Bill Text: NY A03639 | 2023-2024 | General Assembly | Introduced
Bill Title: Provides that non-payment of New York city taxes shall be a prima facie finding that a housing accommodation subject to the emergency housing rent control act is not a person's primary residence as claimed by the delinquent taxpayer and non-payment of NYS taxes shall be a prima facie finding that a housing accommodation subject to the emergency tenant protection act of 1974 is not a person's primary residence.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced) 2024-01-03 - referred to housing [A03639 Detail]
Download: New_York-2023-A03639-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3639 2023-2024 Regular Sessions IN ASSEMBLY February 3, 2023 ___________ Introduced by M. of A. FITZPATRICK, TAGUE -- Multi-Sponsored by -- M. of A. MANKTELOW -- read once and referred to the Committee on Housing AN ACT to amend the administrative code of the city of New York and the emergency tenant protection act of nineteen seventy-four, in relation to determining primary residency; and to amend the tax law, in relation to verification of residence The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 10 of subparagraph (i) of paragraph 2 of subdivision 2 e of section 26-403 of the administrative code of the city of New York, 3 as amended by chapter 422 of the laws of 2010, is amended to read as 4 follows: 5 (10) Housing accommodations not occupied by the tenant, not including 6 subtenants or occupants, as his or her primary residence, as determined 7 by a court of competent jurisdiction. For purposes of determining 8 primary residency, as used in this chapter, the failure to file a New 9 York city resident income tax return for the two preceding calendar 10 years (setting forth the housing accommodation as his or her residence) 11 by an individual required by law to file such a return, shall result in 12 a finding that the tenant does not occupy the unit as his or her primary 13 residence; provided, however, that this provision shall not apply to an 14 individual who has requested an extension of time for payment of tax, or 15 who is not required to file a resident income tax return, or where any 16 other factor exists which would excuse the timely filing of the return; 17 provided further, that the timely filing of the return, alone, shall not 18 result in a presumption that the individual does occupy the unit as his 19 or her primary residence or that the filing of an action to determine a 20 tenant's primary residence shall not preclude such tenant from filing an 21 amended tax return provided that such amended return is filed within 22 sixty days of the commencement of the action. Further, for the purposes 23 of determining primary residency, a tenant who is a victim of domestic 24 violence, as defined in section four hundred fifty-nine-a of the social 25 services law, who has left the unit because of such violence, and who 26 asserts an intent to return to the housing accommodation shall be deemed EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08387-01-3A. 3639 2 1 to be occupying the unit as his or her primary residence. No action or 2 proceeding shall be commenced seeking to recover possession on the 3 ground that a housing accommodation is not occupied by the tenant as his 4 or her primary residence unless the owner or lessor shall have given 5 thirty days notice to the tenant of his or her intention to commence 6 such action or proceeding on such grounds. 7 § 2. Subparagraph (f) of paragraph 1 of subdivision a of section 8 26-504 of the administrative code of the city of New York, as amended by 9 chapter 422 of the laws of 2010, is amended to read as follows: 10 (f) not occupied by the tenant, not including subtenants or occupants, 11 as his or her primary residence, as determined by a court of competent 12 jurisdiction[, provided, however that no]. For purposes of determining 13 primary residency, as used in this chapter, the failure to file a New 14 York city resident income tax return for the two preceding calendar 15 years (setting forth the housing accommodation as his or her residence) 16 by an individual required by law to file such a return, shall result in 17 a finding that the tenant does not occupy the unit as his or her primary 18 residence; provided, however, that this provision shall not apply to an 19 individual who has requested an extension of time for payment of tax, or 20 who is not required to file a resident income tax return, or where any 21 other factor exists which would excuse the timely filing of a return; 22 provided further, that the timely filing of the return, alone, shall not 23 result in a presumption that the individual does occupy the unit as his 24 or her primary residence or that the filing of an action to determine a 25 tenant's primary residence shall not preclude such tenant from filing an 26 amended tax return provided that such amended return is filed within 27 sixty days of the commencement of the action. further, no action or 28 proceeding shall be commenced seeking to recover possession on the 29 ground that a housing accommodation is not occupied by the tenant as his 30 or her primary residence unless the owner or lessor shall have given 31 thirty days notice to the tenant of his or her intention to commence 32 such action or proceeding on such grounds. For the purposes of determin- 33 ing primary residency, a tenant who is a victim of domestic violence, as 34 defined in section four hundred fifty-nine-a of the social services law, 35 who has left the unit because of such violence, and who asserts an 36 intent to return to the housing accommodation shall be deemed to be 37 occupying the unit as his or her primary residence. For the purposes of 38 this subparagraph where a housing accommodation is rented to a not-for- 39 profit hospital for residential use, affiliated subtenants authorized to 40 use such accommodations by such hospital shall be deemed to be tenants, 41 or 42 § 3. Paragraph 11 of subdivision a of section 5 of section 4 of chap- 43 ter 576 of the laws of 1974, constituting the emergency tenant 44 protection act of nineteen seventy-four, as amended by section 1 of part 45 J of chapter 36 of the laws of 2019, is amended to read as follows: 46 (11) housing accommodations which are not occupied by the tenant, not 47 including subtenants or occupants, as his or her primary residence, as 48 determined by a court of competent jurisdiction. For the purposes of 49 determining primary residency, a tenant who is a victim of domestic 50 violence, as defined in section four hundred fifty-nine-a of the social 51 services law, who has left the unit because of such violence, and who 52 asserts an intent to return to the housing accommodation shall be deemed 53 to be occupying the unit as his or her primary residence. Further, for 54 purposes of determining primary residency, as used in this chapter, the 55 failure to file a New York state resident income tax return for the two 56 preceding calendar years (setting forth the housing accommodation as hisA. 3639 3 1 or her residence) by an individual required by law to file such a 2 return, shall result in a finding that the tenant does not occupy the 3 unit as his or her primary residence; provided, however, that this 4 provision shall not apply to an individual who has requested an exten- 5 sion of time for payment of tax, or who is not required to file a resi- 6 dent income tax return, or where any other factor exists which would 7 excuse the timely filing of the return; provided further, that the time- 8 ly filing of the return, alone, shall not result in a presumption that 9 the individual does occupy the unit as his or her primary residence or 10 that the filing of an action to determine a tenant's primary residence 11 shall not preclude such tenant from filing an amended tax return 12 provided that such amended return is filed within sixty days of the 13 commencement of the action. For the purposes of this paragraph, where a 14 housing accommodation is rented to a not-for-profit hospital for resi- 15 dential use, affiliated subtenants authorized to use such accommodations 16 by such hospital shall be deemed to be tenants. For the purposes of 17 this paragraph, where a housing accommodation is rented to a not-for- 18 profit for providing, as of and after [the effective date of the chapter19of the laws of two thousand nineteen that amended this paragraph] June 20 fourteenth, two thousand nineteen, permanent housing to individuals who 21 are or were homeless or at risk of homelessness, affiliated subtenants 22 authorized to use such accommodations by such not-for-profit shall be 23 deemed to be tenants. No action or proceeding shall be commenced seeking 24 to recover possession on the ground that a housing accommodation is not 25 occupied by the tenant as his or her primary residence unless the owner 26 or lessor shall have given thirty days notice to the tenant of his or 27 her intention to commence such action or proceeding on such grounds. 28 § 4. The tax law is amended by adding a new section 171-bb to read as 29 follows: 30 § 171-bb. Verification of residence filing address. (1) The commis- 31 sioner is authorized to verify to owners of multiple dwellings covered 32 by the city rent and rehabilitation law, the rent stabilization law of 33 nineteen hundred sixty-nine and/or the emergency tenant protection act 34 of nineteen seventy-four whether or not, in a given calendar year, a New 35 York city or New York state resident income tax return was filed by an 36 individual who is a tenant in the owner's multiple dwelling and, if so, 37 the residence address which is set forth on the tax return. Such 38 verification shall be in writing and shall be considered a certificate 39 or affidavit for the purposes of rule forty-five hundred twenty of the 40 civil practice law and rules. 41 (2) The department may charge a reasonable fee, to be determined by 42 the commissioner, in payment to the department for the expense incurred 43 in verifying the filing and residence address. 44 (3) The commissioner shall promulgate such rules and regulations as it 45 deems necessary to carry out the provisions of this section. 46 § 5. This act shall take effect immediately; provided that the amend- 47 ment to section 26-403 of the city rent and rehabilitation law made by 48 section one of this act shall remain in full force and effect only so 49 long as the public emergency requiring the regulation and control of 50 residential rents and evictions continues, as provided in subdivision 3 51 of section 1 of the local emergency housing rent control act; and 52 provided further that the amendment to section 26-504 of chapter 4 of 53 title 26 of the administrative code of the city of New York made by 54 section two of this act shall expire on the same date as such law 55 expires and shall not affect the expiration of such law as provided 56 under section 26-520 of such law.
