Deregulation Application Dismissed Due to DTF's Inability to Make Tax Match

LVT Number: #30348

Landlord applied in 2017 for high-rent/high-income deregulation of tenant's rent-stabilized apartment. The DRA ruled against landlord because the Department of Taxation and Finance (DTF) was unable to match a tax return for any apartment resident. Landlord appealed and lost. Landlord pointed out that, after DTF was unable to make a tax match, the DRA asked tenant to submit a copy of the first page of his NY State Income Tax Returns for 2015 and 2016, and it was unknown whether tenant complied.

Landlord applied in 2017 for high-rent/high-income deregulation of tenant's rent-stabilized apartment. The DRA ruled against landlord because the Department of Taxation and Finance (DTF) was unable to match a tax return for any apartment resident. Landlord appealed and lost. Landlord pointed out that, after DTF was unable to make a tax match, the DRA asked tenant to submit a copy of the first page of his NY State Income Tax Returns for 2015 and 2016, and it was unknown whether tenant complied. But the DHCR pointed out that the Housing Stability and Tenant Protection Act of 2019 (HSTPA) repealed high-income rent deregulation effective June 14, 2019. So the DRA's denial of landlord's application should be affirmed for that reason. And the DRA relied on DTF's finding to dismiss landlord's application.

G&L Realty Delaware, LLC: DHCR Adm. Rev. Docket No. GT410038RO (7/29/19) [3-pg. doc.]

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