Property Management

In New York City, the 'J-51 tax exemption and abatement' program provides property tax benefits to owners of:

ANew luxury condominium buildings
BResidential properties that have been substantially rehabilitated or converted from non-residential use to residential✓ Correct
CCommercial properties in Business Improvement Districts
DProperties that have received landmark designation

Explanation

The J-51 program in NYC provides property tax exemptions and abatements to owners of residential buildings that have been substantially rehabilitated or converted from non-residential to residential use. In exchange for J-51 benefits, the buildings are subject to rent stabilization for the duration of the benefit period.

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