TAXATION

HPD Can Deny J-51 Certificate to Landlord Who Rented to Tenants Before C of O Issued

March 27, 2024    

Landlord sued HPD after HPD denied landlord's application for a Certificate of Eligibility and Reasonable Cost for J-51 tax benefits in 2022. Landlord had applied for J-51 benefits based on rehabilitation of its...

Mitchell-Lama Conversion to Private Co-op Not Taxable Real Estate Transfer

January 21, 2015    

Trump Village, a Brooklyn housing development since 1961, left the Mitchell-Lama program in 2007 to become a private cooperative building by paying the mortgage, dissolving, and then reforming as a...

Tenants Can Join in Landlord's Challenge to Building Tax Assessment

May 15, 2013    

Landlord sued the NYC Tax Commission to challenge the assessed valuation of its building for the tax years 2009/10 and 2010/11. Landlord claimed that the valuations of the property for those years were excessive. The...

Former Mitchell-Lama Development Doesn't Owe Transfer Tax

November 15, 2012    

Trump Village, a Brooklyn housing development since 1961, left the Mitchell-Lama program in 2007 to become a private cooperative building by paying the mortgage, dissolving, and then reforming as a...

J-51 Benefits Denied

April 30, 2011    

Tax Assessment Challenge Denied

February 1, 1999