N.Y. Real Property Tax Law Section 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.

Source: Section 489-JJJJJJ — Penalties for non-compliance, false statements and omissions, https://www.­nysenate.­gov/legislation/laws/RPT/489-JJJJJJ (updated Apr. 17, 2020; accessed Nov. 22, 2025).

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Nov. 22, 2025

Last modified:
Apr. 17, 2020

§ 489-JJJJJJ. Penalties for non-compliance, false statements & omissions's source at nysenate​.gov

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