
J-51 Tax Abatement for Heat Pump Conversions in NYC Co-ops and Condos: What Boards Need to Know in 2026
The expanded J-51 tax abatement heat pump NYC program now covers up to 100% of qualifying costs for co-op and condo electrification projects, with the assessed-value threshold raised to $60,000. This guide walks boards through exactly what mini split installation costs qualify, how to stack J-51 against Con Edison Clean Heat, and the four-month filing window you cannot miss.








