Disability Rent Increase Exemption (DRIE)Information for Building Owners and Landlords
Adjustment of Legal Rent Based on Casado v. Markus This form is for landlords and/or their managing agents wishing to adjust a Tax Abatement Credit (TAC) because of a change in a tenant’s legal rent pursuant to Casado v. Markus, in which the Court of Appeals upheld the original NYC Rent Guidelines Board orders regarding leases of rent-stabilized apartments for years ended September 30, 2009, and September 30, 2010 (RGB 40/41). Use this form to request adjustments to the TAC for those DRIE tenants residing in your property who received revised leases increasing the legal rents to conform with the original NYC Rent Guidelines Board Order(s). You must attach each tenant’s newly adjusted lease, signed by both you AND the tenant and clearly indicating the lease term. If you own multiple properties, you need to submit a separate application for each property.  Download Form
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Notification of a Tenant's DRIE Eligibility
All building owners or their managing agents will receive written notification of the DRIE approval of a tenant in their building. When a tenant is approved for the DRIE benefit, the benefit goes into effect on the first day of the month immediately following the month in which Finance received the tenant's DRIE application. The notification letter that a tenant has been approved for DRIE will show the tenant's frozen rent, the effective date of the rent freeze, the credit received for that tenant, and the total credit for the benefit period.
Building owners or their managing agents can see their total DRIE credits on a DRIE Statement of Account, mailed semi-annually or quarterly.
Building Owner's Abatement Credit
A building owner with DRIE tenants generally receives a dollar-for-dollar abatement credit equal to the difference between the legal rent and the rent that the DRIE tenant will be paying due to the rent freeze.
The tax abatement is credited to the building on a semi-annual or quarterly basis. For example, if your annual credit for a DRIE tenant is $200, you will see a semiannual credit of $100 or a quarterly credit of $50 on each of the Statements of Account for that building.
Refunds for Excess DRIE Credits
If there is a credit remaining after a building's DRIE credits are applied toward the building's property tax, or if the owner receives the DRIE credits after paying (or having the bank or mortgage company pay) the building's property tax, the owner may request that the excess DRIE credit be refunded by completing a Property Refund Request.
The Appeal Process
A landlord who believes that a tenant does not qualify for the DRIE benefit may appeal that tenant's DRIE approval. The appeal must be based on the grounds that the DRIE applicant:
- Does NOT live in an apartment eligible under the law.
- Is not named on the lease or rent order and is not the tenant of record or the disabled spouse of either.
Landlords must complete and submit the DRIE Appeal Form within 60 days of receiving Finance notification of tenant's eligibility and submit it with all required documentation to support the appeal. (Documentation is explained in Instructions to the Appeal Form).
When a landlord files an appeal, he/she must also notify the tenant, in writing, that the appeal has been filed and the reason for the appeal.
Forms, Publications and FAQs
Forms & Publications
Additional Information
DRIE General Information
DRIE Information for Tenants
Forms and Publications
Learn about these and other programs available through
Access NYC
For information on the status of an appeal:
Contact the Legal Affairs Division - DRIE Appeals Board
Write to us:
New York City Department of Finance
Legal Affairs Division - DRIE Appeals Board
345 Adams Street, 3rd Floor
Brooklyn, New York 11201
