DHCR Mistakenly Found That Building Received J-51 Tax Benefits

Landlord applied in 2015 and 2016 for high-rent/high-income deregulation of tenant's rent-controlled apartment. The DRA denied both applications, finding that because tenant was rent-controlled, the apartment continued to be exempt from luxury deregulation after the building's J-51 tax benefits expired. Landlord appealed and pointed out that the building never received J-51 tax benefits. The DHCR ruled for landlord and reopened the cases based on the DRA's error. The cases were sent to the DRA for a ruling on the merits of whether the apartment qualified for high-rent/high-income deregulation.

Atlantic Realty Apartments LLC: DHCR Adm. Rev. Docket Nos. FQ420057RO, FQ420058RO (2/2/18) [6-pg. doc.]