Tenant Didn't File NYC Tax Return

March 1, 2006

LVT Number: 18690

Landlord asked HPD to issue a certificate of eviction against public housing cooperative tenant based on nonprimary residence. HPD ruled for landlord. Tenant appealed and lost. HPD regulations state that apartments in landlord's building won't be considered tenant's primary residence unless tenant files New York City Resident Income Tax returns or shows that he isn't legally required to do so. Landlord had showed that tenant didn't file city tax returns. So HPD correctly issued landlord a certificate of eviction based on tenant's nonprimary residence.

Landlord asked HPD to issue a certificate of eviction against public housing cooperative tenant based on nonprimary residence. HPD ruled for landlord. Tenant appealed and lost. HPD regulations state that apartments in landlord's building won't be considered tenant's primary residence unless tenant files New York City Resident Income Tax returns or shows that he isn't legally required to do so. Landlord had showed that tenant didn't file city tax returns. So HPD correctly issued landlord a certificate of eviction based on tenant's nonprimary residence.

Nole v. HPD: NYLJ, 2/6/06, p. 30, col. 6 (App. Div. 1 Dept.; Mazzarelli, JP, Marlow, Williams, Sweeny, Malone, JJ)

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