Extend and Reform J-51 Tax Abatement

Seek to extend the J-51 tax abatement program and reduce barriers that limit participation.

Date Promised

February 3, 2025

Owner Agency

Mayor's Office

Requires State Action

Yes

Last updated: January 2, 2026

Overview

• Advocate for extending the J-51 tax abatement program through 2035, allowing landlords to continue accessing tax relief tied to building repairs and capital improvements.
• The proposal also calls for reducing application fees and administrative hurdles that discourage smaller property owners from participating in the program.
• J-51 is framed as a tool to support ongoing building maintenance and repairs, with the extension requiring approval by the State Legislature.