N.Y. Tax Law § 1352: Primary residence

* § 1352. Primary residence. (a) Determination of primary residency.

(1) The department of finance shall make, on an annual basis, an initial

determination that a covered property, or, in the case of a covered

property that is a residential cooperative property, a residential

cooperative dwelling unit, that has a phase one or phase two market

value equal to, or greater than, the threshold provided in section

thirteen hundred fifty of this article, is not a primary residence. The

department of finance shall make a determination of primary residence

based on factors identified by rules of the department of finance,

including but not limited to whether such covered property or

residential cooperative dwelling unit was occupied in aggregate for a

majority of days during a calendar year by a covered owner of such

covered property or residential cooperative dwelling unit. The

department of finance shall make such initial determination based on

information available to such department.

(2) The department of finance shall provide notice to the owner of a

covered property, or, in the case of a covered property that is a

residential cooperative property, a residential cooperative dwelling

unit, of such initial determination, provided that, for the fiscal year

beginning July first, two thousand twenty-six, such department shall

provide such notice no later than August thirtieth, two thousand

twenty-six. Such notice shall include an opportunity for such owner to

submit proof of primary residence, to the satisfaction of such

department, in accordance with a time period established by rules of

such department. The department of finance may require that such owner

provide a certification that such covered property or residential

cooperative dwelling unit is a primary residence, as well as any

documentation demonstrating:

(A) that a covered owner provided the address of such covered property

or residential cooperative dwelling unit as such covered owner's

permanent home address on the New York state resident income tax return

filed by such covered owner for the calendar year that ends immediately

preceding the fiscal year in which the surcharge is imposed;

(B) such covered property or residential cooperative dwelling unit

received a real property tax exemption pursuant to section four hundred

twenty-five of the real property tax law during the fiscal year

immediately preceding the fiscal year in which the surcharge is imposed

or the owner of such covered property or residential cooperative

dwelling unit received a tax credit pursuant to subsection (eee) of

section six hundred six of the tax law for such covered property or

residential cooperative dwelling unit for the calendar year immediately

preceding the fiscal year in which the surcharge is imposed; or

(C) such covered property or residential cooperative dwelling unit is

the primary residence of one or more lessees or sub-lessees to which a

lessee has sublet such covered property or residential cooperative

dwelling unit pursuant to subdivision two of section two hundred

twenty-six-b of the real property law or an immediate family member of a

covered owner.

(3) After consideration of a submission of proof of primary residence

by a covered owner pursuant to paragraph two of this subsection, and

other available information, the department of finance shall determine

whether such covered property or residential cooperative dwelling unit

is not a primary residence. Such determination shall constitute a final

determination of the department of finance.

(4) The department of finance may require electronic submission of any

certification or documentation described in this section.

(5) Failure to provide the notice required by this section shall not

affect the validity of the imposition of the surcharge authorized by

this article.

(b) Promulgation of rules. The department of finance may promulgate

rules to:

(1) specify additional factors or documentation that may assist in the

initial or final determination of whether a covered property, or, in the

case of a covered property that is a residential cooperative property, a

residential cooperative dwelling unit, is a primary residence; and

(2) establish a process through which the department of finance may

audit any certification or documentation of primary residency submitted

pursuant to this section within six years of such submission.

* NB Repealed June 30, 2031