Huffington calls the allegations false.
Filmmaker Eric Steel filed the suit in Manhattan Supreme Court on Monday. It asks for $275,000 in damages.
The lawsuit says cabinets were broken and "the walls of the apartment were gouged, stained and otherwise damaged" during the two years Huffington rented the apartment.
Under terms of the lease agreement, Steel says Huffington was told she could not use the loft for business or parties.
The apartment was designed by Steel's stepfather, modernist architect Charles Gwathmey.
In a statement, Huffington says Steel "happily" renewed the lease twice and visited the apartment in Manhattan's Chelsea section. She says he has refused to return her $93,000 deposit.