Housing Incentives Compliance & Enforcement (C&E)

Compliance & Enforcement

The Compliance & Enforcement (C&E) unit operates under the Division of Housing Incentives within the Office of Development. The Division’s Compliance & Enforcement (C&E) unit was created in 2017 as a result of a Mayoral mandate to ensure that residential property owners receiving 421-a property tax benefits follow the laws, regulations, and agreements governing the tax benefit To date, C&E’s work has resulted in over 3,000 buildings coming into compliance with the requirements of the 421-a program.

C&E also conducts investigations of non-compliance for programs such as J-51 tax exemption, Article XI, and Inclusionary Housing regulatory agreements.

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Forms

Under 421-a (1-15) requirements, applicants must obtain the Preliminary Certificate of Eligibility (PCE) in order to receive tax benefits during the construction phase. In addition, the applicant must also receive the Final Certificate of Eligibility (FCE) in order to continue receiving tax benefits. To date, there are a number of owners who have failed to obtain their FCE by the Department of Finance (DOF) suspension notice deadline; these are referred as DOF suspension properties.

Alternate "Small Building" Process:
Rental properties with three-five units are eligible to opt into this process.

Rent Registration Compliance Notice FAQ

Throughout 2019, Compliance & Enforcement (C&E) mailed several notices to owners to file their rent registrations with the Division of Housing & Community Renewal (DHCR). This Frequently Asked Questions (FAQ) guide is designed assist property owners cure their violation. Failure to meet the deadline will result in the suspension of the property’s tax benefit which will lead to a higher property tax bill; in addition, the project will be subject to revocation which may involve retroactive payments from the owners.

Why did I receive the rent registration compliance notice?
Under the 421-a (1-15) requirements, it is the owner’s responsibility to file the rent registration with DHCR for EACH year.

What is the difference between property registrations?
Properties with 421-a are required to register every year. There are two registrations - Multiple Dwelling Registrations MDR and Rent Registrations:

  • Multiple Dwelling Registrations are filed through HPD at nyc.gov/propertyregistration.
  • Rent Registrations are filed through the New York State Division of Housing & Community Renewal (DHCR), and consist of an initial one-time paper form registration and annual registrations filed annually. To file Rent Registrations visit DHCR's Rent Registration webpage

Where do I locate by building ID number with DHCR?
Visit the rent Regulated Building SearchIf the building ID does not reflect in the results, it is possible that the building was not assigned a building ID yet.

How do I contact DHCR?
Email: PSU@nyshcr.org
Phone: 718-739-6400

You have an option to make an appointment to meet with a DHCR representative at your local DHCR site (see locations in the DHCR Quick Guide)

Compliance & Enforcement’s Customer Service

For all inquiries pertaining to notices and matters regarding DOF suspension, compliance and revocation, please contact Compliance & Enforcement’s customer service by completing the Customer Service Contact Form.

Interpreter services are availalbe.

Visit C&E

To make an appointment, please use the Customer Service Contact Form.

All Compliance & Enforcement visitors are seen by Carmen Sanoguel, C&E Customer Service Aide. All appointment requests are subject to approval, appointments must be made at least 24 hours before the requested date and time to ensure the slot is available.

Appointments are strongly encouraged; however, walk-ins are accepted. Appointment slots outside the client services hours can be accommodated upon request. Those who have made an appointment will be seen first.

Client Service Hours
Walk-ins and appointments are available on Monday-Friday, 10:00am–4:00pm.

Address
100 Gold Street, 5th Floor Section G
New York, NY 10038

Upon arrival, please tell the lobby staff that you are visiting Carmen Sanoguel, the Compliance & Enforcement Customer Service Aide on the 5th floor; she can be reached at 212-863-7676 or 212-863-7921.

All visitors must go through metal detectors and present a government-issued photo ID; please allot for time to be screened.