NY A03639

Establishes that failure to file New York City resident income tax returns for two preceding calendar years creates a finding that a housing accommodation is not the tenant's primary residence under rent control and rehabilitation law.

Applies the same tax-filing requirement to determine primary residency under the Emergency Tenant Protection Act of 1974, using New York State resident income tax returns instead of city returns.

Provides exceptions to the tax-filing requirement for individuals who requested tax payment extensions, are not required to file returns, or have other excusing factors, and allows amended returns filed within 60 days of action commencement.

Specifies that timely tax filing alone does not create a presumption of primary residency and requires owners to provide 30 days' notice before commencing non-occupancy eviction actions.

Authorizes the tax commissioner to verify and provide written certification to building owners regarding whether tenants filed resident income tax returns and the residence address listed on those returns.