Vacant Unit in 421-a Building Remains Covered

LVT Number: 6888

Facts: Tenant complained of a rent overcharge. The DHCR ruled for tenant, and landlord appealed. Landlord claimed that tenant wasn't rent-stabilized. Landlord received tax benefits under Real Property Tax Law Section 421-a when the building was constructed. The apartment became vacant after those benefits expired and tenant moved into it in 1986. So, landlord claimed that tenant's apartment was no longer rent stabilized. Court: Landlord loses. Landlord's building was built in 1972 and had more than six apartments.

Facts: Tenant complained of a rent overcharge. The DHCR ruled for tenant, and landlord appealed. Landlord claimed that tenant wasn't rent-stabilized. Landlord received tax benefits under Real Property Tax Law Section 421-a when the building was constructed. The apartment became vacant after those benefits expired and tenant moved into it in 1986. So, landlord claimed that tenant's apartment was no longer rent stabilized. Court: Landlord loses. Landlord's building was built in 1972 and had more than six apartments. Therefore, it was subject to rent stabilization, whether landlord received 421-a benefits or not. The court upheld the DHCR's interpretation of the statute.

Ciampa North Co. v. NYS DHCR: NYLJ, p. 24, col. 6 (3/17/93) (Sup. Ct. Queens; Levine, J)