Implementation of the Real Property Tax Incentive Program Which Replaces the J-51 Program
Rule status: Adopted
Agency: HPD
Effective date: June 20, 2025
Proposed Rule Full Text
J-51-Reform-Program-Certified-Proposed-Rules.pdf
Adopted Rule Full Text
J-51-Reform-Program-Final-Rules.pdf
Hearing transcript
Transcript-of-Public-Hearing-and-Opportunity-to-Comment-on-Proposed-Rules-under-11-243.2.pdf
Hearing transcript audio/video
J-51-Reform-Program-Proposed-Rules-20250325-1601-1.mp4
Adopted rule summary:
The adopted rules implement the real property tax abatement program, established by Real Property Tax Law Section 489(21) and NYC Administrative Code Section 11-243.2, known as the J-51 Reform Program.
Comments are now closed.
Online comments: 20
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Bob
Comment added February 20, 2025 1:38amHPD’s Certified Reasonable Cost Schedule is not based in reality. It doesn’t even match DHCR’s already below market cost schedule. This makes the program a non-starter. If the city truly cares about preserving and improving affordable housing we need a cost schedule that matches the actual costs on the ground, and has built paths to address the rampant inflation of costs the city continues to impose on us.
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RGB Victim
Comment added February 22, 2025 2:09pmWhy don’t your cost schedules align with NY HCR’s?
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Jennifer Robinson
Comment added March 25, 2025 10:00amAs a member of the board of directors of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which helps residential buildings decarbonize and improve our city’s housing.
I also strongly urge our city and state to expand such rehabilitation programs to a wider segment of housing. My coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes. We face extremely daunting financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. This is existential for many of our residents, who simply may not be able to afford to stay in homes they’ve lived in for decades.
Widening the eligibility requirements for programs such as Local Law 122 to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97, which we must achieve to mitigate the impact of climate change on our city, state and world as a whole.
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Elizabeth Ersenkal
Comment added March 25, 2025 10:06amAs a Board Member of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, but I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing.
Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Nell Hanlon
Comment added March 25, 2025 10:30amAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to middle-income New Yorkers, including many seniors living on very fixed incomes, and we face challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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David Silver
Comment added March 25, 2025 10:50amNot sure why an owner would want to do this, but if an MCI rent increase order was previously issued for work that was completed after June 30, 2022, can the owner receive J51 benefits (for the same items of work he received MCI benefits for) if he agrees to not charge the tenants the MCI rent increase going forward?
If so, would the owner have to credit the tenants for any increase in rent (due to the aforementioned MCI rent increase) the owner had previously charged them? -
Anthony Gigantiello
Comment added March 25, 2025 11:16amAs President of North Queensview Homes Inc, a middle income coop in Queens . I support the real property tax incentive program providing tax benefits for capital improvements. We are an aging complex with an aging middle income community facing increasing taxes and all other increasing expenses . This program would help coops like ours continue making necessary repairs to our buildings.
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Melissa Sharon
Comment added March 25, 2025 1:10pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Kate Lattin
Comment added March 25, 2025 1:34pmI’m resident of North Queensview Homes, a middle-income coop located in Astoria, Queens. I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider group of affordable housing. Our coop is home to ordinary, middle-income New Yorkers. Many seniors living on fixed incomes live at North Queensview, and our coop faces very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
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Benjamin M Abramson
Comment added March 25, 2025 2:31pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
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Rebecca Bratspies
Comment added March 25, 2025 3:17pmI fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings. This is a critical step to make Local Law 97 compliance possible for middle- and low-income housing.
However, I strongly urge you to expand such rehabilitation programs to a wider segment of affordable housing. I am a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens. My co-op is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Arthur Sayed
Comment added March 25, 2025 3:33pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Michael Wong
Comment added March 25, 2025 3:46pmI am a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens. I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which helps residential buildings decarbonize and improve our city’s housing.
I also strongly urge our city and state to expand such rehabilitation programs, and other sensible real property tax-relief, to a wider segment of multifamily housing. My coop is home to ordinary, middle-income New Yorkers, many of whom have lived here for decades. Some are seniors living on fixed incomes, or young families hoping to build a life in the outer-boroughs and stay in NYC.
North Queensview faces extremely daunting financial conditions due to rising property taxes (calculated based on neighboring rents – even though NQV effectively does not allow rentals and fosters a community of affordable homeownership). Our insurance, utility, and labor are all getting more costly, and we urgently need to make capital improvements to our buildings. This is existential for many of our residents, who simply may not be able to afford to stay in homes they’ve lived in for decades.
Widening the eligibility requirements for programs such as Local Law 122 to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97, which we must achieve to mitigate the impact of climate change on our city, state and world as a whole.
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Richard Grech
Comment added March 25, 2025 3:51pmAs a Board Member of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, but I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing.
Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Ilya Gribov
Comment added March 25, 2025 3:57pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Our taxes have significantly increased since I moved in, in 2019. The property value has not. The coop does not allow renting either, so all it feels like is being penalized trying to live in a building instead of buying a house.
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Patricia Tagarello
Comment added March 25, 2025 4:04pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Rosenberg & Estis, P.C.
Comment added March 25, 2025 5:08pmOn behalf of Benjamin Williams and Daniel Bernstein of the law firm Rosenberg & Estis, P.C., please find attached our written comments. Thank you for the opportunity give oral testimony today too.
Comment attachment
Written-Comments-to-J-51R-Rules.pdf -
Valarie LaMour
Comment added March 25, 2025 5:37pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.Thank you for your time and consideration. Sent from my iPhone
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Peter O
Comment added March 25, 2025 5:42pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
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Melissa G Cancel
Comment added March 25, 2025 6:46pmAs a resident of North Queensview Homes, a middle-income coop located in Astoria, Queens, I fully support the real property tax incentive program adopted by the City Council in Local Law 122 of 2024 providing tax benefits for capital improvements to affordable housing, which supports decarbonization and maintenance of residential buildings.
I strongly urge our city and state to expand such rehabilitation programs to a wider segment of affordable housing. Our coop is home to ordinary, middle-income New Yorkers, including many seniors living on fixed incomes — and we face very challenging financial conditions due to rising property taxes, increasing insurance, utility, and labor costs, and the urgent need to make capital improvements to our buildings. Widening the eligibility requirements for programs such as these to cover buildings like ours is essential to support New York’s groundbreaking, necessary Local Law 97.
Thank you for your time and consideration.
