J-51 Program

Introduction

The J-51 Program is a New York City property tax exemption and abatement initiative that encourages the rehabilitation and modernization of residential buildings. When owners invest in capital improvements—such as system upgrades, energy efficiency enhancements, or conversions of non-residential space into housing—they may qualify for significant tax relief. Metropolitan Realty Exemptions provides expert guidance to ensure owners maximize these valuable incentives while improving the long-term quality of their properties.

Key Components of the J-51 Program

Program Objective:

J-51 promotes the revitalization of multifamily housing by reducing the tax burden associated with capital upgrades. The program strengthens neighborhoods by preserving housing quality, supporting sustainability goals, and incentivizing investment in older apartment buildings.

Who Qualifies?

The J-51 Program supports a wide range of improvement initiatives, including:

  • Multifamily residential buildings undergoing qualified renovations or upgrades
  • Conversions of commercial or industrial buildings into residential use
  • Modernization projects such as energy systems, heating upgrades, roofing, and façade improvements

Eligible projects must meet program standards and be properly documented to receive benefits.

Benefits of Participating

J-51 delivers substantial financial and operational advantages:

  • Property Tax Exemptions & Abatements
    Reduce or eliminate property tax increases from improvements
  • Renovation Incentives
    Encourages owners to invest in aging housing stock
  • Energy Efficiency Support
    Promotes environmentally friendly and cost-saving upgrades
  • Community Impact
    Enhances housing quality and preserves affordability for tenants

Conclusion

J-51 is a powerful incentive for improving residential buildings across New York City. Partnering with Metropolitan Realty Exemptions ensures your renovation projects unlock maximum tax savings while strengthening tenant satisfaction and asset performance.

Speak with Metropolitan Realty Exemptions today to take full advantage of the J-51 Program for your next improvement project.