New York landlord and tenant rules

Seayora publishes 11 New York rules, covering contractor sales tax, notice periods, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

New York at a glance

RuleNew York
Do contractors charge sales tax in New York?Consumer of materials
Is a capital improvement exempt from sales tax in New York?Exempt with Form ST-124
Is appliance repair taxable in New York?Taxable, with the parts
Is contractor labor taxable in New York?Taxable — residential and commercial
How many days does a tenant get to pay late rent in New York?14 days
How much notice does a landlord have to give before entering in New York?24 hours
How much notice does a landlord have to give before raising the rent in New York?30 / 60 / 90 days by tenancy length, on increases of 5% or more
How much notice must a landlord give to end a tenancy in New York?30 / 60 / 90 days by tenancy length
Does a landlord have to pay interest on a security deposit in New York?Buildings of six or more units must hold the deposit in an interest-bearing New York account; the owner may keep 1 % as an administrative fee.
How long does a landlord have to return a security deposit in New York?14 days
How much can a landlord charge for a security deposit in New York?1 month of rent

Contractor sales tax in New York

Do contractors charge sales tax in New York?

In New York a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. New York also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

The canonical version of the whole doctrine. ALL charges for materials and labor on a repair, maintenance or installation project are taxable, including expenses and markup. A capital improvement is exempt when the customer gives the contractor Form ST-124, Certificate of Capital Improvement. The contractor pays tax on materials at purchase and may credit tax paid on materials transferred in a taxable project. Form ST-120.1 is the contractor's own exempt purchase certificate.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in New York?

Yes, but only with the paperwork. In New York a capital improvement to real property is exempt to the customer, and the exemption is claimed by the customer giving the contractor Form ST-124. ⚠ The certificate IS the exemption. Without a signed Form ST-124 on file the job is taxable, however obviously it was a capital improvement — that is the single most common way a contractor loses a sales tax audit. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

The canonical version of the whole doctrine. ALL charges for materials and labor on a repair, maintenance or installation project are taxable, including expenses and markup. A capital improvement is exempt when the customer gives the contractor Form ST-124, Certificate of Capital Improvement. The contractor pays tax on materials at purchase and may credit tax paid on materials transferred in a taxable project. Form ST-120.1 is the contractor's own exempt purchase certificate.

Full answer and the checkable figures.

Is appliance repair taxable in New York?

Yes. New York taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

The canonical version of the whole doctrine. ALL charges for materials and labor on a repair, maintenance or installation project are taxable, including expenses and markup. A capital improvement is exempt when the customer gives the contractor Form ST-124, Certificate of Capital Improvement. The contractor pays tax on materials at purchase and may credit tax paid on materials transferred in a taxable project. Form ST-120.1 is the contractor's own exempt purchase certificate.

Full answer and the checkable figures.

Is contractor labor taxable in New York?

Yes. New York taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement, which is exempt to the customer in New York when the customer signs Form ST-124 — the classification of the job is what decides the tax, not the wording on the invoice. Source: N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

The canonical version of the whole doctrine. ALL charges for materials and labor on a repair, maintenance or installation project are taxable, including expenses and markup. A capital improvement is exempt when the customer gives the contractor Form ST-124, Certificate of Capital Improvement. The contractor pays tax on materials at purchase and may credit tax paid on materials transferred in a taxable project. Form ST-120.1 is the contractor's own exempt purchase certificate.

Full answer and the checkable figures.

Notice periods in New York

How many days does a tenant get to pay late rent in New York?

In New York, a landlord must give a written demand and allow 14 days to pay before starting a nonpayment case. This is N.Y. Real Prop. Law § 226-c; RPAPL § 711(2); RPL § 235-e(d).

Rent increases of 5 % or more and non-renewals need 30 / 60 / 90 days by length of tenancy. Entry: no state statute — 24 hours is customary (NYC HMC § 27-2008 requires reasonable notice). A 14-day written rent demand precedes any nonpayment proceeding.

Full answer and the checkable figures.

How much notice does a landlord have to give before entering in New York?

In New York, a landlord must give 24 hours notice before entering an occupied rental, other than in an emergency. This is N.Y. Real Prop. Law § 226-c; RPAPL § 711(2); RPL § 235-e(d).

Rent increases of 5 % or more and non-renewals need 30 / 60 / 90 days by length of tenancy. Entry: no state statute — 24 hours is customary (NYC HMC § 27-2008 requires reasonable notice). A 14-day written rent demand precedes any nonpayment proceeding.

Full answer and the checkable figures.

How much notice does a landlord have to give before raising the rent in New York?

In New York, the notice a landlord must give before a rent increase depends on how long the tenant has lived there: Less than 12 months — 30 days; 12 to 24 months — 60 days; 24 months or more — 90 days. The requirement applies to increases of 5% or more. This is N.Y. Real Prop. Law § 226-c; RPAPL § 711(2); RPL § 235-e(d).

Rent increases of 5 % or more and non-renewals need 30 / 60 / 90 days by length of tenancy. Entry: no state statute — 24 hours is customary (NYC HMC § 27-2008 requires reasonable notice). A 14-day written rent demand precedes any nonpayment proceeding.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in New York?

In New York, the notice required to end a tenancy or decline to renew depends on how long the tenant has lived there: Less than 12 months — 30 days; 12 to 24 months — 60 days; 24 months or more — 90 days. This is N.Y. Real Prop. Law § 226-c; RPAPL § 711(2); RPL § 235-e(d).

Rent increases of 5 % or more and non-renewals need 30 / 60 / 90 days by length of tenancy. Entry: no state statute — 24 hours is customary (NYC HMC § 27-2008 requires reasonable notice). A 14-day written rent demand precedes any nonpayment proceeding.

Full answer and the checkable figures.

Security deposits in New York

Does a landlord have to pay interest on a security deposit in New York?

Yes. New York requires a landlord to pay the tenant interest on a security deposit. Buildings of six or more units must hold the deposit in an interest-bearing New York account; the owner may keep 1 % as an administrative fee. The deposit itself must be returned within 14 days of the end of the tenancy. This is N.Y. Gen. Oblig. Law § 7-108(1-a).

Full answer and the checkable figures.

How long does a landlord have to return a security deposit in New York?

In New York, a landlord has 14 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. New York also requires interest to be paid on the deposit: Buildings of six or more units must hold the deposit in an interest-bearing New York account; the owner may keep 1 % as an administrative fee. This is N.Y. Gen. Oblig. Law § 7-108(1-a).

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in New York?

In New York, a security deposit is capped at 1 month of rent. One month's rent — statewide since the 2019 Housing Stability and Tenant Protection Act. This is N.Y. Gen. Oblig. Law § 7-108(1-a).

Full answer and the checkable figures.

Sources

  • N.Y. Gen. Oblig. Law § 7-108(1-a)
  • N.Y. Real Prop. Law § 226-c; RPAPL § 711(2); RPL § 235-e(d)
  • N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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