Building types

Condo in a converted building

A condominium created by converting an existing rental building, where non-purchasing tenants, the reserve fund and building-wide conditions carry into the declaration.

What carries over when a rental building is converted to a condo?

Quick Answer

Three things carry over. Non-purchasing tenants keep occupancy rights under the conversion plan, so some units are not vacant. The building’s physical condition and any open violations come with it. And the reserve fund the sponsor funded at conversion is what the board has to work with on day one.

What is the property interest, legally?

  • The conversion plan filed with the Attorney General governs, and it is either an eviction or a non-eviction plan
  • Under a non-eviction plan, tenants who did not buy keep their occupancy rights and their regulatory status
  • The declaration and bylaws are new, but the building and its records are not
  • Open DOB and HPD violations against the building survive the conversion
  • The sponsor funds a reserve at conversion, and the adequacy of that reserve is a live question

How is a purchase of this type financed?

  • The loan is a recorded mortgage, so mortgage recording tax applies
  • Lenders look at the percentage of units sold and the percentage still tenant-occupied
  • A high non-purchasing-tenant share can make a building non-warrantable for some programs
  • Reserve adequacy and deferred maintenance affect the lender’s view of the building

Which taxes and building fees apply?

  • Mortgage recording tax applies to the recorded mortgage
  • NYS transfer tax and NYC RPTT apply, and sponsor sales often shift them to the purchaser
  • The mansion tax applies at the statutory threshold
  • Assessments to fund deferred work are a cost to plan for, not a tax

What does the approval path look like?

  • Read the conversion plan and every amendment, including the tenant schedule
  • Confirm whether the unit is vacant or subject to a non-purchasing tenancy
  • Review the reserve fund, the engineer’s report and the building’s violation history
  • Order the title search, the municipal searches and the questionnaire
  • Closing held, deed recorded in ACRIS

What is a non-purchasing tenant?

A tenant who was in occupancy at conversion and chose not to buy. Under a non-eviction plan they keep the right to remain, and rent-regulated tenants keep their regulatory protection. A unit sold subject to such a tenancy is an investment, not a home a purchaser can move into.

Do old building violations survive a conversion?

Yes. Violations attach to the property and the building, not to the ownership structure, so DOB and HPD items open before the conversion remain open after it. They surface in the municipal search and they become the new board’s problem, funded by common charges or an assessment.

How much reserve fund is enough?

There is no single right number, but the engineer’s report in the conversion plan is where the answer starts: it lists the building systems and their remaining life. A reserve that does not cover the near-term items in that report points to an assessment rather than a surprise.

What else should you read before closing?

In the glossary

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Legal Disclaimer: This page is general information about New York practice. It is not legal advice, it does not account for the terms of any particular contract, building or transaction, and reading it does not create an attorney-client relationship. This is attorney advertising. Prior results do not guarantee similar outcomes.