Provides that non-payment of New York city taxes shall be a prima facie finding that a housing accommodation subject to the emergency housing rent control act is not a person's primary residence as claimed by the delinquent taxpayer and non-payment of NYS taxes shall be a prima facie finding that a housing accommodation subject to the emergency tenant protection act of 1974 is not a person's primary residence.
Provides that non-payment of New York city taxes shall be a prima facie finding that a housing accommodation subject to the emergency housing rent control act is not a person's primary residence as claimed by the delinquent taxpayer and non-payment of NYS taxes shall be a prima facie finding that a housing accommodation subject to the emergency tenant protection act of 1974 is not a person's primary residence.
Relates to unlawful tenancies under the emergency tenant protection act of 1974; prohibits owners from entering or renewing leases where such owner has reason to know that such tenant will not occupy the housing accommodation as his or her primary residence.
Relates to unlawful tenancies under the emergency tenant protection act of 1974; prohibits owners from entering or renewing leases where such owner has reason to know that such tenant will not occupy the housing accommodation as his or her primary residence.
Allows prospective tenants of rent controlled or rent stabilized housing accommodations to request the complete rent history of such housing accommodations.
Allows prospective tenants of rent controlled or rent stabilized housing accommodations to request the complete rent history of such housing accommodations.
Establishes the "first-time homebuyer tax credit act"; provides that a qualified taxpayer shall be allowed a credit against the taxes imposed by this article for taxes levied on the taxpayer's primary residence by or on behalf of any county, city, town, village, or school district in which such property is located.
Establishes the "first-time homebuyer tax credit act"; provides that a qualified taxpayer shall be allowed a credit against the taxes imposed by this article for taxes levied on the taxpayer's primary residence by or on behalf of any county, city, town, village, or school district in which such property is located.
Provides that a tenant who has left a residential dwelling unit between the dates of March 12, 2020 and January 1, 2022 due to the health impacts of COVID-19 in the city of New York, who is a senior citizen or disabled person, and who asserts an intent to return to the housing accommodation shall be deemed to be occupying the unit as such tenant's residence.