Landlord Must Repay SCRIE Tax Abatements

January 1, 2000

LVT Number: 13788

Landlord claimed a tax abatement from the City of New York based on tenant's Senior Citizen Rent Increase Exemption (SCRIE). The city later realized that landlord had claimed the tax benefits for periods when tenant wasn't entitled to SCRIE benefits. The city's Department for the Aging then ordered landlord to refund the amount collected. Landlord appealed and lost. The city's ruling wasn't arbitrary or unreasonable. The city properly found that the now-deceased tenant hadn't been approved for SCRIE benefits since 1985.

Landlord claimed a tax abatement from the City of New York based on tenant's Senior Citizen Rent Increase Exemption (SCRIE). The city later realized that landlord had claimed the tax benefits for periods when tenant wasn't entitled to SCRIE benefits. The city's Department for the Aging then ordered landlord to refund the amount collected. Landlord appealed and lost. The city's ruling wasn't arbitrary or unreasonable. The city properly found that the now-deceased tenant hadn't been approved for SCRIE benefits since 1985. There was no record of any renewal or recertification of tenant since that time.

Jadam Equities Ltd. v. Stupp: NYLJ, p. 26, col. 4 (12/8/99) (Sup. Ct. NY; Stallman, J)

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