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

Rule status: Proposed

Agency: HPD

Comment by date: May 3, 2022

Rule Full Text

This proposed 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, including that class A rooming 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 the benefits of the program.

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Public Hearings


May 3, 2022
11:00am - 12:00pm EDT


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