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Definition of Certain Terms Relating to Eligibility for 421-a Tax Benefits

Rule status: Adopted

Agency: HPD

Effective date: July 7, 2022

Proposed Rule Full Text
HPD-Proposed-Rule-Amendment-for-Memory-Care-Units-for-City-Record-Submission-for-Publication-on-3-25-22.pdf

Adopted Rule Full Text
421-a16-Final-Rule-Amendments-Submitted-for-Publication-in-City-Record-on-6-7-22-Defintion-of-Dwelling-Unit-Etc.pdf

Adopted rule summary:

The Department of Housing Preservation and Developemnt is adopting amendments for buildings applying for tax benefits under RPTL Section 421-a(16). The rule clarifies:
- the meaning of the terms “Dwelling Unit” and “Ineligible Space” as they are used in connection with eligibility for 421-a(16) benefits,
- that units located in facilities licensed by the New York State Department of Health as Adult Care Facilities and Assisted Living Residences and operated as Enriched Housing Programs are permanent housing eligible for 421-a(16) benefits, including any units within the Adult Care Facility that also are certified as Special Needs Assisted Living Residence (SNALR) units and/or Enhanced Assisted Living Residence (EALR), are intended for permanent housing and are eligible for the benefits of the program, and
- that all licensed assisted living units, both with and without full kitchens, would be eligible for benefits under the law to the same extent as other permanent housing.

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