Landlord Must Repay SCRIE Tax Abatement

LVT Number: 14023

The City of New York ordered landlord to repay tax abatements because there were no valid SCRIE orders for the period for which landlord got reimbursement. Landlord appealed and lost. Landlord wasn't authorized to take a tax abatement unless the city had issued a valid SCRIE order for the year for which the abatement was sought. Also, the city wasn't required to notify landlord of the expiration of tenant's benefits. It was landlord's duty to find out whether tenant had been certified as eligible for SCRIE for the year in question.

The City of New York ordered landlord to repay tax abatements because there were no valid SCRIE orders for the period for which landlord got reimbursement. Landlord appealed and lost. Landlord wasn't authorized to take a tax abatement unless the city had issued a valid SCRIE order for the year for which the abatement was sought. Also, the city wasn't required to notify landlord of the expiration of tenant's benefits. It was landlord's duty to find out whether tenant had been certified as eligible for SCRIE for the year in question.

In re 48 W. 138th L.P. v. Stupp: NYLJ, 3/23/00, p. 27, col. 2 (App. Div.1 Dept.; Nardelli, JP, Tom, Mazzarelli, Andrias, Buckley, JJ)