(u) The owner of any housing accommodation that is not subject to this code pursuant to the provisions of subdivision (r) of this section or of section 2200.2(f)(19) of this Title, shall give written notice certified by such owner to the first tenant of that housing accommodation after such housing accommodation becomes exempt from the provisions of this code or the city rent law. Such notice shall contain the last regulated rent, the reason that such housing accommodation is not subject to this code or the city rent law, a calculation of how either the rental amount charged when there is no lease or the rental amount provided for in the lease has been derived so as to reach the applicable amount qualifying for deregulation pursuant to subdivision (r) of this section, (whether the next tenant in occupancy or any subsequent tenant in occupancy actually is charged or pays less than the applicable amount qualifying for deregulation), a statement that the last legal regulated rent or the maximum rent may be verified by the tenant by contacting DHCR and the address and telephone number of DHCR. Such notice shall be sent by certified mail within 30 days after the tenancy commences or after the signing of the lease by both parties, whichever occurs first or shall be delivered to the tenant at the signing of the lease. In addition, the owner shall send and certify to the tenant a copy of the registration statement for such housing accommodation filed with DHCR indicating that such housing accommodation became exempt from the provisions of this code or the city rent law, which form shall include the last regulated rent and shall be sent to the tenant within 30 days after the tenancy commences or the filing of such registration, whichever occurs later.