J-51 benefits denied: #23351.

Position:TAXATION - Brief article

Landlord applied for J-51 tax benefits after converting a Class B multiple dwelling into a Class A dwelling. HPD ruled against landlord, finding that Real Property Tax Law Section 489, the law warranty of habitability governing the J-51 program, didn't apply to the work done by landlord. Landlord appealed, claiming that HPD's decision was arbitrary and unreasonable.

The court and appeals court ruled against landlord. The law states that J-51 doesn't apply to any conversion of a Class B building, or to any conversion of a Class A building used in whole or in part for SRO units, unless the work is substantially funded by...

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