NY A07499

Failure to file a New York City or New York State resident income tax return for two consecutive calendar years listing a rent-regulated apartment as one's residence will result in a finding that the tenant does not occupy the unit as their primary residence

Exceptions apply for individuals who requested a tax filing extension, are not required to file a return, or have other factors excusing timely filing

Filing a tax return alone does not create a presumption of primary residency; tenants may file an amended return within 60 days of a primary residence action being commenced against them

Authorizes the Tax Commissioner to verify to landlords of rent-controlled and rent-stabilized buildings whether a tenant filed a resident income tax return and what address was listed, with verification documents admissible in court proceedings

Domestic violence victims who leave their unit but intend to return remain protected and are deemed to occupy the unit as their primary residence