NY S05810

Extends the filing deadline for final applications under the industrial and commercial abatement program in the real property tax law.

Allows the Department of Finance to accept late final applications from applicants who met program requirements after Local Law 67 of 2008 but failed to file within the original one-year deadline from the building permit or construction commencement date.

Provides a three-month window from the effective date of this law for eligible applicants to submit previously overdue final applications.

Maintains the department's discretion to investigate reasons for late filings and delay benefit grants accordingly.

Takes effect immediately upon enactment.