NYC Tax Abatement Denial: How to Appeal and Get Your Co-op or Condo Abatement Back

Every year, many NYC buildings and unit owners discover they have suddenly stopped receiving the co-op or condominium property tax abatement they were previously entitled to. This step-by-step guide explains why the NYC Department of Finance (DOF) denies the abatement and how to appeal the decision or the error, and restore your benefit.

Step 1: Collect Proof of Submission From Your Managing Agent or Board

Start by gathering all the data you need to understand why the abatement was revoked. First, get proof from your board or managing agent that the application was submitted on time. This is either a PDF you can download from the Department of Finance portal or a proof of mailing.

Second, if your apartment status changed this year - for example, you bought the unit or converted it to your primary residence - that change must be indicated on the application.

Step 2: Confirm You and Your Building Are Still Eligible (Prevailing Wage Requirement)

Many buildings are denied the abatement because the Department of Finance never received the prevailing wage affidavit. As assessed values rise across the city, more buildings are now required to pay the prevailing wage when they were not required to in previous years.

Check whether your building is required to file using these thresholds. Your development must file if:

• The property has 30 or more residential units and the average assessed value per unit is over $60,000, or
• The property has fewer than 30 residential units and the average assessed value per unit is over $100,000.

To calculate the average assessed value per unit, multiply the total assessed value by the residential percentage of the property (based on shares or common interest), then divide by the number of residential units.

If you were required to file and haven't done so, check whether you are actually compliant with the prevailing wage requirement. Confirm whether your building employs an on-site team for 8 or more hours. If it does, confirm whether you are paying the prevailing wage. If your building has an on-site team member for more than 8 hours per week but isn't paying the prevailing wage, your building isn't eligible for the abatement.

If the building does pay the prevailing wage - or isn't required to - we recommend resending the application with the original prevailing wage affidavit (or a new one, if you haven't signed one yet), notarized. Step 5 explains how to contact the Department of Finance effectively.

Step 3: Make Sure Your Individual Unit Is Eligible

If other units in your building received the abatement but yours didn't (even though you filed), review the Department of Finance eligibility requirements. For example, if your unit is owned by an LLC, or if you purchased your unit later than January 5 of the year before the tax year, you won't be eligible for the following year's abatement.

Step 4: Understand Your Dispute Reason Code

The Department of Finance has published a protocol for disputing your unit's denial. Each denial reason has its own code, listed in a city-issued report (per building) that describes which units are eligible for the benefit, which are not, and why.

This report is called the Tax Abatement Benefit Breakdown Report and is usually sent twice a year — around December and March. The Department of Finance also occasionally reaches out to the managing agent to request additional information about the application.

If you don't know your exemption code, we recommend that both you and your managing agent complete the denial dispute form. As of 2025/2026, this is the official form from the Department of Finance. Always attach all supporting documents - proof of filing, proof of primary residency, and the prevailing wage affidavit - to the form.

Step 5: Contact the NYC Department of Finance

Once you've collected all the necessary information, it's time to reach out to the DOF. Call 311 and ask for the co-op/condo abatement department. If you don't have access to the benefit report, they may help you obtain your denial dispute reason.

To file a formal dispute, use the DOF Customer Self-Service system. Sign up with your email, phone number, and name. Then start a case under the category "Cooperative and Condominium Property Tax Abatement – Unit Owner" and case type "Dispute abatement denial." Upload all relevant documentation.

Then you'll need to wait to hear back. In our experience, this can take a long time. If you don't receive a response within a few weeks, you can schedule a meeting with the DOF to check on the progress of your case.