Sec. 2511.2. Income certification forms (ICFs)

On or before the first day in May in each calendar year, commencing with May 1, 1994 through May 1, 2011, the owner of each housing accommodation for which the legal regulated rent is $2,000 or more per month or commencing with May 1, 2012, for which the legal regulated rent is $2,500 or more per month may provide the tenant or tenants residing therein with an income certification form (ICF) prepared by the division on which such tenant or tenants shall identify all persons referred to in section 2511.1(b) of this Part and shall certify whether the total annual income is in excess of $250,000 in each of the two preceding calendar years, where the first of such two preceding calendar years is 1992 through 1995 inclusive, $175,000 where the first of such two preceding calendar years is 1996 through 2009 inclusive and $200,000, where the first of such two preceding calendar years is 2010 or later. Such ICF shall not require disclosure of any income information other than whether the aforementioned threshold has been exceeded.

(a) Such ICF form shall state that:

(1) the income level certified to by the tenant may be subject to verification by the Department of Taxation and Finance (DTF) pursuant to section 171-b of the Tax Law;

(2) only tenants residing in housing accommodations which have a legal regulated rent equal to or exceeding the applicable amount qualifying for deregulation, as provided in this section are required to complete the certification form;

(3) tenants have protections available to them which are designed to prevent harassment;

(4) tenants are not required to provide any information regarding their income except that which is requested on the form.

(b) Such ICF form may:

(1) require tenants to state whether an occupant, such as a minor child, is not required to file a New York State income tax return;

(2) provide that the operative date for the determination of who is a tenant, co-tenant or occupant who must be identified on the ICF, and whose income, if any, will be included in total annual income, will be the date of service of the ICF upon the tenant;

(3) require the tenant to list all tenants, co-tenants, and other occupants whose incomes may be included in total annual income, and who vacated the housing accommodation within the calendar year in which the ICF is served, or within the two calendar years preceding the service of the ICF, and the dates on which such persons vacated the housing accommodation;

(4) require the tenant to include in total annual income the income of any such person who vacated the housing accommodation temporarily; or

(5) request such other information as the division deems appropriate.

(c) Section 2508.1 of this Title to the contrary notwithstanding, the owner must serve the ICF by at least one of the following methods: personal delivery, certified mail, regular first class mail, or as otherwise provided in an operational bulletin issued pursuant to section 2507.11 of this Title. The owner shall obtain and retain, the following proofs of service:

(1) for personal delivery, a copy of the ICF signed and dated, by the tenant acknowledging receipt;

(2) for certified mail, a United States Postal Service receipt stamped by the United States Postal Service; or

(3) for regular first class mail, a United States Postal Service Certificate of Mailing stamped by the United States Postal Service.

(d) The tenant or tenants shall return the completed certification to the owner within 30 days after service upon the tenant or tenants.

(e) No such ICF may be served on any apartment where the tenant is the recipient of a senior citizen rent increase exemption (SCRIE) or a disability rent increase exemption (DRIE).