§ 46-03 Proof of Primary Residency.
RCNY § 46-03
(a)Generally. Where requested, the burden shall be on the owner or owners to establish that the property is their primary residence. While a person may have one or more residences, there can be only one primary residence, and the owner, upon request, must establish that the subject property is an owner's or owners' primary residence.
(b)Where an owner certifies that a property is an owner's or owners' primary residence, or the primary residence of the owner's or owners' parent or child, the Department of Finance may request, and such owner or owners shall be required to furnish, proof of primary residency. Forms of proof that will be considered by the Commissioner shall include, but are not limited to the following: (1) a valid driver's license; (2) copy of a federal or New York State Personal Income Tax Return; (3) a copy of a utility bill or 911 service listing; (4) a voter registration card; (5) a social security statement; (6) an automobile registration; (7) a recent tax bill addressed to the owner at the property address; (8) a recent bank statement; and (9) other forms of proof that the Commissioner deems acceptable. In determining whether an owner has demonstrated primary residency, the Commissioner need not base the determination on any single factor and, in addition to the above forms of proof, the Commissioner may consider the length of time the person has resided on the property, and other conduct and behavior that provide evidence as to which property is the owner's or owners' primary residence.
(c)Failure to furnish proof of primary residency promptly and to the satisfaction of the Commissioner, upon request, shall result in the denial of the application for exclusion from the surcharge due to primary residency and, as a result, the imposition of the surcharge plus any interest accrued from the date on which the surcharge would have been due and payable but for the filing of the application for exclusion, plus any penalties that may be imposed as set forth in Administrative Code § 11-238(d), including the imposition of an additional penalty tax of $500.00 against the subject property. Any amounts imposed pursuant to this subdivision shall be a lien on the subject property, and may be collected in any manner provided by law.
(d)Where an owner makes a certification that the property is the primary residence of an owner's or owners' parent or child, the owner or owners making this certification may be required to furnish to the Department of Finance at least two forms of proof of residency of their parent or child as may be required under subdivision (b) of this section, plus any such proof deemed acceptable by the Commissioner as to the relationship of the owner or owners to such parent or child.
