Rent Increase Exemption for Low Income Elderly Persons and Persons with Disabilities

NYC Admin. Code tit. 26, ch. 7

in effect

NYC Admin. Code § 26-601 Definitions.

§ 26-601 Definitions. As used in this chapter: a. "Commissioner" means the commissioner of housing and community renewal of the state of New York. b. "Dwelling unit" means that part of a dwelling in which an eligible head of the household resides and (1) which is subject to the provisions of article II, IV, V, or XI of the private housing finance law; or (2) which was formerly subject to the provisions of article II of such law and meets the conditions set forth in section 26-602.1; or (3) which was or continues to be subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, in which an eligible head of the household resides; or (4) which is within an applicable battery park city property. c. "Eligibility date" means the later of (1) January first, nineteen hundred seventy-five, or (2) the last day of the month in which a person became an eligible head of a household in the dwelling unit in which such person resides at the time of filing the most recent application for benefits hereunder, or in the case of a dwelling subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, "eligibility date" means the later of (1) July first, nineteen hundred seventy-seven, or (2) the last day of the month in which a person became an eligible head of a household in the dwelling unit in which such person resides at the time of filing the most recent application for benefits hereunder. d. "Eligible head of the household" means a person or his or her spouse who is sixty-two years of age or older or who qualifies as a person with a disability pursuant to section 26-617 of this chapter and is entitled to the possession or to the use and occupancy of a dwelling unit, provided, however, that with respect to a dwelling which was subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, "eligible head of the household" shall be limited to that person or his or her spouse who was entitled to possession or the use and occupancy of such dwelling unit at the time of termination of such mortgage, and whose income when combined with the income of all other members of the household whose head of household is sixty-two years of age or older does not exceed twenty-five thousand dollars beginning July first, two thousand five, twenty-six thousand dollars beginning July first, two thousand six, twenty-seven thousand dollars beginning July first, two thousand seven, twenty-eight thousand dollars beginning July first, two thousand eight, twenty-nine thousand dollars beginning July first, two thousand nine, and fifty thousand dollars beginning July first, two thousand fourteen, for the taxable period, or whose income for the current income tax year when combined with the income of all members of the household residing in the housing accommodation whose head of the household is a person with a disability does not exceed fifty thousand dollars beginning July first, two thousand fourteen. e. "Housing company" means any limited-profit housing company, limited dividend housing company, redevelopment company or housing development fund company incorporated pursuant to the private housing finance law and operated exclusively for the benefit of persons or families of low income, or any corporate owner of a dwelling which is or was subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended. f. "Income" means income received by the eligible head of the household combined with the income of all other members of the household from all sources after deduction of all income and social security taxes and includes without limitation, social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary and earnings, and net income from self-employment, but shall not include gifts or inheritances, payments made to individuals because of their status as victims of Nazi persecution, as defined in P.L. 103-286, or increases in benefits accorded pursuant to the social security act or a public or private pension paid to any member of the household which increase, in any given year, does not exceed the consumer price index (all items United States city average) for such year which take effect after the eligibility date of an eligible head of the household receiving benefits hereunder, whether received by the eligible head of the household or any other member of the household. When the eligible head of a household has retired on or after the commencement of the taxable period and prior to the date of making an application for a rent increase exemption order/tax abatement certificate pursuant to this chapter, such person's income shall be adjusted by excluding salary or earnings and projecting such person's retirement income over the entire taxable period. g. "Income tax year" means a twelve month period for which the head of the household filed a federal personal income tax return, or if no such return is filed, the calendar year. h. "Increase in maximum rent" means any increase in the maximum rent for the dwelling unit becoming effective on or after the eligibility date, including capital assessments and voluntary capital contributions but excluding any increase in maximum rent attributable to gas or electrical utility charges or an increase in dwelling space, services or equipment, provided, however, that with respect to any dwelling unit in a dwelling which is or was subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, "increase in maximum rent" shall not include any increase in maximum rent attributable to capital assessments or voluntary capital contributions. i. "Maximum rent" means the maximum rent, excluding gas and electric utility charges, which has been authorized or approved by the commissioner or the supervising agency or the legal regulated rent established for the dwelling unit pursuant to the provisions of either article II, IV, V or XI of the private housing finance law or for the dwelling unit in real property formerly subject to article II of such law that meets the conditions set forth in section 26-602.1; or the rental established for a cooperatively owned dwelling unit previously regulated pursuant to the provisions of article II, IV, V or XI of the private housing finance law; or the rental established for a dwelling unit in a dwelling subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended; or such rent established for a dwelling unit which was subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended; or the rent established for an applicable battery park city property. j. "Members of the household" means the head of the household and any person, permanently residing in the dwelling unit. k. "Supervising agency" means the department of housing preservation and development. l. "Taxable period" means the income tax year immediately preceding the date of making application for a rent increase exemption order/tax abatement certificate. m. "PILOT" means payment in lieu of taxes. n. "Applicable battery park city property" means a property that is (1) subject to a lease or sublease with the battery park city authority; and (2) has one or more residential units which are subject to limitations on rent increases pursuant to: (i) A contractual agreement with the battery park city authority, which may be within the lease or sublease between the battery park city authority and the lessee or sublessee; or (ii) A regulatory agreement with the commissioner or supervising agency. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022; Am. L.L. 2025/147, 10/25/2025, eff. 7/22/2026) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1986/052, L.L. 1988/067, L.L. 1991/026, L.L. 1992/096, L.L. 1996/001, L.L. 2003/067, L.L. 2014/019, L.L. 2014/039, L.L. 2017/024, L.L. 2020/112, and L.L. 2023/109.

NYC Admin. Code § 26-602 Real property tax exemption; PILOT exemption.

§ 26-602 Real property tax exemption; PILOT exemption. Real property of a housing company shall be exempt from real property taxes and real property of an applicable battery park city property shall be exempt from PILOT, in an amount equal to the rent increase exemptions actually credited to eligible heads of households pursuant to this chapter. Any such exemption shall be in addition to any other exemption or abatement of taxes authorized by law. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-602.1 Exemption for real property formerly subject to article II of the private housing finance law.

§ 26-602.1 Exemption for real property formerly subject to article II of the private housing finance law. An eligible head of the household may obtain a rent increase exemption order for/tax abatement certificate pertaining to taxes of the city imposed on real property formerly subject to the provisions of article II of the private housing finance law prior to December fifteenth, two thousand twenty-two containing dwelling units that are subject to a regulatory agreement in which the qualifying head of household or their qualifying successor in interest (a) has a signed agreement with the landlord to limit increases in maximum rent for the lifetime of the tenancy to an amount established by the rent guidelines board in its annual guidelines for rent adjustments for housing accommodations subject to the emergency tenant protection act of nineteen seventy-four or this code or to another amount provided for in such regulatory agreement; and (b) is otherwise eligible for such rent increase exemption/tax abatement. The effective date of a rent increase exemption order/tax abatement certificate shall be May thirty-first, two thousand twenty-two for any applicant found eligible during a determination period as prescribed by the state legislature in connection with such eligibility. (L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-603 Reimbursement for rent exemptions; rent increase exemption fund established.

§ 26-603 Reimbursement for rent exemptions; rent increase exemption fund established. a. In the event that the real property of a housing company or applicable battery park city property containing one or more dwelling units shall be totally exempt from local and municipal real property taxes or PILOT for any fiscal year as a result of the exemptions from maximum rent credited pursuant to this chapter or otherwise, the supervising agency may make or contract to make payments to a housing company or landlord in an amount not exceeding the amount necessary to reimburse the housing company or landlord for the total dollar amount of all exemptions from the payment of maximum rent accorded pursuant to this chapter to eligible heads of the household residing in dwelling units in such real property. b. A fund to be known as the rent increase exemption fund shall be created and established in order to provide for the payments made pursuant to this section. There may be paid into such fund (1) all of the rental surcharges collected from the housing companies organized and existing pursuant to articles II, IV, V and XI of the private housing finance law and (2) any moneys appropriated or otherwise made available for the purpose of such fund. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-604 Rent increase exemption funding requirement.

§ 26-604 Rent increase exemption funding requirement. In the event that the real property of a housing company or applicable battery park city property containing one or more dwelling units shall be totally exempt from local and municipal real property taxes or PILOT as a result of the exemption from maximum rent credited pursuant to this chapter or otherwise, the supervising agency shall not issue any rent increase exemption order/tax abatement certificates unless there are monies in the rent increase exemption fund to provide reimbursement to the housing company or landlord for the total dollar amount of all exemptions from the payment of maximum rent accorded pursuant to this chapter to eligible heads of the household residing in dwelling units in such real property. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-605 Rent increase exemption orders/tax abatement certificates.

§ 26-605 Rent increase exemption orders/tax abatement certificates. (a) Subject to the provisions of this chapter an eligible head of the household may obtain a rent increase exemption order/tax abatement certificate entitling him or her to an exemption from increases in the maximum rent otherwise payable in one of the following amounts: (1) where the eligible head of the household does not receive a monthly allowance pursuant to the social services law, the amount by which increases in the maximum rent subsequent to such persons' eligibility date have resulted in the maximum rent exceeding one-third of the combined income of all members of the household for the taxable period, except that in no event shall a rent increase exemption order/tax abatement certificate become effective prior to January first, nineteen hundred seventy-six; or (2) where the eligible head of the household receives a monthly allowance for shelter pursuant to the social services law, an amount not exceeding that portion of any increase in maximum rent subsequent to such person's eligibility date which is not covered by the maximum allowance for shelter which such person is entitled to receive pursuant to the social services law. (3) notwithstanding paragraph one of this subdivision, where the eligible head of the household is a person who qualifies as a person with a disability pursuant to section 26-617 of this chapter and who has been granted a rent increase exemption order that is in effect as of January first, two thousand fifteen or takes effect on or before July first, two thousand fifteen, the amount specified in such order, as adjusted by any other provision of this chapter, regardless of whether increases in the maximum rent subsequent to such persons' eligibility date have resulted in the maximum rent exceeding one-third of the combined income of all members of the household for the taxable period. (b) Notwithstanding any other provision of law, when a head of a household to whom the then current, valid tax abatement certificate has been issued under this chapter, chapter three or chapter four of this title moves his principal residence to a subsequent dwelling unit subject to this chapter, or which is or was subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, the head of the household may apply to the supervising agency, subject to the terms and conditions imposed by this chapter, for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of the household shall be exempt from paying that portion of the maximum rent for the subsequent dwelling unit which is the least of the following: (1) the amount by which the rent for the subsequent dwelling unit exceeds the last rent, as reduced, which the head of the household was required to actually pay in the original dwelling unit; (2) the last amount deducted from the maximum rent or legal regulated rent meaning the most recent monthly deduction for the applicant in the original dwelling unit pursuant to this section, section 26-406 or section 26-409 of this title; or (3) where the eligible head of the household does not receive a monthly allowance pursuant to the social services law, the amount by which the maximum rent of the subsequent dwelling unit exceeds one-third of the combined income of all members of the household except that this paragraph shall not apply to an eligible head of the household who qualifies as a person with a disability pursuant to section 26-617 of this chapter who has been granted a rent increase exemption order that is in effect as of January first, two thousand fifteen or takes effect on or before July first, two thousand fifteen. Such certificate shall be effective as of the first day of the month in which the tenant applied for such exemption or as of the date the tenant took occupancy of the subsequent dwelling unit, whichever is later, provided both occur after the effective date of this law. (c) Notwithstanding any other provision of law and to the extent applicable to the provisions of this chapter, any renewal application being made by the tenant pursuant to this section, any rent increase order then in effect with respect to such tenant shall be deemed renewed until such time as the department of housing preservation and development shall have found such tenant to be either eligible or ineligible for a rent increase exemption order but in no event for more than six additional months. If such tenant is found eligible, the order shall be deemed to have taken effect upon expiration of the exemption. In the event that any such tenant shall, subsequent to any such automatic renewal, not be granted a rent increase exemption order, such tenant shall be liable to his or her landlord for the difference between the amounts he or she has paid under the provisions of the automatically renewed order and the amounts which he or she would have been required to pay in the absence of such order. Any rent increase exemption order issued pursuant to this chapter shall include provisions giving notice as to the contents of this section relating to automatic renewals of rent exemption orders. (d) Notwithstanding any other provision of law to the contrary, where an eligible head of the household holds a current, valid rent increase exemption order/tax abatement certificate and, after the effective date of this subdivision, there is a permanent decrease in income in an amount which exceeds twenty percent of such income as represented in such eligible head of household's last approved application for a rent increase exemption order/tax abatement certificate or for renewal thereof, such eligible head of the household may apply for a redetermination of the amount set forth therein. Upon application, such amount shall be redetermined so as to reestablish the ratio of adjusted rent to income which existed at the time of approval of such eligible head of the household's last application for a rent increase exemption order/tax abatement certificate or for renewal thereof; provided, however, that in no event shall the amount of the adjusted rent be redetermined to be (i) in the case of an eligible head of the household who does not receive a monthly allowance for shelter pursuant to the social services law, less than one-third of income unless such head of the household qualifies as a person with a disability pursuant to section 26-617 of this chapter and has been granted a rent increase exemption order/tax abatement certificate that is in effect as of January first, two thousand fifteen or takes effect on or before July first, two thousand fifteen; or (ii) in the case of an eligible head of the household who receives a monthly allowance for shelter pursuant to the social services law, less than the maximum allowance for shelter which such eligible head of the household is entitled to receive pursuant to law. For purposes of this subdivision, a decrease in income shall not include any decrease in income resulting from the manner in which income is calculated pursuant to any amendment to paragraph f of subdivision one of section four hundred sixty-seven-c of the real property tax law or an amendment to subdivision f of section 26-601 of this code made on or after April first, nineteen hundred eighty-seven. For purposes of this subdivision, "adjusted rent" shall mean maximum rent less the amount set forth in a rent increase exemption order/tax abatement certificate. (Am. 2015 N.Y. Laws Ch. 553, 12/11/2015, eff. 12/11/2015) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1991/026 and L.L. 2003/056.

NYC Admin. Code § 26-605.1 Effect of reclassification of dwelling units.

§ 26-605.1 Effect of reclassification of dwelling units. Notwithstanding the provisions of this chapter, chapter three or chapter four of this title, when a dwelling unit subject to this chapter is later reclassified by order of the commissioner, the supervising agency or by any other governmental agency supervising such dwelling unit, or by operation of law to a dwelling unit subject to any of the provisions of article II, IV, V or XI of the private housing finance law, regulation under chapter four of this title or the emergency tenant protection act of nineteen seventy-four, or when a dwelling unit subject to regulation under such act, chapter four or chapter three of this title is reclassified by order of the commissioner or the supervising agency or by operation of law to a dwelling unit subject to the provisions of article II, IV, V or XI of the private housing finance law or subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, a head of the household who held or holds a valid rent increase exemption order/tax abatement certificate at the time of the reclassification shall be issued a rent increase exemption order under this chapter or chapter four of this title, as applicable, continuing the previous exemption notwithstanding the reclassification of the dwelling unit.

NYC Admin. Code § 26-605.2 Required notice.

§ 26-605.2 Required notice. (a) (1) A tenant residing in a dwelling unit subject to the provisions of this chapter shall be furnished a notice informing such tenant about the tenant's potential eligibility for a rent increase exemption pursuant to this chapter and sections four hundred sixty-seven-b and four hundred sixty-seven-c of the real property tax law. (2) The form and content of such notice shall be promulgated as required by paragraph i of subdivision three of section four hundred sixty-seven-b of the real property tax law. (3) Such notice shall clearly and conspicuously display the eligibility requirements for the rent increase exemption and the website address and telephone number where tenants may obtain more information. (b) The notice required by subdivision (a) of this section shall be furnished by the following agencies or individuals at the same time as the notice required by the occurrence of the following events: (1) Notwithstanding paragraph two of subdivision (a) of this section, the state commissioner of housing and community renewal shall provide such notice, in a form to be determined by such commissioner, to a tenant: (i) Upon receipt of an application for a rent adjustment due to a major capital improvement; and (ii) For dwelling units subject to chapter three of this title, upon a maximum base rent adjustment pursuant to paragraph one of subdivision g of section 26-405 of this title. (2) The landlord of a dwelling unit shall provide such notice to a tenant: (i) With an initial lease and any renewal lease; and (ii) Upon the annual registration of a housing accommodation as required by section 26-517 of this title. (3) A company, as such term is defined in subdivision two of section twelve of the private housing finance law, shall provide such notice to a tenant upon a rent increase pursuant to section thirty-one of the private housing finance law, provided that the company shall provide such notice to a tenant at least once annually. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 6/27/2026)

NYC Admin. Code § 26-606 Applications for exemption orders/tax abatement certificates; issuance and copies.

§ 26-606 Applications for exemption orders/tax abatement certificates; issuance and copies. The eligible head of the household shall apply annually to the supervising agency for a rent increase exemption order/tax abatement certificate on a form to be prescribed and made available by the supervising agency. The supervising agency shall approve or disapprove applications and, if it approves, shall issue a rent increase exemption order/tax abatement certificate. Copies of such order/certificate shall be issued to the housing company managing the dwelling unit or to the landlord of the dwelling unit within an applicable battery park city property of the eligible head of the household, to the eligible head of the household and to the department of finance. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-606.1 Assistance for residents eligible to apply to the senior citizen rent increase exemption program.

§ 26-606.1 Assistance for residents eligible to apply to the senior citizen rent increase exemption program. a. Definitions. For purposes of this section, the term “resident” means a person who occupies a dwelling unit in a city-aided limited profit housing company development, who: (i) has submitted an annual income affidavit to the supervising agency; and (ii) appears to be eligible for the senior citizen rent increase exemption program, based upon review of applicable information available to the supervising agency. b. No later than 90 days after the supervising agency receives a resident’s annual income affidavit, the supervising agency shall provide such resident with an application form for the senior citizen rent increase exemption program that contains all applicable data electronically populated in such application form for such resident. In addition, the supervising agency shall provide a letter to such resident with such application form that explains the features of the senior citizen rent increase exemption program; the purpose of such application form; and information on how to review, complete, modify as necessary, and return such application form to the supervising agency. Such letter shall also contain any relevant contact information for the supervising agency or any other agency that may provide assistance with review, completion, and submission of such application form. c. To meet the requirements of this section, the supervising agency shall digitize the information contained in each annual income affidavit submitted to such supervising agency. d. This section does not preclude the supervising agency from accepting annual income affidavits and application forms for the senior citizen rent increase exemption program prepared on a paper form, via a web-based application portal, or other electronic form submission technology. (L.L. 2024/044, 3/9/2024, eff. 3/9/2025)

NYC Admin. Code § 26-607 Effective dates of exemption orders/tax abatement certificates.

§ 26-607 Effective dates of exemption orders/tax abatement certificates. The effective date of a rent increase exemption order/tax abatement certificate shall be the date of the first increase in maximum rent becoming effective after the applicant's eligibility date, except that in no event shall a rent increase exemption order/tax abatement certificate become effective prior to January first, nineteen hundred seventy-six.

NYC Admin. Code § 26-608 Credit allowances; penalties for overcharge.

§ 26-608 Credit allowances; penalties for overcharge. Upon receipt of a copy of a rent increase exemption order/tax abatement certificate, the housing company managing the dwelling unit or the landlord of the dwelling unit within an applicable battery park city property of the eligible head of the household shall promptly accord to the eligible head of the household covered by such order / certificate the appropriate credit against the monthly maximum rent then and thereafter payable. To the extent the full amount of such credit has not been accorded for any past period since the effective date specified in the order / certificate, the housing company or landlord shall credit the total aggregate amount not so credited to the monthly maximum rent next payable or to such subsequent monthly maximum rents, as the supervising agency may authorize. It shall be illegal to collect any amount for which a rent increase exemption order / tax abatement certificate provides credit or to withhold credit for any such amounts already collected, and collection or retention of any such amount for a dwelling unit occupied by such eligible head of the household shall be deemed a rent overcharge, and upon conviction therefor the housing company and its directors and any employee and any agent responsible therefor or the landlord and any employee and any agent responsible therefor shall be guilty of a misdemeanor, punishable by a fine not to exceed one thousand dollars or imprisonment not to exceed six months, or both. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-609 Application for benefit; credits.

§ 26-609 Application for benefit; credits. In order to obtain the benefits to which it is entitled under this chapter, a housing company or landlord of an applicable battery park city property must file with the department of finance a sworn application, in such form as such department may prescribe, for any period in which the housing company or landlord has accorded an eligible head of the household an exemption hereunder from the payment of the maximum rent. Subject to prior or subsequent verification thereof, the department of finance shall credit the total amount of such exemptions actually accorded to occupants of dwelling units contained in the property against the real property taxes or PILOT next payable with respect to the property, on a prospective basis only. The housing company or landlord shall attach to such application copies of all rent increase exemption orders/tax abatement certificates issued to eligible heads of the household residing in dwelling units in such real property. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-610 Excessive exemption; liens.

§ 26-610 Excessive exemption; liens. If a subsequent audit of taxes payable and exemptions recognized pursuant to this chapter discloses that an exemption previously recognized on the basis of a housing company's verified application is excessive, the amount of tax payable by reason of such disclosure and the statutory penalty thereon, shall be a lien upon the property as of the due date of the tax for which the excessive exemption was claimed, unless after the housing company has filed the tax exemption claims, the supervising agency issues a corrected rent increase exemption order/tax abatement certificate retroactively modifying or revoking the rent increase exemption order/tax abatement certificate based on error in the personal or financial data in the application or based on error in the rent calculation not due to any willful fault of the housing company, in which case the amount of tax payable by reason of the disclosure shall be a lien upon the property as of the date for payment of taxes next following certification of such corrected order by the supervising agency.

NYC Admin. Code § 26-611 Rules and regulations.

§ 26-611 Rules and regulations. The supervising agency may promulgate such rules and regulations as may be necessary to effectively carry out the provisions of this chapter.

NYC Admin. Code § 26-612 Violations; penalties.

§ 26-612 Violations; penalties. It shall be illegal, for any person submitting an application for a rent increase exemption / tax abatement pursuant to this chapter, to make any false statement or willful misrepresentation of fact, and upon conviction thereof such applicant shall be guilty of a misdemeanor, punishable by a fine not to exceed five hundred dollars or imprisonment not to exceed ninety days, or both. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2023/109.

NYC Admin. Code § 26-613 Application.

§ 26-613 Application. This chapter is enacted pursuant to the provisions of section four hundred sixty-seven-c of the real property tax law.

NYC Admin. Code § 26-614 Certain exemption orders.

§ 26-614 Certain exemption orders. Notwithstanding the provisions of this chapter, a tenant who resides in a dwelling unit which becomes subject to this chapter upon the sale by the city of New York of the building in which such dwelling unit is situated may be issued a rent increase exemption order for increases in rent which occurred during ownership of such building by the city of New York provided that such tenant would have been otherwise eligible to receive a rent increase exemption order at the time of such increase but for the fact that such tenant occupied a dwelling unit owned by the city of New York and was therefore not subject to this chapter. Application for such rent increase exemption orders shall be made within one year from the date such building is sold by the city of New York or within one year of the effective date of this provision, whichever is later.

NYC Admin. Code § 26-615 Certain rent increases attributable to capital assessments and voluntary capital contributions.

§ 26-615 Certain rent increases attributable to capital assessments and voluntary capital contributions. Notwithstanding any inconsistent provision of law, whenever a rent increase exemption order/tax abatement certificate is issued to an eligible head of the household residing in a dwelling unit owned by a housing company which is subject to the provisions of article II, IV, V or XI of the private housing finance law entitling such eligible person to an exemption from an increase in maximum rent attributable to a capital assessment or voluntary capital contribution made prior to, on or after the effective date of this section and such person later transfers his shares in such housing company, such person shall be required to pay over to such housing company, or such housing company shall be entitled to deduct from the amount to be paid to such person for the sale of such shares, all amounts covered by such rent increase exemption order/tax abatement certificate which are attributable to such capital assessment or voluntary capital contribution. Such housing company shall not approve the transfer of shares unless it has received the payment required by the preceding sentence or made the deduction therein authorized. Such housing company shall remit such amount to the commissioner of finance within ninety days of the collection thereof. Payments due to the city in accordance with this section shall be deemed a tax lien and may be enforced in any manner authorized for the collection of delinquent taxes on real property.

NYC Admin. Code § 26-616 Notification of termination of certain mortgage.

§ 26-616 Notification of termination of certain mortgage. The housing company which owns any dwelling subject to a mortgage insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, shall notify the supervising agency of the termination of such mortgage thirty days before such termination. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1991/026 and L.L. 2023/109.

NYC Admin. Code § 26-617 Eligibility for persons with disabilities.

§ 26-617 Eligibility for persons with disabilities. To qualify as a person with a disability for the purposes of this section, an individual shall submit to such agency as the mayor shall designate proof (as specified by regulation of such agency as the mayor shall designate) showing that such individual is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs, or was previously eligible by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and is currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixty-six of the social services law and whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed fifty thousand dollars beginning July first, two thousand fourteen. (Am. L.L. 2023/109, 7/23/2023, retro. eff. 12/15/2022) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2014/039, L.L. 2017/024, L.L. 2020/112, and L.L. 2023/109.

NYC Admin. Code § 26-618 Notice of rent increase exemption and tax abatement and exemption from a PILOT.

§ 26-618 Notice of rent increase exemption and tax abatement and exemption from a PILOT. a. Definitions. For the purposes of this section, the following terms have the following meanings: Available data. The term “available data” means data that is within the possession of the responsible agency and that such agency may use, obtain, or disclose, as applicable, for the purposes of this section, pursuant to law, rule, or an agreement. Identified head of household. The term “identified head of household” means a person who has been granted program rent benefits that the responsible agency has determined, based on available data, is an eligible head of the household. Identified landlord. The term “identified landlord” means a person whom the responsible agency has determined, based on available data, is a housing company or a lessee of an applicable battery park city property. Program rent benefits. The term “program rent benefits” means a rent increase exemption order issued pursuant to this chapter. Program tax benefits. The term “program tax benefits” means a tax abatement authorized pursuant to this chapter. Responsible agency. The term “responsible agency” means the supervising agency. b. Eligibility notice. (1) The responsible agency shall provide a notice of potential eligibility in accordance with this subdivision to each identified landlord at least 2 times each year, in a form and manner determined by the responsible agency. Such notice may be provided electronically. (2) The notice of potential eligibility shall read substantially as follows: “YOU MAY BE ELIGIBLE FOR A TAX ABATEMENT OR EXEMPTION FROM PAYMENTS IN LIEU OF TAXES IF ANY OF THE TENANTS IN A DWELLING UNIT ON YOUR PROPERTY RECEIVES A SENIOR CITIZEN RENT INCREASE EXEMPTION OR A DISABILITY RENT INCREASE EXEMPTION IN THE AMOUNT OF FORGONE RENT DUE TO SUCH AN EXEMPTION. For further information please contact (insert the responsible agency).” The responsible agency shall include information regarding program tax benefits and PILOT exemptions with such notice. c. Renewal information notice. (1) The responsible agency shall provide a renewal information notice to each identified head of household regarding the renewal requirements for program rent benefits at least 60 days before the expiration of a rent increase exemption order, where such identified head of household has not yet submitted an applicable renewal application. (2) The renewal information notice shall read substantially as follows: “YOU ARE ADVISED THAT YOUR SENIOR CITIZEN RENT INCREASE EXEMPTION OR DISABILITY RENT INCREASE EXEMPTION IS SCHEDULED TO EXPIRE ON (ENTER DATE).” The responsible agency shall either include the applicable renewal application forms for program rent benefits with such notice or include in such notice the address of the website containing such forms, the address of the responsible agency’s office where such forms are available in-person, and instructions for requesting such forms via telephone. d. Third party notice. (1) An identified head of household may request that an additional notice be sent to an adult third party. Such request shall be submitted to the responsible agency in a form and manner determined by such agency, no later than 60 days before the expiration of rent increase exemption orders. Such form shall provide a section whereby the designated third party shall consent to such designation. The responsible agency shall maintain a record of all such third party notices. (2) The responsible agency shall provide the renewal information notice to a third party designated pursuant to paragraph (1) of this subdivision when such notice is sent to an identified head of household pursuant to subdivision c of this section. Such renewal notice shall read substantially as follows: “ON BEHALF OF (IDENTIFIED HEAD OF HOUSEHOLD), YOU ARE ADVISED THAT THE SENIOR CITIZEN RENT INCREASE EXEMPTION OR DISABILITY RENT INCREASE EXEMPTION IS SCHEDULED TO EXPIRE ON (ENTER DATE).” (3) The responsible agency is not required to provide a notice to a third party after (i) an identified head of household notifies the responsible agency in writing that such identified head of household no longer wishes to notify such third party or (ii) such identified head of household ceases to qualify for program rent benefits. e. Transfer notice upon the death or permanent exit of an identified head of household. If the responsible agency identifies, based on a review of available data, that a program rent benefit may be transferred pursuant to subdivision 4-a of section 467-c of the real property tax law, the responsible agency shall send a notice to a surviving member of the household that the responsible agency has determined, based on available data, may be eligible for such benefit. The option to transfer a program rent benefit shall be available for 6 months after the identified head of household dies or permanently leaves the dwelling unit, or 90 days after the date of notice from the responsible agency that informed the household that the program rent benefit expired upon the death of the identified head of household, whichever is later. Such notice shall include an explanation of the process to transfer such benefit to an eligible surviving household member and the time period to do so, accompanied by the form necessary to transfer such benefit. f. Failure to provide or receive required notice. Failure to provide any notice required by a provision of this section, or failure of a party to receive the same, shall not affect the validity of the levy, collection, or enforcement of taxes or PILOT on property owned by a landlord or any obligation of a tenant to a landlord. (L.L. 2025/147, 10/25/2025, eff. 7/22/2026)

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/NYCadmin/0-0-0-47537Fetched: 10/24/2026