Tenant Has Florida Homestead Exemption

Landlord sued to evict rent-stabilized tenant for nonprimary residence. Tenant admitted that she owned two residences in Florida. But tenant stated in pretrial questioning that her Manhattan apartment was her primary residence and that she stayed in Florida only during the winter months. Landlord asked the court to rule without a trial. Tenant listed a West Palm Beach property as her address when she applied for and obtained a Florida homestead tax exemption. Landlord argued that, therefore, legally, tenant should be barred from claiming New York as her primary residence. The court ruled against landlord. Landlord appealed and lost. Tenant's declaration of residence on a tax-related document is just one of many factors to be considered in determining her primary residence. Tenant's declaration of residence for a homestead exemption was different from, say, immigration status that was imposed by law and that might bar a foreign tenant from claiming a primary residence in New York.

111 Realty Co. v. Sulkowska: NYLJ, 10/22/08, p. 37, col. 1 (App. T. 1 Dept.; Davis, PJ, Schoenfeld, Heitler, JJ)