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§ 22-01 — Who May Claim Abatement

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 22-01

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§ 22-01 Who May Claim Abatement.

(a) An owner of real property may claim an abatement of the taxes thereon based on rent exemptions, pursuant to § 467-b of the Real Property Tax Law and subdivision (m) of § 26-405 of the Administrative Code of The City of New York, as amended, whether or not a maximum base rent order has been issued for such property. (b) A claim for abatement of taxes pursuant to these Regulations shall inure to and devolve upon the real property affected.