Apartment Remains Covered After Tax Benefits Expire

Tenant complained of a rent overcharge. The DRA ruled for tenant, and landlord appealed. Tenant had moved into the apartment in 1988. Landlord claimed that tenant's apartment was exempt from rent stabilization. Landlord had received tax benefits under Real Property Tax Law Section 421-a. The benefits expired on June 30, 1984, and the prior rent-stabilized tenant had moved out. Since tenant moved in after the tax benefits expired, the apartment was no longer subject to rent stabilization. The DRA ruled against landlord. The building wasn't rent-stabilized solely as a result of the its 421-a benefits. Construction of the building was completed on Sept. 21, 1973. So, because the building was constructed prior to Jan. 1, 1974, and because it contained more than six apartments, it was still rent-stabilized.

Ciampa Organization: DHCR Adm. Rev. Dckt. No. JH110159RO (12/7/95) [3-page document]