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MATTER OF BLEECKER STREET MANAGEMENT CO. v. NEW YORK STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL

284 A.D.2d 174 (2001)

727 N.Y.S.2d 76

In the Matter of BLEECKER STREET MANAGEMENT CO., Appellant, v. NEW YORK STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL, Respondent.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided June 12, 2001.

At issue is whether Real Property Tax Law § 489 (7) (b) (2), as amended by chapter 289 (§ 2) of the Laws of 1985, applies to rent controlled units. Pursuant to RPTL 489 (1) (a), authorizing local governments to adopt local laws implementing a real estate tax exemption/abatement program, the City of New York enacted Administrative Code of the City of New York § J51-2.5 (now § 11-243). The statutory scheme originally provided that multiple dwellings receiving...

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