Form Tc159 - Affidavit In Support Of Application

Instructions. Form TC159 (Affidavit in Support of Application) is required for all submissions of information that supplement or correct

your original application or supplemental application (Form TC150). You must sign TC159 before a notary public. See Form TC600

for further instructions. Inconsistencies with prior-year or current-year submissions must be explained.

Incomplete TC159 will not be considered. Do not leave items at the top of the form blank. If the form is completed before a

hearing, and you do not know who will conduct it, state “unknown” as to the name of the Hearing Officer.

Individuals and

representatives who do not have a Tax Commission “group” number, write “none” or “0” as to group number.

Purpose. State the reason for this submission in the “Statement of Affiant”. For example: “Purpose: Correct an answer in TC101

Part 8”; or “Submit supplemental information (rent roll) at hearing”.

Voluntary submissions. If you have factual statements, documents or analysis that you believe are relevant, but were unable to

incorporate them in your original application form, you may submit the information at the hearing, attached to Form TC159; do not

submit the TC159 before the hearing. If you originally requested a personal hearing, but later withdraw the request, you may submit

more information with TC159 at the same time as the withdrawal request.

Factual submissions. Persons with personal knowledge of the facts may give sworn oral testimony at hearings. All other factual

submissions must be in affidavit form whether before, at or after the hearing. Attach documents to Form TC159. A person having

personal knowledge must attest to the accuracy of the statements and documents under oath before a notary public. If the parties to a

lease, contract or other transaction are related individuals or businesses, or have modified the written terms, these facts m ust be

disclosed in the affidavit accompanying the documents.

Submit one original TC159. All documents must be legible and printed on plain white paper. Do not attach original documents to

TC159; attached documents will not be returned. The following documents are frequently submitted in support of applications:

Information from Finance. Copies of documents or representations of oral statements of facts or policy of the Department of Finance

must identify the date, person, source and attendant circumstances surrounding the receipt of such document or statement.

Residential rent rolls. For all apartments (including vacant and owner-occupied units) indicate the apartment number, tenant’s name,

whether it is rent-controlled, rent-stabilized or unregulated, lease expiration date, monthly rent, all additional income received by the

landlord with respect to the apartment (such as parking, electricity, fuel adjustments, SCRIE, Section 8), and the total of the rent and

other income. Total the rent and income amounts for the building. If there are stores, offices or other commercial rents, these must be

itemized, separately subtotaled, and added to the residential total to state a grand total for the building.

Copies of lease. Submit all pages. Include all lease amendments, extensions, or modifications.

Commercial lease summary. Include all rentable space, including owner-occupied and vacant space. For each space indicate floor

number, gross building area in square feet, tenant’s name, lease start and end dates, use (office, retail, garage, etc.), annual base

rent, all other rent and charges, the total annual rent and other charges. Total the floor area, base rent and total rent/charges columns.

Construction costs. Include all costs from the commencement of construction through January 5 of this year. Include the costs of all

work done, whether or not billed or paid. If there is a construction loan, attach the architect’s certification closest in date to January 5.

If none exists, provide an itemized list of costs by trade. Also itemize soft costs such as construction loan interest, prof essional fees

and insurance.

Disclosure of transfer of property. If there has been a sale of the property, transfer of the applicant’s interest in the property,

execution of a contract to sell, or new net lease negotiated or executed within the past two years, the applicant must disclose the

transaction in the application when filed. See TC600. If Form TC200 or TC230 was not completed and attached to the application, or

the transactions occurred after the application was filed, disclose the facts in TC200 or TC230 and attach to TC159. Submit TC159 at

the hearing. If an offer of assessment relief is made after a hearing, and there has been a sale of the property, transfer o f the

applicant’s interest in the property, execution of a contract to sell, or new net lease negotiated or executed, after the hearing and

before the offer is accepted, these facts must be disclosed in TC200 or TC230 attached toTC159 along with Form TC155 and a

request for a re-offer before the deadline for acceptance passes. However, if the transferor’s time to file a petition expired before the

transfer and a petition was not filed, substitution with TC155 is not required to request a re-offer.

To report and describe a sale, attach Form TC230 Sale Statement to this form. Attach a copy of the closing statement. If a contract of

sale has been executed, and the sale has not closed, attach a copy of the contract. A closing statement attached to Form TC1 59,

without Form TC230, is inadequate to report a sale. For transfers between related parties, use Form TC200 instead of Form TC230.

Correction of errors in application. If there are errors in the application or documents attached in support, you must correct the

facts in TC159 and submit it at the hearing. Only the person who signed the application (or had authority to sign, such as another

corporate officer) can change the application. State the correct information and explain the change.

Omitted answer or form. To cure an incomplete application at your hearing, attach the omitted form to Form TC159 or state the

omitted answers on Form TC159 for submission at the hearing.

Contract vendees. An applicant who is a contract vendee must either attach the entire contract to the application or attach it to

TC159 for submission at the hearing. See TC200 Instructions.

Documents requested by the Tax Commission. Bring requested documents to your hearing unless we requested you to mail them.

If documents were requested in connection with last year’s application, but were not supplied then, attach them to the original

application or bring them to the hearing even though no request is specifically made this year. Attach the documents to TC159.

Submit documents after a hearing only upon request. Do not send us documents after your hearing unless the Hearing Officer

directs you to do so. Follow-up conversations regarding your property and your application are not permitted after hearings. Timely

send documents attached to TC159 by mail, express or hand delivery to the address on the reverse side. Hand-deliver submissions to

Room 936. Do not attempt to deliver your submission directly to the person who conducted your hearing. The Tax Commission does

not accept factual submissions from applicants by fax or e-mail.

TC159

Form Tc159 - Affidavit In Support Of Application - 2010 Page 2

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