S T A T E   O F   N E W   Y O R K
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                                   3639
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   Section 1. Clause 10 of subparagraph (i) of paragraph 2 of subdivision
 e  of section 26-403 of the administrative code of the city of New York,
 as amended by chapter 422 of the laws of 2010, is  amended  to  read  as
 follows:
   (10)  Housing accommodations not occupied by the tenant, not including
 subtenants or occupants, as his or her primary residence, as  determined
 by  a  court  of  competent  jurisdiction.   For PURPOSES OF DETERMINING
 PRIMARY RESIDENCY, AS USED IN THIS CHAPTER, THE FAILURE TO  FILE  A  NEW
 YORK  CITY  RESIDENT  INCOME  TAX  RETURN FOR THE TWO PRECEDING CALENDAR
 YEARS (SETTING FORTH THE HOUSING ACCOMMODATION AS HIS OR HER  RESIDENCE)
 BY  AN INDIVIDUAL REQUIRED BY LAW TO FILE SUCH A RETURN, SHALL RESULT IN
 A FINDING THAT THE TENANT DOES NOT OCCUPY THE UNIT AS HIS OR HER PRIMARY
 RESIDENCE; PROVIDED, HOWEVER, THAT THIS PROVISION SHALL NOT APPLY TO  AN
 INDIVIDUAL WHO HAS REQUESTED AN EXTENSION OF TIME FOR PAYMENT OF TAX, OR
 WHO  IS  NOT REQUIRED TO FILE A RESIDENT INCOME TAX RETURN, OR WHERE ANY
 OTHER FACTOR EXISTS WHICH WOULD EXCUSE THE TIMELY FILING OF THE  RETURN;
 PROVIDED FURTHER, THAT THE TIMELY FILING OF THE RETURN, ALONE, SHALL NOT
 RESULT  IN A PRESUMPTION THAT THE INDIVIDUAL DOES OCCUPY THE UNIT AS HIS
 OR HER PRIMARY RESIDENCE OR THAT THE FILING OF AN ACTION TO DETERMINE  A
 TENANT'S PRIMARY RESIDENCE SHALL NOT PRECLUDE SUCH TENANT FROM FILING AN
 AMENDED  TAX  RETURN  PROVIDED  THAT SUCH AMENDED RETURN IS FILED WITHIN
 SIXTY DAYS OF THE COMMENCEMENT OF THE ACTION. FURTHER, FOR the  purposes
 of  determining  primary residency, a tenant who is a victim of domestic
 violence, as defined in section four hundred fifty-nine-a of the  social
 services  law,  who  has left the unit because of such violence, and who
 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.
                                                            LBD08387-01-3
 A. 3639                             2
 
 to be occupying the unit as his or her primary residence. No  action  or
 proceeding  shall  be  commenced  seeking  to  recover possession on the
 ground that a housing accommodation is not occupied by the tenant as his
 or  her  primary  residence  unless the owner or lessor shall have given
 thirty days notice to the tenant of his or  her  intention  to  commence
 such action or proceeding on such grounds.
   §  2.  Subparagraph  (f)  of  paragraph  1 of subdivision a of section
 26-504 of the administrative code of the city of New York, as amended by
 chapter 422 of the laws of 2010, is amended to read as follows:
   (f) not occupied by the tenant, not including subtenants or occupants,
 as his or her primary residence, as determined by a court  of  competent
 jurisdiction[,  provided, however that no].  FOR PURPOSES OF DETERMINING
 PRIMARY RESIDENCY, AS USED IN THIS CHAPTER, THE FAILURE TO  FILE  A  NEW
 YORK  CITY  RESIDENT  INCOME  TAX  RETURN FOR THE TWO PRECEDING CALENDAR
 YEARS (SETTING FORTH THE HOUSING ACCOMMODATION AS HIS OR HER  RESIDENCE)
 BY  AN INDIVIDUAL REQUIRED BY LAW TO FILE SUCH A RETURN, SHALL RESULT IN
 A FINDING THAT THE TENANT DOES NOT OCCUPY THE UNIT AS HIS OR HER PRIMARY
 RESIDENCE; PROVIDED, HOWEVER, THAT THIS PROVISION SHALL NOT APPLY TO  AN
 INDIVIDUAL WHO HAS REQUESTED AN EXTENSION OF TIME FOR PAYMENT OF TAX, OR
 WHO  IS  NOT REQUIRED TO FILE A RESIDENT INCOME TAX RETURN, OR WHERE ANY
 OTHER FACTOR EXISTS WHICH WOULD EXCUSE THE TIMELY FILING  OF  A  RETURN;
 PROVIDED FURTHER, THAT THE TIMELY FILING OF THE RETURN, ALONE, SHALL NOT
 RESULT  IN A PRESUMPTION THAT THE INDIVIDUAL DOES OCCUPY THE UNIT AS HIS
 OR HER PRIMARY RESIDENCE OR THAT THE FILING OF AN ACTION TO DETERMINE  A
 TENANT'S PRIMARY RESIDENCE SHALL NOT PRECLUDE SUCH TENANT FROM FILING AN
 AMENDED  TAX  RETURN  PROVIDED  THAT SUCH AMENDED RETURN IS FILED WITHIN
 SIXTY DAYS OF THE COMMENCEMENT OF THE  ACTION.  FURTHER,  NO  action  or
 proceeding  shall  be  commenced  seeking  to  recover possession on the
 ground that a housing accommodation is not occupied by the tenant as his
 or her primary residence unless the owner or  lessor  shall  have  given
 thirty  days  notice  to  the tenant of his or her intention to commence
 such action or proceeding on such grounds. For the purposes of determin-
 ing primary residency, a tenant who is a victim of domestic violence, as
 defined in section four hundred fifty-nine-a of the social services law,
 who has left the unit because of  such  violence,  and  who  asserts  an
 intent  to  return  to  the  housing accommodation shall be deemed to be
 occupying the unit as his or her primary residence. For the purposes  of
 this  subparagraph where a housing accommodation is rented to a not-for-
 profit hospital for residential use, affiliated subtenants authorized to
 use such accommodations by such hospital shall be deemed to be  tenants,
 or
   §  3. Paragraph 11 of subdivision a of section 5 of section 4 of chap-
 ter  576  of  the  laws  of  1974,  constituting  the  emergency  tenant
 protection act of nineteen seventy-four, as amended by section 1 of part
 J of chapter 36 of the laws of 2019, is amended to read as follows:
   (11)  housing accommodations which are not occupied by the tenant, not
 including subtenants or occupants, as his or her primary  residence,  as
 determined  by  a  court  of competent jurisdiction. For the purposes of
 determining primary residency, a tenant who  is  a  victim  of  domestic
 violence,  as defined in section four hundred fifty-nine-a of the social
 services law, who has left the unit because of such  violence,  and  who
 asserts an intent to return to the housing accommodation shall be deemed
 to  be occupying the unit as his or her primary residence.  FURTHER, FOR
 PURPOSES OF DETERMINING PRIMARY RESIDENCY, AS USED IN THIS CHAPTER,  THE
 FAILURE  TO FILE A NEW YORK STATE RESIDENT INCOME TAX RETURN FOR THE TWO
 PRECEDING CALENDAR YEARS (SETTING FORTH THE HOUSING ACCOMMODATION AS HIS
 A. 3639                             3
 
 OR HER RESIDENCE) BY AN INDIVIDUAL  REQUIRED  BY  LAW  TO  FILE  SUCH  A
 RETURN,  SHALL  RESULT  IN A FINDING THAT THE TENANT DOES NOT OCCUPY THE
 UNIT AS HIS OR HER  PRIMARY  RESIDENCE;  PROVIDED,  HOWEVER,  THAT  THIS
 PROVISION  SHALL  NOT APPLY TO AN INDIVIDUAL WHO HAS REQUESTED AN EXTEN-
 SION OF TIME FOR PAYMENT OF TAX, OR WHO IS NOT REQUIRED TO FILE A  RESI-
 DENT  INCOME  TAX  RETURN,  OR WHERE ANY OTHER FACTOR EXISTS WHICH WOULD
 EXCUSE THE TIMELY FILING OF THE RETURN; PROVIDED FURTHER, THAT THE TIME-
 LY FILING OF THE RETURN, ALONE, SHALL NOT RESULT IN A  PRESUMPTION  THAT
 THE  INDIVIDUAL  DOES OCCUPY THE UNIT AS HIS OR HER PRIMARY RESIDENCE OR
 THAT THE FILING OF AN ACTION TO DETERMINE A TENANT'S  PRIMARY  RESIDENCE
 SHALL  NOT  PRECLUDE  SUCH  TENANT  FROM  FILING  AN  AMENDED TAX RETURN
 PROVIDED THAT SUCH AMENDED RETURN IS FILED  WITHIN  SIXTY  DAYS  OF  THE
 COMMENCEMENT  OF THE ACTION. For the purposes of this paragraph, where a
 housing accommodation is rented to a not-for-profit hospital  for  resi-
 dential use, affiliated subtenants authorized to use such accommodations
 by  such  hospital  shall  be deemed to be tenants.  For the purposes of
 this paragraph, where a housing accommodation is rented  to  a  not-for-
 profit for providing, as of and after [the effective date of the chapter
 of  the  laws of two thousand nineteen that amended this paragraph] JUNE
 FOURTEENTH, TWO THOUSAND NINETEEN, permanent housing to individuals  who
 are  or  were homeless or at risk of homelessness, affiliated subtenants
 authorized to use such accommodations by such  not-for-profit  shall  be
 deemed to be tenants. No action or proceeding shall be commenced seeking
 to  recover possession on the ground that a housing accommodation is not
 occupied by the tenant as his or her primary residence unless the  owner
 or  lessor  shall  have given thirty days notice to the tenant of his or
 her intention to commence such action or proceeding on such grounds.
   § 4. The tax law is amended by adding a new section 171-bb to read  as
 follows:
   §  171-BB.  VERIFICATION  OF RESIDENCE FILING ADDRESS. (1) THE COMMIS-
 SIONER IS AUTHORIZED TO VERIFY TO OWNERS OF MULTIPLE  DWELLINGS  COVERED
 BY  THE  CITY RENT AND REHABILITATION LAW, THE RENT STABILIZATION LAW OF
 NINETEEN HUNDRED SIXTY-NINE AND/OR THE EMERGENCY TENANT  PROTECTION  ACT
 OF NINETEEN SEVENTY-FOUR WHETHER OR NOT, IN A GIVEN CALENDAR YEAR, A NEW
 YORK  CITY  OR NEW YORK STATE RESIDENT INCOME TAX RETURN WAS FILED BY AN
 INDIVIDUAL WHO IS A TENANT IN THE OWNER'S MULTIPLE DWELLING AND, IF  SO,
 THE  RESIDENCE  ADDRESS  WHICH  IS  SET  FORTH ON THE TAX RETURN.   SUCH
 VERIFICATION SHALL BE IN WRITING AND SHALL BE CONSIDERED  A  CERTIFICATE
 OR  AFFIDAVIT  FOR THE PURPOSES OF RULE FORTY-FIVE HUNDRED TWENTY OF THE
 CIVIL PRACTICE LAW AND RULES.
   (2) THE DEPARTMENT MAY CHARGE A REASONABLE FEE, TO  BE  DETERMINED  BY
 THE  COMMISSIONER, IN PAYMENT TO THE DEPARTMENT FOR THE EXPENSE INCURRED
 IN VERIFYING THE FILING AND RESIDENCE ADDRESS.
   (3) THE COMMISSIONER SHALL PROMULGATE SUCH RULES AND REGULATIONS AS IT
 DEEMS NECESSARY TO CARRY OUT THE PROVISIONS OF THIS SECTION.
   § 5. This act shall take effect immediately; provided that the  amend-
 ment  to  section 26-403 of the city rent and rehabilitation law made by
 section one of this act shall remain in full force and  effect  only  so
 long  as  the  public  emergency requiring the regulation and control of
 residential rents and evictions continues, as provided in subdivision  3
 of  section  1  of  the  local  emergency  housing rent control act; and
 provided further that the amendment to section 26-504 of  chapter  4  of
 title  26  of  the  administrative  code of the city of New York made by
 section two of this act shall expire  on  the  same  date  as  such  law
 expires  and  shall  not  affect  the expiration of such law as provided
 under section 26-520 of such law.