The Dept. of Finance (DOF) has screwed up the primary residency information for the tax abatement for at least two shareholders in our co-op. Worse yet, both residents say they never received the paperwork from DOF required to correct the error! The only reason we know the DOF's classification is that both units were marked with an asterisk (not primary residence) on the summary sheet sent to our managing agent.
Does anyone have a copy of the ACTUAL FORMS that were sent to people who were proclaimed as non-primary residents? I've looked through the DOF website and can't find the paperwork, though other forms are there. You'd think it would be here: http://www.nyc.gov/html/dof/html/property/coop_condo_abatement.shtml
Has anybody figured out how to get this form? I called 311 but they told me it would take 7 days for somebody to look at my request, and by then I'll miss the new 4/12 deadline.
I found forms for previous years at the link below (unfortunately you have to pay to download the form);
http://www.docstoc.com/docs/10580802/Exemption-And-Abatement-Application-For-Owners-Exemption-And-Abatement-Application-For-Owners---New-York
Try this link
http://www.nyc.gov/html/dof/html/forms_reports/property_forms_condo_coop.shtml
Carol, thanks very much for the link, but those appear to be the forms for the co-op corporation to file for the abatement for the whole building. The form that's proving hard to find is the one for an individual shareholder to dispute the designation of non-primary residency. We're now up to about 10% of the apartments in our building saying they ARE primary residences, despite the DOF's claims.
It appears to me that the website says that a letter will be mailed to you if Finance believes that you will be phased out since it is NOT your primary residence. I would think that letter would include the necessary form to contest their records. It does not appear to me that everyone must complete it in order for benefits to continue.
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Phase Outs for Owners Currently Receiving the Abatement - DEADLINE EXTENDED
If you are an owner who is not using the unit as your primary residence and you received the abatement in 2011/2012, your abatement will be phased out. Non-primary resident owners include units that are held solely by a trust. We will mail you a letter soon letting you know if you no longer qualify for the abatement. Responses to this notice should be mailed by April 12, 2013 to:
NYC Co-op/Condo Abatement
P.O. Box 1194
Maplewood, NJ 07040
JG, you're right that DOF says they will send the appropriate forms to any affected residents. However, we have three residents in our building who want to contest the DOF's finding of primary residence, but they all say they received no forms at all in the mail. The only way we know about their non-primary status is through the DOF's summary sheet sent to our managing agent. These shareholders want to submit the required form, but they don't have it.
The DOF has posted the letter on their website. You can find it here: http://www.nyc.gov/html/dof/downloads/pdf/coop_condo_abatement/coop_condo_fact_sheet.pdf
Unfortunately, althought they say the necessary form is "on the back of the posted letter", it isn't. Here is the paragraph about contesting the primary residence ruling. If you do not receive the letter and/or the form, I would suggest you send your own letter to the address listed, certified, return receipt requested, stating that you wish to contest the ruling but never received the necessary form. That may preserve your right to protest.
"NOTICES
We will be sending notices to individual co-op and condo units that are no longer eligible for the abatement.We do not want any property that is owned by a primary resident individual to lose the abatement. If you are an individual owner of this unit and it is your primary residence, please complete and return the Primary Residence Verification on the back of this letter by April 12, 2013. This will ensure that you maintain the abatement. Responses to the notice should be mailed to:
NYC Co-Op/Condo Abatement
P.O. Box 1194
Maplewood, NJ 07040
Responses can be sent by certified mail, if you wish."
Thank you, Steve. It does indeed look like the DOF intended to include the form at the link you mention. "Please complete and return the Primary Residence Verification ON THE BACK OF THIS LETTER" - with no such form included in the .pdf!
Confusion seems to be rampant on this issue. Here's a similar discussion on StreetEasy: http://streeteasy.com/nyc/talk/discussion/34260-nyc-finance-letter-with-nj-address
I'm reviewing my coop's 2012/2013 CO-OP TAX BENEFITS notice dated March 4, 2013. Almost (but not) all of the units with no STAR credits are flagged with a small * to the right of the co-op abatement amount. The last page of the package is a special notice, stating that those * units may no longer qualify for the abatement per NYC records. Co-op managment has until Apr 1, 2013 to report any discrepancies of ownership that occurred on or prior to Jan 5, 2012. Contact coopabat@finance.nyc.gov with any questions.
Shareholders application for personal exemption at nyc.gov/ownerexemption has info, 2013/14 due date was 3/15/2013. No form available other than for dropping exemptions.
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P.S.: I work near the Dept. of Finance's Manhattan Business Center at 66 John Street and just tried to get copies of the appropriate forms there. I was told that they didn't have them and the forms were available only by mail. Thanks a lot.
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