New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 1352

Primary residence

Official textnysenate.govlast amended Jun 05, 2026

* § 1352. Primary residence. (a) Determination of primary residency.

# (1)

The department of finance shall make, on an annual basis, an initial determination that a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, that has a phase one or phase two market value equal to, or greater than, the threshold provided in section thirteen hundred fifty of this article, is not a primary residence. The department of finance shall make a determination of primary residence based on factors identified by rules of the department of finance, including but not limited to whether such covered property or residential cooperative dwelling unit was occupied in aggregate for a majority of days during a calendar year by a covered owner of such covered property or residential cooperative dwelling unit. The department of finance shall make such initial determination based on information available to such department.

# (2)

The department of finance shall provide notice to the owner of a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, of such initial determination, provided that, for the fiscal year beginning July first, two thousand twenty-six, such department shall provide such notice no later than August thirtieth, two thousand twenty-six. Such notice shall include an opportunity for such owner to submit proof of primary residence, to the satisfaction of such department, in accordance with a time period established by rules of such department. The department of finance may require that such owner provide a certification that such covered property or residential cooperative dwelling unit is a primary residence, as well as any documentation demonstrating:

# (A)

that a covered owner provided the address of such covered property or residential cooperative dwelling unit as such covered owner's permanent home address on the New York state resident income tax return filed by such covered owner for the calendar year that ends immediately preceding the fiscal year in which the surcharge is imposed;

# (B)

such covered property or residential cooperative dwelling unit received a real property tax exemption pursuant to section four hundred twenty-five of the real property tax law during the fiscal year immediately preceding the fiscal year in which the surcharge is imposed or the owner of such covered property or residential cooperative dwelling unit received a tax credit pursuant to subsection (eee) of section six hundred six of the tax law for such covered property or residential cooperative dwelling unit for the calendar year immediately preceding the fiscal year in which the surcharge is imposed; or

# (C)

such covered property or residential cooperative dwelling unit is the primary residence of one or more lessees or sub-lessees to which a lessee has sublet such covered property or residential cooperative dwelling unit pursuant to subdivision two of section two hundred twenty-six-b of the real property law or an immediate family member of a covered owner.

# (3)

After consideration of a submission of proof of primary residence by a covered owner pursuant to paragraph two of this subsection, and other available information, the department of finance shall determine whether such covered property or residential cooperative dwelling unit is not a primary residence. Such determination shall constitute a final determination of the department of finance.

# (4)

The department of finance may require electronic submission of any certification or documentation described in this section.

# (5)

Failure to provide the notice required by this section shall not affect the validity of the imposition of the surcharge authorized by this article.
(b) Promulgation of rules. The department of finance may promulgate rules to:
(1) specify additional factors or documentation that may assist in the initial or final determination of whether a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, is a primary residence; and
(2) establish a process through which the department of finance may audit any certification or documentation of primary residency submitted pursuant to this section within six years of such submission.
* NB Repealed June 30, 2031

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