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Upstate N.Y. Home Not Enough to Prompt Additional Income Tax

June 30, 2022, 8:57 PM

A New Jersey couple won’t have to pay additional income tax to New York after an appeals court found their vacation home in the Adirondacks isn’t their permanent residence.

The New York Supreme Court Appellate Division, Third Department, rejected a tax appeals tribunal’s focus on the objective characteristics of Nelson Obus and Eve Coulson’s Northville home, such as its five bedrooms and year-round climate control.

“It is not disputed that, at most, petitioners utilized the Northville home for three weeks during each tax year for either skiing or to visit the racetrack in the City of Saratoga Springs, Saratoga ...