The resident died, or went into the hospital. What now?
Updated 2026-08-04.
The rule deems primary residency to continue for one year, and it asks for two things in proof: the event, and the residency that existed before it.
19 RCNY 62-06(b)(3) is short and specific. An individual's primary residency is deemed to continue for one year immediately following death, or during a continuous hospitalization or a temporary nursing home or rehabilitation stay.
The two proofs
- Proof of the event itself: the death, the continuous hospitalization, or the temporary nursing home or rehabilitation stay.
- Proof of the prior residency: that the individual used this property as a primary residence before the event. The ordinary residency documents do that work, meaning the most recent federal or state income tax return showing the address, or two of driver's license, voter registration, and utility or similar bills. The order to put them in is assembling the file.
Both are needed. The continuation is not automatic because someone was ill. It rests on a residence that existed and can be shown on paper.
The word temporary is doing work
The provision covers a continuous hospitalization or a temporary nursing home or rehabilitation stay. A permanent move into another residence is not the situation it describes. On the death branch, the one-year clock starts at the death, not at the closing of the estate.
After that year
This is where the honest answer runs out. The rule sets a one-year continuation and does not say what happens to a property an estate still holds in year two. That treatment is unresolved, and the firms writing on the program have described it as an open question rather than a settled one. The other unsettled edges are collected on the honest edges of the exemption. If an estate will hold a covered unit past the first year, plan for the surcharge and watch the rates and dates calendar.
What do you file now?
The response is still a response, filed through the portal at nyc.gov/npsurcharge with the security code printed on the notice, before the extended September 18, 2026 deadline. If the qualifying resident is now a different person, an heir or a family member living in the unit, that is a different criterion on the same notice and it needs its own documents: the immediate family member path.