I have lived in my coop building for many years and have been receiving my tax benefit since it began. I didn’t recall the paperwork that was required to do so, but every year it comes, and every year our co-op corporation assesses us in the amount of the rebate.

In July 2013, my mother moved into our building. Soon afterward, she received by mail from the DOF, addressed to the former owner, the Coop/condo Tax Abatement Primary Residence Verification form, which she signed and returned. We understood that the first year for which she’d be eligible for the rebate was 2014-2015.

In July of this year, she was assessed a month’s maintenance, but did not receive the abatement. The managing agent received no information as to why she was deemed ineligible, and claims they are still waiting on an updated report form DOF. However, they stated that she would have needed to file the DOF’s 2014-2015 Tax benefits Application. They stated that they provide this form at closing. But we do not recall ever being provided the form, nor being advised to get a copy, at the closing. We thought the provision of the Primary Residence Verification was sufficient. If she did need to file the application, she missed not only the 2014-2015 deadline, but also the 2015-2016 deadline.

In this circumstance, what is our recourse? Should the managing agent have provided the form and advice? Should our lawyer have done so? Can the benefit be obtained retroactively. She is on a fixed income and we are pretty upset about this. Thanks for any info you can provide.