On or before the first day in May in each calendar year, commencing with May 1, 1994 through May 1, 2011, the owner of each housing accommodation for which the legal regulated rent is $2,000 or more per month and commencing with May 1, 2012, for which the legal regulated rent is $2,500 or more per month may provide the tenant or tenants residing therein with an income certification form (ICF) prepared by the DHCR on which such tenant or tenants shall identify all persons referred to in section 2531.1(b) of this Part, and shall certify whether the total annual income is in excess of $250,000 in each of the two preceding calendar years, where the first of such two preceding calendar years is 1992 through 1995 inclusive, and $175,000 where the first of such two preceding calendar years is 1996 through 2009 inclusive, and $200,000 where the first of such two preceding calendar years is 2010 or later. Such ICF shall not require disclosure of any income information other than whether the aforementioned threshold has been exceeded.
(a) Such ICF form shall state that:
(1) the income level certified to by the tenant may be subject to verification by the Department of Taxation and Finance (DTF) pursuant to section 171-b of the Tax Law;
(2) only tenants residing in housing accommodations which have a legal regulated rent equal to or exceeding the applicable amount qualifying for deregulation, as provided in this section are required to complete the certification form;
(3) tenants have protections available to them which are designed to prevent harassment; and
(4) tenants are not required to provide any information regarding their income except that which is requested on the form.
(b) Such ICF form may: