J-51
Eligibility
The J-51 Program
encourages the renovation of residential apartment buildings by giving partial property tax exemptions and abatement benefits. It is offered through the NYC Department. Of Housing Preservation and Development (HPD) and the Department of Finance (Finance). Benefits vary, depending on the location of the property and the different types of improvements.
HPD determines eligibility and approves a Certificate of Eligibility (COE). Please refer to the HPD site to learn more on how to apply for this program.
NYC Department of Housing Preservation and Development
Once approved by HPD, complete and submit Finance’s Property Tax Abatement Application along with the COE. Once approved, Finance will administer the benefits.
J-51 Tax Exemption and Abatement for Residential
Rehabilitation or Conversion to Multiple Dwellings Application:
Download Form (23k)
Under the law, building owners who receive J-51 benefits may not deny housing because a resident or prospective resident participates, or is eligible for, housing assistance programs, such as:
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Federal Section 8 Vouchers
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Senior Citizen Rent Increase Exemption (SCRIE)
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Disability Rent Increase Exemption (DRIE)
J-51 Benefit Look up
You can search for apartment buildings with J-51 benefits in all five boroughs, by tax year. Rental buildings receiving the benefits are listed first. Finance has provided the data in two file formats:
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PDF, using Adobe Reader, for viewing only.
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XLS Microsoft Excel for sorting and creating customized reports.
