New Hearing Required on J-51 Benefits

March 1, 1995

LVT Number: 9560

Landlord applied to HPD for J-51 tax benefits. HPD rejected the application because landlord didn't get a DOB certificate (form TA-3) stating that the building was free from violations before it submitted the application. Landlord appealed, and the court upheld the HPD ruling. Landlord appealed again, and this time the court ruled for landlord and sent the case back for a hearing. Getting a TA-3 form isn't a prerequisite for filing an application for J-51 tax benefits, although landlord must file the TA-3 form before the tax benefits become effective.

Landlord applied to HPD for J-51 tax benefits. HPD rejected the application because landlord didn't get a DOB certificate (form TA-3) stating that the building was free from violations before it submitted the application. Landlord appealed, and the court upheld the HPD ruling. Landlord appealed again, and this time the court ruled for landlord and sent the case back for a hearing. Getting a TA-3 form isn't a prerequisite for filing an application for J-51 tax benefits, although landlord must file the TA-3 form before the tax benefits become effective. Landlord had four years to complete all the documentation required for HPD's ruling on the J-51 application.

Melohn v. HPD: NYLJ, p. 26, col. 3 (2/9/95) (App. Div. 1 Dept.; Ellerin, JP, Ross, Rubin, Nardelli, JJ)

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