HPD Revoked J-51 Tax Benefits

HPD revoked landlord's J-51 benefits in June 1985. In April 1989, after further review, HPD adhered to its prior ruling. Landlord then got a bill mistakenly indicating that J-51 benefits had been granted for 1990/1991. This error was corrected in tax statements to landlord dated Nov. 18, 1991, and March 18, 1992. Landlord sued HPD in June 1992 to challenge the revocation of the benefits. HPD claimed that landlord's case wasn't started on time. The court ruled against HPD, and HPD appealed. The appeals court reversed, ruling for HPD. An Article 78 proceeding to challenge HPD's ruling must start within four months after HPD's determination becomes final and binding. HPD's determination was binding when landlord got actual notice of the determination. Landlord got notice of the J-51 revocation when it got the tax statement dated Nov. 18, 1991. So, landlord's June 1992 proceeding wasn't started on time.

Habracha Associates v. Michetti: NYLJ, p. 33,col. 6 (2/27/95) (App. Div. 2 Dept.; Sullivan, JP,Rosenblatt, Copertino, Hart, JJ)