New York State Court of Appeals
Rent Regulation Reform Act
Apportioned income – Joint tax return
Brookford LLC v. NYS Division of Housing and community Renewal, et al.
Background: At issue on appeal is whether, pursuant to the Rent Regulation Reform Act, the respondent Division of Housing and Community Renewal rationally determined that income reported on a joint tax return, filed on behalf of an occupant and non-occupant of a housing accommodation, may be apportioned to determine the occupant’s individual annual income for purposes of ascertaining if the deregulation income threshold had been met.
Ruling: The Court of Appeals held that the DHCR’s interpretation was rational and does not run counter to the language of the statute.
Victor A. Kovner for the appellant; Sandra A. Joseph and Robert E. Sokolski for the respondent.