If a home straddles the Bronx/Yonkers line but the house itself sits entirely in Yonkers, are the owners Yonkers or New York City residents for income tax?

Plain-English summary

A couple owns a property that straddles the Bronx/Yonkers border. The residential house sits entirely on the Yonkers side; only the vacant front yard is in the Bronx. The mailing address is a Bronx address, and they pay property taxes to both New York City and Westchester County for the respective parts, but they have no other residence in New York City. They asked whether they are Yonkers residents (owing the Yonkers surcharge) or New York City residents for income-tax purposes.

The Office of Counsel concluded they are Yonkers residents. Residency depends on where a person is domiciled and maintains a permanent place of abode (Tax Law § 605(b); the City and Yonkers definitions mirror the State's). Domicile is the place you intend as your permanent home (20 NYCRR 105.20(d)(1)); a permanent place of abode is a permanent dwelling you maintain (105.20(e)(1)). Here a survey showed the dwelling is entirely within Yonkers and the Bronx portion is vacant land. So the couple are domiciled in Yonkers with a permanent place of abode in Yonkers - making them Yonkers residents subject to the Yonkers resident income tax surcharge from the date they bought the property, and not New York City residents.

What this means for you

Owners of border-straddling property

What controls your city/Yonkers residency is where the dwelling itself sits and where you're domiciled - not your mailing address or which jurisdictions you pay property tax to. A house wholly within Yonkers makes you a Yonkers resident even if part of the lot (or the mailing address) is in the Bronx.

Accountants and residency advisors

Locate the permanent place of abode precisely (a survey settled it here). Vacant land in another jurisdiction is not a dwelling. Yonkers and NYC residency use the State's domicile / permanent-place-of-abode test, so the analysis is the same one you'd run for State residency.

Common questions

Q: My mailing address is in the Bronx. Doesn't that make me a NYC resident?
A: No. Residency follows your domicile and where your permanent dwelling sits - here, entirely in Yonkers - not the mailing address.

Q: We pay property tax to both NYC and Westchester. Does that split our income-tax residency?
A: No. Income-tax residency turns on domicile and permanent place of abode, not on which jurisdictions levy property tax.

Q: When does the Yonkers surcharge start?
A: From the date the couple purchased the Yonkers property and established it as their home.

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, regulations, and prior opinions:
- Tax Law § 605(b)
- 20 NYCRR 105.20(d)(1); 105.20(e)(1)
- NYC Administrative Code § 11-1705(b)(1)(A), (B); Yonkers Income Tax Surcharge § 15-99
- TSB-A-15(8)I; TSB-A-19(1)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/income-ao-2020.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/income/a20-10i.pdf

Original ruling text

New York State Department of Taxation and Finance
Office of Counsel

TSB-A-20(10)I
Income Tax
October 20, 2020

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 ]. 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 the
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 known
residence in 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

-2-

TSB-A-20(10)I
Income Tax
October 20, 2020

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; TSB-A-19(1),
May 23, 2019.

DATED: October 20, 2020

/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.