Relates to the definition of residence and residential real property

S 3676 amends New York's real property law to clarify that "residence" and "residential real property" for one- to four-family homes must have been the seller's primary residence immediately before the sale. This change directly affects sellers of single-family to four-family properties in transactions where primary residence status is required, such as certain tax benefits or housing programs. The key provision adds a specific residency requirement to the existing definition, ensuring that properties qualify only if the seller lived there as their main home prior to selling. The bill is currently pending in the Judiciary committee.