NYC Property Tax

New DOF dispute path for CCA denials (and revocations): what managing agents need to know

New DOF dispute path for CCA denials (and revocations): what managing agents need to know

Published 11/12/2025 at 12:56 PM

By: Benjamin M. Williams

The Department of Finance (DOF) has published a formal, building-level dispute mechanism for the Cooperative & Condominium Property Tax Abatement (CCA). In short: starting December 1, 2025, managing agents and boards can now dispute certain CCA denials on behalf of one or more units, and unit owners continue to have a separate path for primary-residence denials.

What’s new (at a glance)

  • Who can dispute
    • Unit owners may dispute primary-residence–based denials/revocations (see codes M, R, N, P, U below). Deadline: 30 days from the date on DOF’s mailed notice.
    • Managing agents/boards (effective Dec. 1, 2025) may dispute other categories of denials for Tax Year 2025-26 and later. You can file during the impacted tax year or the immediately following year. Disputes filed more than one year after the end of the tax year will not be reviewed.
  • Use the DOF dispute form: “Co-op/Condo Abatement Denial Dispute Form.” The current form (rev. 7/16/2025) also lists administrative deadlines by benefit year. Attach supporting documents.
  • Reason codes are required: Your dispute must reference the reason code(s) shown on the Unit Status or Breakdown report for your building.

Note: DOF’s guidance page limits managing-agent/board disputes to 2025-26 and later, while the form lists a line for 2024-25 with a June 30, 2026 deadline. If you’re looking to challenge a 2024-25 outcome, verify current instructions with DOF before filing.

“Who can dispute what?” — the reason-code map

Per DOF, use this as your quick routing guide:

  • Codes for managing agents/boards
    1 (sponsor-owned unit), 2 (not a residential unit), 4 (co-op unit with no shares), 9 (owner holds >3 units), 10 (Clergy Exemption in place), 11 (Crime Victim/Good Samaritan Exemption), A (421-a conflict), B (missing unit information), T (ineligible tax class).
  • Codes for unit owners (primary-residence issues)
    M (applicant did not report unit as primary), R (reported as primary but no proof), N (DOF determined not primary residence), P (no response to DOF residency request), U (residency status not provided).
  • Identification number issues
    5 (no SSN/ITIN provided) and 6 (invalid SSN/ITIN) are owner disputes first; a managing agent/board may step in if the owner’s 30-day window has expired.

Timing & deadlines

  • Unit owners: 30 days from the date of the DOF denial/revocation notice (primary-residence issues only).
  • Managing agents/boards: file during the impacted tax year or the tax year immediately following; filings more than one year after the end of the impacted year won’t be reviewed. (Effective for 2025-26 and later denials.)
  • Form cutoffs (current form): 2024-25 → June 30, 2026; 2025-26 → June 30, 2027 (see note above about scope).

How to file (managing agents/boards)

  1. Pull your CCA Unit Status/Breakdown report and identify the reason code(s).
  2. Complete DOF’s dispute form (include development number, BBL, unit(s); indicate initial vs renewal/change application). Attach supporting documentation (e.g., proof of unit classification, ownership/share records, exemption removal, corrected TIN/SSN, etc.).
  3. Submit to DOF as instructed on the form/guidance page and keep proof of submission.
  4. Calendar the one-year outer limit so late disputes don’t get rejected.

For primary-residence denials (owners)

  • Alert affected owners immediately and give them the 30-day appeal clock and instructions. They must file directly with DOF for codes M, R, N, P, U.

Practical tips for managing agents

  • Centralize denial data: Track reason codes across all units so you can submit a single dispute covering multiple units where appropriate.
  • Pre-assemble proofs: For non-residency disputes, gather unit classification evidence, share ledgers, exemption termination dates, corrected identifiers, and any DOF correspondence.
  • Don’t miss owner windows: If DOF’s mail notice date is tight, consider sending owners a same-day alert with filing steps for primary-residence codes.
  • Have a fallback: Outside this DOF dispute path, if you received a denial or revocation of abatements/exemptions, you might need to sue the city. The deadline to file that lawsuit could be 4 months after denial/revocation in the case of an Article 78 lawsuit, for example.

Links & references