Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizens

RCNY tit. 19, ch. 22

in effect

19 RCNY § 22-01 Who May Claim Abatement.

§ 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.

19 RCNY § 22-02 How Abatement is Claimed.

§ 22-02 How Abatement is Claimed. (a) A claim for abatement of taxes shall be made by an owner by filing with the Department of Finance a certification in writing, on forms provided by the Department of Housing, Preservation and Development of The City of New York, showing that the owner is entitled to such abatement, and containing the following information: block and lot number of the property, monthly rent without exemption, monthly rent with exemption, the exemption for each month, the total abatement for the period for which abatement is claimed, adjustments if any, and such other information as is directly related to the rent exemption or tax abatement. (b) True copies of such certification shall also be filed with the Department of Housing, Preservation and Development and with the tenant at the time that the original certification is filed with the Department of Finance. (c) Such certification shall continue to be made each period by an owner claiming tax abatement until such time as the Department of Housing, Preservation and Development is able to provide information on a quarterly basis showing the quarterly rent losses of such owner attributable to rent exemptions.

19 RCNY § 22-03 Periods of Abatement.

§ 22-03 Periods of Abatement. (a) The periods in which abatements will be recognized by the Department of Finance are as follows: In or after the following month (see subdivision (b) below): For the following rent exemption period: August 1973 Calendar year 1972 October 1973 First 3 quarters 1973 January 1974 4th quarter 1973 April 1974 1st quarter 1974 August 1974 2nd quarter 1974 October 1974 3rd quarter 1974 January 1975 4th quarter 1974 For rent exemption periods after 1974, the dates of recognizing abatements will correspond to those for 1974 rent exemption periods, with only the respective years changed. (b) Notwithstanding the recognition of a claim for abatement of taxes, any such claim made after the respective 30-day grace period provided by law for the payment of taxes without penalty will not affect previously incurred statutory penalties imposed by law for tax delinquency.

19 RCNY § 22-04 Recognition of Abatement.

§ 22-04 Recognition of Abatement. (a) A claim for tax abatement will be recognized by the Department of Finance after receipt by it, in person or by mail, for each period, of (1) a properly completed certification for each tenant, as above described, for such period, (2) if there is more than one certification, a tabulation showing the total abatement claimed for all eligible tenants for such period, (3) the quarterly real estate tax bill, and (4) remittance of the balance of tax, if any, then payable. (b) Tax abatement pursuant to these Regulations shall be in addition to any other tax abatement authorized by law, but shall not reduce the tax for any fiscal year below zero.

19 RCNY § 22-05 Adjustment of Abatement.

§ 22-05 Adjustment of Abatement. (a) A certification by an owner shall be accepted by the Department of Finance as prima facie proof of the tax abatement due, subject to annual adjustment on the basis of audit by the Department of Housing, Preservation and Development. The Department of Finance will notify the Department of Housing, Preservation and Development of abatements recognized. (b) Adjustment of taxes payable and abatements recognized, based on intervening changes in the amount of legal rent due or in the amount of the exemption for a calendar year shall be made annually, in August of each year to the extent possible, starting in August, 1974, after receipt by the Department of Finance from the Department of Housing, Preservation and Development of notice of adjustments and of taxes to be abated for the preceding calendar year with respect to each property. (c) If such annual adjustment discloses that an abatement previously recognized is insufficient in amount, the owner of the real property shall file with the Department of Finance a certification claiming the additional abatement disclosed by the adjustment, and simultaneously shall file copies thereof with the Department of Housing, Preservation and Development and the tenant. The additional abatement will be recognized in the month for which a payment of tax is required to be made which next follows the receipt of such certification.

19 RCNY § 22-06 Lien.

§ 22-06 Lien. If the annual adjustment of taxes payable and abatements recognized discloses that an abatement previously recognized on the basis of an owner's certification is excessive, the amount of tax payable by reason of the adjustment, and the statutory penalty thereon, shall be a lien upon the property as of the due date of the tax for which the excessive abatement was claimed, unless the Department of Housing, Preservation and Development, in its sole discretion, certifies to the Department of Finance that such excessive abatement claim was excessive because an order, based upon an audit of the personal and financial data submitted in the application for rent exemption, was issued by the Department of Housing, Preservation and Development after filing of the abatement claim which specifically and directly modified or revoked the rent exemption underlying the tax abatement retroactively, in which case the amount of tax payable by reason of the adjustment shall be a lien upon the property as of the due date for payment of taxes next following certification of such adjustment by the Department of Housing, Preservation and Development. Amounts of tax payable by reason of an adjustment shall be collected and enforced in the manner provided by law for the collection and foreclosure of the lien of taxes.

19 RCNY § 22-07 Discount for Tax Prepayment.

§ 22-07 Discount for Tax Prepayment. Where a discount is allowed by law for the payment of taxes prior to the due date thereof, such discount shall be computed on the amount found to be payable after recognition of an abatement.

19 RCNY § 22-08 Penalties.

§ 22-08 Penalties. Any person who shall make any certification which is willfully false shall be subject to the penalties prescribed by law.

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-38203Fetched: 10/24/2026