Appellate Division of the Supreme Court of the State of New York December 28, 2016, 2014-08569 (Bartis v. Harbor Tech, LLC)

OPINION OF THE COURT

Dickerson, J.

Introduction

Under section 5 (a) (5) of the Emergency Tenant Protection Act of 1974, “housing accommodations” in buildings completed or “substantially rehabilitated as family units” on or after January 1,1974 are exempt from rent stabilization rules (Emergency Tenant Protection Act of 1974 [ETPA] § 5 [a] [5] [McKinney’s Uncons Laws of NY § 8625 (a) (5) (L 1974,