Co-op and Condos United of New York (CCU) is demanding that the City Council provide tax relief to co-op and condo owners in Queens and across the city by adopting the J-51 program recently approved by the New York State Legislature. LL97, passed in 2019, requires building owners to report their emissions to the NYC Department of Buildings each year. However, co-op and condo owners argue these resources are not enough. “The J-51 program is an essential financial lifeline that allows co-ops to make essential capital repairs without passing on exorbitant costs to shareholders,” said Jane Menton, legislative director of the CCU. They argued that co-ops serve as one of the last attainable paths to homeownership for the middle class.