The New York State Department of Taxation and Finance has issued an Advisory Opinion finding that a petitioner and his wife, who own and reside in a property that straddles the Bronx/Yonkers border, are residents of Yonkers subject to the Yonkers resident income tax surcharge, and are not subject to New York City personal income tax. Advisory Opinion, TSB-A-15(8)I (N.Y.S. Dep’t of Taxation & Fin., Nov. 17, 2015). Although the front yard of the property is in Bronx County, that portion of the property is vacant residential land, while the residential building is located entirely on land in Yonkers and the petitioner and his wife do not work or maintain any residence in New York City. The Department assumes in its Advisory Opinion that the petitioner and his wife established the intent to be domiciled in Yonkers and, since they maintain a permanent place of abode in Yonkers, they meet the definition of Yonkers residents.