Statute · New York Real Property Tax Law

N.Y. Real Prop. Tax Law § 489-jjjjjj — Penalties for non-compliance, false statements and omissions

N.Y. Real Prop. Tax Law § 489-jjjjjj

Type
Statute
Source
New York Real Property Tax Law
Jurisdiction
New York
Current through
Nov 4, 2026 (NY Senate Open Legislation)

§ 489-jjjjjj. Penalties for non-compliance, false statements and omissions. Denial, reduction, suspension, termination or revocation. The department may deny, reduce, suspend, terminate or revoke any abatement benefits where:

Citator

N.Y. Real Prop. Tax Law § 489-jjjjjj — Penalties for non-compliance, false statements and omissions is in force in the current edition of the Code, and nothing recorded condemns it.

§ 489-jjjjjj. Penalties for non-compliance, false statements and omissions. Denial, reduction, suspension, termination or revocation. The department may deny, reduce, suspend, terminate or revoke any abatement benefits where:

1. A recipient fails to comply with the requirements of this title or the related rules promulgated by the department; or

2. An application, certificate, report or other document delivered by an applicant or recipient hereunder contains a false or misleading statement as to a material fact or omits to state any material fact necessary to make the statements not false or misleading, and may declare any applicant or recipient who makes such false or misleading statement or omission ineligible for future tax abatements for this property or another property; or

3. A recipient is found to have failed to cure any violation of state, city, or municipal business regulations or ordinances related to payment of taxes, payment of wages, or fraudulent representation to governmental entities.