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NYC Rules of the City of New York

§ 22-01 — Who May Claim Abatement.

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What is NYC RCNY § 22-01?

Quick Answer

(a) An owner of real property may claim an abatement of the taxes thereon based on rent exemptions, pursuant to § 467-b of the Real Property Tax Law and subdivision (m) of § 26-405 of the Administrative Code of The City of New York, as amended, whether or not a maximum base rent order has been issued for such property.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 22-01 Who May Claim Abatement.

RCNY § 22-01

(a)An owner of real property may claim an abatement of the taxes thereon based on rent exemptions, pursuant to § 467-b of the Real Property Tax Law and subdivision (m) of § 26-405 of the Administrative Code of The City of New York, as amended, whether or not a maximum base rent order has been issued for such property.

(b)A claim for abatement of taxes pursuant to these Regulations shall inure to and devolve upon the real property affected.

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