In Castro v. Mamaes, 51 AD3d 522 (1st Dept 2008), the First Department held that where the house was used residentially by one co-owner the exemption was also available to the non-resident co-owner. In Castro, a mother and her two sons resided in the single family home. When the mother entered a nursing home, she transferred title to her two sons, retaining a life interest. When eventually one of the sons moved out, the remaining son did not pay rent to his brother, nor did the property generate any income.