J-51
Eligibility
The J-51 Program is administered by the NYC Department of Housing Preservation and Development (HPD) to encourage the renovation of residential properties by granting partial tax exemption and abatement benefits. Benefits vary, depending on the location of the property and the extent and nature of the improvements.
HPD determines eligibility for this program, and Finance implements the benefits once HPD approves your application. Please refer to the HPD site for further information on eligibility and on applying to this program.
Once approved, you will receive a Certificate of Eligibility from HPD along with the property tax abatement application, which you can then return to Finance.
J-51 Benefit Look up
You are now able to search for properties that have J-51 benefits. A detailed listing of J-51 properties in all five boroughs, according to tax year, is now available. This listing consists of all apartment buildings receiving the J-51 benefits. Rental buildings receiving the benefits are listed first. Under the law, building owners who receive J-51 benefits may not deny housing because a resident or prospective resident uses or is eligible for housing assistance programs, including Federal Section 8 vouchers or the Senior Citizen Rent Increase Exemption (SCRIE).
We have provided the data in two file formats: PDF, a smaller, more universally accessible file that requires the Adobe Reader, and XLS Microsoft Excel Spreadsheets for users interested in creating their own sorts and reports.
Forms & Publications
J-51 Tax Exemption and Abatement for Residential Rehabilitation or Conversion to Multiple Dwellings Application
Download Form (23k)
Contact Information
For program information and eligibility, contact
NYC Department of Housing Preservation and Development
For questions about J-51 benefits and application status
Email J-51
Benefits
Additional Information
Search for properties that have J-51
exemptions (Borough, block, lot, and tax year required)
View J-51 Benefit History Online