N.Y. Real Property Tax Law Section 499-DDDDD
Continuing requirements

Granting of the tax abatement authorized by this title requires that an owner whose application for tax abatement has been approved:

1.

complies with all applicable provisions of law, including but not limited to, the local health, building and fire codes; and

2.

does not have real property taxes, water and sewer charges, payments in lieu of taxes or other municipal charges with respect to an eligible building due and owing during the abatement period for a period of six months or more.

Source: Section 499-DDDDD — Continuing requirements, https://www.­nysenate.­gov/legislation/laws/RPT/499-DDDDD (updated Apr. 29, 2022; accessed Jan. 3, 2026).

Green check means up to date. Up to date

Verified:
Jan. 3, 2026

Last modified:
Apr. 29, 2022

§ 499-DDDDD. Continuing requirements's source at nysenate​.gov

Link Style