N.Y. Comp. Codes R. & Regs. tit. 9, § 277.2
(b) Business means any lawful activity, except a farm operation, that is conducted:
(d) Comparable replacement dwelling means a dwelling which is:
(8) within the financial means of the displaced person;
(e) Contribute materially means that during the two taxable years prior to the taxable year in which displacement occurs, or during such other period as the agency determines to be more equitable, a business or farm operation:
(3) contributed at least 33 ⅓ percent of the owner's or operator's average annual gross income from all sources.
If the application of the above criteria creates an inequity or hardship in any given case, the agency may approve the use of other criteria as determined appropriate.
(f) Decent, safe and sanitary dwelling means a dwelling which meets applicable housing and occupancy codes. However, any of the following standards which are not met by an applicable code shall apply unless waived for good cause by the agency. The dwelling shall:
(6) for a displaced person who is handicapped, be free of any barriers which would preclude reasonable ingress, egress, or use of the dwelling by such displaced person.
(g) Displaced person.
(1) Displaced person means any person, including a person who does not meet the length-of-occupancy requirements of section 277.5(a) or 277.5(b), who moves from the real property or moves personal property from the real property:
(2) Persons not displaced. The following is a nonexclusive listing of persons who do not qualify as displaced persons under this Part:
(vi) an owner-occupant who moves as a result of:
(a) a voluntary transaction that meets all of the following conditions:
(l) Not-for-profit organization means an organization that is incorporated under the applicable laws of a state as a not-for-profit organization and exempt from paying Federal income taxes based on that status.
(m) Owner of a dwelling.
A person is considered to have met the requirement to own a dwelling if the person purchases or holds any of the following interests in real property:
(t) Uneconomic remnant means a parcel of real property in which the owner is left with an interest after the partial acquisition of the owner's property, and which the agency has determined has little or no value or utility to the owner.
(u) Unlawful occupancy.
A person is considered to be in unlawful occupancy when such person has been ordered to move by a court of competent jurisdiction prior to the initiation of negotiations or is determined to be a squatter who is occupying the real property without the permission of the owner and otherwise has no legal right to occupy the property under State law. At the discretion of the agency, squatters who occupy real property without the permission of the owner may be considered to be in unlawful occupancy.