§ 5-06 Tax Exemption/Tax Abatement Commencement: Duration and Amount.

   (a)   Tax Exemption.

      (1)   Except as provided in § 489(9) of the Real Property Tax Law, for a period of fourteen years, or thirty-four years if the eligible project was a moderate rehabilitation or a project eligible under 28 RCNY § 5-03(a)(9), any increase in assessed valuation of properties which receive a Certificate of Eligibility and Reasonable Cost shall be exempt from taxation on any increase in assessed valuation resulting from the certified reasonable cost of the alteration, improvement or conversion performed pursuant to the Act. If the conversion, alteration or improvement results in an increase in the gross cubic content of the building, the portion of the building which represents the additional cubic content shall not be exempt from any increase in assessed valuation. In the case of fourteen year exemptions, any increase in assessed value which results from an alteration, improvement or conversion shall be fully exempt for ten years and such exemption shall be reduced by twenty per cent (20%) in each succeeding year. In the case of thirty-four year exemptions, any increase in assessed value which results from an alteration, improvement or conversion shall be fully exempt for thirty years and such exemption shall be reduced by twenty per cent (20%) in each succeeding year.

      (2)   The land improved by a building with a Certificate of Eligibility and Reasonable Cost shall not be exempt from an increase in assessed valuation. An increase in assessed valuation resulting from an alteration, improvement or conversion other than one made pursuant to the Act shall not be exempt.

      (3)   Tax exemption shall commence on the first day of July following the commencement of tax abatement with the following exceptions:

         (i)   If tax abatement commences on July first, tax exemption shall start at the same time;

         (ii)   Tax exemption may commence on the first day of any tax quarter designated by the Office following the commencement of construction if the property is:

            (A)   Aided by a loan made pursuant to Article 8, 8-a or 15 of the Private Housing Finance Law; or

            (B)   Aided by a loan made pursuant to § 312 of the United States Housing Act of 1964 (42 U.S.C. § 1452b); or

            (C)   Started after July 1, 1983 by a housing development fund company organized under Article 11 of the Private Housing Finance Law and carried out either

               (a)   with substantial governmental assistance or

               (b)   in a property transferred from the City where alterations and improvements are completed within seven years of the date of such transfer; or

            (D)   Started after July 1, 1988 by or on behalf of a company not qualified under any of the above provisions, which is a not-for-profit corporation qualified pursuant to § 501(c)(3) of the Internal Revenue Code and which has entered into a regulatory agreement with the HPD requiring operation of the property as housing for low and moderate income persons and families; or

            (E)   Started after July 1, 1992, and aided by a loan or grant under Article 11, 12 or 22 of the Private Housing Finance Law, § 696-a (Article 16) or § 99(h) of the General Municipal Law, or the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. §§ 12701 et seq.).

         (iii)   A Temporary Certificate of Eligibility may be issued in the discretion of the Office for projects eligible for tax benefits pursuant to 28 RCNY § 5-06(a)(3)(ii) above.

   (b)   Tax exemption limitation.

      (1)   Except for special circumstances enumerated in paragraph (4) of this subdivision (b), property in the Borough of Manhattan south of or adjacent to the south side of one hundred tenth street with an average assessed valuation per dwelling unit of thirty-eight thousand dollars ($38,000) or more after completion of construction, calculated by dividing the amount of the total assessed valuation of the residential portion of the property as determined under the Real Property Tax Law by the number of dwelling units in the building after completion of construction of the conversion, alteration or improvement, shall not be eligible for a tax exemption. The amount of assessed valuation that will be exempt from taxation shall be calculated pursuant to the following table:

 

Average Assessment per Dwelling Unit After Completion of Construction	Percent of Increased Assessment Exempt
$18,000 or less	100%
$18,001 – $22,000	75%
$22,001 – $26,000	50%
$26,001 – $30,000	25%
$30,001 – $37,999	0%
$38,000 or more	No exemption granted

 

      (2)   In calculating the amount of assessed valuation that will be exempt from taxation pursuant to the formula in paragraph (1) above, the full amount of total assessed valuation that does not represent increased assessed valuation shall be applied in such formula prior to the inclusion of any amount of increased assessed valuation.

      (3)   Where the real property is occupied in part for residential purposes and in part for non-residential purposes, unless the non-residential portion is on a separately-assessed tax lot, the assessed valuation of the property shall be allocated by the Office between the residential and non-residential portions based on pro rata square footage. In computing the total assessed valuation per dwelling unit under paragraph (1) above, only the amount of valuation so allocated to the residential portion shall be considered.

      (4)   Exception to Assessed Valuation Limitation to Allow Additional Affordable Housing Units.

         (i)   Notwithstanding the provisions in paragraph (1), the Office may reduce or remove the limitations on the exemption from taxation provided in such paragraph with respect to a particular property undergoing alteration or improvement, upon application of the property owner and a determination by the Commissioner that the increased benefit will increase the number of dwelling units that will be affordable to persons of low and moderate income, and the increased benefit is necessary to make economically viable units or to improve the quality of dwelling units that will be affordable to persons of low or moderate income.

         (ii)   As used in this paragraph (4), the term "persons of low or moderate income" shall mean persons who would qualify for housing subsidies pursuant to section two hundred thirty-five (§ 235) of the National Housing Act, as amended, at one hundred thirty-five percent (135%) of the income limitations provided therein. The term "affordable," when used in connection with persons of low or moderate income, shall mean that such persons shall not be required to spend more than thirty percent of their adjusted annual income for housing.

         (iii)   Upon receiving an application under this paragraph (4) in proper form, the Office shall immediately submit it to the community board for the area in which the project is located, which may, within forty-five days of receiving it and after a public hearing, make recommendations to the Office as to the application. The Office shall act on the application within sixty days of receiving it from the property owner in proper form, but not before expiration of the time for the community board to make its recommendations, unless the board has acted sooner.

         (iv)   The Office will not approve any application under this paragraph (4), unless the owner enters into an agreement with the City which guarantees that at least thirty percent (30%) of the apartments in the building receiving tax benefits shall be rented or sold to persons of low or moderate income at rentals or carrying charges not exceeding thirty percent (30%) of their annual income, and that such apartments will, on vacancy, be re-rented or re-sold to persons of low or moderate income for a period of no less than fifteen (15) years. Such units must be rehabilitated or newly created units resulting from substantial rehabilitation or conversion.

      (5)   For purposes of this subdivision (b), the assessed valuation shall be the actual assessed valuation not transitional assessed valuation.

      (6)   Further exceptions to assessed valuation limit. The following conversions, alterations, and improvements are not subject to the limitations set forth in paragraphs (1) and (2) of this subdivision (b).

         (i)   Alterations or improvements under 28 RCNY § 5-03(a)(6); and

         (ii)   Conversions of residential units covered by Article 7-C of the Multiple Dwelling Law under 28 RCNY § 5-03(a)(2); and

         (iii)   Alterations or improvements under paragraphs (5), (7) or (8) of 28 RCNY § 5-03(a) when carried out:

            (A)   with substantial governmental assistance, or with the aid of grants, loans or subsidies from any not-for-profit philanthropic organization one of whose primary purposes is providing housing affordable to persons of low or moderate income as defined in 28 RCNY § 5-06(b)(4)(ii); or

            (B)   with mortgage insurance by the New York City Residential Mortgage Insurance Corporation or the State of New York Mortgage Agency; or

            (C)   within the areas in New York County set forth in 28 RCNY § 5-10; or

            (D)   pursuant to a program established by the Federal Housing Administration, Federal National Mortgage Association, Federal Home Loan Mortgage Corporation or Government National Mortgage Association for the rehabilitation of existing multiple dwellings for persons of low or moderate income, or a program of mortgage insurance for the rehabilitation of existing multiple dwellings pursuant to § 223(f) of the National Housing Act, as amended, or a program of mortgage insurance established by the Federal Housing Administration for the rehabilitation of existing multiple dwellings for persons of low or moderate income; provided that properties receiving benefits under such programs are located in a neighborhood strategy area, as defined by HUD (24 C.F.R. Part 881), or in one of the neighborhood preservation areas listed in 28 RCNY § 5-10.

      (7)   Assessed valuation limits for projects commenced prior to June 1, 1986. Conversions, alterations and improvements commenced after September 15, 1983 and before June 1, 1986 are subject to the exemption limitations set forth in 28 RCNY § 5-06(b) whether they are located in Manhattan or in any other Borough of the City, unless they qualify under one of the exceptions to the assessed valuation limit set forth in 28 RCNY § 5-06(b)(6), or are located in a designated neighborhood preservation area, as listed in 28 RCNY § 5-06(d)(3)(iii)(C). For purposes of this subdivision (b), the Clinton neighborhood preservation area is exempt from the assessed valuation limits of 28 RCNY § 5-06(b) only for conversions, alterations and improvements commenced prior to June 28, 1988.

   (c)   Tax abatement.

      (1)   Enriched abatement. In the case of

         (i)   alterations or improvements carried out pursuant to 28 RCNY § 5-03(a)(6) which are carried out with substantial governmental assistance or with the aid of grants, loans or subsidies from any not-for-profit philanthropic organization one of whose primary purposes is providing low or moderate income housing or financed with mortgage insurance by the New York City Residential Mortgage Insurance Corporation or the State of New York Mortgage Agency or pursuant to a program established by the Federal Housing Administration for rehabilitation of existing multiple dwellings in a neighborhood strategy area, as defined by HUD (24 C.F.R. Part 881); or

         (ii)   any conversion, alteration or improvement of property located in census tracts in which seventy-five percent (75%) or more of the population live in households which earn fifty percent (50%) or less of the median household income of the City, involving substantial governmental assistance; or

         (iii)   any alteration, improvement or conversion carried out pursuant to 28 RCNY § 5-03(a)(9); the abatement of taxes on such property, including the land shall not exceed the lesser of the total actual cost of the alterations, improvements or conversion or one hundred fifty percent (150%) of the total certified reasonable cost of the alterations or improvements, and the annual abatement of taxes shall not exceed twelve and one-half percent (12.5%) of such certified reasonable cost.

      (2)   Maximum annual and aggregate abatement.

         (i)   In all cases not qualifying for the enriched abatement described in 28 RCNY § 5-06(c)(1), the maximum annual and aggregate abatement for each of the eligible projects listed in 28 RCNY § 5-03(a) is as follows:

	Project	Maximum Annual Abatement	Maximum Total Abatement
	28 RCNY § 5-03(a)(1)	8 1/3% of CRC	90% of CRC
*	28 RCNY § 5-03(a)(1)	8 1/3% of CRC	50% of CRC
	28 RCNY § 5-03(a)(2)	8 1/3% of CRC	90% of CRC
**	28 RCNY § 5-03(a)(2)	8 1/3% of CRC	50% of CRC
	28 RCNY § 5-03(a)(3)	8 1/3% of CRC	50% of CRC
	28 RCNY § 5-03(a)(4)	8 1/3% of CRC	90% of CRC
***	28 RCNY § 5-03(a)(5)	8 1/3% of CRC	90% of CRC
****	28 RCNY § 5-03(a)(6)	8 1/3% of CRC	100% of CRC
	28 RCNY § 5-03(a)(7)	8 1/3% of CRC	90% of CRC
*****	28 RCNY § 5-03(a)(8)	8 1/3% of CRC	90% of CRC*
	28 RCNY § 5-03(a)(10)	8 1/3% of CRC	90% of CRC
*****	28 RCNY § 5-03(a)(11)	8 1/3% of CRC	90% of CRC
******	28 RCNY § 5-03(a)(6)	12 1/2% of CRC	150% of CRC
******	28 RCNY § 5-03(a)(9)	12 1/2% of CRC	150% of CRC

*   Conversions within the County of New York on any tax lot bordering on or south of 96th Street.

**   Conversions within the County of New York.

***   Only work specified on the Itemized Cost Breakdown Schedule is eligible for tax benefits. However, the CRC for such qualifying work shall be equal to the actual cost of the work. Notwithstanding the foregoing, the maximum allowable abatement may not exceed 50% of CRC if done in connection with a non-residential conversion located within the County of New York.

****   Non governmentally-assisted moderate rehabilitation.

*****   Only eligible for 50% of CRC if done in connection with a non-residential conversion located within the County of New York.

******   Pursuant to 28 RCNY § 5-06(c)(1): governmentally-assisted moderate rehabilitation and substantial rehabilitation.

         (ii)   In cases qualifying for the enriched abatement described above in 28 RCNY § 5-06(c)(1), the maximum aggregate and annual abatement is:

      (3)   Tax abatement shall commence as follows:

         (i)   for cooperatives and condominiums with an average transitional assessed valuation per dwelling unit of less than forty thousand ($40,000) dollars, on the first day of the tax quarter following the filing of the Certificate of Eligibility and Reasonable Cost with the Real Property Assessment Bureau of the Department of Finance, except as provided in subparagraphs (ii) and (iii) below:

         (ii)   for cooperatives and condominiums with an average transitional assessed valuation per dwelling unit of forty thousand ($40,000) dollars or more, and for all other buildings, on the first day of January or July, whichever date next follows the filing of the Certificate of Eligibility and Reasonable Cost with the Real Property Assessment Bureau of the Department of Finance;

         (iii)   for property aided by a loan made pursuant to the authorities listed below or owned by a type of corporation listed below, on the first day of any tax quarter designated by the Office following the commencement of construction:

            (A)   Article 8, 8-a, or 15 of the Private Housing Finance Law or § 312 of the United States Housing Act of 1964 (42 U.S.C. § 1452b), or

            (B)   if commencement of construction occurred after July 1, 1988, by or on behalf of a not-for-profit corporation qualified pursuant to § 501(c)(3) of the Internal Revenue Code and which has entered into a regulatory agreement with HPD requiring operation of the property as housing for low and moderate income persons and families, or

            (C)   if commencement of construction occurred after July 1, 1992, Article 11, 12 or 22 of the Private Housing Finance Law or § 696-a (Article 16) or § 99(h) of the General Municipal Law or the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. §§ 12701 et seq.).

      (4)   Taxes may be abated each year by the amount specified in the 28 RCNY § 5-06(c), provided that in no event may taxes be abated for more than twenty years nor may the abatement in any twelve month period exceed the amount of taxes payable in such twelve month period.

   (d)   Tax abatement limitations.

      (1)   Dollar limit. For conversions, alterations or improvements commenced on or after September 15, 1983, except in special circumstances enumerated in paragraphs (2) and (3) of this subdivision (d), the certified reasonable cost of a conversion, alteration or improvement eligible for abatement shall not exceed the amounts specified in the following table:

 

Number of Rooms Per Dwelling Units	Maximum Eligible CRC
2 1/2	$12,600
3 1/2	$15,000
4 1/2	$17,400
5 1/2	$19,800

 

      (2)   Enriched dollar limit. An abatement may exceed the limitations set forth in paragraph (1) of this subdivision (d) by a maximum of twenty-five percent (25%) of the applicable limitation if, upon written request of the applicant, the Office determines that:

         (i)   in the case of a conversion pursuant to paragraphs (1), (2), (3) or (4) of 28 RCNY § 5-03(a), the increased cost is necessary to comply with applicable law; or

         (ii)   in the case of an alteration or improvement pursuant to 28 RCNY § 5-03(a)(7), the increased cost is necessary to eliminate unhealthy or dangerous conditions or replace inadequate and obsolete sanitary facilities in a satisfactory manner; or

         (iii)   in the case of an alteration or improvement pursuant to 28 RCNY § 5-03(a)(8), the increased cost is necessary to conserve energy in a satisfactory manner; or

         (iv)   in the case of an alteration or improvement pursuant to 28 RCNY § 5-03(a)(5), the increased cost, to the extent such cost is not offset by any and all tax credits received as a result of the alteration or improvement, is necessary to comply with any provision of law regulating historic or landmark buildings or structures.

      (3)   Exceptions to dollar limit. The following conversions, alterations, and improvements are not subject to the limitations set forth in paragraphs (1) and (2) of this subdivision (d), but are subject to the limitations of paragraph (4) of this subdivision (d).

         (i)   alterations or improvements under 28 RCNY § 5-03(a)(6); and

         (ii)   conversions of residential units covered by Article 7-C of the Multiple Dwelling Law under 28 RCNY § 5-03(a)(2); and

         (iii)   alterations or improvements under paragraphs (5), (7) and (8) of 28 RCNY § 5-03(a) when carried out:

            (A)   with substantial governmental assistance or with the aid of grants, loans or subsidies from any not-for-profit philanthropic organization one of whose primary purposes is providing housing affordable to persons of low or moderate income as defined in 28 RCNY § 5-06(b)(4)(ii); or

            (B)   with mortgage insurance provided by the New York City Residential Mortgage Insurance Corporation or the State of New York Mortgage Agency; or

            (C)   within the areas set forth in 28 RCNY § 5-10; or

            (D)   pursuant to a program established by the Federal Housing Administration, Federal National Mortgage Association, Federal Home Loan Mortgage Corporation or Government National Mortgage Association for the rehabilitation of existing multiple dwellings for persons of low or moderate income, or a program of mortgage insurance for the rehabilitation of existing multiple dwellings pursuant to § 223(f) of the National Housing Act as amended, or a program of mortgage insurance established by the Federal Housing Administration for the rehabilitation of existing multiple dwellings for persons of low or moderate income; provided that properties receiving benefits under such programs are located in a neighborhood strategy area, as defined by HUD (24 C.F.R. Part 881), or in one of the neighborhood preservation areas listed in 28 RCNY § 5-10.

      (4)   (i)   Tax abatement for a multiple dwelling shall be available only if:

            (A)   for alterations and improvements commenced after June 28, 1988 and on or prior to June 15, 1993, the actual assessed valuation of such multiple dwelling, including land, does not exceed an average of thirty thousand dollars ($30,000) per dwelling unit at the time of commencement of construction of the alterations or improvements; or

            (B)   for alterations and improvements commenced after June 15, 1993, the actual assessed valuation of such multiple dwelling, including land, does not exceed an average of forty thousand dollars ($40,000) per dwelling unit at the time of commencement of construction of the alterations or improvements. Unless the non-residential portion is a separately-assessed parcel, when the building is occupied in part for residential purposes and in part for non-residential purposes, the assessed valuation of the property shall be allocated by the Office between the residential and the non-residential portions based on pro rata square footage, and only the amount of valuation so allocated to the residential portion shall be considered in computing the assessed valuation per dwelling unit.

         (ii)   The limitations set forth in this paragraph (4) shall not apply to:

            (A)   multiple dwellings owned as a cooperative or condominium; or

            (B)   multiple dwellings in which units have been newly created by substantial rehabilitation of vacant buildings or conversions; or

            (C)   alterations or improvements under 28 RCNY § 5-03(a)(6); or

            (D)   conversions of residential units covered by Article 7-C of the Multiple Dwelling Law under 28 RCNY § 5-03(a)(2); or

            (E)   alterations or improvements under paragraphs (5), (7) and (8) of 28 RCNY § 5-03(a) when carried out:

               (a)   with substantial governmental assistance or with the aid of grants, loans or subsidies from any not-for-profit philanthropic organization one of whose primary purposes is providing housing affordable to persons of low or moderate income as defined in 28 RCNY § 5-06(b)(4)(ii); or

               (b)   with mortgage insurance provided by the New York City Residential Mortgage Insurance Corporation or the State of New York Mortgage Agency; or

               (c)   within the areas set forth in 28 RCNY § 5-10; or

               (d)   pursuant to a program established by the Federal Housing Administration, Federal National Mortgage Association, Federal Home Loan Mortgage Corporation or Government National Mortgage Association for the rehabilitation of existing multiple dwellings for persons of low or moderate income, or a program of mortgage insurance for the rehabilitation of existing multiple dwellings pursuant to § 223(f) of the National Housing Act as amended, or a program of mortgage insurance established by the Federal Housing Administration for the rehabilitation of existing multiple dwellings for persons of low or moderate income; provided that properties receiving benefits under such programs are located in a neighborhood strategy area, as defined by HUD (24 C.F.R. Part 881), or in one of the neighborhood preservation areas listed in 28 RCNY § 5-10.

      (5)   Tax abatement benefits shall not be available to any limited-profit housing company established pursuant to article two of the Private Housing Finance Law to reduce taxes beneath the applicable statutory minimum tax, provided however, the benefits of the Act shall apply to alterations and improvements commenced after June 1, 1986 by any such company provided the project is otherwise eligible. Such multiple dwelling shall be eligible for benefits where at least one building-wide major capital improvement as set forth in 28 RCNY § 5-03(a)(6)(i) or a new roof (at least seventy-five percent (75%) of the aggregate roof area is replaced or covered with new roofing) or building-wide submetering of all individual dwelling units is part of the application for benefits. Furthermore, to the extent that such alterations or improvements are financed with grants, loans or subsidies from any federal, state or local agency or instrumentality, such multiple dwelling, building or structure, shall be eligible for benefits only if the limited-profit housing company has entered into a binding and irrevocable agreement with the commissioner of housing of the state of New York, the supervising agency, the New York city housing development corporation, or the New York state housing finance agency prohibiting the dissolution or reconstitution of such limited-profit housing company pursuant to section thirty-five of the Private Housing Finance Law for not less than fifteen years from the commencement of benefits. The abatement of taxes on such property, including the land, shall not be an amount greater than ninety percent (90%) of the certified reasonable cost of such alterations or improvements, nor greater than eight and one-third percent (8 1/3%) of such certified reasonable cost in any twelve month period, nor be effective for more than twenty years. The annual abatement of taxes in any twelve month period shall in no event exceed fifty percent (50%) of the applicable exemption granted pursuant to article two of the Private Housing Finance Law or other applicable laws or fifty percent (50%) of payments required to be made in lieu of taxes in such twelve month period. Notwithstanding the foregoing, the annual abatement of taxes for alterations or improvements commenced prior to June 1, 1986, may not be applied to reduce the amount of taxes payable or the amount of payments required to be made in lieu of taxes in any twelve month period to an amount less than the minimum amount of taxes required to be paid pursuant to § 3 of the Private Housing Finance Law (ten percent (10%) of shelter rent or assessed value at time of acquisition of the property by the housing company, whichever is higher).

   (e)   Restricted eligibility projects.

      (1)   The following buildings shall be eligible for limited tax benefits as set forth herein

         (i)   For any building:

            (A)   in which conversion, alteration or improvement commences on or after January 1, 1982, and

            (B)   which is located in the County of New York within an area designated herein as a minimum tax zone, the benefits of the Act shall not be applied to abate or reduce the taxes upon the land portion of such real property, which shall continue to be taxed based upon the assessed valuation of the land and the applicable tax rate at the time such taxes are levied; provided, however, that the foregoing limitation with respect to abatement of taxes shall not apply:

               (a)   to any multiple dwelling which is eligible for benefits based upon moderate rehabilitation pursuant to 28 RCNY § 5-03(a)(6) or

               (b)   to any conversion, alteration or improvement which is carried out with substantial governmental assistance.

         (ii)   For any building:

            (A)   in which conversion, alteration or improvement commenced on or after January 1, 1982, and

            (B)   which is located in the County of New York within an area designated herein as a tax abatement exclusion zone, the benefits of the Act shall not be applied to abate or reduce the taxes upon such real property, which shall continue to be taxed based upon the assessed valuation of the land and the improvements and the applicable tax rate at the time such taxes are levied; provided, however, that the foregoing limitation shall not deprive such real property of any benefits of exemption from taxation of an increase in assessed valuation to which it is entitled pursuant to the Act, and provided further that the foregoing limitation with respect to abatement of taxes shall not apply:

               (a)   to any Alteration or Improvement designated herein as a major capital improvement, provided that the maximum amount of tax abatement which may be applied against taxes due in any tax year by any such multiple dwelling for any such alterations and improvements shall be limited to an amount not in excess of two thousand five hundred dollars ($2,500) per dwelling unit, or

               (b)   to any conversion, alteration or improvement which is carried out with substantial governmental assistance.

      (2)   The minimum tax zone in the County of New York is as follows: all tax lots now existing or hereafter created within the following designated area or adjacent or contiguous to either side of any street forming the boundary of such designated area, which area is bounded and described as follows: beginning at Central Park West and 86th Street; thence easterly along 86th Street to the East River; thence southerly along the easterly boundary of New York County to 23rd Street; thence westerly along 23rd Street to Third Avenue; thence southerly along Third Avenue to 14th Street; thence westerly along 14th Street to Broadway; thence southerly along Broadway to Houston Street; thence westerly along Houston Street to West Street; thence northerly along West Street to 14th Street; thence easterly along 14th Street to 9th Avenue; thence northerly along 9th Avenue to 57th Street; thence westerly along 57th Street to the Hudson River; thence northerly along the westerly boundary of New York County to 72nd Street; thence easterly along 72nd Street to Central Park West; thence northerly along Central Park West to 86th Street and Central Park West, which is the place of beginning.

      (3)   The tax abatement exclusion zone in the County of New York is as follows: all tax lots within the following designated area or adjacent or contiguous to either side of any street forming the boundary of such designated area or adjacent or contiguous to either side of any street designated as included in such area, which area is bounded and described as follows: beginning at the intersection of 96th Street and Central Park West; thence easterly to Park Avenue; thence southerly along Park Avenue to the intersection of Park Avenue and 72nd Street; thence easterly along 72nd Street to York Avenue; thence northerly along York Avenue to the Franklin Delano Roosevelt Drive; thence north-westerly along the Franklin Delano Roosevelt Drive to as far as 96th Street; thence easterly to the easterly border of New York County; thence southerly along such border to 34th Street; thence westerly along 34th Street to 8th Avenue; thence northerly, along 8th Avenue and Central Park West as far as 96th Street, which is the place of beginning. Additionally, the following north/south and east/west thoroughfares shall be included in the tax abatement exclusion zone; 96th Street between Central Park West and the East River; 86th Street between Central Park West and the East River; 79th Street between West End Avenue and the East River; 72nd Street between West End Avenue and the East River; West End Avenue from 72nd Street to 86th Street; and Riverside Drive from 72nd Street to 96th Street.

§ 5-07 Revocation of Tax Exemption/Tax Abatement for Failure to Substantiate Claimed Costs and Declaratory Rulings.

   (a)   [Reserved.]

   (b)   [Reserved.]

   (c)   [Reserved.]

   (d)   [Reserved.]

   (e)   Revocation or reduction of tax exemption and tax abatement for failure to substantiate claimed costs. All applications are subject to post-audit by HPD.

      (1)   In addition to the basis for revocation of tax benefits provided in chapter thirty-nine of this title, the Commissioner may reduce or revoke past or future tax exemption or tax abatement if he or she finds that the application for tax exemption or tax abatement, including all affidavits submitted in connection with the application, contains a false statement or false information as to a material matter or omits a material matter relating to claimed costs. It is the responsibility of the recipient of the benefits, whether the original applicant or any subsequent owner, including any condominium or cooperative, to document all claimed costs in a manner acceptable to HPD and in accordance with generally accepted auditing standards so that original checks or such other proof of payment as the Office shall require can be properly matched against the items on the Itemized Cost Breakdown Schedule and so that the auditors may examine original documentation for the cost of all supplies and the cost of all subcontracts. If a recipient of tax benefits hereunder fails to substantiate claimed costs to the satisfaction of HPD, the CRC shall be reduced or revoked as applicable. In the event that HPD determines on the basis of the total available evidence that the application contains a false statement or false information as to a material matter, or omits a material matter, relating to claimed costs, all benefits hereunder shall be revoked.

      (2)   Tax benefits will not be revoked for failure to substantiate the amount of claimed costs after the expiration of six years from the later of the date of the approval of the Certificate of Eligibility and Reasonable Cost as stated therein or the date upon which the tax benefits commence, except that (1) where an audit has been initiated within the six-year period, but a final determination has not been rendered, or (2) where the applicant has not made payment in full for the work comprising the project within two years after the applicant has collected the Certificate of Eligibility, then such benefits may be revoked subsequent to such six year period.

      (3)   All books, records and documents, which in accordance with generally accepted auditing standards, may be used to substantiate entries in the applicant's books and records relating to claimed costs, shall be kept at all times available for inspection by the Office and shall be retained for a period of at least six years from the later of the date of the approval of the Certificate of Eligibility and Reasonable Cost as stated therein or the date upon which the tax benefits commence except that (1) where an audit has been initiated and a final determination has not been rendered, such records shall be retained until such determination has been made and (2) where an applicant has entered into an installment arrangement with respect to payment for work comprising all or a part of the project, such records shall be retained until the later of (i) three years from the date on which the applicant collects the Certificate of Eligibility and Reasonable Cost, and (ii) one year following payment in full for the work comprising the project.

      (4)   If an institutional lender has become a successor in interest to the original owner of such building or structure, and, after diligent efforts to obtain original contracts, checks and other records normally reviewed by the Office to verify claimed costs, is unable to obtain part or all of such records, the Office shall permit the substitution, in whole or in part, of documentation certified by the institutional lender showing the amounts advanced by the institutional lender pursuant to the mortgage loan to finance such alterations or improvements along with such other documentation as the Office may require.

      (5)   The revocation of tax exemption and/or abatement for failure to substantiate claimed costs hereunder shall be conducted in accordance with the procedures established pursuant to chapter thirty-nine of this title. Notwithstanding the foregoing, if, after HPD delivers an Initial Notice in accordance with chapter thirty-nine of this title, the Taxpayer fails to submit documentation to substantiate claimed costs during the Comment Period as defined in such Initial Notice, HPD shall deliver a Determination Notice to the Taxpayer in accordance with such chapter.

   (f)   [Reserved.]

   (g)   [Reserved.]

   (h)   [Reserved.]

   (i)   Declaratory rulings. A declaratory ruling with respect to an analysis of a specific or hypothetical site, project, fact pattern or document or an interpretation of the applicability of a specific provision of § 489 of the Real Property Tax Law or § 11-243 of the Administrative Code or these rules to an actual or hypothetical site, project, fact pattern or document or any other issue related to eligibility may be given in the discretion of the Office upon payment of a non-refundable fee in the amount of seven hundred fifty dollars ($750) payable at the time such declaratory ruling is requested in writing. In no event shall a declaratory ruling bind the Office as to the overall eligibility of a project for J-51 benefits. At the discretion of the Commissioner, this fee may be waived for projects supervised or funded by HPD or any other New York City or New York State agency or instrumentality.

   (j)   [Reserved.]

   (k)   As provided in 28 RCNY 39-03, the revocation of benefits for noncompliance with the Act or this chapter shall not exempt any unit from continued compliance with the requirements of the Act or this chapter.

§ 5-07.1 New Eligibility Requirements for Conversions, Alterations or Improvements Completed On or After December 31, 2011.

   (a)   Definitions. For purposes of this 28 RCNY § 5-07.1, the following terms shall have the following meanings:

      Program for the Development of Affordable Housing. "Program for the Development of Affordable Housing" means housing that complies with the requirements of a grant, loan or subsidy from any federal, state or local agency or instrumentality and of the Act or these Rules to provide the requisite percentage of its units as units affordable to and available for occupancy by individuals whose incomes do not exceed a specified limit.

      Exempt Cooperatives and Condominiums. "Exempt Cooperatives and Condominiums" means multiple dwellings, Buildings and structures (a) owned and operated by Mutual Companies, (b) owned and operated by Mutual Redevelopment Companies, (c) developed as a planned community and owned as two separate Condominiums containing a total of ten thousand or more dwelling units, or (d) Cooperatives or Condominiums that have an average assessed value of less than thirty thousand dollars ($30,000) per dwelling unit. Inspection Fee.

      "Inspection Fee" means two times the actual cost of inspecting any Conversion, Alteration or Improvement claimed in an application for benefits pursuant to this chapter.

      Substantial Governmental Assistance. "Substantial Governmental Assistance" means (a) grants, loans or subsidies from any federal, state or local agency or instrumentality in furtherance of a program for the development of affordable housing approved by HPD, including, without limitation, financing or insurance provided by the state of New York mortgage agency or the New York city residential mortgage insurance corporation; or (b) a written agreement between an HDFC and HPD limiting the income of persons entitled to purchase shares or rent housing accommodation therein.

   (b)   With respect to Conversions, Alterations or Improvements completed on or after December 31, 2011:

      (1)   any multiple dwelling, Building or structure that is owned as a Cooperative or Condominium other than Exempt Cooperatives and Condominiums shall only be eligible for benefits pursuant to these Rules if the Alterations or Improvements for which such multiple dwelling, Building or structure has applied for such benefits were carried out with Substantial Governmental Assistance;

      (2)   no benefits shall be granted for the Conversion of a non-residential Building or structure into a Class A Multiple Dwelling unless such Conversion was carried out with Substantial Governmental Assistance; and

      (3)   if such Conversions, Alterations or Improvements are not completed on the date upon which HPD inspects the items of work claimed in an application for benefits pursuant to these Rules, the applicant must pay the Inspection Fee for each additional inspection required to confirm that such Conversions, Alterations or Improvements have been completed.

   (c)   Except as otherwise provided in paragraph one of subdivision (b) of this 28 RCNY § 5-07.1, the provisions contained in subparagraphs (iv), (v) and (vi) of paragraph two of subdivision (g) of 28 RCNY § 5-03 shall apply to any multiple dwelling, Building or structure that is owned as a Cooperative or Condominium (other than Exempt Cooperatives and Condominiums) seeking benefits pursuant to the Act for Alterations or Improvements completed on or after December 31, 2011.

§ 5-08 Itemized Cost Breakdown Schedule.

The following allowances apply to Conversions, Alterations or Improvements for which the Commencement of Construction occurred after June 1, 1997 and which were completed prior to December 31, 2011. For Conversions, Alterations or Improvements for which Commencement of Construction occurred on or before June 1, 1997, the Itemized Cost Breakdown Schedule in effect as of the date of such Commencement of Construction shall apply, except in the case of asbestos abatement, for which the allowance set forth below shall apply to all applications pending on or submitted after November 1, 1997.

Maximum Allowance for All Buildings

(a)   General Construction.
	Item		Units	Allowance
# *	(1)	Asbestos abatement1		See table
# *	(2)	Boiler room enclosure	sq. ft.	7.50
# *	(3)	Bulkhead	sq. ft.	8.50
	(4)	Ceiling, cellar (fireproof gyp bd)	sq. ft.	1.60
	(5)	Ceilings, gypsum board or plaster	rooms	280.
# *	(6)	Cement wash or parge waterproofing	sq. ft.	1.00
	(7)	Ceramic tile, bathroom 2	bathrooms	750.
# *	(8)	Chimney, masonry	floors	1,200.
*	(9)	Compactor, see Item 39. Refuse
#	(10)	Concrete, structural slab 3	cu. yd.	500.
#	(11)	Concrete, structural foundation 3	cu. yd.	250.
#	(12)	Concrete, flatwork 4	sq. ft.	4.00
*	(13)	Abatement of lead-based paint hazards 5	_______	See Itemized Cost Breakdown Schedule for Abatement of Lead-Based Paint Hazards in (h) below
	(14)	Demolition & removal allowance 6	rooms	200.
		Doors (incl. frame and hardware)
*	(15)	Main entrance and lobby	set	4,000.
*	(16)	Hollow metal	doors	475.
	(17)	Wood Swing	doors	135.
	(18)	Bi-fold closet	Bi-fold	110.
	(19)	Sliding closet (2 doors)	set	125.
**	(20)	Storm	doors	180.
	(21)	Dumbwaiters converted to closets	units	250.
	(22)	Dumbwaiters sealed	units	110.
	(23)	Entrance, stoops, steps, concrete	risers	225.
*	(24)	Fire escapes	Flights	2,000.
#	(25)	Floor joists (incl. subfloor)3	joists	165.
	(26)	Flooring, finished wood	rooms	500.
	(27)	Flooring, resilient w/underlayment	rooms	450.
**	(28)	Insulation, wall (thermal only)	sq. ft.	0.50
**	(29)	Insulation, roof (thermal only)	sq. ft.	0.85
# *	(30)	Leaders and gutters	floors	40.
*	(31)	Lintel replacement	units	250.
*	(32)	Mailboxes	d.u.	50.
# *	(33)	Masonry	sq. ft.	7.50
# *	(34)	Parapet including coping	lin. ft.	135.
	(35)	Partitions, gypsum board or plaster	rooms	600.
	(36)	Partitions, framing	rooms	350.
# *	(37)	Pointing7	sq. ft.	2.00
# *	(38)	Railings, roof	lin. ft.	25.
*	(39)	Refuse
*		chute, complete	floors	750.
*		compactor, central unit	compactors	6,800.
*		recycling, base separating unit (turntable &/or diverter)	chutes	17,000.
*		recycling, floor control panel	floors	750.
# *	(40)	Roof surface	sq. ft.	1.25
	(41)	Skylight including screens8	units	1,300.
	(42)	Stairs, steel	flights	2,200.
#	(43)	Structural steel3	lbs.	1.50
*	(44)	Window, single pane glass9	units	140.
**	(45)	Window, insulating glass	units	175
**	(46)	Window, insulating glass over 24 sf	sq. ft.	10.
**	(47)	Window, storm with screen	units	65.
*	(48)	Window guards, approved security	units	175
*	(49)	Window guards, childproof	units	25.

 

(b)   Elevator.
	Item		Units	Allowance
*	(1)	New elevator, complete	unitsfloors	45,000+7,000
*	(2)	Convert manual to automatic10	units	7,000.
		Elevator, partial
*	(3)	Motor11	motor	3,500.
*	(4)	Traction machine11	units	10,000.
*	(5)	One-speed controller11	controller	6,200.
*	(6)	Two-speed or variable controller11	controller	8,000.
*	(7)	Cables	floors	400.
*	(8)	Shaftway floor	doors	800.
*	(9)	Floor call station	floors	200.
*	(10)	Interlocks	interlocks	280.
*	(11)	Door operator	units	2,500.
*	(12)	Car
*		Reline cab	units	4,200.
*		Top of car safety device	units	2,800.

 

(c)   Plumbing.
	Item		Units	Allowance
	(1)	Bathtubs12	tubs	450.
# *	(2)	Hot water heater/tank (input)	MBH	See table
# **	(3)	Insulation, pipe (also for heating)	lin. ft.	2.50
	(4)	Kitchen sink13	sink	175.
	(5)	Lavatory12	lavs	150.
		Piping
*	(6)	Water main, risers, branches	d.u.	1,700.
*	(7)	Waste and vent (complete)	d.u.	1,500.
# *	(8)	Water service, street connect14	lin. ft.	110.
# *	(9)	Sewer, street connection	lin. ft.	200.
*	(10)	Gas, risers and connections	d.u.	275.
*	(11)	Sprinklers, heads only	heads	30.
*	(12)	Sprinklers, piping and heads	heads	220.
# *	(13)	Standpipe	floor	600.
*	(14)	Tank, water storage	gallon	1.50
	(15)	Water closets12	units	200.
	(16)	Food waste disposers13	units	300.

 

(d)   Heating.
	Item		Units	Allowance
# **	(1)	Boiler-burner (output)15	MBH	See table
# **	(2)	Boiler (output)	MBH	See table
# **	(3)	Burner (output)15	MBH	See table
	(4)	Convectors or radiators	units	250
# *	(5)	Electronic boiler control system	units	2,500.
	(6)	Exhaust duct (int. kit & bath only)	unit	310.
# *	(7)	Metal boiler stack	floors	400.
# *	(8)	Oil tank	gallon	See table
*	(9)	Piping, heat mains, risers, branch	rooms	220.

 

(e)   Electric.
	Item		Units	Allowance
*	(1)	All new apartment wiring	d.u.+room	400.+420.*
*	(2)	Apartment wiring only, adequate (risers and meters separate)16	d.u.	370.
*	(3)	Service equipment and risers16
		Electric service equipment
*		with individual meter	entry+d.u.	1,500.+160.
*		with master meter	entry+d.u.	1,500+110.
*		Apartment panel	d.u.	300.
		Risers
*		with individual meter16	d.u.	500.
*		with master meter16	d.u.	350.
*	(4)	Intercom, door opener	d.u.	100.
	(5)	Outlet on new circuit	circuit	100.
*	(6)	Smoke detectors, hard wired	d.u.	100.
*	(7)	Submetering installation17	d.u.	280.
#	(8)	Cogeneration equipment19	kilowatt	400

 

(f)   Moderate Rehabilitation Only.
	Item		Units	Allowance
	(1)	Kitchen cabinets18	lin. ft.	55.
	(2)	Kitchen cabinets, base & counter18	lin. ft.	70.
	(3)	Medicine cabinets inc. mirror12	units	85.
	(4)	Range (minimum 24 in. width)13	units	300.
	(5)	Refrigerator (min. 12 cf nominal)13	units	420.
	(6)	Steam or chemical cleaning	sq. ft.	0.80

 

   (g)   Landmarks Projects Only 

      Items of work listed on this schedule only per 28 RCNY § 5-03(a)(5)
 

 

Boiler/Burner Table  (maximum allowance)
Item	Output in MBH (thousand BTU per hour)
	0 - 2,000 MBH	2,000 - 6,000 MBH	> 6,000 MBH
Boiler-burner15	$1,500.16.50/MBH	20,000.7.25/MBH	47,600.2.65/MBH
Burner15	$500.4.75/MBH	6000.2.00/MBH	8,300.1.65/MBH
Boiler (existing burner)	$1,000.11.75/MBH	14,000.5.25/MBH	39,300.1.00/MBH

 

 

Domestic Hot Water Table  (maximum allowance)
Input in MBH	Allowance
0 - 600	$460.   9.10/MBH
>600	$1,900.   6.70/MBH

 

 

Oil Tank Table  (maximum allowance)
Size in Gallons	Allowance
0 - 4,000	$500.   1.10/gal.
>4,000	$2,900.   .50/gal.

 

 

Asbestos Abatement Table  (maximum allowance)
Internal Linear Feet	$1,600. + $10./linear ft.
Internal Square Feet	$1,600. + $10./sq. ft.

 

(h)   Abatement of Lead-Based Paint Hazards5
		Item	Units	Allowance for Non-targeted Areas	Allowance for Targeted Areas
# *	(1)	Inspection for Lead-Based Paint Hazards20	d.u. common area21	400.	400.
# *	(2)	Risk Assessment of Lead-Based Paint Hazards20	d.u. common area22	250.	250.
# *	(3)	Ceilings, lamination	rooms	320.	420.
# *	(4)	Ceilings, common area, lamination	sq. ft.	1.80	2.50
# *	(5)	Doors (incl. frame and hardware), main entrance and lobby	set	4,600.	5,000.
# *	(6)	Doors (incl. frame and hardware), hollow metal	doors	550.	800.
# *	(7)	Doors (incl. frame and hardware), wood swing	doors	155.	350.
# *	(8)	Doors (incl. frame and hardware), bi-fold closet	bi-fold	125.	300.
# *	(9)	Sliding closet (2 doors, incl. frame and hardware)	set	145.	300.
# *	(10)	Flooring, finished wood	rooms	575.	1,250.
# *	(11)	Flooring, resilient w/underlayment	rooms	515.	585.
# *	(12)	Partitions, gypsum board or plaster	rooms	690.	1,170.
# *	(13)	Partitions, common area	sq. ft.	1.80	2.50
# *	(14)	Stairs, steel (incl. risers, pans, railings, stringers, & newel posts), stripped	steps	45.	60.
# *	(15)	Window, insulating glass	units	200.	425.
# *	(16)	Window, insulating glass over 24 sf	sq. ft.	12.	30.
# *	(17)	Convectors or radiators, new	units	260.	275.
# *	(18)	Convectors or radiators, stripped	units	115.	150.
# *	(19)	Risers, stripped	lin. ft.	15.	20.
# *	(20)	Kitchen cabinets18	lin. ft.	65.	75.
# *	(21)	Kitchen cabinets, base & counter18	lin. ft.	80.	105.
# *	(22)	Medicine cabinets (incl. mirror)23	units	95.	125.
# *	(23)	Remove and install window sill	units	115.	150.
# *	(24)	Remove and install baseboard, wood molding	lin. ft.	2.50	3.50
# *	(25)	Remove and install closet shelf and pole	set	55.	75.

 

* Denotes Major Capital Improvement (MCI).

** Denotes Energy Conversation Items which shall also be considered Major Capital Improvements.

# Denotes that the item allowance may be reduced by proportion of non-residential space where the item serves both residential and non-residential space. (Items wholly within or serving the non-residential space receive no allowance.)

1.   For (1) removal or encapsulation of any friable asbestos when done as part of a substantial rehabilitation requiring an alteration permit, or (2) for removal of asbestos Thermal System Insulation (TSI) on other rehabilitation or (3) for removal of other friable asbestos (and not roofing, siding or flooring) pursuant to a report from a certified asbestos inspector describing condition, quantity and location of asbestos containing materials to be removed including microscopic analysis. TSI shall mean insulation applied to heating, ventilation or air conditioning systems, hot or cold domestic water systems for the purpose of preventing heat transfer or water condensation. TSI shall include insulation on boilers, water tanks, air handling equipment and ducts, piping, pipe fittings or valves.

2.   For bathroom with ceramic tile floor and full tile wainscot. Maximum one per apartment unless the apartment has two or more bedrooms. This item is eligible as an MCI if new water main, riser, and branch piping is installed throughout and if new ceramic tile and at least two new bathroom fixtures are installed in at least 90 percent of the bathrooms.

3.   This item requires an affidavit from an engineer or architect certifying that he has personal knowledge of the installation and that the quantity claimed was installed. It also requires site photographs or other evidence satisfactory to HPD documenting the installation of the item.

4.   This item includes inner walkways, courtyards, cellar slabs and the public sidewalk.

5.   For construction commenced on or after August 2, 2004, requires (a) "an abatement" of lead-based paint hazards, as defined in 40 Code of Federal Regulations part 745 or any successor regulations, in any existing dwelling, including any vacant or occupied dwelling unit or any common area, and (b) proof of lead-based paint hazards pursuant to an "inspection" and/or "risk assessment", as defined in 40 Code of Federal Regulations part 745 or any successor regulations. Notwithstanding the foregoing, no such benefit shall be given for (a) any abatement performed to comply with a notice of violation issued for a violation of Article 14 of Subchapter 2 of Chapter 2 of Title 27 of the Administrative Code, or (b) any abatement performed in a dwelling unit or in the common areas in such dwelling unless all of the lead-based paint hazards identified in such dwelling unit or in all of the common areas in such dwelling have been abated. Furthermore, the deleading of lead-based paint hazards pursuant to a NYC Dept. of Health and Mental Hygiene order that is commenced prior to August 2, 2004 will continue to be eligible for J-51 benefits provided that there is an approved contract and sign-off. The allowance for such deleading of lead-based paint hazards will be per contract.

6.   For substantial alterations and conversions only. The maximum quantity for this item is the number of new rooms created in the space where the demolition was done.

7.   Not eligible if brickwork is covered by cement wash or other coating.

8.   For skylights over 16 sq. ft. The maximum allowance for eligible skylights under 16 sq. ft. shall be 50 percent of allowance listed.

9.   Not eligible without new or existing storm window.

10.   Plus all other applicable partial elevator items listed.

11.   For buildings over eight stories the approved quantity shall be equal to the actual quantity increased by 10 percent for each floor over eight.

12.   Maximum of one per apartment unless the apartment has two or more bedrooms. This item is eligible as an MCI if new water main, riser, and branch piping is installed throughout and if new ceramic tile and at least two new bathroom fixtures are installed in at least 90 percent of the bathrooms.

13.   Maximum of one per apartment.

14.   For water service 2 1/2" in diameter or greater than approved length shall be equal to one and one-half times the actual installed length.

15.   Oil, gas, or combination burner.

16.   The "Adequate Wiring" MCI as set forth in the prior Rules has been divided into its components which consist of "Apartment wiring only, adequate," and "Service equipment and risers."

17.   For submetering, the owner must comply with the rent decrease requirements of DHCR, and the project must consist of a building-wide submetering in all individual dwelling units.

18.   The eligible length cannot exceed 8 feet in any apartment.

19.   This item requires an affidavit from an engineer or architect certifying the installation of a natural gas-fired electric cogeneration system or the conversion or modification of an existing oil-fired cogeneration system to a natural gas-fired electric cogeneration system. Such affidavit also must provide that the waste heat from the cogeneration unit is used for heating domestic hot water or space heating or cooling of the residential units.

20   In order to qualify for benefits for Inspection for Lead-Based Paint Hazards or Risk Assessment of Lead-Based Paint Hazards, (a) the inspection or risk assessment must be an "inspection" or "risk assessment" as defined in 40 Code of Federal Regulations part 745 or any successor regulations, (b) the inspection or risk assessment must have determined that lead-based paint hazards exist in such dwelling, including any vacant or occupied dwelling unit or any common area, and (c) an "abatement" of lead-based paint hazards, as defined in 40 Code of Federal Regulations part 745 or any successor regulations, must have been performed in response to such inspection or risk assessment determination. Notwithstanding the foregoing, no such benefit shall be given for the inspection or risk assessment of a dwelling unit or common area if (a) any abatement performed in a dwelling unit or common area in response to such inspection or risk assessment determination was also performed to comply with a notice of violation issued for a violation of Article 14 of Subchapter 2 of Chapter 2 of Title 27 of the Administrative Code, or (b) all of the lead-based paint hazards identified in such dwelling unit or in all of the common areas in such dwelling by such inspection or risk assessment have not been abated. Furthermore, such benefits for inspection or risk assessment of lead-based paint hazards shall only be given for such inspections or risk assessments commenced on or after August 2, 2004.

21   For dwellings with no more than three stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $400. For dwellings with four to six stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $800. For dwellings with at least seven stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $1,200.

22   For dwellings with no more than three stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $250. For dwellings with four to six stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $300. For dwellings with at least seven stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $400.

23   Maximum of one per apartment unless the apartment has two or more bathrooms.

The following allowances apply to Conversions, Alterations or Improvements that are completed on or after December 31, 2011.

Maximum Allowance for All Buildings 

(a)   General Construction.
	Item		Units	Allowance
				Non-SGA Condo/Coops1	Rentals & SGA Condo/Coops2
# *	(1)	Asbestos abatement3		See table	See table
# *	(2)	Boiler room enclosure	sq. ft.	7.50	7.50
# *	(3)	Bulkhead	sq. ft.	8.50	12.39
	(4)	Ceiling, cellar (fireproof gyp bd)	sq. ft.	1.60	1.60
	(5)	Ceilings, gypsum board or plaster	rooms	280.00	280.00
# *	(6)	Cement wash or parge waterproofing	sq. ft.	1.00	1.00
# *	(7)	Chimney, masonry	floors	1,200.00	1,319.18
#	(8)	Concrete, structural slab4	cu. yd.	500.00	500.00
#	(9)	Concrete, structural foundation4	cu. yd.	250.00	250.00
#	(10)	Concrete, flatwork5	sq. ft.	4.00	4.00
*	(11)	Abatement of lead-based paint hazards6		See Itemized Cost Breakdown Schedule for Abatement of Lead-Based Paint Hazards in (g) below	See Itemized Cost Breakdown Schedule for Abatement of Lead-Based Paint Hazards in (g) below
	(12)	Demolition & removal allowance7	rooms	200.00	200.00
	Doors (incl. frame and hardware)
*	(13)	Main entrance and lobby	set	4,000.00	4,000.00
*	(14)	Hollow metal	doors	475.00	475.00
**	(15)	Storm	doors	180.00	180.00
	(16)	Dumbwaiters sealed	units	110.00	110.00
	(17)	Entrance, stoops, steps, concrete	risers	225.00	225.00
*	(18)	Fire escapes	flights	2,000.00	2,000.00
#	(19)	Floor joists (incl. subfloor)4	joists	165.00	165.00
**	(20)	Insulation, wall (thermal only)	sq. ft.	0.50	0.50
# *	(21)	Leaders and gutters	floors	40.00	72.10
*	(22)	Lintel replacement	units	250.00	250.00
# *	(23)	Masonry	sq. ft.	7.50	7.50
# *	(24)	Parapet including coping	lin. ft.	135.00	135.00
	(25)	Partitions, gypsum board or plaster	rooms	600.00	600.00
	(26)	Partitions, framing	rooms	350.00	350.00
# *	(27)	Pointing8	sq. ft.	2.00	2.64
# *	(28)	Railings, roof	lin. ft.	25.00	30.14
*	(29)	Refuse chute, complete	floors	750.00	750.00
# *	(30)	Roof surface	sq. ft.	1.25	1.25
	(31)	Skylight including screens9	units	1,300.00	1,300.00
	(32)	Stairs, steel	flights	2,200.00	4,620.00
#	(33)	Structural steel4	lbs.	1.50	1.50
**	(34)	Window, insulating glass	units	175.00	367.50
**	(35)	Window, insulating glass over 24 sf	sq. ft.	10.00	21.00
**	(36)	Window, storm with screen	units	65.00	65.00
*	(37)	Window guards, approved security	units	175.00	175.00
*	(38)	Window guards, childproof	units	25.00	25.00
(b)   Elevator.
	Item		Units	Allowance
				Non-SGA Condo/Coops1	Rentals & SGA Condo/Coops2
*	(1)	New elevator, complete	units + floors	45,000.00 + 7,000.00	45,000.00 + 7,000.00
*	(2)	Convert manual to automatic10	units	7,000.00	7,000.00
	Elevator, partial
*	(3)	Motor11	motor	3,500.00	3,500.00
*	(4)	Traction machine11	units	10,000.00	10,000.00
*	(5)	Two-speed or variable controller11	each	8,000.00	8,000.00
*	(6)	Cables	floors	400.00	400.00
*	(7)	Shaftway floor	doors	800.00	800.00
*	(8)	Floor call station	floors	200.00	200.00
*	(9)	Interlocks	each	280.00	280.00
*	(10)	Door operator	units	2,500.00	2,500.00
*	(11)	Car reline cab	units	4,200.00	4,200.00
(c)   Plumbing.
	Item		Units	Allowance
				Non-SGA Condo/Coops1	Rentals & SGA Condo/Coops2
# *	(1)	Hot water heater/tank (input)	MBH	See table	See table
# **	(2)	Insulation, pipe (also for heating)	lin. ft.	2.50	2.50
	Piping
*	(3)	Water main, risers, branches	d.u.	1,700.00	3,570.00
*	(4)	Waste and vent (complete)	d.u.	1,500.00	1,500.00
# *	(5)	Water service, street connect12	lin. ft.	110.00	110.00
# *	(6)	Sewer, street connection	lin. ft.	200.00	200.00
*	(7)	Gas, risers and connections	d.u.	275.00	287.70
*	(8)	Sprinklers, piping and heads	heads	220.00	220.00
# *	(9)	Standpipe	floor	600.00	1,260.00
*	(10)	Tank, water storage	gallon	1.50	1.50
(d)   Heating.
	Item		Units	Allowance
				Non-SGA Condo/Coops1	Rentals & SGA Condo/Coops2
# **	(1)	Boiler-burner (output)13	MBH	See table	See table
# **	(2)	Boiler (output)	MBH	See table	See table
# **	(3)	Burner (output)13	MBH	See table	See table
	(4)	Convectors or radiators	units	250.00	306.60
# *	(5)	Electronic boiler control system	units	2,500.00	2,500.00
# *	(6)	Metal boiler stack	floors	400.00	535.92
# *	(7)	Oil tank	gallon	See table	See table
*	(8)	Piping, heat mains, risers, branch	rooms	220.00	352.10
(e)   Electric.
	Item		Units	Allowance
				Non-SGA Condo/Coops1	Rentals & SGA Condo/Coops2
*	(1)	All new apartment wiring	d.u. + room	400.00 + 420.00*	400.00 + 420.00*
*	(2)	Apartment wiring only, adequate (risers and meters separate)	d.u.	370.00	370.00
*	(3)	Service equipment and risers
		E lectric service equipment
*		with individual meter	entry + d.u.	1,500.00 + 160.00	1,500.00 + 160.00
*		with master meter	entry + d.u.	1,500.00 + 110.00	1,500.00 + 110.00
*		Apartment panel	d.u.	300.00	300.00
		Risers
*		with individual meter	d.u.	500.00	500.00
*		with master meter	d.u.	350.00	350.00
	(4)	Outlet on new circuit	circuit	100.00	100.00
*	(5)	Smoke / carbon monoxide detector combination (hard wired)	d.u.	100.00	100.00
*	(6)	Submetering installation14	d.u.	280.00	280.00
#	(7)	Cogeneration equipment15	kilowatt	400.00	400.00

 

(f)   Landmarks Projects Only.

   Items of work listed on this schedule only per 28 RCNY § 5-03(a)(5)

 

Boiler/Burner Table (maximum allowance)
Non-SGA Condo/Coops1	Output in MBH (thousand BTU per hour)
Items	0 - 1,999 MBH	2,000 - 5,999 MBH	≥ 6,000 MBH
Boiler-burner 13	$1,500 + $16.50/MBH	$20,000 + $7.25/MBH	$47,600 + $2.65/MBH
Burner 13	$500 + $4.75/MBH	$6,000 + $2.00/MBH	$8,300 + $1.65/MBH
Boiler (existing burner)	$1,000 + $11.75/MBH	$14,000 + $5.25/MBH	$39,300 + $1.00/MBH

 

 

Rentals & SGA Condo/Coops2	Output in MBH (thousand BTU per hour)
Items	0 - 749 MBH	750 - 1,999 MBH	2,000 - 5,999 MBH	≥ 6,000 MBH
Boiler-burner 13	$8,895 + $13.90/MBH	$8,895 + $13.90/MBH	$19,700 + $8.50/MBH	$19,700 + $8.50/MBH
Burner 13	$3,450 + $0.82/MBH	$500 + $4.75/MBH	$6,000 + $2.00/MBH	$8,300 + $1.65/MBH
Boiler (existing burner)	$5,445 + $13.08/MBH	$8,395 + $9.15/MBH	$13,700 + $6.50/MBH	$11,400 + $6.85/MBH

 

Domestic Hot Water Table (maximum allowance)
Non-SGA Condo/Coops1
Input in MBH	Allowance
0 - 600	$460 + 9.10/MBH
> 600	$1,900 + 6.70/MBH
Rentals & SGA Condo/Coops2
Input in MBH	Allowance
0 - 599	$2,700 + $30.49/MBH
> 600	$13,326.51 + $10.90/MBH

 

Oil Tank Table (maximum allowance)
Non-SGA Condo/Coops1
Size in Gallons	Allowance
0 - 4,000	$500 + $1.10/gal.
> 4,000	$2,900 + $0.50/gal.
Rentals & SGA Condo/Coops2
Size in Gallons	Allowance
0 - 3,999	$3,775 + $1.60/gal.
≥ 4,000	$6,975 + $0.80/gal.

 

Asbestos Abatement Table (maximum allowance)
Non-SGA Condo/Coops1
Removal Units	Allowance
Internal Linear Feet	$1,600 + $11/lin. ft.
Internal Square Feet	$1,600 + $11/sq. ft.
Rentals & SGA Condo/Coops2
Removal Units	Allowance
Internal Linear Feet	$1,600 + $11/lin. ft.
Internal Square Feet	$1,600 + $11/sq. ft.

 

(g)   Abatement of Lead-Based Paint Hazards6
	Item		Units	Allowance
				Non-targeted Areas	Targeted Areas
*	(1)	Inspection for Lead-Based Paint Hazards16	d.u. common area17	400.00	400.00
*	(2)	Risk Assessment of Lead-Based Paint Hazards16	d.u. common area18	250.00	250.00
*	(3)	Ceilings, lamination	rooms	320.00	420.00
*	(4)	Ceilings, common area, lamination	sq. ft.	1.80	2.50
*	(5)	Doors (incl. frame and hardware), main entrance and lobby	set	4,600.00	5,000.00
*	(6)	Doors (incl. frame and hardware), hollow metal	doors	550.00	800.00
*	(7)	Doors (incl. frame and hardware), wood swing	doors	155.00	350.00
*	(8)	Doors (incl. frame and hardware), bi- fold closet	bi-fold	125.00	300.00
*	(9)	Sliding closet (2 doors, incl. frame and hardware)	set	145.00	300.00
*	(10)	Flooring, finished wood	rooms	575.00	1,250.00
*	(11)	Flooring, resilient w/underlayment	rooms	515.00	585.00
*	(12)	Partitions, gypsum board or plaster	rooms	690.00	1,170.00
*	(13)	Partitions, common area	sq. ft.	1.80	2.50
*	(14)	Stairs, steel (incl. risers, pans, railings, stringers, & newel posts), stripped	steps	45.00	60.00
*	(15)	Window, insulating glass	units	200.00	425.00
*	(16)	Window, insulating glass over 24 sf	sq. ft.	12.00	30.00
*	(17)	Convectors or radiators, new	units	260.00	275.00
*	(18)	Convectors or radiators, stripped	units	115.00	150.00
*	(19)	Risers, stripped	lin. ft.	15.00	20.00
*	(20)	Kitchen cabinets19	lin. ft.	65.00	75.00
*	(21)	Kitchen cabinets, base & counter19	lin. ft.	80.00	105.00
*	(22)	Medicine cabinets (incl. mirror)20	units	95.00	125.00
*	(23)	Remove and install window sill	units	115.00	150.00
*	(24)	Remove and install baseboard, wood molding	lin. ft.	2.50	3.50
*	(25)	Remove and install closet shelf and pole	set	55.00	75.00

 

* Denotes Major Capital Improvement (MCI).

** Denotes Energy Conversation Items which shall also be considered Major Capital Improvements.

# Denotes that the item allowance may be reduced by proportion of non-residential space where the item serves both residential and non-residential space. (Items wholly within or serving the non-residential space receive no allowance.)

1   The Maximum CRC contained in this column is available to multiple dwellings, Buildings or structures that are owned as a Cooperative or Condominium and that have an average assessed value of less than thirty thousand dollars per dwelling unit.

2   The Maximum CRC contained in this column is available to multiple dwellings, Buildings or structures that are (a) owned and operated as rental developments, (b) owned and operated by Mutual Companies, (c) owned and operated by Mutual Redevelopment Companies, (d) developed as a planned community and owned as two separate Condominiums containing a total of ten thousand or more dwelling units, or (e) owned as a Cooperative or Condominium for which the Alterations or Improvements for which such multiple dwelling, Building or structure has applied for J-51 benefits were carried out with Substantial Governmental Assistance as such term is defined in 28 RCNY § 5-07.1(a).

3   For (1) removal or encapsulation of any friable asbestos when done as part of a substantial rehabilitation requiring an alteration permit, or (2) for removal of asbestos Thermal System Insulation (TSI) on other rehabilitation or (3) for removal of other friable asbestos (and not roofing, siding or flooring) pursuant to a report from a certified asbestos inspector describing condition, quantity and location of asbestos containing materials to be removed including microscopic analysis. TSI means insulation applied to heating, ventilation or air conditioning systems, hot or cold domestic water systems for the purpose of preventing heat transfer or water condensation. TSI shall include insulation on boilers, water tanks, air handling equipment and ducts, piping, pipe fittings or valves.

4   This item requires an affidavit from an engineer or architect certifying that he has personal knowledge of the installation and that the quantity claimed was installed. It also requires site photographs or other evidence satisfactory to HPD documenting the installation of the item.

5   This item includes inner walkways, courtyards, cellar slabs and the public sidewalk.

6   "For construction commenced on or after August 2, 2004, requires (a) ""an abatement"" of lead-based paint hazards, as defined in 40 Code of Federal Regulations part 745 or any successor regulations, in any existing dwelling, including any vacant or occupied dwelling unit or any common area, and (b) proof of lead-based paint hazards pursuant to an "inspection" and/or "risk assessment", as defined in 40 Code of Federal Regulations part 745 or any successor regulations. Notwithstanding the foregoing, no such benefit shall be given for (a) any abatement performed to comply with a notice of violation issued for a violation of Article 14 of Subchapter 2 of Chapter 2 of Title 27 of the Administrative Code, or (b) any abatement performed in a dwelling unit or in the common areas in such dwelling unless all of the lead-based paint hazards identified in such dwelling unit or in all of the common areas in such dwelling have been abated.

Furthermore, the deleading of lead-based paint hazards pursuant to a NYC Dept. of Health and Mental Hygiene order that is commenced prior to August 2, 2004 will continue to be eligible for J-51 benefits provided that there is an approved contract and sign-off. The allowance for such deleading of lead-based paint hazards will be per contract."

7   For substantial alterations and conversions only. The maximum quantity for this item is the number of new rooms created in the space where the demolition was done.

8   Not eligible if brickwork is covered by cement wash or other coating.

9   For skylights over 16 sq. ft. The maximum allowance for eligible skylights under 16 sq. ft. shall be 50 percent of allowance listed.

10   Plus all other applicable partial elevator items listed.

11   For buildings over eight stories the approved quantity shall be equal to the actual quantity increased by 10 percent for each floor over eight.

12   For water service 2 1/2" in diameter or greater than approved length shall be equal to one and one-half times the actual installed length.

13   Oil, gas, or combination burner.

14   For submetering, the owner must comply with the rent decrease requirements of DHCR, and the project must consist of a building-wide submetering in all individual dwelling units.

15   This item requires an affidavit from an engineer or architect certifying the installation of a natural gas-fired electric cogeneration system or the conversion or modification of an existing oil-fired cogeneration system to a natural gasfired electric cogeneration system. Such affidavit also must provide that the waste heat from the cogeneration unit is used for heating domestic hot water or space heating or cooling of the residential units.

16   In order to qualify for benefits for Inspection for Lead-Based Paint Hazards or Risk Assessment of Lead-Based Paint Hazards, (a) the inspection or risk assessment must be an "inspection" or "risk assessment" as defined in 40 Code of Federal Regulations part 745 or any successor regulations, (b) the inspection or risk assessment must have determined that lead-based paint hazards exist in such dwelling, including any vacant or occupied dwelling unit or any common area, and (c) an "abatement" of lead-based paint hazards, as defined in 40 Code of Federal Regulations part 745 or any successor regulations, must have been performed in response to such inspection or risk assessment determination. Notwithstanding the foregoing, no such benefit shall be given for the inspection or risk assessment of a dwelling unit or common area if (a) any abatement performed in a dwelling unit or common area in response to such inspection or risk assessment determination was also performed to comply with a notice of violation issued for a violation of Article 14 of Subchapter 2 of Chapter 2 of Title 27 of the Administrative Code, or (b) all of the lead-based paint hazards identified in such dwelling unit or in all of the common areas in such dwelling by such inspection or risk assessment have not been abated. Furthermore, such benefits for inspection or risk assessment of lead-based paint hazards shall only be given for such inspections or risk assessments commenced on or after August 2, 2004.

17   For dwellings with no more than three stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $400. For dwellings with four to six stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $800. For dwellings with at least seven stories, the allowance for both non-targeted areas and targeted areas for inspection of all of the common areas in such dwelling is $1,200.

18   For dwellings with no more than three stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $250. For dwellings with four to six stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $300. For dwellings with at least seven stories, the allowance for both non-targeted areas and targeted areas for risk assessment of all of the common areas in such dwelling is $400.

19   The eligible length cannot exceed 8 feet in any apartment.

20   Maximum of one per apartment unless the apartment has two or more bathrooms.

§ 5-09 Additional Documentation for Certain Alterations or Improvements.

Applications for alterations requiring a new or amended Certificate of Occupancy must include: (a) PW-1, PW-1A, PW-1B and Initial Work Permits; and (b) final Certificate of Occupancy; (c) such additional documentation as may be applicable or re- quested. The following major capital improvements require the approval of designated agencies on the forms indicated below, and such additional documentation as the Office shall require. The forms listed herein may be revised or added to by the Department of Buildings, in which case the Office will require the forms as revised. If a Borough Office was not using any of the referenced forms when documentation was obtained, the Office may require the forms then in effect or as listed in the prior Rules and Regulations.

   (a)   Asbestos abatement.

      (1)   Asbestos Inspection Report (ACP-7) or Asbestos Removal Plan.

   (b)   Adequate wiring, new wiring or new service.

      (1)   DOB Certificate of Electrical Inspection or contractor's affidavit if the Certificate is not applicable.

   (c)   Boiler/burners: boiler and oil burner replacement.

      (1)   Notice of Proposed Steam or Hot Water Boiler Installation for boilers serving 6 units or more and over 350,000 BTUs (B form 900A signed by a boiler inspector, DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   For boilers with a capacity of 350,000 BTUs or more, approved Application for Certificate of Operation (APC 5-0, stamped) or Certificate of Registration (APC 501), (Bureau of Air, Noise and Hazardous Materials, DEP); and

      (4)   DOB Certificate of Electrical Inspection or contractor's affidavit if the Certificate is not applicable (e.g., if boiler only); and

      (5)   Certificate of Approval for Oil Burning Installation (B Form 16A, Sign-off, DOB).

   (d)   Boiler/burners: boiler and gas burner or boiler and combination gas and oil burner.

      (1)   Schedule B Plumbing (PW-1B) and/or Notice of Proposed Steam or Hot Water Boiler I installation (B form 900A signed by a boiler inspector) (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   For boilers with a capacity of 350,000 BTUs or more, approved Application for Certificate of Operation (APC 5-0, stamped) or Certificate of Registration (APC 501), (Bureau of Air, Noise and Hazardous Materials, DEP); and

      (4)   DOB Certificate of Electrical Inspection or contractor's affidavit if the Certificate is not applicable.

   (e)   Boiler/burners: boiler only.

      (1)   If burner is oil-fired, documents (1) through (5) in paragraph (c) above; or

      (2)   If burner is gas-fired, documents (1) through (4) of paragraph (d) above; or

      (3)   If burner is gas- and oil-fired, documents (1) through (4) of paragraph (d) above.

   (f)   Boiler/burners: burner upgrading.

      (1)   Approved Application for Certificate of Operation (APC 5-0, stamped, Bureau of Air, Noise and Hazardous Materials, DEP).

   (g)   Boiler/burners: new central heating system.

      (1)   Plan/Work Approval Application with Schedule C Heating & Combustion Equipment for oil or Schedule B Plumbing for gas (PW-1 with PW-1C or PW-1B), or computer printout showing scope of work (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   DOB Certificate of Electrical Inspection or contractor's affidavit if the Certificate is not applicable; and

      (4)   Approved Application for Certificate of Operation (APC 5-0, stamped, Bureau Air, Noise and Hazardous Materials, DEP); and

      (5)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (h)   Boiler enclosure.

      (1)   Initial Work Permit or PW-2 (DOB); and

      (2)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (i)   Chimney.

      (1)   Initial Work Permit or PW-2 (DOB); and

      (2)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (j)   Compactor: conversions to central and upgrading of incinerators.

      (1)   Initial Work Permit or PW-2 (DOB); and

      (2)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

      (3)   For replacement compactor, submit affidavit attesting to the replacement.

   (k)   Compactor: new or refuse chute.

      (1)   Initial Work Permit or PW-2 (DOB); and

      (2)   Computer print-out showing plumbing sign-off or B Form 505 (DOB) or Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (l)   Deleading (removal of lead paint).

      (1)   Violation Notice, Approved Contract and Violation Dismissal (Department of Health)

   (m)   Elevator installation: replacement or upgrading (except replacement of hoist cables).

      (1)   Approved Elevator application/Permit (ELV-1, DOB); and

      (2)   Sign-off by a DOB inspector (Form 73), or a stamped Elevator Inspection/Test Report by Approved Private Elevator Inspection Agency (ELV-3, DOB); and

   (n)   Fire escapes.

      (1)   Initial Work Permit or PW-2 (DOB); and

      (2)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (o)   Hot water heater or hot water tank.

      (1)   Plan/Work Approval Application with Schedule B Plumbing (PW-1 with PW-1B), or computer printout showing scope of work (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

      (4)   For boilers with a capacity of 350,000 BTUs or more, approved Application for Certificate of Operation (APC 5-0, stamped) or Certificate of Registration (APC 501), (Bureau of Air, Noise and Hazardous Materials, DEP).

   (p)   Landmarks preservation work permit.

      (1)   Permit for Minor Work or Certificate of Appropriateness as applicable and Notice of Compliance (Landmarks Preservation Commission); and

      (2)   Description of Landmarks Preservation work listed on or attached to the R-2 form available from the J-51 Office.

   (q)   Oil tank installation.

      (1)   Plan/Work Approval Application with Schedule C Heating & Combustion Equipment (PW-1 with PW-1C), or computer printout showing scope of work (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Certificate of Approval for Oil Burning Installation (B Form 16A, Sign-off, DOB).

   (r)   Piping: gas.

      (1)   Plan/Work Approval Application with Schedule B Plumbing (PW-1 with PW-1B) or computer printout showing scope of work (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Computer printout showing plumbing sign-off or B Form 505 (DOB); and

      (4)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (s)   Piping: waste and vent.

      (1)   Plan/Work Approval Application with Schedule B Plumbing (PW-1 with PW-1B) or computer printout showing scope of work, (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Computer printout showing plumbing sign-off or B Form 505 or Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (t)   Piping: water mains and risers.

      (1)   Plan/Work Approval Application with Schedule B (PW-1 with PW-1B) or computer printout showing scope of work, (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Computer printout showing plumbing sign-off or B Form 505 (DOB) or Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (u)   Sealing dumbwaiters.

      (1)   Initial Work Permit or PW-2 or Plan/Work Approval Application or computer printout showing scope of work (PW-1, DOB); and

      (2)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (v)   Sewer (street connection).

      (1)   Street Opening Permit from the Bureau of Sewers (DEP) or Bureau of Highways (Department of Transportation) as applicable.

   (w)   Sprinkler (new or relocated) plumbing and drainage.

      (1)   Plan/Work Approval Application with Schedule B Plumbing (PW-1 with PW-1B) or computer printout showing scope of work, (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (x)   Standpipes.

      (1)   Plan/Work Approval (PW-1) or computer printout showing scope of work, (DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

   (y)   Structural items not physically verifiable.

      (1)   Affidavit from an architect or engineer specifying the nature, quantity and location of work done (e.g. number of floor joists installed, cubic yards of structural concrete used, pounds of structural steel used, etc.). In addition, length, size and placement of steel beams may be required. Photographs of new floor joists in place are recommended.

   (z)   Water service (street connection).

      (1)   Street-Opening Permit (Bureau of Highways, DOT)

   (aa)   New water storage tank (no permit required for replacement, submit affidavit attesting to replacement).

      (1)   Plan/Work Approval Application with Schedule B Plumbing (PW-1 with PW-1B) or computer printout showing scope of work DOB); and

      (2)   Initial Work Permit or PW-2 (DOB); and

      (3)   Letter of Completion for DIR. 14 on work done pursuant to permit or computer printout showing the sign-off date (DOB).

§ 5-10 Neighborhood Preservation Program Areas.

AREAS IN THE COUNTY OF BRONX:

MOTT HAVEN: The area bounded by East 159th Street; Third Avenue; East 161st Street; Prospect Avenue; East 149th Street; Jackson Avenue; Bruckner Expressway; Major Deegan Expressway; Morris Avenue; East 149th Street and Park Avenue.

ALDUS GREEN: The area bounded by East 169th Street; East 167th Street; Westchester Avenue; Sheridan Expressway; Longfellow Avenue; Randall Avenue; Tiffany Street; Longwood Avenue; Bruckner Expressway; East 149th Street; and Prospect Avenue.

MORRISANIA: The area bounded by Cross Bronx Expressway; Park Avenue; East 174th Street; Washington Avenue; Cross Bronx Expressway; Arthur Avenue; Crotona Park North; Waterloo Place; East 175th Street; Southern Boulevard; Cross Bronx Expressway; Sheridan Expressway; East 167th Street; East 169th Street; Prospect Avenue; East 161st Street; Third Avenue; East 159th Street; Park Avenue; and Webster Avenue.

HIGHBRIDGE-CONCOURSE: The area bounded by Washington Bridge-Cross Bronx Expressway; Webster Avenue; Park Avenue; East 149th Street; and the Harlem River.

WEST TREMONT: The area bounded by West Fordham Road; East Fordham Road; Webster Avenue; Cross Bronx Expressway; George Washington Bridge; and the Harlem River.

BELMONT-BRONX PARK SOUTH: The area bounded by Southern Boulevard; Bronx Park South; Boston Road; East 180th Street; Bronx River Parkway; Cross Bronx Expressway; Crotona Parkway; East 175th Street; Waterloo Place; Crotona Park North; Arthur Avenue; Cross Bronx Expressway; Washington Avenue; East 174th Street; Park Avenue; Cross Bronx Expressway; and Webster Avenue.

KINGSBRIDGE: The area bounded by Van Cortlandt Park South; West Gun Hill Road; Jerome Avenue; Bainbridge Avenue; East 211th Street and its prolongation; Conrail right-of-way; Bedford Park Boulevard; Webster Avenue; East Fordham Road; West Fordham Road; the Harlem River; Marble Hill Avenue; West 230th Street; Riverdale Avenue; Greystone Avenue; Waldo Avenue; Manhattan College Parkway; and Broadway.

SOUND VIEW: The area bounded by the Cross Bronx Expressway; Bronx River Parkway; East Tremont Avenue; White Plains Road; Randall Avenue; Olmstead Avenue; Lacombe Avenue; Westchester Creek; East River; Bronx River; Westchester Avenue; and Sheridan Expressway.

PELHAM PARKWAY: The area bounded by Adee Avenue; Mathews Avenue; Williamsbridge Road; Pelham Parkway South; Yates Avenue; Lydig Avenue; Williamsbridge Road; Neil Avenue; Bogart Avenue; East Tremont Avenue; Bronx River Parkway; and Bronx Park East.

AREAS IN THE COUNTY OF KINGS (BROOKLYN):

WILLIAMSBURG: The area bounded by Metropolitan Avenue; Union Avenue; Conselyea Street; Wood Point Road; Frost Street; Morgan Avenue; Meserole Street; Bushwick Avenue; Flushing Avenue; Union Avenue; Division Avenue; and the East River.

BEDFORD-STUYVESANT: The area bounded by Myrtle Avenue; Broadway; Ralph Avenue; Atlantic Avenue; and Nostrand Avenue.

BUSHWICK: The area bounded by Flushing Avenue; Cypress Avenue; Menahan Street; St. Nicholas Avenue; Gates Avenue; Wyckoff Avenue; Eldert Street; Irving Avenue; Chauncey Street; Central Avenue; property line of the Cemetery of the Evergreens; Conway Street; and Broadway.

EAST-NEW YORK: The area bounded by Jamaica Avenue; Elderts Lane; Atlantic Avenue; Fountain Avenue; New Lots Avenue; and Sheffield Avenue.

SOUTH BROOKLYN (A): The area bounded by The Buttermilk Channel; Congress Street; Hicks Street; Hamilton-Gowanus Parkway; the Gowanus Canal; and the Gowanus Bay.

SOUTH BROOKLYN (B): The area bounded by Fourth Avenue; Pacific Street; Flatbush Avenue; Sixth Avenue; and 15th Street.

SUNSET PARK: The area bounded by the Upper New York Bay; the Gowanus Bay; 15th Street; Prospect Park S.W.; Coney Island Avenue; Caton Avenue; Fort Hamilton Parkway; 37th Street; Eighth Avenue; Long Island Railroad right-of-way; Gowanus Expressway; 64th Street; Shore Parkway; and the Long Island Railroad right-of-way.

CROWN HEIGHTS: The area bounded by Pacific Street; Vanderbilt Avenue; Atlantic Avenue; Ralph Avenue; East New York Avenue; Utica Avenue; Winthrop Street; Flatbush Avenue; Parkside Avenue; Ocean Avenue; Empire Boulevard; Washington Avenue; Eastern Parkway; Grand Army Plaza; and Flatbush Avenue.

CONEY ISLAND: The area bounded by the Coney Island Creek; Stillwell Avenue; the Boardwalk West; and West 37th Street.

FLATBUSH: The area bounded by Parkside Avenue; Flatbush Avenue; Winthrop Street; New York Avenue; Clarendon Road; East 31st Street; Newkirk Avenue; Nostrand Avenue; Foster Avenue; New York Avenue; Avenue H; Flatbush Avenue; Avenue K; and Coney Island Avenue.

EAST FLATBUSH: The area bounded by Clarkson Avenue; Utica Avenue; East New York Avenue; East 98th Street; Church Avenue; Ralph Avenue; Clarendon Road; and New York Avenue.

BROWNSVILLE: The area bounded by Broadway; Rockaway Avenue; Atlantic Avenue; East New York Avenue; Christopher Avenue; Glenmore Avenue; Powell Street; Sutter Avenue; Van Sinderen Avenue; Dumont Avenue; Junius Street; Livonia Avenue; Stone Avenue; Linden Boulevard; Rockaway Avenue; Hegeman Avenue; Hopkinson Avenue; Riverdale Avenue; East 98th Street; East New York Avenue; Ralph Avenue; Atlantic Avenue; and Saratoga Avenue.

AREAS IN THE COUNTY OF NEW YORK (MANHATTAN):

LOWER EAST SIDE: The area bounded by East 14th Street; the East River; Delancey Street; Chrystie Street; East Houston Street; and Avenue A.

MANHATTAN VALLEY: The area bounded by Cathedral Parkway (West 110th Street); Central Park West; West 100th Street; and Broadway.

EAST HARLEM: The area bounded by East 142nd Street; the Harlem River; East 96th Street; and Fifth Avenue.

CENTRAL HARLEM: The area bounded by West 145th Street; the Harlem River; Fifth Avenue; Cathedral Parkway (West 110th Street); Morningside Avenue; West 123rd Street; St. Nicholas Avenue; West 141st Street; and Bradhurst Avenue.

HAMILTON HEIGHTS: The area bounded by West 155th Street; Bradhurst Avenue; West 141st Street; Convent Avenue; West 140th Street; Amsterdam Avenue; West 133rd Street; and Riverside Drive.

WASHINGTON HEIGHTS: The area bounded by the Harlem River; Teunissen Place; West 230th Street; Marble Hill Lane; the Harlem River; West 155th Street; and the Hudson River.

AREAS IN THE COUNTY OF QUEENS:

HALLETS POINTS: The area bounded by the East River-East Channel, Hallets Cove and Pot Cove; Hoyt Avenue South; 21st Street; 31st Avenue; Vernon Boulevard; and 35th Avenue.

JACKSON HEIGHTS-CORONA-EAST ELMHURST: The area bounded by Grand Central Parkway; Long Island Railroad right-of-way; 110th Street; Corona Avenue; Long Island Expressway; Junction Boulevard; Roosevelt Avenue; and Brooklyn-Queens Expressway East.

RIDGEWOOD: The area bounded by Grand Avenue; Rust Street; 59th Drive; 60th Street; Bleecker Street; Forest Avenue; Myrtle Avenue; the Long Island Railroad right-of-way; and Queens-Brooklyn boundary line.

JAMAICA SOUTH: The area bounded by the Long Island Railroad right-of-way; New York Boulevard; Southern Parkway (Sunrise Highway) and Van Wyck Expressway.

FAR ROCKAWAY: The area bounded by the Jamaica Bay-Mott Basin; Queens-Nassau boundary line; Far Rockaway Beach; Beach 32nd Street; and Norton Drive.

AREAS IN THE COUNTY OF RICHMOND (STATEN ISLAND):

PORT RICHMOND: The area bounded by the Kill Van Kull; Jewett Avenue and its prolongation; Forest Avenue; and the Willow Brook Expressway.

NEW BRIGHTON: The area bounded by the Kill Van Kull; Westervelt Avenue; Brook Street; Castleton Avenue; and North Randall Avenue and its prolongation.

STAPLETON: The area bounded by Victory Boulevard; the Upper New York Bay; Vanderbilt Avenue; Van Duzer Street; Cebra Avenue; and St. Pauls Avenue.

FOX HILLS: The area bounded by Vandervilt Avenue; the Upper New York Bay; the Staten Island Rapid Transit Railway right-of-way; and the Staten Island Expressway.