A brick commercial building on a quiet New York City street on a gray late-winter morning, with bare trees and old snow at the curb.
Annual Compliance, Exemptions & Abatements

A Missed Certificate of Continuing Use: Suspension, the March 1 Window and the Way Back
An older brick office building beside a newer glass-and-steel building on a New York City side street in late afternoon light.
Annual Compliance, Exemptions & Abatements

ICIP Every Year, ICAP Every Two Years: Reading the Renewal Cycle Off Your Own Bill
A prewar commercial building at dawn with a shop, offices, a light industrial floor and apartments on different floors.
Annual Compliance, Exemptions & Abatements

Getting Ready for the Certificate of Continuing Use Season: The Records DOF Asks For
A newly completed residential building between a vacant lot and an older brick walk-up on a quiet New York City street in early morning light.
Assessment Process, Exemptions & Abatements

Tax Opinion Letters and 25-Year Tax Projections: What Do the Condo Book and the Lender Need?
A renovated brick industrial loft building on a quiet New York City street in early autumn light, with restored factory windows and a closed loading door.
Annual Compliance, Exemptions & Abatements

The Certificate of Continuing Use Season Opens This Fall: File by January 5, 2027
A prewar Financial District office building being converted to apartments, with a sidewalk shed and construction hoist at its base and new residential windows in its lower floors.
Exemptions & Abatements

Office to Residential Conversion in NYC: The City of Yes Rules and the 467-m Tax Exemption
A brick industrial loft building in Long Island City under renovation, with scaffolding, new steel windows and a crane, the Manhattan skyline in the distance.
Exemptions & Abatements

What Is ICAP? The NYC Industrial and Commercial Abatement Program, Who Qualifies, and What It Is Worth
A prewar Washington Heights apartment building mid-renovation, new windows going in behind scaffolding. Government Resource
Exemptions & Abatements

What Is J-51? The NYC Abatement for Renovated Buildings, Its Expiry, and the Program That Replaced It
A new residential tower in Long Island City beside older low-rise buildings, Manhattan behind. Government Resource
Exemptions & Abatements

What Is 421-a? The NYC Tax Exemption, What Happened to It, and What Owners Still File
A large residential construction site in Queens, its frame rising under a tower crane. Government Resource
Exemptions & Abatements

What Is 485-x? The Program That Replaced 421-a, and What It Asks of a New Building
A converted Lower Manhattan building with new windows and fresh ground-floor awnings at early evening. Article
Exemptions & Abatements

NYC Tax Abatements Explained: What Is an Abatement, and Which Programs Still Exist in 2026?
Blog Post
Exemptions & Abatements

Which Properties Are Eligible to Receive ICAP Tax Benefits?
coop-condo-abatement-thumbnail Blog Post
Exemptions & Abatements

Coop/Condo Abatement
assessment-basics-part-ii-thumbnail Blog Post
Assessment Process, Exemptions & Abatements

Assessment Basics – Part II
421A-tax-exemption-changes-for-2016-thumbnail Blog Post
Newsworthy, Exemptions & Abatements

421A Tax Exemption Changes for 2016