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Guidance for Appealing Cooperative and Condominium Property Tax Abatement (CCA) Denials and Revocations

The Department of Finance may deny a Cooperative and Condominium Property Tax Abatement application or revoke the abatement after it has been granted.

Disputing a Denial or Revocation

Unit Owners

Unit owners can dispute the denial of their application or the revocation of their abatement only if the denial or revocation was based on primary residency eligibility issues. Owners must file a dispute no later than 30 days from the date on the denial or revocation notice that they receive in the mail.

Managing Agents and Boards of Directors

Effective December 1, 2025, a managing agent or board may dispute the denial of an application by filing a dispute form with the Department of Finance. The dispute can be on behalf of one or more units in a building. When filing a dispute, please be aware of the following:

  • The dispute must be for benefits that would be granted in tax year 2025-26 or later.
  • The dispute can be filed at any point during the tax year for which the applicant sought benefits, or in the tax year immediately following.
  • The dispute form must include the “reason code(s)” referenced in the applicable Unit Status or Breakdown report. A reason code explains the basis for the Department of Finance’s decision to deny the application.
  • Except as described in the table below, a managing agent or board cannot dispute denials based on primary residency eligibility issues.

The timing of the dispute is important. For example, if a managing agent submits a dispute during the 2026-27 tax year, they can challenge the denial of an application for benefits impacting the 2025-26 or 2026-27 tax years. However, disputes submitted more than one year after the end of the tax year in question will be deemed late and will not be reviewed.

Who Can File a Dispute?

Use this table to determine who is eligible to dispute a denial or revocation of benefits, as applicable.

Reason Code Reason Who Can Dispute
1 The unit is a sponsor owned unit and not eligible for the abatement. Managing agent or board.
2 The unit is not identified as a residential unit. Managing agent or board.
4 The unit is within a property held in a cooperative form of ownership but no shares are associated with the unit. Managing agent or board.
5 No Social Security number or other taxpayer identification number information was provided to DOF in relation to the owner of, or shareholder associated with, this unit. Unit owner. (Note: A managing agent or board may appeal if the appeal period for the unit owner has expired.)
6 The Social Security number or taxpayer identification number associated with this unit is invalid. Unit owner. (Note: A managing agent or board may appeal if the appeal period for the unit owner has expired.
9 The owner of, or shareholder associated with, this unit owns or holds shares associated with more than three residential units in the property. Managing agent or board.
10 The unit is receiving a Clergy Exemption and is not eligible for the abatement. Managing agent or board.
11 The unit is receiving the Crime Victim or Good Samaritan Exemption and is not eligible for the abatement. Managing agent or board.
A The unit is receiving 421-a benefits that are not compatible with the abatement. Managing agent or board.
M The applicant did not report this unit as the primary residence of an owner of the unit or a shareholder associated with it. Unit owner.
R The applicant reported this unit as the primary residence of an owner of the unit or a shareholder associated with it, but did not provide proof. Unit owner.
N DOF determined that this unit is not the primary residence of an owner of the unit or a shareholder associated with it. Unit owner.
P The owner or shareholder of the unit did not respond to DOF’s request for documentation demonstrating that the unit is such owner’s or shareholder’s primary residence. Unit owner.
U Primary residency status was not provided for an owner of the unit or a shareholder associated with it. Unit owner.
B Information is missing about this unit in the cooperative. Managing agent or board.
T The unit belongs to a property tax class that is not eligible for the abatement. Managing agent or board.