The trust path: sole beneficiary

The criterion, as the notice words it: The sole beneficiary of a trust.

Sole does not mean exactly one person

The final rule allows multiple individuals to collectively be the sole current beneficiaries of a trust. A trust with two current beneficiaries living in the unit is not disqualified by the word sole.

The final rule also settled that contingent or future interests do not automatically disqualify a trust. A remainder interest sitting behind the current beneficiaries is not, by itself, the end of the analysis.

The documents

• The trust agreement.
• A trustee affidavit.
• The beneficiary's own residency proof: The most recent federal or state income tax return showing the address, or a driver's license or other DMV-issued identification on its own; if neither exists, a voter identification card plus one other proof that the property is the primary residence (19 RCNY 62-06(b), as amended August 3, 2026).

The trustee affidavit establishes the role and the beneficial interest. It does not establish residency, and DOF does not have to take it as though it did. That split is the subject of the affidavit layer.

Trust and entity are separate criteria

The rule treats trust ownership and entity ownership as different doors with different documents, and it draws one line that touches both: under the final rule, multi-tier entity structures cannot establish primary residence. A layered arrangement is worth mapping before you file rather than after. The majority interest path covers the entity side of it.

The deadline is September 18, 2026 for every property type, extended by the Department of Finance on August 1, 2026 from the dates printed on the notices. Trust documents take longer to collect than anyone plans for, so the trustee is the first call.

The same criterion, asked the way a trustee asks it, is on the apartment is in a trust: who has to live there.