Bill > A07499

This bill modifies existing laws regarding primary residence determination for housing accommodations in New York City and New York State. Specifically, the bill establishes that failure to file a New York City or New York State resident income tax return for the two preceding calendar years can be used as prima facie evidence that a tenant is not occupying a housing unit as their primary residence. The bill provides some exceptions to this rule, such as for individuals who have requested a tax payment extension, are not required to file a tax return, or have other mitigating factors. The bill also protects victims of domestic violence who have temporarily left their housing unit, allowing them to be considered as still maintaining their primary residence. Additionally, the bill authorizes the tax commissioner to verify residence filing addresses for property owners of multiple dwellings, enabling them to confirm whether tenants have filed income tax returns and what address was listed. The bill includes provisions for charging a reasonable fee for this verification service and requires the commissioner to establish rules for implementing these new requirements. The changes are intended to help property owners and authorities more accurately determine a tenant's primary residence status in rent-controlled and rent-stabilized housing.

Housing and Urban Affairs

https://www.nysenate.gov/legislation/bills/2025/A7499