美國大多數的房東都把整修 （如換地毯等）的開銷用來抵稅，完全合法， 我以前當房東時也那麼做
紐約過去 一年房租大跌，市中心如曼哈頓的許多跌到跟郊區差不多，
也造成許多最近幾年買下出租公寓的， 資金吃緊， 面臨破產， 這次罰的主要是房租大跌前，
許多房東開價過高。
如今這判決會讓紐約8萬個公寓的房東每天失眠， 因為他們也可能被罰：
NY times wrote:
In a majority ruling (two of the six judges dissented), the court said the owners improperly raised rents beyond certain set levels at the complexes while receiving tax breaks from the city for major renovations.
The decision could also affect landlords of as many as 80,000 apartments across the city who may also have improperly raised rents and deregulated apartments while receiving special tax breaks.
Tishman Speyer Properties and BlackRock, which purchased the properties in 2006 for a record-breaking $5.4 billion, are already under enormous financial pressure. The partnership is running out of cash to pay building loans and could default within the next several months.
In its decision, the court acknowledged that the developers had predicted “dire circumstances for our ruling, for themselves and the New York City real estate industry generally.” But the court pointed out that numerous unresolved issues could lessen the amount of money the owners may have to repay. And “if the statute imposes unacceptable burdens, defendants’ remedy is to seek legislative relief.”
...(恕刪)
