§ 499-d. Application for certificate of abatement. 1. Application for
a certificate of abatement may be made on or after April first, nineteen
hundred ninety-five and until sixty days after the end of the
eligibility period, and shall be filed with the department of finance.
No application may be filed prior to the date on which the lease for the
eligible premises is executed by the landlord and tenant.

2. No abatement pursuant to this title shall be granted unless the
applicant files an application for a certificate of abatement within
sixty days following the lease commencement date or within sixty days
following the date chapter four of the laws of nineteen hundred
ninety-five became a law, whichever is later. Notwithstanding the
foregoing sentence and any other provision of law to the contrary, with
respect to leases commencing on or after April first, nineteen hundred
ninety-five and before July first, nineteen hundred ninety-six, an
application for a certificate of abatement shall be considered timely
filed if filed within one hundred eighty days following the lease
commencement date or within one hundred eighty days following the date
chapter four of the laws of nineteen hundred ninety-five became a law,
whichever is later.

3. In addition to any other information required by the department of
finance, the application for a certificate of abatement shall include an
abstract of the lease for the eligible premises for which an abatement
is being sought which abstract is signed by the landlord and the tenant.
Such abstract shall include the tenant's percentage share, the lease
commencement date, the rent commencement date, the expiration date for
such lease and a description of the improvements to be made to the
eligible premises and the common areas of the eligible building,
including the estimated value of such improvements. Such application
shall also include (i) a statement that the amount of the expenditures
on such improvements will equal or exceed the amount required by section
four hundred ninety-nine-c of this title, (ii) a statement of the number
of persons who will, on the rent commencement date, be employed in the
eligible premises, (iii) a statement of the location of all office or
retail space in the city of New York occupied by the tenant prior to the
execution of the lease for the eligible premises, (iv) the commencement
and expiration dates of all leases for premises in the abatement zone
used or occupied as office or retail space and (v) the aggregate floor
area of the eligible building. 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.

4. Within sixty days following the rent commencement date, the
applicant shall provide, in addition to any other information required
by the department of finance, evidence acceptable to the department of
finance that the number of employees in the eligible premises or in the
case of an expansion tenant, in the expansion premises, and the
expenditures on improvements to the eligible premises and the common
areas of the eligible building or, in the case of an expansion tenant,
to the expansion premises and the common areas of the eligible building
meet the requirements of section four hundred ninety-nine-c of this
title; provided that for a renewal tenant, evidence acceptable to the
department of finance that expenditures on improvements to the eligible
premises and the common areas of the eligible building meet the
requirements of section four hundred ninety-nine-c of this title shall
be submitted within fourteen months of the lease commencement date. The
department of finance shall issue a certificate of abatement upon
determining that the applicant has submitted proof acceptable to the
department of finance that the applicant has met the requirements set
forth in this title; provided that, with respect to a renewal tenant,
the department of finance shall issue a certificate of abatement upon
determining that the applicant has, not later than sixty days following
the rent commencement date, submitted to the department of finance (i)
proof acceptable to the department of finance that the requirements of
section four hundred ninety-nine-c of this title concerning the
requisite number of employees has been met, (ii) a certification that
the applicant intends to meet the requirements of such section four
hundred ninety-nine-c concerning expenditures on improvements within the
time specified in such section and (iii) such additional information as
the department of finance shall require.

5. The burden of proof shall be on the applicant to show by clear and
convincing evidence that the requirements for granting a certificate of
abatement have been satisfied. The department of finance shall have the
authority to require that statements in connection with such application
be made under oath.

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

7. Except as otherwise provided in this subdivision, leases commencing
on or after July first, nineteen hundred ninety-six and before April
first, nineteen hundred ninety-seven shall be subject to the provisions
of this title as amended by chapter four hundred seventy-two of the laws
of nineteen hundred ninety-six. Notwithstanding any other provision of
law to the contrary, with respect to leases commencing on or after July
first, nineteen hundred ninety-six, an application for a certificate of
abatement shall be considered timely filed if filed within one hundred
eighty days following the lease commencement date or within sixty days
following the date chapter four hundred seventy-two of the laws of
nineteen hundred ninety-six became a law, whichever is later. Except as
otherwise provided in subdivision two of this section, leases commencing
before July first, nineteen hundred ninety-six shall be subject to the
provisions of this title as in effect prior to its amendment by chapter
four hundred seventy-two of the laws of nineteen hundred ninety-six.

8. Leases commencing on or after April first, nineteen hundred
ninety-seven shall be subject to the provisions of this title as amended
by chapter six hundred twenty-nine of the laws of nineteen hundred
ninety-seven, chapter one hundred eighteen of the laws of two thousand
one, chapter four hundred forty of the laws of two thousand three,
chapter sixty of the laws of two thousand seven, chapter twenty-two of
the laws of two thousand ten, chapter fifty-nine of the laws of two
thousand fourteen, chapter twenty of the laws of two thousand fifteen,
chapter sixty-one of the laws of two thousand seventeen, chapter
fifty-eight of the laws of two thousand twenty, and the chapter of the
laws of two thousand twenty-three that amended this phrase.
Notwithstanding any other provision of law to the contrary, with respect
to leases commencing on or after April first, nineteen hundred
ninety-seven, an application for a certificate of abatement shall be
considered timely filed if filed within one hundred eighty days
following the lease commencement date or within sixty days following the
date chapter six hundred twenty-nine of the laws of nineteen hundred
ninety-seven became a law, whichever is later.