Tenant Who Received No 421-a Lease Rider Notification Remains Rent Stabilized

Landlord sued to evict tenant and claimed that tenant wasn't subject to rent stabilization because the building was constructed or substantially rehabilitated after Jan. 1, 1974. In response, tenant claimed that he was rent stabilized because he moved into the building while it received RPTL Section 421-a tax benefits. The court ruled for tenant and dismissed the case. It was undisputed that landlord and tenant signed a lease commencing April 1, 2019, and ending on March 31, 2020. Tenant presented DOF tax records showing that the building was receiving 421-a tax benefits at the time he signed the 2019 lease. These public documents showed that the building was subject to the 421-a tax exemption for the 2019-2020 tax year. Tenant's lease didn't include any 421-a "rider" advising him that the apartment was subject to deregulation when the tax benefits ended. 

JVL Holding Corp. v. Ruiz: Index No. L&T 325693/2022, 2023 NY Slip Op 50354(U)(Civ. Ct. Bronx; 4/11/23; Ibrahim, J)