J-51 Exemption and Abatement (Historical)

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 <a target="_blank" href="https://data.cityofnewyork.us/City-Government/Property-Exemption-Detail/muvi-b6kx/about_data">Property Exemption Detail</a> dataset and the <a href="https://data.cityofnewyork.us/City-Government/DOF-Property-Abatement-Detail/rgyu-ii48/about_data" target="_blank">Property Abatement Detail</a> 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.

本数据集提供2019年税年前J-51福利数据，且未进行更新。如需查看更近税年的J-51福利数据，请访问<a target="_blank" href="https://data.cityofnewyork.us/City-Government/Property-Exemption-Detail/muvi-b6kx/about_data">房产免税详情</a>数据集和<a href="https://data.cityofnewyork.us/City-Government/DOF-Property-Abatement-Detail/rgyu-ii48/about_data" target="_blank">房产减免详情</a>数据集。J-51福利系针对住宅公寓楼翻修的房产税减免措施，其福利额度取决于建筑的地理位置及改进类型。纽约市住房保护和开发部（HPD）负责该项目的资格审核，而纽约市财务部（DOF）则负责该福利的实施管理。