N.Y. COM Law § 403

* § 403. Powers and duties of the commissioner. 1. The commissioner\nshall promulgate regulations establishing an application process and\neligibility criteria set forth in section four hundred one of this\narticle which, notwithstanding any provisions to the contrary in the\nstate administrative procedure act, may be adopted on an emergency\nbasis.\n 2. When considering an application, the commissioner shall consider\nfactors including, but not limited to, the overall cost and\neffectiveness of the project, and whether the project is consistent with\nthe intent of the program.\n 3. The commissioner shall, in consultation with the department of\ntaxation and finance, develop a certificate of eligibility that shall be\nissued by the commissioner to participants. Participants must include a\ncopy of the certificate of eligibility with their tax return to receive\nany tax benefits under section thirty-five of the tax law. Participants\nmust also include a copy of the certificate of eligibility with their\napplication for the real property tax exemption authorized by section\nfour hundred eighty-five-p of the real property tax law, if such\nexemption is available where the property is located.\n * NB Repealed December 31, 2026\n