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Q&A

Chair Lee on future tax relief from capitalization rate changes for rental buildings

New York City Council · Jun 9, 2026 · starts 0:24:46 · 1 min 23 sec

Lee asks how much additional relief rent-regulated buildings will receive in future years from the capitalization rate change. Commissioner Lee says he cannot specify future dollar amounts due to many interacting factors but commits to continued monitoring and fair assessment of rent-regulated properties.

Linda Lee

Just two more sort of follow-up questions.

Linda Lee

So changes to market values are phased in over five years for most rental buildings, which implies the 1.3 reduction in taxes.

Linda Lee

This year will grow over to the next several years.

Linda Lee

So can you provide us with how more relief these buildings

Linda Lee

get in future years because of these changes?

Richard Lee

Sure.

Richard Lee

So just to kind of rehash the higher capitalization rate that we utilize for this year's role,

Richard Lee

the rent-regulated buildings had their market value reduced by 3.3% on average, and the taxes reduced by about 1.3%.

Richard Lee

So the rent-regulated buildings are a top priority for this administration, and we're going to continue to evaluate the evaluation methodologies that are used to ensure that all of these buildings are taxed fairly.

Richard Lee

But there are a lot of other factors that go into that calculation.

Richard Lee

And so I can't really say with certainty what percentage or what dollar amount will be attributed to this change in the future.

Richard Lee

But we're going to continue working on this.

Richard Lee

We're going to ensure that the tax assessments are accurate and reflect the values to the best of our ability.

Richard Lee

And we'll properly manage and closely monitor the sector of the rental market as the year goes.

Linda Lee

Okay.