Opinion
May 10, 1994
Appeal from the Supreme Court, Bronx County (Hansel McGee, J.).
The record establishes that work done on petitioner's roof constituted repairs and not a major capital improvement. Moreover, the roof continued to leak three years after work was completed and thus the tenants were not benefitted (see, Matter of Garden Bay Manor Assocs. v. New York State Div. of Hous. Community Renewal, 150 A.D.2d 378). Respondent DHCR properly refused to consider the J-51 certificate of eligibility and Department of Buildings' certificate for tax exemption and abatement because they were untimely submitted (Matter of Fanelli v. New York City Conciliation Appeals Bd., 90 A.D.2d 756, 757, affd 58 N.Y.2d 952), and in any event not dispositive as to whether the work constituted a major capital improvement (cf., Matter of Ansonia Assocs. v. State Div. of Hous. Community Renewal, 160 A.D.2d 210).
However, we agree that the IAS Court properly remanded the matter for reconsideration of the issue of whether the replaced oil burner was a major capital improvement since petitioner timely submitted approvals from other agencies certifying that the work satisfied building codes and environmental air quality requirements.
Concur — Rosenberger, J.P., Kupferman, Asch, Nardelli and Williams, JJ.