J-51

Eligibility
The J-51 Program encourages the renovation of residential apartment buildings by giving partial property tax exemptions and abatement benefits.  It is offered through the NYC Department. Of Housing  Preservation and Development (HPD) and the Department of Finance (Finance).  Benefits vary, depending on the location of the property and the different types of improvements.

HPD determines eligibility and approves a Certificate of Eligibility (COE).  Please refer to the HPD site to learn more on how to apply for this program.

NYC Department of Housing Preservation and Development

Once approved by HPD, complete and submit Finance’s Property Tax Abatement Application along with the COE.  Once approved, Finance will administer the benefits.

Under the law, building owners who receive J-51 benefits may not deny housing because a resident or prospective resident participates, or is eligible for, housing assistance programs, such as:

• Federal Section 8 Vouchers
• Senior Citizen Rent Increase Exemption (SCRIE)
• Disability Rent Increase Exemption (DRIE)
  

J-51 Benefit Look up 
You can search for apartment buildings with J-51 benefits in all five boroughs, by tax year.  Rental buildings receiving the benefits are listed first.  Finance has provided the data in two file formats:

• PDF, using  Adobe Reader, for viewing only.
• XLS Microsoft Excel for sorting and creating customized reports.

J-51 Abatement and/or Exemption Data (data as of January 18, 2012)		Adobe PDF		MS Excel
Manhattan		394K		2.16M
Bronx		476K		2.61M
Brooklyn		365K		1.97M
Queens		207K		1.41M
Staten Island		24K		715K

Forms, Publications
Forms & Publications

Related Information
Exemptions and Abatements for Residential Property

Additional Information
Search for properties that have J-51 exemptions (Borough, block, lot, and tax year required)
 View J-51 Benefit History Online

Contact Information
For questions about J-51 benefits and application status
Email J-51 Benefits