J-51 Exemption and Abatement

J-51 is a property tax exemption and abatement for renovating a residential apartment building. The benefit varies depending on the building's location and the type of improvements.

The NYC Department of Housing Preservation and Development (HPD) determines eligibility for this program. The Department of Finance administers the benefit. Once approved you must complete and submit the Department of Finance's J-51 Property Tax Exemption and Abatement Application. You must include the Certificate of Eligibility from HPD with your application.

Please refer to the HPD site to learn more about how to apply for this program: NYC Department of Housing Preservation and Development

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. The information is available in two file formats:

  • PDF, using Adobe Reader, for viewing only
  • XLS Microsoft Excel, for sorting and creating customized reports
J-51 Exempt / Abatement Properties as of FINAL Roll FY'22/23 (Neighborhood Name and Descriptive Data is as of Final 22/23) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'18/19 (Neighborhood Name and Descriptive Data is as of Final 18/19) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'17/18 (Neighborhood Name and Descriptive Data is as of Final 17/18) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'16/17 (Neighborhood Name and Descriptive Data is as of Final 16/17) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'15/16 (Neighborhood Name and Descriptive Data is as of Final 15/16) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'14/15 (Neighborhood Name and Descriptive Data is as of Final 14/15) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx Download Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download
J-51 Exempt / Abatement Properties as of FINAL Roll FY'13/14 (data as of May 25, 2013) Adobe
PDF
MS
Excel
Manhattan Download Download
Bronx

Download

Download
Brooklyn Download Download
Queens Download Download
Staten Island Download Download

Search for properties that have J-51 exemptions (borough, block, lot, and tax year required): View J-51 benefit history online

Download all NYC property data

The Department of Finance has made the data for all NYC properties available on the NYC Open Data portal for download. Visit the Open Data page for more information.

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