New York Laws
Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons
499-GGG - Tax Lien and Interest.

ยง 499-ggg. Tax lien and interest. 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.