§ 499-dd. 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, provided, however, that application for a
certificate of abatement for eligible premises located within the
abatement zone defined in paragraph (b) of subdivision two of section
four hundred ninety-nine-aa of this title may be made on or after July
first, two thousand and until one hundred eighty days after the end of
the eligibility period, and provided, further, however, that application
for a certificate of abatement for eligible premises located within the
abatement zone defined in paragraph (c) of subdivision two of section
four hundred ninety-nine-aa of this title may be made on or after July
first, two thousand five and until one hundred eighty days after the end
of the eligibility period. Applications 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-cc 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 eligible premises,
(v) the aggregate floor area of the eligible building and, in addition
to the foregoing, for eligible premises as defined in subparagraph (ii)
of paragraph (b) or paragraph (c) of subdivision ten of section four
hundred ninety-nine-aa of this title, (vi) the amount and percentage of
such eligible premises to be used for industrial and manufacturing
activities and (vii) the amount and percentage of such eligible premises
to be used for ancillary purposes. 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 one hundred eighty days following the lease 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-cc 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-cc 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 one hundred eighty days following the lease
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-cc 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-cc 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. Except as provided in subdivisions nine and ten of this section,
leases commencing on or after April first, nineteen hundred ninety-seven
shall be subject to the provisions of this title as amended by chapter
four hundred forty of the laws of two thousand three. 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.

9. Leases commencing on or after July first, two thousand for eligible
premises located within the abatement zone defined in paragraph (b) of
subdivision two of section four hundred ninety-nine-aa of this title
shall be subject to the provisions of this title as amended by chapter
two hundred sixty-one of the laws of two thousand and chapter four
hundred forty of the laws of two thousand three.

10. Leases commencing on or after July first, two thousand five for
eligible premises located within the abatement zone defined in paragraph
(c) of subdivision two of section four hundred ninety-nine-aa of this
title shall be subject to the provisions of this title as amended by
chapter four hundred forty of the laws of two thousand three and the
chapter of the laws of two thousand five that added this subdivision.