Bill Text: NY A06123 | 2019-2020 | 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 4-0)

Status: (Introduced) 2019-02-28 - referred to housing [A06123 Detail]

Download: New_York-2019-A06123-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6123
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 28, 2019
                                       ___________
        Introduced  by  M. of A. FITZPATRICK, TAGUE, SALKA -- 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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06001-01-9

        A. 6123                             2
     1  of  determining  primary residency, a tenant who is a victim of domestic
     2  violence, as defined in section four hundred fifty-nine-a of the  social
     3  services  law,  who  has left the unit because of such violence, and who
     4  asserts an intent to return to the housing accommodation shall be deemed
     5  to  be  occupying the unit as his or her primary residence. No action or
     6  proceeding shall be commenced  seeking  to  recover  possession  on  the
     7  ground that a housing accommodation is not occupied by the tenant as his
     8  or  her  primary  residence  unless the owner or lessor shall have given
     9  thirty days notice to the tenant of his or  her  intention  to  commence
    10  such action or proceeding on such grounds.
    11    §  2.  Subparagraph  (f)  of  paragraph  1 of subdivision a of section
    12  26-504 of the administrative code of the city of New York, as amended by
    13  chapter 422 of the laws of 2010, is amended to read as follows:
    14    (f) not occupied by the tenant, not including subtenants or occupants,
    15  as his or her primary residence, as determined by a court  of  competent
    16  jurisdiction[,  provided, however that no].  For purposes of determining
    17  primary residency, as used in this chapter, the failure to  file  a  New
    18  York  city  resident  income  tax  return for the two preceding calendar
    19  years (setting forth the housing accommodation as his or her  residence)
    20  by  an individual required by law to file such a return, shall result in
    21  a finding that the tenant does not occupy the unit as his or her primary
    22  residence; provided, however, that this provision shall not apply to  an
    23  individual who has requested an extension of time for payment of tax, or
    24  who  is  not required to file a resident income tax return, or where any
    25  other factor exists which would excuse the timely filing  of  a  return;
    26  provided further, that the timely filing of the return, alone, shall not
    27  result  in a presumption that the individual does occupy the unit as his
    28  or her primary residence or that the filing of an action to determine  a
    29  tenant's primary residence shall not preclude such tenant from filing an
    30  amended  tax  return  provided  that such amended return is filed within
    31  sixty days of the commencement of the  action.  further,  no  action  or
    32  proceeding  shall  be  commenced  seeking  to  recover possession on the
    33  ground that a housing accommodation is not occupied by the tenant as his
    34  or her primary residence unless the owner or  lessor  shall  have  given
    35  thirty  days  notice  to  the tenant of his or her intention to commence
    36  such action or proceeding on such grounds. For the purposes of determin-
    37  ing primary residency, a tenant who is a victim of domestic violence, as
    38  defined in section four hundred fifty-nine-a of the social services law,
    39  who has left the unit because of  such  violence,  and  who  asserts  an
    40  intent  to  return  to  the  housing accommodation shall be deemed to be
    41  occupying the unit as his or her primary residence. For the purposes  of
    42  this  subparagraph where a housing accommodation is rented to a not-for-
    43  profit hospital for residential use, affiliated subtenants authorized to
    44  use such accommodations by such hospital shall be deemed to be  tenants,
    45  or
    46    §  3. Paragraph 11 of subdivision a of section 5 of section 4 of chap-
    47  ter  576  of  the  laws  of  1974,  constituting  the  emergency  tenant
    48  protection  act  of  nineteen seventy-four, as amended by chapter 422 of
    49  the laws of 2010, is amended to read as follows:
    50    (11) housing accommodations which are not occupied by the tenant,  not
    51  including  subtenants  or occupants, as his or her primary residence, as
    52  determined by a court of competent jurisdiction.   For the  purposes  of
    53  determining  primary  residency,  a  tenant  who is a victim of domestic
    54  violence, as defined in section four hundred fifty-nine-a of the  social
    55  services  law,  who  has left the unit because of such violence, and who
    56  asserts an intent to return to the housing accommodation shall be deemed

        A. 6123                             3
     1  to be occupying the unit as his or her primary residence.  Further,  for
     2  purposes  of determining primary residency, as used in this chapter, the
     3  failure to file a New York state resident income tax return for the  two
     4  preceding calendar years (setting forth the housing accommodation as his
     5  or  her  residence)  by  an  individual  required  by law to file such a
     6  return, shall result in a finding that the tenant does  not  occupy  the
     7  unit  as  his  or  her  primary  residence; provided, however, that this
     8  provision shall not apply to an individual who has requested  an  exten-
     9  sion  of time for payment of tax, or who is not required to file a resi-
    10  dent income tax return, or where any other  factor  exists  which  would
    11  excuse the timely filing of the return; provided further, that the time-
    12  ly  filing  of the return, alone, shall not result in a presumption that
    13  the individual does occupy the unit as his or her primary  residence  or
    14  that  the  filing of an action to determine a tenant's primary residence
    15  shall not preclude  such  tenant  from  filing  an  amended  tax  return
    16  provided  that  such  amended  return  is filed within sixty days of the
    17  commencement of the action. For the purposes of this paragraph, where  a
    18  housing  accommodation  is rented to a not-for-profit hospital for resi-
    19  dential use, affiliated subtenants authorized to use such accommodations
    20  by such hospital shall be deemed to be tenants. No action or  proceeding
    21  shall  be  commenced  seeking to recover possession on the ground that a
    22  housing accommodation is not occupied by the tenant as his or her prima-
    23  ry residence unless the owner or lessor shall  have  given  thirty  days
    24  notice  to the tenant of his or her intention to commence such action or
    25  proceeding on such grounds.
    26    § 4. The tax law is amended by adding a new section 171-w to  read  as
    27  follows:
    28    § 171-w. Verification of residence filing address. (1) The commission-
    29  er  is  authorized  to verify to owners of multiple dwellings covered by
    30  the city rent and rehabilitation law,  the  rent  stabilization  law  of
    31  nineteen  hundred  sixty-nine and/or the emergency tenant protection act
    32  of nineteen seventy-four whether or not, in a given calendar year, a New
    33  York city or New York state resident income tax return was filed  by  an
    34  individual  who is a tenant in the owner's multiple dwelling and, if so,
    35  the residence address which is set  forth  on  the  tax  return.    Such
    36  verification  shall  be in writing and shall be considered a certificate
    37  or affidavit for the purposes of rule forty-five hundred twenty  of  the
    38  civil practice law and rules.
    39    (2)  The  department  may charge a reasonable fee, to be determined by
    40  the commissioner, in payment to the department for the expense  incurred
    41  in verifying the filing and residence address.
    42    (3) The commissioner shall promulgate such rules and regulations as it
    43  deems necessary to carry out the provisions of this section.
    44    §  5. This act shall take effect immediately; provided that the amend-
    45  ment to section 26-403 of the city rent and rehabilitation law  made  by
    46  section  one  of  this act shall remain in full force and effect only so
    47  long as the public emergency requiring the  regulation  and  control  of
    48  residential  rents and evictions continues, as provided in subdivision 3
    49  of section 1 of  the  local  emergency  housing  rent  control  act  and
    50  provided  further  that  the amendment to section 26-504 of chapter 4 of
    51  title 26 of the administrative code of the city  of  New  York  made  by
    52  section  two  of  this  act  shall  expire  on the same date as such law
    53  expires and shall not affect the expiration  of  such  law  as  provided
    54  under  section  26-520 of such law; and provided further that the amend-
    55  ment to section 5 of the emergency tenant  protection  act  of  nineteen
    56  seventy-four  made by section three of this act shall expire on the same

        A. 6123                             4
     1  date as such act expires and shall not affect the expiration of such act
     2  as provided in section 17 of chapter 576 of the laws of 1974.
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