Money & Taxes
Queens Co-op Abatement Status Starts With the Board
Queens co-op and condo owners should check primary-residence certification, board filing, and unit eligibility before counting on the abatement.
Published June 23, 2026 ยท Last verified June 23, 2026
For a Queens co-op or condo, the abatement check is partly a building-file question. The board or authorized agent applies for the whole development. The unit owner certifies primary residence to the board or agent. Unit eligibility can depend on primary residence, ownership of no more than three units in the development, condo deed or transfer-tax filing, and whether a business or sponsor owns the unit.
Before relying on a lower monthly carrying cost, ask the board or managing agent what was filed for the unit. Keep the primary-residence certification, ownership details, deed or transfer-tax filing, board response, and next Finance bill together.
Compare the unit status with the NYC Finance abatement requirements. If the bill and board response differ, give the managing agent the unit details and bill date.