166:(HPD) from rescinding certificates of eligibility for any projects started on or after July 1, 1976. In 1977, the program was extended for an additional four years. Then, in 1978, the requirement that privately owned buildings contain at least six dwelling units was removed. Three years later, non-condominiums under the program were made subject to rent stabilization laws, a change from when non-condominiums were only temporary subjected to those same laws. The 1981 amendments also allowed the HPD to restrict access to the program for areas that did not need the tax incentives or should be used for non-residential purposes. In 1983, certain cities in the state were permitted to limit, restrict, or condition 421-a benefits. In the 1983 revision, the also state rescinded 421-a tax benefits for multi-family dwellings that were converted from non-residential use.
265:, along with other advocacy groups, worried that the loss of the tax break would make affordable housing too expensive to build in the city, and that the city would have to pay more to build such units. From when Mayor de Blasio took office in January 2014 to the expiration of the program in January 2016, developers received financing for 13,929 affordable units, of which 5,006 utilized the 421-a exemption program. In response to this issue, Governor Cuomo brought both union leaders and real estate executives together to create a deal on paying union-level wages on 421-a projects. At the conclusion of negotiations, unions and real estate developers reached an agreement to pay workers $ 60/hr on covered projects in Manhattan and $ 45/hr on covered projects within a mile of the
241:, the owner had to provide affordable housing in order to get any 421-a tax benefits. For such projects, a ten-year tax exemption could be obtained through building affordable units offsite, via a "negotiable certificate" from the city's Department of Housing Preservation and Development. However, a 20-year tax benefit could only be obtained by building affordable units on-site. In the rest of the GEA, certificates meant a 15-year exemption and on-site affordable units meant a 25-year exemption. Outside of the GEA, negotiable certificates were prohibited. A 15-year exemption was always allowed for any construction project, with a 25-year exemption being permitted if affordable housing units were built in the apartment building.
128:. Buildings with more than 300 residential units that are located within these areas would be granted a 100% tax exemption for up to three years during construction, plus a 100% exemption for 35 years after construction is complete, provided that they comply with one of three 421-a options. For all other buildings that do not qualify for the enhanced-affordability option, these buildings would have a tax exemption for 3 years during the construction process and 35 years after construction ends, provided that they comply with one of the three other 421-a options. However, the 100% exemption would only apply during the first 25 years after the completion of construction.
203:
311:
concession was a win for union workers in the city. However, the projects that meet these wage requirements will be rewarded with a full 100% exemption for the full 35 years, providing developers with an additional revenue stream to compensate for the increased labor costs. Outside of the GEA, developers can still opt into the program and receive the enhanced benefits if they meet the program requirements. Developers can be exempt from the wage requirements if they include 50% or more below-market units. The
150:
followed by a 20% decrease in the tax exemption every two years (80% exempt in year three, 60% exempt in year five, etc.) This would last until after the tenth year, in which the builder would begin paying the full property taxes mandated for the total value of the property. All builders of multi-family housing outside of the
Geographic Exclusion Area (GEA) had a right to this deduction. This version of the exemption remained in place before the addition of affordable housing requirements in the 1980s.
323:(IBO) predicted that the program would create roughly 10,000 to 15,800 affordable housing units over ten years at a per unit cost of $ 568,000. In addition, the agreement made also led the state government to allot an additional $ 2.5 billion in the state budget in order to create an additional 100,000 affordable housing units and 6,000 supportive housing units. The money was previously held up due to disagreements between Democrats and Republicans in the state government on the usage of those funds.
258:'s affordable housing plan by $ 2.8 billion. The extension of the program was void if such an agreement on union-level wages was not reached by January 15, 2016. Advocates of not renewing the program claimed that the program unfairly benefited real estate developers at the expense of the New York City taxpayer; the funds for the program essentially came from the New York City government. Because an agreement was not reached by the deadline, the 421-a program expired in New York on January 15, 2016.
294:
of affordable units created. The new 421-a program is also an option for condominium projects. However, condominium projects only qualify for this program if the project has 35 units or less, is not located in
Manhattan, and has a per unit assessed value at $ 65,000 or less. The exemption program excludes luxury condominiums projects after a proposal to include them was defeated in the state legislature. Including them would have raised the program's cost by $ 1 billion over ten years.
281:, the HSTPA "mark a turning point" for the millions of New Yorkers living in rent-stabilized apartments "after a steady erosion of protections and the loss of tens of thousands of regulated apartments." While tenant groups cheered the bill's passage, landlord groups worried that some of its provisions would undermine their ability to build and maintain apartment buildings. Following the passage of the act, some housing advocates called for the repeal of the 421-a tax exemption.
336:
7.2 billion over ten years. The
Association for Neighborhood Housing and Development, an interest group that advocated for non-profits and affordable housing groups, claimed that the city needed that extra money to make up for expected cuts in federal funding to the city over the next year, and that luxury development companies should have to pay full taxes on the property, not get a deduction. Meanwhile, Democratic State Senator
351:, claimed that the high construction costs, expensive land, and tax increases would make construction unfeasible without the tax break. One developer also claimed that they would be more likely to construct condos instead of rentals without the tax exemption because the differential would make condos comparably more profitable. The developer claimed that affordable rental units would take a hit without the 421-a program.
146:
housing in the city. The 421-a tax exemption program kept property taxes on the developer steady during and for a period of time after construction. The goal of doing so was to decrease the large tax burden an increased valuation of the property would create for the developer, which would then encourage residential housing creation in the process.
332:
property taxes, compared to the program proposal made in 2015. An analysis by the IBO found that a 35-year tax exemption program would cost $ 8.4 billion over the next ten years, although developers claim that this figure assumes that qualifying projects would have been built without the exemption anyway.
331:
Critics argue that the 421-a tax exemption program unfairly drains city tax revenue. The current tax breaks cost the city about $ 1.4 billion in lost tax revenue annually. The city government estimated that the new program signed into law will cost the city an extra $ 82 million a year in uncollected
293:
Under the program, the exemption lasts for three years of construction and 35 additional years after the project is complete. A full exemption on the tax increase will take place for the first 25 years after the construction period, with the tax benefits in the last ten years being tied to the number
301:
The new 421-a program no longer requires developers to include "community preference" as a requirement for being able to qualify for the program. Under the old version, developers were obligated to reserve half of the new residential units for existing residents of the surrounding neighborhood. They
249:
In June 2015, the state government agreed to renew the 421-a tax exemption program, extending it for another four years. The state increased the affordability requirement from 20% to 25-30%. However, the state extended the program conditionally. Specifically, the state set a requirement that workers
335:
Critics claim that the new 421-a program will cost city taxpayers even more than the old plan. The IBO found that the new 421-a plan would cost add $ 120 million per year, or $ 1.2 billion over ten years, to the overall cost of the program. This is compared to the old program that would have cost $
289:
As part of the 2017 plan, all housing developments must include between 25% and 30% affordable units to qualify for the program, with several ways for builders to meet that requirement. Previously, that affordability requirement was 20%. However, if the initial tenant of a rent stabilized unit in a
131:
Throughout the period of the exemption, the developer must pay at least the property taxes paid on the property prior to the exemption being granted. Developers do not have to pay taxes on the increased value of the property for the duration of the exemption period, with a phase out period in which
297:
In addition, the length of time developers receive incentives was increased from 25 years to 35 years, with the requirement to maintain affordable rents increased to 40 years. Projects that meet the requirements but are outside of the exclusion area can opt into the program. The program will be in
112:
The 421-a program applies to developers in New York City who build multi-family housing on land that is "vacant, predominantly vacant, or underutilized." 421-a applies to newly built, market-rate, multi-family housing units, whereas a rehabilitated or converted multi-family residential building is
57:
in the most densely populated areas of New York City. The exemption is granted for any buildings that add multiple new residential units, and typically lasts for 15 to 25 years after the building is completed. Longer exemption periods apply in less densely populated areas of the outer boroughs and
149:
The original 421-a program detailed a tax exempt period of three years or the construction period, whichever is shorter. During this period, the builder paid zero property taxes. Afterwards, a ten-year exemption period began, in which builders were exempt from the increase in taxes for two years,
65:
The original program gets its name from section 421-a in the New York Real
Property Tax Law. The 421-a program began in 1971, and the state government later added provisions to mandate the creation of affordable housing units in order for developers to qualify for the program. Under the original
189:
to the north. Outside of the excluded zone area, projects had an "as-of-right" exemption of between ten and fifteen years. In addition, the 1985 legislation allowed for a 25-year exemption period if the project took place in a neighborhood preservation area, was in an area eligible for mortgage
145:
There was a concern in the 1970s that residential housing construction was declining as people moved from New York City to the suburbs. In response to this trend, the state passed the original 421-a tax exemption program in 1971, with the goal of encouraging the construction of more residential
217:
Starting in 2006, the
Geographic Exclusion Area (GEA) was expanded to include other parts of New York City outside of Manhattan. The 421-a tax exemption affects the entire city, but the requirement for affordable housing only affects construction projects in the GEA. Generally, these areas are
310:
in
Manhattan that affect apartment buildings with 300 or more apartments. In addition, developers must pay their workers an average wage of $ 45 an hour (benefits included) on all projects within a mile of the East River waterfront, also for apartment buildings of 300 apartments or more. This
180:
As a follow-up to earlier legislation, in 1985 the eligibility of projects in the restricted area for 421-a tax benefits was restricted to projects that either received financial help from any level of government or had 20% of their housing units be certified by the HPD to be affordable. The
153:
Under the initial program, 421-a applied to all dwellings with at least ten housing units. The above exemption applied to the value of the housing improvements. The original 421-a program also required that rents in buildings receiving the tax exemption be at least 15% less than the rents of
305:
Following the New York state budget negotiations in April 2017, the 421-a tax exemption program was revived as "Affordable New York". As a condition to reviving the program, developers agreed to pay their workers an average of $ 60 an hour (benefits included) on all projects south of
318:
As a result of the passage of the new 421-a program, the state government predicts that the new 421-a program will generate an average of 2,500 affordable housing units to New
Yorkers of poor, working-class, and middle class income levels each year. An analysis by the city's
290:
building covered by the exemption decides to leave, then the building owner would no longer need to keep that specific unit rent stabilized for new tenants, assuming the rent for that unit is more than $ 2,700 a month. Under the old 421-a, there was no rent or income limit.
154:
comparable units nearby. 421-a housing units were also subject to all local rent stabilization laws that were passed for a period of ten years or however long the rent stabilization laws lasted, whichever period was shorter.
177:: Areas in Manhattan eligible for the exemption were reduced, and previously non-commercial sites now had to be underutilized for three years prior to construction to become eligible for the 421-a tax exemption program.
269:
waterfront in Queens and
Brooklyn. As such, the bill was submitted to the state legislature for approval. The program was officially revived with the passage of New York State's $ 153.1 billion budget in April 2017.
86:. Under the program, much of the stabilization benefit going to market renters goes away as does the older versions 50% community preference, making this program controversial. Tenant rights were expanded under the
218:
located where housing prices are the most expensive and where affordable housing is most needed. The entire GEA is in New York City. Under the current program, all of
Manhattan is part of the GEA. In addition, the
988:
250:
and developers come to an agreement on whether workers on 421-a construction projects would be paid union-level wages, something that developers stated would increase construction costs drastically. The city's
69:
The original program lapsed in
January 2016 after disagreements between the state government and the New York City government, but a deal was struck in November 2016 among unions, developers, and Governor
1347:
163:
83:
1474:
113:
subject to J-51 tax exemption and abatement. The program also requires a portion of a new development's units to be affordable in order for the developer to qualify for the tax exemption.
1868:
1314:
1407:
274:
87:
1740:
978:
1357:
347:
Real estate trade groups, in response, claim that the exemption program makes it feasible to build residential housing in the first place. John Banks, president of the
1263:
1367:
1013:
1342:
833:
1210:
696:
1812:
173:
review all local restrictions on 421-a benefits for approval. Additionally, the state passed laws that officially restricted benefits for projects in
1180:
169:
In 1984, the state mandated that rents for buildings built after January 1, 1974 be stabilized until May 15, 1985. Also, the state mandated that the
1307:
1563:
1459:
320:
251:
54:
261:
However, debate over how much the program helped to develop affordable housing in the city continued. Mayor Bill de Blasio and New York Governor
611:
1853:
1528:
1337:
132:
the tax benefit is gradually reduced over years. The lost property taxes would otherwise go to the city government as property tax revenue.
194:. The 421-a program was further extended the same year, and the definition of "construction period" was defined to be three years or less.
726:
340:
claimed that the rents would not be low enough for residents in his Bronx state senate district to take advantage of the program. Senator
1588:
1300:
859:
1791:
1412:
1553:
1513:
1479:
1417:
66:
program, areas in which developers qualified for the tax break included all of Manhattan and portions of the rest of New York City.
801:
669:
554:
1725:
1699:
1641:
1548:
1352:
170:
1064:
302:
also had to set aside smaller percentages of units for municipal workers, military veterans, and residents with disabilities.
1817:
1786:
1781:
697:"421-A Geographic Exclusion Area (GEA) Existing Boundaries And Proposed Additions Overlaid With NY State Assembly Districts"
1573:
348:
93:
78:. After the April 2017 budget negotiations, the program was officially renewed, with the official new program name being "
452:
1508:
583:
380:
360:
1003:
1858:
1578:
1397:
1097:
511:
337:
634:
1679:
1533:
1372:
75:
942:
312:
298:
place until the year 2022, but could be derailed as soon as the year 2019 based on rent regulation negotiations.
418:
344:
stated that the dollars devoted to the 421-a program should instead go directly to creating affordable housing.
1863:
1807:
1735:
1362:
1237:
238:
190:
insurance made available by the rehabilitation mortgage insurance corporation, or received funding under the
1848:
1838:
1454:
1127:
307:
237:
Under the 2006 version of the program, several rules applied. For the part of the GEA in Manhattan south of
210:
186:
182:
46:
1583:
1538:
1188:
202:
506:
419:"Targeting Tax Dollars More Efficiently: Proposed Modifications to the 421-a Real Property Tax Exemption"
1745:
191:
1028:
1843:
1606:
1568:
1469:
1464:
908:
1157:
983:
1760:
1523:
1033:
947:
116:
The rules for the 421-a tax exemption include several "enhanced affordability areas" in parts of
1709:
1689:
1646:
1503:
1402:
1038:
952:
916:
381:"The 2022 Real Estate Power 100 The forces shaping the next phase of development in New York"
1730:
1704:
1674:
1425:
1421:
42:
1287:
882:"New York rent laws: Cuomo signs bill to provide 'strongest tenant protections in history'"
751:
1636:
1621:
1518:
277:(HSTPA) into law, protecting additional tenant rights across New York state. According to
612:"421 A Everything You Need to Know About NYC's 421-a Tax Program, Poised to Expire Today"
477:
1755:
1669:
1651:
1631:
805:
255:
1211:"New 421a program no longer gives locals a head start on affordable housing lotteries"
881:
1832:
1776:
1750:
1558:
1543:
1449:
227:
50:
1694:
341:
262:
97:
71:
35:
17:
759:(Map). 1:110,000. New York City Department of Housing Preservation and Development
254:
estimated that the union-level wages requirement would increase the cost of Mayor
1626:
979:"New York enacts pro-tenant rent law overhaul as landlords plan legal challenge"
778:
38:
1004:"Tenant advocates and real estate insiders react to New York's rent law reform"
1684:
1611:
266:
101:
1292:
1042:
956:
920:
231:
174:
117:
59:
909:"New Rent Laws Pass in N.Y.: 'The Pendulum Is Swinging' Against Landlords"
1029:"Rent Laws' Impact: Tenant Paradise or Return of the 'Bronx Is Burning'?"
223:
125:
943:"Rent Regulations in New York: How They'll Affect Tenants and Landlords"
1616:
1128:"421-a's revival, Affordable New York, is one vote away from enactment"
1181:"Cuomo's New Affordable Housing Program Ditches Community Preferences"
226:
waterfronts are part of the GEA as well, along with parts of northern
1008:
834:"End of Tax Break Program May Blunt Impact of New York Zoning Change"
219:
121:
234:. The GEA boundaries are established by both state and local laws.
96:
President James Whelan in January 2022 "indicated support for Gov.
446:
444:
206:
201:
181:
restricted area at that time was in Manhattan, roughly bounded by
1158:"Real estate and unions bring 421-a tax break back from the dead"
727:"Deal Would Revive Property-Tax Break for New York City Builders"
663:
661:
659:
657:
655:
478:"421a and J-51 Housing FAQ: Tax Abatement and Exemption Programs"
860:"Cuomo unveils NYS budget deal that includes most of his agenda"
162:
In 1976, the state legislature passed amendments preventing the
100:'s proposed Affordable Neighborhoods for New Yorkers program, a
84:
New York City Department of Housing Preservation and Development
1296:
555:"Affordable Housing Program Gives City Tax Break to Developers"
453:"De Blasio and Cuomo Spar Over Cost of Affordable Housing Plan"
53:. As currently written, the program also focuses on promoting
1264:"421-a tax break negotiations are falling apart, sources say"
90:, leading housing advocates to call for the repeal of 421-a.
1091:
1089:
1087:
1085:
802:"Developer-Friendly Tax Subsidy 421-A Might Expire Tomorrow"
1475:
Self-Certification (New York City Department of Buildings)
1065:"Housing Advocates Plan Another Aggressive Push in Albany"
670:"What NYC's New Tax Abatement Program Means For Attorneys"
1121:
1119:
1117:
1115:
584:"UrbaNerd: Really, it's OK if You Don't Understand 421-a"
230:, a small area in central Queens, and a small portion of
45:
that is given to real-estate developers for building new
691:
689:
687:
577:
575:
412:
410:
408:
406:
404:
402:
400:
398:
1348:
NYC Department of Housing Preservation and Development
1288:
Map of the Geographic Exclusion Area in New York City
1027:
FerrĂ©-SadurnĂ, Luis; Chen, Stefanos (June 17, 2019).
827:
825:
823:
753:
New York City 421-a Geographic Exclusion Areas (GEA)
548:
546:
544:
542:
540:
538:
536:
534:
532:
530:
213:, received 421-a tax benefits under the old program.
27:
Property tax exemption in the U.S. state of New York
1800:
1769:
1718:
1660:
1597:
1492:
1435:
1408:
Housing Stability and Tenant Protection Act of 2019
1388:
1381:
1328:
1098:"It's back: Lawmakers revive 421a as Affordable NY"
363:, a shortage of affordable housing in New York City
275:
Housing Stability and Tenant Protection Act of 2019
88:
Housing Stability and Tenant Protection Act of 2019
164:Department of Housing Preservation and Development
941:Otterman, Sharon; Haag, Matthew (June 12, 2019).
315:will determine if the wage requirements are met.
1096:Brenzel, Kathryn; Parker, Will (April 9, 2017).
720:
718:
716:
714:
1151:
1149:
1147:
1145:
1741:Kill City: Lower East Side Squatters 1992–2000
501:
499:
497:
495:
74:to bring it back, pending the approval of the
1869:Housing and rent legislation in New York City
1308:
858:Karlin, Rick; Seiler, Casey (April 7, 2017).
635:"In Tribeca Project, the Power of Tax Breaks"
605:
603:
601:
8:
383:. City and State New York. February 14, 2022
1813:Involuntary hospitalization of Joyce Brown
1385:
1315:
1301:
1293:
1238:"Albany Resurrects the 421a Tax Exemption"
192:Neighborhood Reinvestment Corporation Act
699:. Pratt Center for Community Development
1564:Palladia (social services organization)
1460:Article 7A (New York City housing code)
1358:NYC Housing Authority Police Department
1236:Baird-Remba, Rebecca (April 10, 2017).
372:
158:Amendments and affordability provisions
1262:Goldenberg, Sarah (January 12, 2016).
610:Bindelglass, Evan (January 15, 2016).
451:Bagli, Charles V. (January 26, 2017).
82:". The program is administered by the
1529:Citizens Housing and Planning Council
1063:Kully, Sadef Ali (October 29, 2019).
480:. New York City Rent Guidelines Board
94:Real Estate Board of New York (REBNY)
7:
725:Barbanel, Josh (November 10, 2016).
633:Barbanel, Josh (December 15, 2015).
553:Bagli, Charles V. (April 10, 2017).
1589:Urban Homesteading Assistance Board
1343:NYC Department of Homeless Services
1016:from the original on June 29, 2019.
991:from the original on July 20, 2019.
800:Whitford, Emma (January 14, 2016).
1792:1918-20 New York City rent strikes
1156:Wachs, Audrey (November 4, 2016).
832:Neuman, William (March 16, 2016).
104:of the expiring 421-a tax break."
25:
1554:Movement for Justice in el Barrio
1514:Association for a Better New York
1480:Uniform Land Use Review Procedure
1418:New York State Tenement House Act
1126:Warerkar, Tanay (April 7, 2017).
977:Slattery, Denis (June 14, 2019).
1002:Rosenberg, Zoe (June 14, 2019).
668:Perlman, Matthew (May 5, 2017).
582:Murphy, Jarrett (June 9, 2015).
1642:Museum of Reclaimed Urban Space
1549:Metropolitan Council on Housing
273:In June 2019, Cuomo signed the
245:Expiration, debate, and renewal
171:New York City Board of Estimate
1818:New York City housing shortage
1787:1907 New York City Rent Strike
1782:1904 New York City Rent Strike
1179:Colon, David (July 26, 2017).
907:Wang, Vivian (June 14, 2019).
1:
1574:Real Estate Board of New York
1413:Mitchell–Lama Housing Program
417:Konopko, Deborah Ann (1986).
349:Real Estate Board of New York
1854:Taxation in New York (state)
1509:Asian Americans for Equality
361:New York City housing crisis
1579:Rent Is Too Damn High Party
1398:Rent regulation in New York
1338:NYC Department of Buildings
804:. Gothamist. Archived from
1885:
1680:Isaac Newton Phelps Stokes
1534:Crown Heights Tenant Union
1373:New York State Legislature
1323:Housing rights in New York
1160:. The Architects Newspaper
209:, a luxury condominium on
76:New York State Legislature
423:Fordham Urban Law Journal
321:Independent Budget Office
313:New York City Comptroller
252:Independent Budget Office
198:Geographic Exclusion Area
1808:Homelessness in New York
1736:How the Other Half Lives
1777:1839-1845 Anti-Rent War
1455:2009 Loft Law Amendment
731:The Wall Street Journal
639:The Wall Street Journal
47:multifamily residential
1584:Sanctuary for Families
1539:Homes for the Homeless
1215:The Real Deal New York
614:. Curbed NY. VOX Media
507:"Tax Incentives: 421a"
214:
1746:One-Third of a Nation
1353:NYC Housing Authority
205:
141:Origin of the program
49:housing buildings in
41:in the U.S. state of
1607:519 East 11th Street
1569:Picture the Homeless
1470:Local Law 97 of 2019
1465:Local Law 45 of 1976
1191:on February 24, 2018
1445:421-a tax exemption
1368:NYPD Housing Bureau
1242:Commercial Observer
984:New York Daily News
80:Affordable New York
32:421-a tax exemption
18:421-a tax abatement
1859:Affordable housing
1761:The City We Became
1524:The Bowery Mission
1034:The New York Times
948:The New York Times
913:The New York Times
838:The New York Times
559:The New York Times
457:The New York Times
279:The New York Times
215:
55:affordable housing
1826:
1825:
1710:Stanley M. Isaacs
1690:Joseph DeFilippis
1647:Operation Move-In
1504:Ali Forney Center
1488:
1487:
1403:Callahan v. Carey
185:to the south and
16:(Redirected from
1876:
1731:Dark Days (film)
1705:Rosanne Haggerty
1675:Florence M. Rice
1426:New Law Tenement
1422:Old Law Tenement
1386:
1317:
1310:
1303:
1294:
1276:
1275:
1273:
1271:
1259:
1253:
1252:
1250:
1248:
1233:
1227:
1226:
1224:
1222:
1207:
1201:
1200:
1198:
1196:
1187:. Archived from
1176:
1170:
1169:
1167:
1165:
1153:
1140:
1139:
1137:
1135:
1123:
1110:
1109:
1107:
1105:
1093:
1080:
1079:
1077:
1075:
1060:
1054:
1053:
1051:
1049:
1024:
1018:
1017:
999:
993:
992:
974:
968:
967:
965:
963:
938:
932:
931:
929:
927:
904:
898:
897:
895:
893:
878:
872:
871:
869:
867:
855:
849:
848:
846:
844:
829:
818:
817:
815:
813:
808:on June 30, 2016
797:
791:
790:
788:
786:
775:
769:
768:
766:
764:
758:
748:
742:
741:
739:
737:
722:
709:
708:
706:
704:
693:
682:
681:
679:
677:
665:
650:
649:
647:
645:
630:
624:
623:
621:
619:
607:
596:
595:
593:
591:
586:. citylimits.org
579:
570:
569:
567:
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1627:Dos Blockos
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781:. NYC Rules
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1612:ABC No Rio
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267:East River
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886:amNewYork
672:. Law 360
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175:Manhattan
118:Manhattan
60:Manhattan
39:exemption
1801:See also
1436:New York
1389:New York
1331:agencies
1048:July 20,
1014:Archived
989:Archived
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387:June 12,
355:See also
224:Brooklyn
126:Brooklyn
43:New York
1617:C-Squat
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136:History
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