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J-51 Exemption and Abatement (Historical)

Published by data.cityofnewyork.us | City of New York | Catalog Last Checked: May 05, 2026 at 10:31 PM | Dataset Last Updated: August 16, 2024
This dataset provides J-51 benefit data earlier than tax year 2019 and is not updated. To view J-51 benefit data for newer tax years, visit the Property Exemption Detail dataset and the Property Abatement Detail dataset. J-51 is a property tax exemption and abatement for renovating a residential apartment building. The benefit varies depending on the building's location and the type of improvements. The NYC Department of Housing Preservation and Development (HPD) determines eligibility for this program. The NYC Department of Finance (DOF) administers the benefit.

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