Respondents' denial of petitioner's application for certain tax benefits under RPTL 421-a, on the ground that construction on petitioner's project was commenced after June 30, 2009, must be annulled because it was affected by an error of law (CPLR 7803 [3]). Construction of the subject property was clearly "commenced" on or before June 30, 2009, entitling petitioner to a partial exemption from a cap on tax benefits pursuant to RPTL 421-a (12). RPTL 421-a (2) (g) provides...
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