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The Appellate Division, First Department, ruled in October 2014 that, once a building receives J-51 tax benefits, owners are forever barred from seeking luxury deregulation of rent-controlled apartments, even after the J-51 benefits expire. Ram I v. DHCR, 993 NYS2d 706 (App. Div. 1 Dept. 2014). The same court came to the opposite decision concerning rent-stabilized apartments in the earlier case of Shiffrin v. Lawlor [101 A.D.3d 456 (1st Dept. 2012)].
