N.Y. Real Property Tax Law Section 489-III
Prior certificates of eligibility

Any project for which a certificate of eligibility has been approved by the industrial and commercial incentive board prior to the enactment of this section shall be eligible for a tax exemption computed according to the tax exemption tables and formulae in effect on the date of such approval.

Source: Section 489-III — Prior certificates of eligibility, https://www.­nysenate.­gov/legislation/laws/RPT/489-III (updated Sep. 22, 2014; accessed Oct. 25, 2025).

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Oct. 25, 2025

Last modified:
Sep. 22, 2014

§ 489-III. Prior certificates of eligibility's source at nysenate​.gov

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