S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7499
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 28, 2025
                                ___________
 
 Introduced by M. of A. NOVAKHOV -- read once and referred to the Commit-
   tee 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]  SUCH  TENANT'S  primary  resi-
 dence, 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  AN  INDIVID-
 UAL'S 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
 SUCH TENANT'S 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 SUCH INDIVIDUAL'S 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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03955-01-5
              

 A. 7499                             2
 
 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] SUCH TENANT'S 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] SUCH
 TENANT'S primary residence unless the owner or lessor shall  have  given
 thirty  days  notice  to  the  tenant  of  [his  or her] SUCH OWNER'S OR
 LESSOR'S 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] SUCH TENANT'S 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  AN
 INDIVIDUAL'S  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  SUCH  TENANT'S 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 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 SUCH INDIVIDUAL'S PRIMARY RESIDENCE
 OR THAT THE FILING OF AN ACTION TO DETERMINE A  TENANT'S  PRIMARY  RESI-
 DENCE  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] SUCH
 TENANT'S primary residence unless the owner or lessor shall  have  given
 thirty  days  notice  to  the  tenant  of  [his  or her] SUCH OWNER'S OR
 LESSOR'S intention  to  commence  such  action  or  proceeding  on  such
 grounds. 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]
 SUCH  TENANT'S  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  accommo-
 dations 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] SUCH TENANT'S 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
 A. 7499                             3
 
 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] SUCH TENANT'S 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 AN INDIVIDUAL'S 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 SUCH TENANT'S 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 SUCH INDI-
 VIDUAL'S 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  residential  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,  affil-
 iated  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]  SUCH
 TENANT'S  primary  residence unless the owner or lessor shall have given
 thirty days notice to the  tenant  of  [his  or  her]  SUCH  OWNER'S  OR
 LESSOR'S  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
 A. 7499                             4
 
 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.