And, with fewer than 50 percent of the units sold to resident owners, banks were unwilling to provide end loans to buyers.

Many resident owners probably think that way, too.

However, it is possible that the two spaces were always usually used by unrelated persons or groups, who may be tenants or resident owners.

For some lower-income people, whether renters or resident owners, the cost impact may be offset entirely, he said.

There are an estimated 3,000 resident owners in Parkchester's two condominiums.

But even when sponsors and resident owners are current, mortgage debt is often too high to keep apartments marketable.

The demands, however, are not sitting well with resident owners, co-op boards and the lawyers who represent them.

There are currently at least two resident owners.

Without payments from the sponsor-held apartments, resident owners have no hope of making up the shortfall.

Often, resident owners unable to pay the taxes are forced to sell their residences and move to a cheaper community.