More co–op and condo owners will now have the opportunity to join a previously expired tax abatement program, thanks to a bill signed into law earlier this month, Qns.com reports.  The J–51 tax abatement, which helps co-ops and condos make costly capital improvements, now allows properties with an assessed value of up to $40,000 to join the program. Previously, the tax abatement, which expired on June 30, was available only to units with an assessed value of up to $35,000. That number, according to numerous lawmakers, didn’t match the increasing cost of living.   Read the article…………………………