In Acevedo v. Rodriguez, 20 Misc 3d 1122[A], 867 NYS2d 372, 2008 NY Slip Op 51518[U], 2008 WL 2805881 (NY Sup.) defendant Rodriquez moved for summary judgment on the ground that his one-family home is owner occupied and used exclusively for residential purposes. In the defendant City's motion for summary judgment, it utilized its Department of Finance Real Property Assessment Division ("DOF") database to show that the real estate tax bills pertaining to the subject property are mailed to defendant Rodriguez in Florida. In opposition to the City's motion, defendant Rodriquez claimed, inter alia, that no evidence was offered by the City to show that his "winter home" in Florida is his legal residence. The Acevedo Court found that the City had failed to make a prima facie showing of entitlement to judgment as a matter of law, as the only evidence set forth to show that Rodriquez does not occupy (or actually use) the house in question as his primary residence is an inference based on the print-out from the DOF, and that document does not constitute competent evidence proving the actual legal residence of the defendant is in Florida. Further, plaintiff's opposition to defendant Rodriquez' motion for summary judgment claims that Rodriquez was served with the summons and complaint herein, in Florida, is sufficient to raise a triable issue of fact as to whether the subject residence is, in fact, owner occupied.The Court found that whether or not the Rodriquez' premises fall within the single family owner-occupied exception presents a question of fact for the jury.