Landlord Didn't Complete J-51 Application

December 1, 1994

LVT Number: 9328

Landlord applied to HPD for a J-51 tax abatement, but HPD denied the application because it was incomplete. Landlord appealed, and the court ruled for HPD. Landlord appealed again, arguing that HPD's decision was arbitrary and capricious. The appeals court also ruled for HPD. Landlord's application was incomplete because it lacked certain proof---such as a DOB certification that the building had no violations and that the work was satisfactorily completed. Landlord had over two years to file the missing papers, but didn't do so.

Landlord applied to HPD for a J-51 tax abatement, but HPD denied the application because it was incomplete. Landlord appealed, and the court ruled for HPD. Landlord appealed again, arguing that HPD's decision was arbitrary and capricious. The appeals court also ruled for HPD. Landlord's application was incomplete because it lacked certain proof---such as a DOB certification that the building had no violations and that the work was satisfactorily completed. Landlord had over two years to file the missing papers, but didn't do so. And HPD's decision wasn't arbitrary or capricious because it's allowed to strictly enforce tax exemptions against those seeking the exemption.

In re Melohn: NYLJ, p. 26, col. 3 (11/15/94) (App. Div. 1 Dept.; Ellerin, JP, Ross, Rubin, Nardelli, JJ)

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