NY A05483

Establishes that failure to file a New York City resident income tax return for two preceding calendar years constitutes a finding that a tenant does not occupy a housing accommodation as their primary residence under the City Rent and Rehabilitation Law.

Establishes the same tax filing requirement and primary residency determination under the Rent Stabilization Law and Emergency Tenant Protection Act of 1974, using New York State resident income tax returns.

Provides exceptions to the tax filing requirement for individuals who requested tax payment extensions, are not required to file, or have other legitimate reasons for non-filing; allows tenants to file amended returns within 60 days of legal action commencement.

Protects domestic violence victims who have left their units from losing primary residency status if they assert intent to return, and deems affiliated subtenants of not-for-profit hospitals and homeless housing providers as tenants.

Authorizes the New York State tax commissioner to verify to building owners whether tenants filed tax returns and their stated residence addresses, with the commissioner authorized to charge reasonable fees for this verification service.