Certification.
19 RCNY § 46-02
in effect§ 46-02 Certification.
(a) Certification of exclusion from surcharge; timing of application.
(1) Property to which surcharge applies. As provided for by New York State Real Property Tax Law § 307-a and New York City Administrative Code § 11-238, a real property tax surcharge is imposed on certain class one property, excluding vacant land, that provides rental income and is not the primary residence of the owner or owners of such class one property or the primary residence of the parent or child of such owner or owners. The surcharge shall be a lien on the subject property, and may be collected in any manner provided by law. The property shall be deemed to be the primary residence of the owner or owners if the property would be eligible to receive the STAR exemption, regardless of whether the property is currently receiving the exemption. Property owners who have registered to receive the STAR exemption (or other exemption from real property tax administered by the Department of Finance for which primary residency is a requirement) are not required to file an additional certification under paragraph (2) of this subdivision in order to be excluded from the surcharge.
(2) Who must file certification. In order to obtain exclusion from the surcharge, property owners not registered to receive the STAR exemption (or other exemption from real property tax administered by the Department of Finance for which primary residency is a requirement) who are eligible for exclusion from the surcharge as set forth in Administrative Code § 11-238 or New York State Real Property Tax Law § 307-a shall complete an application on which they certify to the Commissioner that their property is eligible for exclusion from the requirement of the surcharge based on the use of the property as of the applicable taxable status date for the fiscal year for which exclusion from the surcharge is sought. This application and certification of eligibility for exclusion shall be on a form provided by the Department of Finance.
(3) Timing of certification. A certification of eligibility for exclusion from the surcharge must be filed with the Department no later than March 15 immediately prior to the fiscal year for which the owner is applying for exclusion from the surcharge. The Commissioner may, from time to time in the discretion of the Commissioner, require recertification from the owner.
(4) Special rule for fiscal year 2004. Notwithstanding any other provision of this subdivision, a certification of eligibility for exclusion from the surcharge for fiscal year 2004 (which begins July 1, 2003 and ends June 30, 2004) must be filed with the Department no later than March 15, 2004, and must be based on the use of the property as of the date of the certification.
(5) Certification upon conveyance of property or interest therein. The Department may make the form for certification under these rules a part of the real property transfer tax return or an attachment thereto and in such case a certification shall be completed and filed with any such return that is filed with the Department.
(b) Certification Requirements.
(1) By application provided pursuant to paragraph (2) of subdivision (a) of this section, the owner shall certify that the class one property is the primary residence of at least one owner.
(2) If the subject property is not the primary residence of at least one owner, then the owner must certify, and may be required to provide proof as set forth under subdivision (b) of 19 RCNY § 46-03, that such property is the primary residence of such owner's or owners' parent or child. Such owner or owners may also be required to provide certification as to the resident's or residents' relationship to the owner or owners and such proof of the relationship as the Commissioner deems acceptable.
(3) If the subject property is not so used as provided for in paragraphs (1) and (2) of this subdivision, the owner or owners must certify that such owner or owners receive no rental income of any kind, or in any manner or form, whatsoever, from the use of such property. The Department of Finance may require that the owner provide the Commissioner with a copy of the owner's or owners' most recent federal or New York State or New York City personal income tax return(s) together with this certification.
(4) Owners making the above listed certification(s) to the Department of Finance shall make such certifications under penalty of perjury, subject to audit and subject to the penalties set forth in Administrative Code § 11-238(d), including the imposition of an additional penalty tax of $500.00 against the subject property.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-41295Fetched: 10/24/2026