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MATTER OF TRIBECA EQUITY PARTNERS, L.P. v. NEW YORK STATE DIV. OF HOUS. & COMMUNITY RENEWAL

2251, 100191/15.

144 A.D.3d 554 (2016)

2016 NY Slip Op 07849

42 N.Y.S.3d 102

In the Matter of TRIBECA EQUITY PARTNERS, L.P., Appellant, v. NEW YORK STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL et al., Respondents.

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

Decided November 22, 2016.

RPTL 421-a (2) (f) (i) expressly provides that units subject to rent regulation pursuant to its provisions may be decontrolled pursuant to the Rent Regulation Reform Act of 1993, which provides for high income rent deregulation (see Administrative Code of City of NY §§ 26-403.1 [rent control], 26-504.3 [rent stabilization]). RPTL 421-a (2) (f) (ii), on the other hand, makes no provision for high income deregulation for units enjoying tax benefits thereunder...

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