Property Management

In New York, a 'commercial rent tax' (CRT) is imposed in which area?

AThroughout New York State on all commercial leases
BOnly in Manhattan south of 96th Street on certain commercial tenants paying above a specified threshold rent✓ Correct
CIn New York City's five boroughs on all retail leases
DIn all cities with populations above 50,000

Explanation

New York City's Commercial Rent Tax (CRT) applies to tenants renting commercial space in Manhattan south of 96th Street who pay annual base rent above $250,000 (most tenants below this threshold are exempt). The CRT is in addition to regular rent obligations and must be considered in commercial lease negotiations in covered areas.

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