N.Y. Real Prop. Tax Law § 499-GGG
Current through 2024 NY Law Chapter 545
All taxes, with interest, required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined such taxes and interest are owed. All interest shall be calculated from the date the taxes would have been due but for the tax abatement granted pursuant to this title at the applicable rate or rates of interest imposed generally for non-payment of real property tax with respect to the eligible building for the period in question.
N.Y. Real Prop. Tax. Law § 499-GGG