N.Y.C. Admin. Code § 11-3203: § 11-3203 Primary residence.

(a)

Determination of primary residency.

(1) The department 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 market value amount equal to or greater than the applicable phase one or phase two market value threshold established in section 11-3202 of this chapter, is not a primary residence. The department shall make a determination of primary residence based on factors identified by rules of the department, 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 shall make such initial determination based on information available to such department.

(2) The department 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 rule by the department. The department may require that such owner provide a certification that such covered property or residential cooperative dwelling unit is a primary residence, as well as documentation demonstrating:

(i) 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;

(ii) 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

(iii) such covered property or residential cooperative dwelling unit is the primary residence of one or more lessees or a 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 an owner pursuant to paragraph two of this subdivision, and other available information, the department 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.

(4) Where an owner fails to submit proof of primary residence pursuant to paragraph two of this subdivision, the initial determination made by the department pursuant to paragraph one of this subdivision shall constitute a final determination of such department and shall not be subject to challenge pursuant to section 11-3206 of this chapter, unless such owner has challenged such initial determination of primary residence pursuant to paragraph two of subdivision (b) of section 11-3206 of this chapter.

(5) The department shall provide any notice required by this section by electronic means and may require that an owner submit any certification or documentation by electronic means, provided that the department may promulgate rules authorizing other forms of communication for any such owner or owners for whom the department does not have an electronic address available, or for whom communication by electronic means is not practicable or feasible.

(6) Failure to provide the notice required by this section shall not affect the validity of the imposition of the surcharge authorized by this chapter.

(b) The department 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 may audit any certification or documentation of primary residency submitted pursuant to this section within six years of such submission.

(2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)