J-51 Exemption and Abatement

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J-51 Exemption and Abatement

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.

Eligibility

The NYC Department of Housing Preservation and Development (HPD) determines eligibility for this program. The Department of Finance administers the benefit. Once approved you must complete and submit the Department of Finance's J-51 Property Tax Exemption and Abatement Application. You must include the Certificate of Eligibility from HPD with your application.

Application process

Please refer to the HPD site to learn more about how to apply for this program: NYC Department of Housing Preservation and Development

J-51 benefit lookup

You can search for apartment buildings with J-51 benefits in all five boroughs, by tax year. Rental buildings receiving the benefits are listed first. The information is available in two file formats:

PDF, using Adobe Reader, for viewing only

XLS Microsoft Excel, for sorting and creating customized reports

J-51 Exempt / Abatement Properties as of FINAL Roll FY'22/23 (Neighborhood Name and Descriptive Data is as of Final 22/23)
Adobe
PDF
MS
Excel

Manhattan
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Bronx
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Brooklyn
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Queens
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Staten Island
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J-51 properties archive

J-51 Exempt / Abatement Properties as of FINAL Roll FY'18/19 (Neighborhood Name and Descriptive Data is as of Final 18/19)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx
Download

Brooklyn
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Queens
Download

Staten Island
Download

J-51 Exempt / Abatement Properties as of FINAL Roll FY'17/18 (Neighborhood Name and Descriptive Data is as of Final 17/18)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

J-51 Exempt / Abatement Properties as of FINAL Roll FY'16/17 (Neighborhood Name and Descriptive Data is as of Final 16/17)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

J-51 Exempt / Abatement Properties as of FINAL Roll FY'15/16 (Neighborhood Name and Descriptive Data is as of Final 15/16)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

J-51 Exempt / Abatement Properties as of FINAL Roll FY'14/15 (Neighborhood Name and Descriptive Data is as of Final 14/15)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

J-51 Exempt / Abatement Properties as of FINAL Roll FY'13/14 (data as of May 25, 2013)
Adobe
PDF
MS
Excel

Manhattan
Download

Bronx

Download

Download

Brooklyn
Download

Queens
Download

Staten Island
Download

Search for properties that have J-51 exemptions (borough, block, lot, and tax year required): View J-51 benefit history online

Forms

J-51 Tax Exemption and Abatement for Residential Rehabilitation or Conversion to Multiple Dwellings Application

Download all NYC property data

The Department of Finance has made the data for all NYC properties available on the NYC Open Data portal for download. Visit the Open Data page for more information.

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