How to Get Your Building Removed from the LL97 Covered Buildings List (CBL) by Protesting Your Property’s Descriptive Details

by | Jan 13, 2025 | NYC Property Tax

Local Law 97 (LL97) sets strict carbon emissions limits for many New York City buildings. Each year, the Department of Buildings (DOB) publishes a preliminary list, called the Covered Buildings List (CBL), identifying properties that appear subject to LL97. If your property is on that list but you believe it should not be, there may be a way to get removed—especially if the Department of Finance (DOF) records overstate your building’s gross square footage (GSF) or miscount the number of buildings. Below is an overview of how building owners can challenge their CBL status based on actual GSF or “average GSF per building.”

For more info, see Article 320 Info Guide.

Why GSF (and Accurate Building Counts) Matter

  • Single-Building Threshold
    LL97 generally covers any single building that exceeds 25,000 gross square feet. If your single-building property is truly 25,000 square feet or less, you may have a strong basis to dispute your inclusion on the CBL.
  • Multiple-Building Threshold
    On a single tax lot, multiple smaller buildings (each under 25,000 square feet) may still be subject if, in the aggregate, they total more than 50,000 square feet. If your combined GSF is actually under 50,000, you may be able to protest.
  • Miscounted Buildings
    DOF’s records sometimes combine multiple structures into one “building” or treat one structure as two. For instance, DOF might list a single 30,000-sf building when there are actually two smaller buildings on the lot (each under 25,000 sf). Correcting the building count and footprint can be crucial in reducing or eliminating LL97 liability.
  • Difference Between DOF “GSF” and DOB “GFA”
    The Department of Finance “gross square footage” in its tax records can differ from the “gross floor area” used in LL97. A professional floor area analysis may show that your building(s) are smaller or organized differently than DOF data indicates.

Step 1: Gather Accurate Square Footage & Building Count Data

  1. Commission a Floor Area Analysis
    Hire a registered design professional (RDP) to measure each structure accurately. Ensure they account for basements, mechanical rooms, stairwells, and all typical “enclosed” areas but exclude unroofed courtyards or similar spaces that do not count as GSF.
  2. Identify Separate Buildings
    If you have multiple standalone buildings on a single lot, document how they are physically distinct—even if DOF records lump them together. Photographs, site plans, and old filings can help show each structure is independently functioning.
  3. Compare Findings with DOF Records
    If your measured GSF (for the entire lot or for individual buildings) is below the LL97 thresholds, or if you have multiple buildings that each fall below the single-building threshold, you likely have grounds to file a dispute.
  4. Collect Supporting Evidence
    This can include:
    • Old construction drawings
    • Building surveys or plans from licensed surveyors/architects
    • Photographs of building exteriors and interior configurations

Step 2: File a Protest with the Department of Finance

  1. Email DOF
    Under the city’s guidance, you can send a dispute to DOF at
    [email protected]
    with your borough-block-lot (BBL), contact information, and an explanation of why you believe the recorded GSF or building count is incorrect.
  2. Outline the Evidence
    In your message, detail how you arrived at the smaller, corrected GSF or the correct number of buildings. Refer to your RDP’s measurements and attach their certification or summary letter. The clearer your evidence, the more likely DOF will see your perspective.
  3. Prepare for a Follow-Up
    DOF may ask for clarifications or additional documents. Promptly respond so that your protest can move forward without delay.

Step 3: Next Steps After DOF’s Determination

  • If DOF Agrees
    Your property should come off the CBL, meaning LL97’s carbon emissions limits no longer apply. You also no longer need to submit annual emissions reports to DOB.
  • If DOF Denies the Protest
    You remain on the CBL. However, there might be other exceptions or pathways (e.g., garden-style apartments, affordability-based pathways) that could apply, so you may still have avenues to explore.
  • Extensions & Deadlines
    If you are in an active dispute, you should consider requesting an extension of time to file the LL97 emissions report until DOF issues its final determination. The DOB typically allows a 120-day grace period once DOF rules on your square footage or building-count question.

Real-World Success

We have successfully helped multiple clients remove their properties from the CBL. In one instance, the official DOF record showed a single 30,000-sf structure, but our verification confirmed two separate buildings under 25,000 sf each. Armed with the right evidence and advocacy, these properties achieved resolution without needing to invest heavily in LL97 retrofits.

How We Can Help

Navigating city agencies can be daunting. We assist property owners by:

  • Reviewing GSF vs. actual floor area
  • Verifying the number of distinct buildings on a tax lot
  • Advising on which records are most persuasive for DOF
  • Preparing the dispute submission and handling follow-up questions
  • Coordinating with experts and city officials until a final decision is reached

If you suspect your building has been incorrectly listed—or that DOF’s data on the building count is wrong—or simply want to confirm whether you qualify for removal from the CBL, contact us. A quick initial review can give you clarity and potentially save you from expensive compliance measures that may not even apply.

Disclaimer: This blog post is for general information only and does not constitute legal or engineering advice. Always consult with a qualified professional for your particular building’s circumstances.