One-Ply Roof Doesn't Qualify

Landlord applied for MCI rent increases based on the installation of a new roof. The DRA ruled against landlord, and landlord appealed, claiming that the complete top section of the roof was replaced with new 90-pound mineral material sheets and that such work was considered an MCI by the IRS. The DHCR ruled against landlord. Under DHCR Policy Statement 91-2, a roof cap such as the one installed by landlord, consisting of a single ply of traditional asphalt-based materials, no longer qualified as an MCI.

1736 Stephen St.: DHCR Adm. Rev. Dckt. No. JJ130271RO (5/13/99) [2-pg. doc.]