You must meet all of these conditions to be eligible for the credit:

• household gross income less than $18,000
• occupied the same NY residence for six months or more
• you paid property taxes on residence
• NY resident all of 2009
• could not be claimed as a dependent of another
• value of all real property owned less than $85,000 and any rent you received for nonresidential use was 20% or less of total rent.