Are a couple Yonkers residents or New York City residents when their house sits entirely in Yonkers but the front yard and mailing address are in the Bronx?

Plain-English summary

A couple bought a property that straddles the Bronx/Yonkers border, with a Bronx mailing address. The house sits entirely on land in Yonkers (Westchester County); the front yard is vacant land in the Bronx. They keep no New York City residence and don't work in the City. They asked whether they are Yonkers or New York City residents for income tax.

The Office of Counsel concluded they are Yonkers residents, owing the Yonkers resident income tax surcharge. A Yonkers resident is defined like a New York State resident (domicile plus a permanent place of abode there). A property survey showed the dwelling is wholly within Yonkers, the Bronx portion is just vacant land, and the couple intends Yonkers as home - so they are domiciled in Yonkers with a permanent place of abode wholly in Yonkers.

What this means for you

Owners of border-straddling property

Your local residency follows where your actual home sits and where you're domiciled - not the mailing address or a split property-tax bill. A Bronx address on a house physically in Yonkers does not make you a New York City resident. (This is the opinion later relied on in TSB-A-19(1)I on nearly identical facts.)

Accountants and tax preparers

For border parcels, obtain a survey fixing the location of the residence structure; that, plus domicile, decides the surcharge (Yonkers vs. New York City).

Common questions

Q: My mailing address is in the Bronx - am I a New York City resident?
A: Not if your dwelling sits in Yonkers and you're domiciled there. The structure's location controls.

Q: We pay property tax to both jurisdictions - does that split residency?
A: No. Tax on a vacant slice in another jurisdiction doesn't change where your home is.

Q: Can I rely on this opinion?
A: It binds the Department only as to the petitioner. Use it as guidance and confirm your own facts.

Citations and references

Statutes and regulations:
- Tax Law § 605(b)
- 20 NYCRR 105.20(d)(1), (e)(1)
- NYC Administrative Code § 11-1705(b)(1); Yonkers Income Tax Surcharge § 15-99

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/income_ao_2015.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/income/a15_8i.pdf

Original ruling text

New York State Department of Taxation and Finance

TSB-A-15(8)I
Income Tax
November 17, 2015

Office of Counsel

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. I150212A

The Department of Taxation and Finance received a Petition for Advisory Opinion from
REDACTEDREDACTEDREDACTEDREDACTEDREDACTED (Petitioner). Petitioner asks
whether he and his wife are residents of Yonkers, as opposed to New York City, for purposes of
paying personal income taxes, when the entire physical house in which they reside is located in
Yonkers and the front yard is located in the Bronx.
We conclude that Petitioner and his wife are residents of Yonkers and are subject to the
Yonkers resident income tax surcharge.
Facts
Petitioner and his wife own a property that straddles the Bronx/Yonkers border.
Petitioner and his wife maintain their residence on the property, which has an address in Bronx,
New York. The front yard of the property is vacant residential land in Bronx County, but the
residential structure is located entirely on land in Yonkers, Westchester County. Petitioner and
his wife pay property taxes to both New York City and Westchester County for the respective
portions of the property in each jurisdiction. They do not maintain any residence in New York
City nor do they work New York City.
Analysis
Petitioner asks whether he and his wife are residents of Yonkers and should pay personal
income taxes to Yonkers rather than to New York City.
An individual who is domiciled in New York State and maintains a permanent place of
abode in this state is a New York State resident. See Tax Law § 605(b). The definition of a
resident of New York City or Yonkers is the same as the definition of a New York State resident,
substituting New York City or Yonkers in place of New York State. See New York City
Administrative Code § 11-1705(b)(1)(A), and (B); Yonkers Income Tax surcharge § 15-99.
Thus, for example, an individual who is domiciled in Yonkers and maintains a permanent place
of abode in Yonkers would be considered a resident of Yonkers.
Section 105.20(d)(1) of the Personal Income Tax regulations defines “domicile” in
relevant part as follows: “Domicile, in general, is the place which an individual intends to be
such individual’s permanent home – the place to which such individual intends to return
whenever such individual may be absent.” Paragraph (e) of the same regulation in relevant part
defines a permanent place of abode as “...a dwelling place of a permanent nature maintained by
the taxpayer....” (20 NYCRR § 105.20(e)(1))

-2-

TSB-A-15(8)I
Income Tax
November 17, 2015

The property was purchased by Petitioner in July 2014. The house, which is a dwelling
place of a permanent nature maintained by the taxpayer, qualifies as a permanent place of abode.
A survey of Petitioner’s property, provided with the Petition, indicates that the residence is
located entirely within the boundaries of Yonkers. The portion of the property that is located in
the Bronx consists entirely of vacant land. Insofar as Petitioner does not work in New York City
or maintain another residence in New York City, we will assume for purposes of this opinion
that Petitioner has established the intent to be domiciled in the residence in Yonkers. Thus,
Petitioner, who is domiciled in Yonkers and maintains a permanent place of abode wholly with
the boundaries of Yonkers, meets the definition of a Yonkers resident for purposes of the
Yonkers personal income tax. He and his wife are subject to the Yonkers resident income tax
surcharge on and after the date they purchased the property in Yonkers.

DATED: November 17, 2015

NOTE:

/S/
DEBORAH R. LIEBMAN
Deputy Counsel

An Advisory Opinion is issued at the request of a person or entity. It is limited to the
facts set forth therein and is binding on the Department only with respect to the
person or entity to whom it is issued and only if the person or entity fully and
accurately describes all relevant facts. An Advisory Opinion is based on the law,
regulations, and Department policies in effect as of the date the Opinion is issued or
for the specific time period at issue in the Opinion. The information provided in this
document does not cover every situation and is not intended to replace the law or
change its meaning.