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AFFIDAVIT IN SUPPORT OF APPLICATION

USE THIS FORM TO SUBMIT FACTUAL STATEMENTS OR DOCUMENTS. SUBMIT ONE ORIGINAL

WITH ANY ATTACHMENTS. READ THE INSTRUCTIONS ON THE REVERSE SIDE.

PROPERTY AND HEARING INFORMATION – Do not leave any item blank.

BOROUGH (Bronx, Brooklyn, Manhattan, Queens or Staten Island) BLOCK LOT CONDO NUMBER ASSESSMENT YEAR

2024/25

REPRESENTATIVE

TC GROUP NUMBER

HEARING DATE CALENDAR PAGE HEARING OFFICER

OTHER LOTS COVERED BY THIS SUBMISSION, IF ANY

STATEMENT OF AFFIANT

–

Include the purpose of this submission.

_______________________________________________________________________________________________________________________

ATTACHMENTS – List all schedules and documents attached.

Attachment Number of pages

__________________________________________________________________________________________________________ _________________________

Total pages attached _________________________

The affiant states that the attachments are true copies, and that in the case of a lease, contract or other transaction that they accurately

describe the transaction and that the transaction is between unrelated persons dealing at arms-length except as otherwise

specified here: __________________________________________________________________________________________________________

______________________________________________________________________________________________________________________

SIGNATURE AND CERTIFICATION

The oath must be signed by an individual having personal knowledge of the facts. The submission of materially false or misleading

information is a crime.

Print name of person signing and relation to applicant:

_______________________________________________________________________

Specify source of personal knowledge: _____________________________________________________________________________________

I have read this form and all relevant instructions, whether on this form, or on another. I certify that all statements made on this

form, including the attached sheet(s) detailed above, are true and correct to the best of my knowledge and belief, and I

understand that such statements are being relied upon by the City of New York, and that they are subject to verification. I have

read this entire form before signing it. I am personally responsible for the accuracy of the information provided on this form,

and any attachments. I also understand that the making of any willful false statement of material fact on this form including the

attached sheet(s) will subject me to the provisions of the penal law relevant to the making and filing of false statements.

The signer must appear and acknowledge the signature before a notary.

Signature of affiant: ____________________________________ Date: _______/_______/_______

Sworn to before me:

County ______________________________ State _______________ Date: _______/_______/_______

Signature of person administering oath: ___________________________________________

TAX COMMISSION OF THE CITY OF NEW YORK

1 Centre Street

Room 2400

New York

NY 10007

TC159

2024/25

NOTARY STAMP

TC159

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.

Submit one original TC159. See TC600 for copy requirements. All documents must be legible and printed on plain white paper. Do not

attach original documents to TC159; attached documents will not be returned. Timely send documents attached to TC159 by mail,

express or hand delivery to the address on the reverse side. Do not attempt to deliver your submission directly to the person who

conducted your hearing. You may email a copy of the TC159 with attachments to the Tax Commission President but must mail or hand

deliver an original as well.

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 must be disclosed

in the affidavit accompanying the documents.

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. You must 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. If a lease extension is being submitted,

the underlying lease must be included.

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, professional 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, or

execution of a contract to sell within the past two years, the applicant must disclose the transaction in the application when filed. 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 the transfer or execution of a contract of

sale occurs after the hearing and before an offer of relief is accepted, see TC200 instructions for information regarding the required

filings. However, if the transferor’s time to file a petition expired before the transfer and a petition was not filed, the transferee cannot

be substituted and a re-offer cannot be requested.

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 executed contract. A closing statement attached to Form

TC159, 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 reason for 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.