A real estate big shot refuses to pay a $160,000 rental tab he’s been running up for two years for a luxury midtown co-op, according to a lawsuit.

Jeffrey Kosow, 73, who owns more than 4,500 rental and condo units in New York, New England and Florida, has shirked the $9,000 monthly bill for the suite he shares with wife June at the high-end Lombardy Hotel on East 56th Street, according to court papers filed by the unit’s owners.

Michael Fischer and his son Andrew own the co-op suite via a company, Lombardy 711 Inc., and accuse Jeffrey and June Kosow of “exploiting” their long-term friendship.

At first, the Kosows paid their bill, enjoying room and maid service and a nightly turn-down service when they took up residence in 2012, the Fischers say in Manhattan Supreme Court papers.

But “when Jeffrey Kosow’s good business fortunes turned south … [they] remained in their hotel suite without the ability or intention of paying for it.”

Kosow lived rent free for a year while promising to pay but never ponying up, the Fischers claim. Kosow could not be reached for comment.