New York tenants are legally entitled to rental property that meets basic structural, health, and safety standards and is in good repair. It's legal for tenants in New York to withhold rent until the landlord makes major repairs, but they must notify their landlord of the problem first.It's a whole process. Part A - Employer Information. 2. Line 1(a) - Enter the date the business began in New York State (NYS). Am I eligible for the 'New York City Enhanced Real Property Tax Credit' if I paid rent a room in an NYC apartment? How do I fill this out? Every employer must complete and file Form NYS-45 (or NYS-45-ATT if more than five employees) showing each employee who resides or is employed in New York.