I have a question about real estate tax laws in new york city/brooklyn. I am buying a condo unit in a building that currently has a j51 abatement. I am buying this for investment - i.e. I will rent it out. I recently read due to some law changes that j51 doesn't apply for people who won't use the unit as a primary residence. Is this true? Does a j51 tax abatement only apply to primary residence?