N.Y. Tax Law § 1352

* § 1352. Primary residence. (a) Determination of primary residency.\n(1) The department of finance shall make, on an annual basis, an initial\ndetermination that a covered property, or, in the case of a covered\nproperty that is a residential cooperative property, a residential\ncooperative dwelling unit, that has a phase one or phase two market\nvalue equal to, or greater than, the threshold provided in section\nthirteen hundred fifty of this article, is not a primary residence. The\ndepartment of finance shall make a determination of primary residence\nbased on factors identified by rules of the department of finance,\nincluding but not limited to whether such covered property or\nresidential cooperative dwelling unit was occupied in aggregate for a\nmajority of days during a calendar year by a covered owner of such\ncovered property or residential cooperative dwelling unit. The\ndepartment of finance shall make such initial determination based on\ninformation available to such department.\n (2) The department of finance shall provide notice to the owner of a\ncovered property, or, in the case of a covered property that is a\nresidential cooperative property, a residential cooperative dwelling\nunit, of such initial determination, provided that, for the fiscal year\nbeginning July first, two thousand twenty-six, such department shall\nprovide such notice no later than August thirtieth, two thousand\ntwenty-six. Such notice shall include an opportunity for such owner to\nsubmit proof of primary residence, to the satisfaction of such\ndepartment, in accordance with a time period established by rules of\nsuch department. The department of finance may require that such owner\nprovide a certification that such covered property or residential\ncooperative dwelling unit is a primary residence, as well as any\ndocumentation demonstrating:\n (A) that a covered owner provided the address of such covered property\nor residential cooperative dwelling unit as such covered owner's\npermanent home address on the New York state resident income tax return\nfiled by such covered owner for the calendar year that ends immediately\npreceding the fiscal year in which the surcharge is imposed;\n (B) such covered property or residential cooperative dwelling unit\nreceived a real property tax exemption pursuant to section four hundred\ntwenty-five of the real property tax law during the fiscal year\nimmediately preceding the fiscal year in which the surcharge is imposed\nor the owner of such covered property or residential cooperative\ndwelling unit received a tax credit pursuant to subsection (eee) of\nsection six hundred six of the tax law for such covered property or\nresidential cooperative dwelling unit for the calendar year immediately\npreceding the fiscal year in which the surcharge is imposed; or\n (C) such covered property or residential cooperative dwelling unit is\nthe primary residence of one or more lessees or sub-lessees to which a\nlessee has sublet such covered property or residential cooperative\ndwelling unit pursuant to subdivision two of section two hundred\ntwenty-six-b of the real property law or an immediate family member of a\ncovered owner.\n (3) After consideration of a submission of proof of primary residence\nby a covered owner pursuant to paragraph two of this subsection, and\nother available information, the department of finance shall determine\nwhether such covered property or residential cooperative dwelling unit\nis not a primary residence. Such determination shall constitute a final\ndetermination of the department of finance.\n (4) The department of finance may require electronic submission of any\ncertification or documentation described in this section.\n (5) Failure to provide the notice required by this section shall not\naffect the validity of the imposition of the surcharge authorized by\nthis article.\n (b) Promulgation of rules. The department of finance may promulgate\nrules to:\n (1) specify additional factors or documentation that may assist in the\ninitial or final determination of whether a covered property, or, in the\ncase of a covered property that is a residential cooperative property, a\nresidential cooperative dwelling unit, is a primary residence; and\n (2) establish a process through which the department of finance may\naudit any certification or documentation of primary residency submitted\npursuant to this section within six years of such submission.\n * NB Repealed June 30, 2031\n