Provides basis for determining primary residency

Title of bill

An act to amend the administrative code of the city of New York and the emergency tenant protection act of nineteen seventy-four, in relation to determining primary residency

Summary

This bill would amend sections 26-403 (e) (2) (i) (10) and 26-504 (a) (1) (f) of the New York City Administrative Code and the Emergency Tenant Protection Act, McKinney's unconsolidated laws § 8625 (a) (10) to provide that for purposes of determining primary residency for rent control or rent stabilization purposes, the failure to file a New York City or New York State resident income tax return by an individual required by law to file such a return, shall result in a finding that the tenant does not occupy the unit as his or her primary residence. This provision would not apply to tenants who have requested an extension of time for payment of tax or where any other factor exists which would excuse the timely filing of a return.

Justification

Since 1971, premises not occupied as a tenant's primary residence have been exempt from both rent control and rent stabilization. This decision is made by the courts, on a case-by-case basis, yet the statute provides little or no guidance to the courts, faced with making this determination. At present, the non-payment of New York City taxes is simply one factor to be taken into account in a determination of primary residency.

Rent control laws are intended to protect those bona fide residents of New York City from its unusual rental market. Certainly, the payment of New York City taxes should be a very important consideration in the determination of primary residency,

This bill would accomplish this by making the non-payment of New York City taxes sufficient to establish a finding that the tenant does not occupy the unit as his or her primary residence.

Fiscal implication

None.

Effective date

This act shall take effect immediately.