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DOF Ruling Confirms Property Tax Exemption for Homeless Shelter in a Leasehold Condominium

In response to a ruling request from Holland & Knight, the New York City Department of Finance (DOF) issued a ruling (FLP-22-5024) holding that a homeless shelter owned and operated by a not-for-profit (NFP) entity is...more

New York City Property Tax Blueprint an Incomplete Solution

Former New York City Mayor Bill de Blasio's Advisory Commission on Property Tax Reform (the Commission) issued a report on Dec. 28, 2021, titled "The Road to Reform: A Blueprint for Modernizing and Simplifying New York City's...more

Regulatory Changes Impact Leasehold Condominiums in New York

The leasehold condominium structure has become a popular way for landlords and nonprofit entities to establish or modify their relationship to permit space that the nonprofit would formerly lease to qualify for a real...more

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