Kitchen food waste disposers, approved for use in all New York city residences in 1997, are now eligible for real estate tax rebates. Part of the city's J-51 Tax Incentives program, the rebate is intended to promote development of multi-family housing. Under the J-51 program, building owners and developers who install kitchen sink food waste disposers as part of a major or general renovation are eligible to receive $300 per unit in tax abatements or credit.