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

Plain-English summary

A couple owns a property that straddles the Bronx/Yonkers border. Their house sits entirely on land in Yonkers (Westchester County); only the vacant front yard is in the Bronx, and the property carries a Bronx mailing address. They pay property taxes to both jurisdictions and intend to live there long-term. They asked whether they are Yonkers residents or New York City residents for income tax.

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

What this means for you

Owners of border-straddling property

What decides your local residency is where your actual dwelling sits and where you're domiciled - not your mailing address or which county sends a tax bill for part of the lot. A Bronx address on a house physically in Yonkers does not make you a New York City resident.

Accountants and tax preparers

For border parcels, get a survey pinning down where the residence structure sits. That location (plus domicile) drives the local surcharge (Yonkers vs. New York City), regardless of the mailing address or split property-tax bills.

Common questions

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

Q: We pay property tax to both - does that split residency?
A: No. Paying property 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; TSB-A-15(8)I

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/income_ao_2019.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/income/a19_1i.pdf

Original ruling text

New York State Department of Taxation and Finance

Office of Counsel

TSB-A-19(1)I
Income Tax
May 23, 2019

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION
The Department of Taxation and Finance received a Petition for Advisory Opinion from
REDACTED (Petitioner), REDACTED REDACTED REDACTED. 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 and Petitioner stated that he and his wife intend to live in their Yonkers residence as long as
they can.
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

-2-

TSB-A-19(1)I
Income Tax
May 23, 2019

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).
Petitioner’s house, which is a dwelling place of a permanent nature maintained by the
taxpayer, qualifies as a permanent place of abode. Petitioner has established that he and his wife
intend to make this residence their permanent home. 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.
Thus, Petitioner and his wife are domiciled in Yonkers and maintain a permanent place of abode
wholly within the boundaries of Yonkers. Petitioner and his wife, therefore, meet 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. See Advisory Opinion, TSB-A-15(8)I, November 17, 2015.

DATED: May 23, 2019

/S/
DEBORAH R. LIEBMAN
Deputy Counsel

NOTE:

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.