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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Multiple Dwellings

Section 4.07

Chart B

Eligibility Requirements: Property Use Requirements
Housing (Multiple Dwelling) Exemptions

Exemption #

Statute

Owner

Property Use Requirement

H-01 PHFL
 33(1)(a)
Housing development fund company (not-for-profit) Housing originally intended for aged or handicapped of low income but occupied by other low-income or moderate-income tenants.
H-02 RPTL  420-c Housing development fund company or housing corporation (not-for-profit) Low-income housing (tenant income limits not specified by law).
H-03 PHFL
 577(3)
Housing development fund company
(UDC subsidiary)
Property must be used for low-income housing (for a description of tenant income limits, see Chart ID). In addition, the housing project must be operated entirely on a co-op basis.
H-04 PHFL
 577(1)
Housing development fund company
(other than UDC subsidiary)
Property must be used for low-income housing (for a description of tenant income limits, see Chart ID). In addition, if the property is owned by a company organized under PHFL Article 11 and the Bsns Corp L, the housing project must be operated on a co-op basis.
H-05 PHFL
 556
Limited-dividend housing company
(private)
Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-06 PHFL
 93(6)
Limited-dividend housing company
(private) - UDC subsidiary
Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-07 PHFL   93(4),
93(5)
Limited-dividend housing company
(private)
Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-08 PHFL   93(3), 93(5) Limited-dividend housing company
(private)
Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-09 PHFL
 97
Limited-dividend housing company
(private) organized under State Housing Law of 1926 (repealed effective 7/1/39)
Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-10 PHFL
 97
Limited-dividend housing company (public) organized under State Housing Law of 1926 (repealed effective 7/1/39) Low-income or moderate-income housing (tenant income limits specified in statute - see Chart ID).
H-11 PHFL
 33(3)
Limited-profit (Mitchell-Lama) housing company Low-income or moderate-income housing leased by municipality or municipal housing authority (tenant income limits specified in statute - see Chart ID).
H-12 PHFL
 33(2)
Limited-profit (Mitchell-Lama) housing company Low-income or moderate-income housing leased by NYS Housing Finance Agency (tenant income limits specified in statute - see Chart ID). The Housing Finance Agency may not lease more than 20% of the housing project unless the State Commissioner of Housing determines that difficult housing conditions exist. In such cases, the agency is limited to no greater than a 50% share of the project.

Exemption #

Statute

Owner

Property Use Requirement

H-13 RPTL  421-e Housing Trust Fund Program - low-income person, certain public or private entities (see Exemption Profile),or limited-profit private developer

Affordable Housing Development Program - low- or moderate-income person

Housing Trust Fund Program - low-income housing (occupant income limits specified in statute - see Chart ID) - cooperative, condominium, homestead, or rental building.

Affordable Housing Development Program - low- or moderate-income (occupant income limits not specified by law) - newly constructed cooperative, condominium, or one- to four-family dwelling.

H-14 PHFL
 556
Municipality Low-income or moderate-income housing leased by limited-dividend housing company (tenant income limits specified in statute - see Chart ID).
H-15 Pub Hsng L
  52(3),
52(5), 52(6)
Municipal housing authority (project financed or aided by federal government or municipality but not by New York State) Low-income housing (tenant income limits not specified by law).
H-16 Pub Hsng L
  52(4), 52(5)
Municipal housing authority (project financed or aided by New York State) Low-income housing (tenant income limits not specified by law).
H-17 PHFL
 556
Municipal housing authority Low-income or moderate-income housing leased by limited-dividend housing company (tenant income limits specified in statute - see Chart ID).
H-18 PHFL
 663
NYC Housing Development Corporation Although property may be used for low-income housing, such use is not required by law.
H-19 PHFL
 654-a
NYC Housing Development Corporation subsidiary - housing development fund company Property must be used for low-income housing (tenant income limits specified in statute - see Chart ID). In addition, if housing company is organized under PHFL Article 11 and the Bsns Corp L, the housing project must be operated entirely on a co-op basis.
H-20 PHFL
 654-a
NYC Housing Development Corporation subsidiary - limited-profit (Mitchell-Lama) housing company Property must be used for low-income housing (tenant income limits specified in statute - see Chart ID). In addition, if housing company is organized on a co-op basis, at least 80% of the housing project must be used for co-op housing.
H-21 PHFL
  654-a,
654-b, 654-c
NYC Housing Development Corporation subsidiary - other than above 1. Housing Assistance Corporation (PHFL  654-b) - low- or moderate-income housing (tenant income limits not specified by law).

2. Housing New York Corporation (PHFL  654-c) - low- or moderate-income housing (tenant income limits specified in statute - see Chart ID, L. 1986, Ch. 32).

3. Other subsidiary (PHFL  654-a) - low-income housing (tenant income limits not specified by law).

H-22 PHFL  53 NYS Housing Finance Agency Property may be used for low-income or moderate-income housing (tenant income limits not specified by law), but such use is not required by law.

Exemption #

Statute

Owner

Property Use Requirement

H-23 PHFL
 45-a
NYS Housing Finance Agency subsidiary - Housing Trust Fund Corporation Rehabilitation of residential property or conversion of nonresidential property to provide low-income housing (occupant income limits specified in statute - see Chart ID).
H-24 PHFL
 45-b
NYS Housing Finance Agency subsidiary - Affordable Housing Corporation Acquisition, construction, rehabilitation, or improvement of property to provide low- or moderate-income housing (occupant income limits not specified by law).
H-25 McK U Con L  6369 NYS Project Finance Agency Property may be used for low-income or moderate-income housing (tenant income limits not specified by law), but such use is not required by law.
H-26 McK U Con L
 6272
NYS Urban Development Corporation Low-income housing (tenant income limits not specified by law).
H-27 Pub Hsng L
 214-a(2)
Private owner (any) - building erected before 4/18/29 and improved through loan made under Pub Hsng L Article 10 (rent control) So long as the municipal loans which were made to improve the dwellings are outstanding and, in any event, for the first ten years of occupancy following the completion of such improvement, the property must be used for housing for low-income persons or families (for a description of the tenant income limits, see Chart ID). Thereafter, the property may also be used for moderate-income housing; the statute sets no limits on the income of moderate-income tenants.
H-28 PHFL
 405
Private owner (any) - building improved through loan made under PHFL Article 8 (rent control) Low-income housing (tenant income limits specified in statute - see Chart ID).
H-29 PHFL
  125, 127
Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area) - first exemption Property must be used primarily for low-income or moderate-income housing Portions of the property may be used for business, commercial, cultural, or recreational purposes if they are appurtenant to the housing project and have been approved by the NYC Department of Housing Preservation and Development or the comptroller or other chief fiscal officer of a municipality outside New York City, as appropriate.
H-30 RPTL  423 Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area) - continuation (phase out) of exemption Property must be used primarily for low-income or moderate-income housing. Portions of the property may be used for business, commercial, cultural, or recreational purposes if they are appurtenant to the housing project and have been approved by the NYC Department of Housing Preservation and Development or the comptroller or other chief fiscal officer of a municipality outside New York City, as appropriate.
H-31 PHFL  1106-h Housing development fund company, not- for-profit corporation or charitable organization, municipality, or municipal housing authority Prior to occupancy by tenants, property must be (a) a vacant property that is converted or rehabilitated to residential rental use, (b) a newly constructed rental project, or (c) a state-aided public housing project where more than 30% of the units are vacant. Buildings rehabilitated or constructed must be small scale and low rise.

After rehabilitation or construction, property must be occupied by low-income tenants (income limits specified in statute - see Chart ID).

Exemption #

Statute

Owner

Property Use Requirement

H-32 PHFL  36-a(2) Housing development fund company or limited-profit (Mitchell-Lama) housing company Either (1) low- or moderate-income housing (tenant income limits specified in statute - see Chart ID) or (2) middle-income housing leased by municipality (tenant income limits not specified by law).
H-33 PHFL  36-a(4) Housing development fund company or limited-profit (Mitchell-Lama) housing company Either (1) low- or moderate-income housing (tenant income limits specified in statute - see Chart ID) or (2) middle-income housing (tenant income limits not specified by law).
H-34 PHFL  33(4) Limited-profit (Mitchell-Lama) housing company Middle-income co-op housing - building intended for acquisition by its residents(tenant income limits not specified by law).
H-35 Pub Hsng L
 58(3)
Limited-profit (Mitchell-Lama) housing company - project financed or aided by municipality Property must be used primarily for housing for middle-income persons or families. The statute sets no limits on the income or such tenants. Portions of the property may be used for nonhousing purposes if they are incidental or appurtenant to the housing project.
H-36 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing originally intended for (1) educational institution students, faculty, or staff, (2) child-care institution residents or employees, (3) hospital patients or staff, (4) medical research institute attendees or employees, (5) low-income aged or (6) low-income handicapped but occupied by other (middle-income) persons.
H-37 PHFL  33(1)(c) Limited-profit (Mitchell-Lama) housing company (UDC subsidiary other than not-for-profit) Either (1) low-income housing (tenant income limits specified in statute - see Chart ID) or (2) middle-income housing (tenant income limits not specified by law).
H-38 PHFL  33(1)(d) Limited-profit (Mitchell-Lama) housing company - project financed by federally insured mortgage loan Either (1) low-income housing (tenant income limits specified in statute - see Chart ID) or (2) middle-income housing other than that eligible for exemption under PHFL  33(1)(a),  33(1)(c),  33(2),  33(3),  33(4),  36-a(2), or  36-a(4), Pub Hsng L  58(3), or RPTL  422 or  467-c (tenant income limits not specified by law).
H-39 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company Middle-income housing other than that eligible for any other exemption (tenant income limits not specified by law).
H-40 PHFL  36-a(4) Municipality Middle-income housing leased by limited-profit (Mitchell-Lama) housing company (tenant income limits not specified by law).
H-41 PHFL  36-a(2) Municipality Middle-income housing (tenant income limits not specified by law).
H-42 Pub Hsng L
 58(3)
Municipal housing authority - project financed or aided by municipality Property must be used primarily for housing for middle-income persons or families. The statute sets no limits on the income of such tenants. Portions of the property may be used for nonhousing purposes if they are incidental or appurtenant to the housing project.
H-43 PHFL
 33(1)(a)
Nursing home company (not-for-profit corporation organized under Pub Hel L Article 28-A) Facility originally intended as nursing home or other health-related facility for low-income sick but occupied by other (middle-income) persons.

Exemption #

Statute

Owner

Property Use Requirement

H-44 PHFL
  125, 127
Redevelopment company - first exemption New or rehabilitated dwelling in substandard and insanitary area (tenant income limits not specified by law).
H-45 RPTL  423 Redevelopment company - continuation (phase out) of exemption New or rehabilitated dwelling in substandard and insanitary area (tenant income limits not specified by law).
H-46 RPTL  422 Housing development fund company (not-for-profit) Housing for aged of low income - 90% or more of total property used for this purpose (tenant income limits specified in statute - see Chart ID).
H-47 PHFL
 33(1)(a)
Housing development fund company (not-for-profit) Housing for aged of low income plus other low-income tenants - less than 90% of total property used as housing for low-income aged (tenant income limits specified in statute - see Chart ID).
H-48 RPTL  422 Limited-profit (Mitchell-Lama) housing company Housing and auxiliary facilities for aged of low income - 90% or more of total property used for this purpose (tenant income limits specified in statute - see Chart ID).
H-49 PHFL
 33(1)(a)
Limited-profit (Mitchell-Lama) housing company Housing and auxiliary facilities for aged of low income plus housing for other (middle-income) tenants - less than 90% of total property used as housing and auxiliary facilities for low-income aged (income limits for low-income tenants specified in statute - see Chart ID) (income limits for middle-income tenants not specified by law).
H-50 RPTL  467-b Private individual or organization (any) Rent-controlled or rent-regulated housing for persons 62 years of age or older or persons with disabilities (tenant income limits specified in statute - see Chart ID).
H-51 RPTL  467-c Housing development fund company, limited-dividend housing company, limited-profit (Mitchell-Lama) housing company, or redevelopment company operated exclusively for the benefit of persons or families of low income or corporation owning housing currently or previously subject to a mortgage insured by the federal government under National Housing Act 213 Rent-controlled, rent-regulated, or publicly aided housing for persons or their spouses 62 years of age or older or persons with disabilities (tenant income limits specified in statute - see Chart ID).

In the case of a dwelling previously subject to a mortgage insured by the federal government under National Housing Act 213, the property must be occupied by the same heads of household that were entitled to possession or the use and occupancy of the property at the time of termination of the mortgage.

H-52 RPTL  422 Not-for-profit corporation organized under PHFL Article 7-A Senior citizen center - 90% or more of total property used for this purpose.
H-53 RPTL  422 Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for child-care institution residents or employees - 90% or more of total property used for this purpose (tenant income limits not specified by law).

Exemption #

Statute

Owner

Property Use Requirement

H-54 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for child-care institution residents or employees plus housing for other (middle-income) persons - less than 90% of total property used as housing and auxiliary facilities for institution residents or employees(tenant income limits not specified by law).
H-55 RPTL  422 Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for educational institution students, faculty, or staff - 90% or more of total property used for this purpose (tenant income limits not specified by law).
H-56 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for educational institution students, faculty, or staff plus housing for other (middle-income) persons - less than 90% of total property used as housing and auxiliary facilities for institution students, faculty or staff (tenant income limits not specified by law).
H-57 RPTL  422 Housing development fund company (not-for-profit) Housing for handicapped of low income - 90% or more of total property used for this purpose (tenant income limits specified in statute - see Chart ID).
H-58 PHFL  33(1)(a) Housing development fund company(not-for-profit) Housing for handicapped of low income plus other low-income tenants - less than 90% of total property used as housing for low-income handicapped (tenant income limits specified in statute - see Chart ID).
H-59 RPTL  422 Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for handicapped of low income - 90% or more of total property used for this purpose (tenant income limits specified in statute - see Chart ID).
H-60 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for handicapped of low income plus housing for other (middle-income) tenants - less than 90% of total property used as housing and auxiliary facilities for low-income handicapped (income limits for low-income tenants specified in statute - see Chart ID) (income limits for middle-income tenants not specified by law).
H-61 RPTL  467-f Any private individual or organization Eligible grab bars must be installed on the walls of shower and bathtub stalls and adjacent to toilets or water closets upon request of a senior citizen or disabled tenant.
H-62 RPTL  422 Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for medical research institute attendees or employees - 90% or more of the total property used for this purpose (tenant income limits not specified by law).
H-63 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for medical research institute attendees or employees plus housing for other (middle-income) persons - less than 90% of total property used as housing and auxiliary facilities for institute attendees or employees (tenant income limits not specified by law).
H-64 RPTL  422 Not-for-profit corporation organized under Mntl Hyg L Article 75 Hostel for mentally ill or retarded - 90% or more of total property used for this purpose (tenant income limits not specified by law).
H-65 RPTL  422 Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for hospital patients or staff - 90% or more of total property used for this purpose (tenant income limits not specified by law).

Exemption #

Statute

Owner

Property Use Requirement

H-66 PHFL  33(1)(a) Limited-profit (Mitchell-Lama) housing company (not-for-profit) Housing and auxiliary facilities for hospital patients or staff plus housing for other (middle-income) persons - less than 90% of total property used as housing and auxiliary facilities for hospital patients or staff (tenant income limits not specified by law).
H-67 RPTL  422 Not-for-profit corporation organized under Pub Hel L Article 28-A Nursing home or other health-related facility for low-income persons - 90% or more of the total property used for this purpose (tenant income limits not specified by law).
H-68 PHFL  33(1)(a) Not-for-profit corporation organized under Pub Hel L Article 28-A Nursing home or other health-related facility for low-income persons plus housing for other (middle-income) persons - less than 90% of total property used as nursing home or other health-related facility for low-income persons (tenant income limits not specified by law).
H-69 Pub Hel L  2864 Limited-profit corporation organized under Pub Hel L Article 28-A Property must be used for either (1) nursing home accommodations, including board and nursing care by or under the supervision of a duly licensed physician, for sick, invalid, infirm, disabled, or convalescent persons of low income or (2) other health-related services (physical care including, but not limited to, the recording of health information, dietary supervision, and supervised hygienic services) for persons of low income. The probable aggregate annual income of the occupants must not exceed two times the annual charges for such accommodations or services.
H-70 PHFL  53 NYS Housing Finance Agency Property may be used for housing or other facilities for any of the following special groups: aged, handicapped, mentally ill or retarded, or other low- or middle-income persons; child-care institution residents or employees; educational institution students, faculty, or staff; medical research institute attendees or employees; hospital patients or staff; nursing home or other health-related facility patients. However, such use is not required by law.
H-71 RPTL  489 Any private individual or organization 1. Property must be used for energy-conservation alterations or improvements.

2. Property must not be a Class A or Class B multiple dwelling used in whole or in part for single-room occupancy, defined by Mult Dw L  4(16) as "the occupancy by one or two persons of a single room, or of two or more rooms which are joined together, separated from all other rooms within an apartment in a multiple dwelling, so that the occupant or occupants thereof reside separately and independently of the other occupant or occupants of the same apartment." This requirement applies regardless of the status or use of the building after the conversion, alteration, or improvement unless such work is carried out with the substantial assistance of grants, loans, or subsidies from any federal, state, or local agency.

3. Property must be used for residential purposes. If the property is used in part for other purposes, the tax exemption and abatement must be adjusted to exclude the portion used for non-residential purposes.

4. Property must be located in an area approved for clearance, replanning, reconstruction, or neighborhood rehabilitation pursuant to Chapter 887 of the Laws of 1945, or in an area designated for studies, tests, demonstrations, and other activities for the prevention and elimination of slums and urban blight pursuant to Chapter 608 of the Laws of 1956, or in an area for which a preliminary or final plan has been approved pursuant to Chapter 688 of the Laws of 1957 or Chapter 924 of the Laws of 1958 or Chapter 971 of the Laws of 1960, or in an area for which an urban renewal plan or tests, studies, or demonstrations have been approved pursuant to Article 15 of the General Municipal Law. In addition, the dwelling must be certified by the project board for the area as a dwelling which is to be or has been improved in conformity with such replanning, reconstruction, neighborhood improvement, studies, tests, demonstrations, or plan.

5. In the case of alterations or improvements to eliminate fire or health hazards, tax exemption and abatement does not apply to any portion of the property that increases the gross cubic content of the building.

H-72 RPTL  489 Any private individual or organization Historic preservation alterations or improvements. For requirements, see above RPTL  489 exemption, #2-5.
H-73 RPTL  421-a Any private individual or organization 1. Project must be a new dwelling located on land that, 36 months prior to start of construction, was vacant, predominantly vacant, underutilized, or improved with a nonconforming use. New dwellings also include projects consisting of new construction and either rehabilitation of an existing multiple dwelling or conversion of non-residential space into residential space (or a combination of such rehabilitation and conversion), provided that at least 51 percent of the floor space in the completed project is new space.

2. If the new dwelling replaces a demolished residential building and contains more than 20 dwelling units, the new dwelling must contain at least 5 dwelling units for each Class A dwelling unit demolished.

3. If the new dwelling contains more than 100 dwelling units, at least 15% of the units must contain 3-1/2 rooms or more and at least 10% of the units must contain 4-1/2 rooms or more, unless this requirement has been waived by the NYC Department of Housing Preservation and Development.

4. Property must not include land mapped as a public park (exceptions apply -- see Exemption Profile).

5. Property must not include land used for 10 or more consecutive years prior to October 1, 1971 as a "private park," defined as a privately owned zoning lot in a densely developed area having a minimum size of 4,000 sq. ft., free of developments and containing only trees, grass, benches, walkways, and passive recreational facilities, which has been used and maintained during such period for such passive recreational activity by the general public without charge and with the consent and participation of the owner.

6. If a local law exists providing for the stabilization of rents in multiple dwellings, the rents of the dwelling exempt under RPTL  421-a are subject to control under that local law, unless they are exempt from such control by reason of cooperative or condominium status, for the entire period during which the property is receiving  421-a benefits or for the period during which the local law is in effect, whichever is shorter. This period may be extended if rent-control provisions other than those contained in RPTL  421-a become applicable.

7. Property must not be used as a hotel.

The above requirements apply to all four exemptions authorized by RPTL  421-a. Certain additional requirements apply only to the 18-, 23-, and 28- year exemptions. In the case of the 18- and 23-year exemptions and property located in Manhattan south of or adjacent to 110th Street and in the case of the 28-year exemption and property located in certain areas, (a) construction of the project must be carried out with the substantial assistance of grants, loans, or subsidies from a federal, state, or local agency or (b) 20% of the dwelling units must be affordable to families of low or moderate income.

In the case of the 28-year exemption on property wholly located within the Greenpoint-Williamsburg exclusion area, generally no less than 20% of the dwelling units must be affordable to persons or families of low or moderate income. We suggest that you contact the New York City Department of Housing Preservation and Development for further details concerning project eligibility.

Use requirements vary in new exclusion zones enacted in 2007. Such information is available on the NYC Department of Finance website.

Exemption #

Statute

Owner

Property Use Requirement

H-74 RPTL  421-d Any private individual or organization Property must contain at least five residential units. In addition to residential use, other property uses eligible for exemption are those auxiliary uses determined by the NYS Housing Finance Agency as appropriately related to the residential portion of the project. These auxiliary uses include commercial, recreational, cultural, communal, dining, medical and nursing treatment, day care or residential child care, and community facilities.
H-75 CLSU Con L Ch.270 Non-profit corporation (a) providing housing and related research or (b) guaranteeing loans to finance housing Property may be used for housing, but such use is not required by law.
H-76 RPTL  489 Any private individual or organization Rehabilitation (moderate) of substantially occupied Class A multiple dwelling. For other requirements, see exemption allowed by RPTL  489, #2-5.
H-77 RPTL  489 Any private individual or organization Rehabilitation (substantial) of a Class A multiple dwelling or conversion of a building or other structure to a Class A multiple dwelling as part of a program to provide housing for low- and moderate-income households. For other requirements, see above RPTL  489 exemption, #2-5.
H-78 RPTL  421-c Any private individual or organization 1. Property must be a new dwelling.

2. Construction must take place on land that is vacant, predominantly vacant, underutilized, or improved with a nonconforming use.

3. Initial regulated rents charged upon initial occupancy must be at least 15% less than the rents prevailing for comparable newly constructed residential units in the same area or any comparable area.

4. Rents are subject to control under the Emergency Tenant Protection Act for a period of 10 years or for the period during which the act is in effect, whichever is shorter. This period may be extended if rent-regulation provisions other than those contained in RPTL  421-c become applicable.

Exemption #

Statute

Owner

Property Use Requirement

H-79 RPTL  488-a Any private individual or organization 1. Exemption and abatement are allowed only for the following eligible improvements: replacement of a boiler or burner or installation of an entire new heating system; replacement or upgrading of elevators; installation or replacement or upgrading of the plumbing system, including water main and risers; replacement or installation of walls, ceilings, floors, or trim where necessary; replacement or upgrading of doors; installation of security devices and systems; installation, replacement, or upgrading of smoke detectors, fire alarms, fire escapes, or sprinkler systems; replacement or repair of roof, leaders, and gutters; replacement or installation of wall and pipe insulation; replacement or upgrading of street connections for water or sewer services;replacement or installation of windows or installation of window grates or guards; installation or replacement of boiler smoke stack; pointing, waterproofing, and cleaning of entire building exterior surface; improvements designed to conserve the use of fuel, electricity, or other energy sources; improvements unique to congregate living facilities, as defined by rules and regulations promulgated by the local housing agency; work necessary to effect compliance with all applicable laws including but not limited to the Mult Dw L, the NYC City Housing Maintenance Code, and the NYC Building Code.

2. Class A dwellings must be used for single-room occupancy, defined by Mult Dw L  4(16) as "the occupancy by one or two persons of a single room, or of two or more rooms which are joined together, separated from all other rooms within an apartment in a multiple dwelling, so that the occupant or occupants thereof reside separately and independently of the other occupant or occupants of the same apartment." Prior to improvement, Class A dwellings used for single-room occupancy must contain no more than 25% Class A dwelling units having lawful sanitary and kitchen facilities. The dwelling must not be a college or school dormitory, clubhouse, or residence whose occupancy is restricted to an institutional use such as housing intended for use primarily or exclusively by the employees of a single company or institution.

3. Immediately prior to, and during, the construction of the eligible improvements, 50% or more of the dwelling units in the building must be occupied by permanent residents (persons who have resided in the building for six months or more, who have leases with terms of six or more months, or who have requested leases pursuant to the provisions of the rent stabilization code for housing accommodations located in hotels), unless the building is (1) a vacant, government-owned or privately owned multiple dwelling that had been vacant for two years or more prior to the commencement of construction of eligible improvements or (2) a vacant multiple dwelling where the eligible improvements are carried out with substantial assistance of grants, loans, or subsidies from any federal, state, or local agency or any not-for-profit philanthropic organization one of whose primary purposes is providing low- or moderate-income housing.

4. Except in the case of (1) property which is receiving or has received assistance under a government rent-subsidy program for the construction of eligible improvements, or (2) property which is owned by a not-for-profit corporation or its wholly owned subsidiary and which is receiving or has received assistance pursuant to a government loan subsidy program, the initial rent, after completion of eligible improvements, for 90% of the total number of dwelling units occupied by permanent residents in a Class A or Class B multiple dwelling other than apartments must not exceed the greater of either (1) the amount of any governmental rental assistance received by an occupant or (2) 75% of the rent permitted to be charged on July 1, 1986 for zero-bedroom (studio) units on the moderate rehabilitation fair market rent schedule as determined by the U.S. Department of Housing and Urban Development for the Housing Assistance Payments Program under Section 8 of the National Housing Act, plus an amount equal to the aggregate annual rent adjustments authorized subsequent to January 1, 1987 by the rent guidelines board for hotel stabilized units.

5. During the period of tax exemption or abatement, a minimum of 75% of the dwelling units must be rental units occupied by permanent residents. However, the local housing agency may exempt from this requirement those buildings improved with the aid of a rehabilitation loan from any government agency or operated pursuant to a contract with a government agency.

6. During the period of tax exemption or abatement, all dwelling units, except owner-occupied units, must be subject to the Emergency Housing Rent Control Law, the local Emergency Housing Control Act, the Emergency Tenant Protection Act of 1974, or any local laws enacted pursuant to these laws, or the Rent Stabilization Law of 1969. However, the New York City Department of Housing Preservation and Development may exempt from this requirement dwelling units that are not occupied by permanent residents in those buildings which are owned by a not-for-profit corporation or its wholly owned subsidiary and which are improved with the aid of a rehabilitation loan from any government agency or operated pursuant to a contract with a government agency.

H-80 RPTL  489 Any private individual or organization Substandard housing - alterations or improvements to eliminate fire or health hazards. For other requirements, see above RPTL  489 exemption, #2-5.
H-81 RPTL  489 Any private individual or organization Substandard housing - alterations or improvements to eliminate fire or health hazards. For other requirements, see above RPTL  489 exemption, #2-5.

Exemption #

Statute

Owner

Property Use Requirement

H-82 RPTL  489 Any private individual or organization Substandard housing - conversion of building or other structure to Class A multiple dwelling not used for single-room occupancy. For other requirements, see above RPTL  489 exemption, #2-5.
H-83 RPTL  489 Any private individual or organization Substandard housing - asbestos abatement to the extent required by federal, State, or local law. For other requirements, see above RPTL  489 exemption, #2-5.
H-84 PHFL  663 NYC Housing Development Corporation Property may be used for rehabilitation of substandard housing, but such use is not required by law.
H-85 Gen Muny L  696 Any private individual or organization Substandard housing - urban development action area project (new or rehabilitated one- to four-family dwelling). Property must include the construction of a new structure or the renovation, rehabilitation, or conversion of an existing structure where the cost of such renovation, rehabilitation, or construction is at least equal to 100% of the assessed value of the structure in the tax year immediately preceding the granting of the tax exemption.
H-86 RPTL  421-g Any private or public individual or organization 1. The property must not be used as a hotel.

2. The property must be a Class A multiple dwelling created from conversion of a non-residential building within the stated eligible area, and provided that the aggregate floor area (the sum of the gross areas of the several floors of a building) of commercial, community facility, and accessory use space within such multiple dwelling does not exceed 25% of the aggregate floor area of such multiple dwelling.

3. The non-residential building, or portion of, that is a subject of conversion to use as a multiple dwelling must have a certificate of occupancy for commercial, manufacturing or other non-residential use of not less than 90% of the aggregate floor area of such building, or portion of, that is subject of the conversion to use as a multiple dwelling.

4. If a local law exists providing for the stabilization of rents in multiple dwellings, the rents of the dwelling exempt under this program are subject to control under that local law, unless they are exempt from such control by reason of cooperative or condominium status, for the entire period during which the eligible multiple dwelling receives benefits under this program. This period may be extended if rent-control provisions other than those contained in this program become applicable.

H-87 RPTL
 489-bbbbb
Any private or public individual or organization 1. Benefits under this exemption are reserved exclusively for: (a) residential construction work, other than dwelling units in a hotel, or (b) a combination of residential construction work and commercial construction work described in approved plans which, after completion of the construction work, will qualify as mixed-use property. Projects that involve construction work exclusively for commercial purposes are not eligible for this exemption.

2. Following the completion of the construction work on a mixed-use property, more than 25% of the aggregate floor area of the building or structure (sum of the gross areas of the floors of the building or structure) must be used or held out for use as commercial (including hotel services), community facility or accessory use space.

3. No new buildings or structures are eligible for this exemption.

4. The building or structure cannot be used in whole or in part for those entertainment activities that the department of finance has determined not to be in the public interest.

5. Construction work on any condominium unit is ineligible unless such unit is in a building or structure which, if viewed as a whole and as if it were under single ownership, would qualify as a mixed-use property.

6. If a local law exists providing for the stabilization of rents in multiple dwellings, the rents of the dwelling exempt under this program are subject to control under that local law for the entire period during which the eligible multiple dwelling receives benefits under this program unless they are exempt from such control by reason of cooperative or condominium status. This period may be extended if rent-control provisions other than those contained in this program become applicable.

H-88 RPTL
 485-a
Any private or public individual or organization Benefits under this exemption are reserved exclusively for non-residential real property that is converted to a structure used for both residential and commercial purposes. The portion devoted to residential construction work may not include dwelling units in a hotel. The cost of conversion must exceed $10,000 or a greater amount specified in local law. Such costs may not include ordinary maintenance and repairs.
H-89 RPTL
 489
Any private individual or organization Except for (1) multiple dwellings where units have been newly created by substantial rehabilitation of vacant buildings or conversion of nonresidential buildings or (2) multiple dwellings containing a total of 10,000 or more units which were developed as a planned community and are owned as two separate condominiums, the assessed value of the property, including land, must not exceed $40,000 per dwelling unit at the time of the start of alterations or improvements.
H-90 RPTL
 421-j
Any private individual or organization Property to be constructed, reconstructed, altered or improved must consist of at least four residential units, and each unit must be rented or owned as a cooperative or condominium. The value of the construction project must exceed $15,000 per unit and must be of the type allowed exemption by the taxing jurisdiction; the project may not be one of ordinary maintenance and repairs.
H-91 RPTL §421-m Any private individual or organization

At least 20 percent of the multiple dwelling units must be affordable to individuals or families of low and moderate income, whose incomes at the time of initial occupancy do not exceed 90 of the area median income, adjusted for family size, and where the individual or family pays rent that does not exceed more than 30 percent of their adjusted gross income as reported on their federal income tax return (or would be reported if such return were required), less such personal exemptions and deductions and medical expenses (verified according to procedures established by the Division of Housing and Community Renewal).  Construction or substantial rehabilitation must be carried out with the assistance of grants, loans or subsidies from a federal, state, or local agency.  If the property is used partially as a multiple dwelling and also for commercial or other purposes, the property is eligible for this exemption only if: a) the square footage of the portion used as a multiple dwelling is at least 50 percent of the square footage of entire property; b) at least 20 percent of the units are affordable to individuals or families of low and moderate incomes (as defined above); c) the requirements of this exemption are otherwise satisfied.

 

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