicant and
the location of the eligible building.

(b) Proof that all required permits and other approvals, as further
designated by rule, to construct, convert, alter or improve the premises
of the childcare center in the eligible building described in
subdivision one of section four hundred ninety-nine-bbbbb of this title
were obtained.

(c) Proof that the applicant has entered into a lease or other
agreement with a person to operate a childcare center in the eligible
building described in subdivision one of section four hundred
ninety-nine-bbbbb of this title, or a copy of the new or amended permit
issued to such childcare center by the department of health and mental
hygiene for such operation.

(d) Determinations that have been certified, in a form prescribed by
the designated agency, by an engineer, architect, or certified public
accountant, licensed and registered pursuant to the education law, or by
another certified or licensed professional in the field of business or
design, as further designated by rule, as follows:

(i) The area, in square feet, of the premises of the childcare center
in the eligible building described in subdivision one of section four
hundred ninety-nine-bbbbb of this title;

(ii) The costs incurred in the construction, conversion, alteration or
improvement that has resulted in the creation of a premises of a
childcare center in such building; or, for construction, conversion,
alteration or improvement resulting in an increase in the maximum number
of children allowed on the premises of an existing childcare center in
such building, such costs that were necessary to increase the maximum
number of children allowed on such premises; and

(iii) The reasonableness of the costs to construct, convert, alter or
improve the premises of the childcare center in the eligible building
described in subdivision one of section four hundred ninety-nine-bbbbb,
which requires finding that such costs were cost-reasonable and
comparable to the cost of constructing, converting, altering or
improving a premises of a childcare center pursuant to the health code
of the city in a similar eligible building.

(e) Any other information or certifications required by a designated
agency pursuant to this title and the rules promulgated hereunder.

3. An application for tax abatement shall be in any format prescribed
by a designated agency, including electronic form.

4. An application for tax abatement shall be approved by a designated
agency upon determining that the applicant has submitted proof
acceptable to such agency that the requirements for obtaining such tax
abatement have been satisfied. The burden of proof shall be on the
applicant to show by clear and convincing evidence that the requirements
for granting such tax abatement have been satisfied.

5. Upon receipt of notification from a designated agency that an
application for tax abatement has been approved, the department of
finance shall apply such tax abatement to the real property tax
liability of the eligible building for the tax year for which the
abatement was sought, provided that there are no outstanding real
property taxes, water and sewer charges, payments in lieu of taxes or
other municipal charges with respect to the eligible building.