HOME PROPERTIES OF NEW YORK INC
NT 10-Q, 2000-05-15
REAL ESTATE INVESTMENT TRUSTS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

(Check  One): / /Form 10-K / /Form 20-F / /Form 11-K /X/Form 10-Q
             / /Form N-SAR

               For  Period  Ended:  March 31, 2000
                                    -------------------

              /  /  Transition  Report  on  Form  10-K
              /  /  Transition  Report  on  Form  20-F
              /  /  Transition  Report  on  Form  11-K
              /  /  Transition  Report  on  Form  10-Q
              /  /  Transition  Report  on  Form  N-SAR
              For  the  Transition  Period  Ended:
                                                  ----------------------------
- ------------------------------------------------------------------------------
  READ INSTRUCTION (ON BACK PAGE) BEFORE PREPARING FORM.  PLEASE PRINT OR TYPE.
    NOTHING ON THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS
                   VERIFIED ANY INFORMATION CONTAINED HEREIN.
- ------------------------------------------------------------------------------

If the notification relates to a portion of the filing checked above, identify
the  Item(s)  to  which  the  notification  relates:

- ------------------------------------------------------------------------------

PART  1  --  REGISTRANT  INFORMATION

- ------------------------------------------------------------------------------
Full  Name  of  Registrant
HOME PROPERTIES OF NEW YORK, INC.
- ------------------------------------------------------------------------------
Former  Name  of  Applicable

- ------------------------------------------------------------------------------
Address  of  Principal  Executive  Office  (Street  and  Number)
850 CLINTON SQUARE
- ------------------------------------------------------------------------------
City,  State  and  Zip  Code
ROCHESTER, NY  14604
- ------------------------------------------------------------------------------

PART  II  --  RULES  12B-25(B)  AND  (C)

If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed.  (Check box if appropriate)

/ /  (a)  The reasons defined in reasonable detail in Part III of this
          form could not be eliminated without unreasonable effort or
          expense.
/X/  (b)  The subject matter report,  semi-annual report, transition report
          on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof
          will be filed on or before the fifteenth calendar day following
          the prescribed due date;  or the subject quarterly report or
          transition report on Form 10-Q, or portion thereof will be filed
          on or before the fifth calendar day following the prescribed due
          date;  and
/ /  (c)  The accountant's statement or other exhibit required by Rule
          12b-25(c) has been attached if applicable.


PART  III  --  NARRATIVE

State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K, 10-
Q, N-SAR, or the transition report or portion thereof, could not be filed
within the prescribed time period.

The Registrant is reviewing with its independent public accountants
(PricewaterhouseCoopers LLC) the reporting with respect to its preferred stock.
The review process could not be completed prior to the required filing date of
the Form 10-Q.  The Form 10-Q will be filed on or before the 5{th} calendar day
from the prescribed due date.


Part  IV  --  Other  Information

(1)  Name and telephone number of person to contact in regard to this
     notification

     David P. Gardner           (716)                             246-4113
     ------------------     ------------------------------------------------
         (Name)               (Area  Code)               (Telephone  Number)

(2) Have all other periodic reports required under section 13 or 15(d) of the
    Securities Exchange Act of 1934 or section 30 of the Investment Company
    Act of 1940 during  the  preceding  12  months  or  for such shorter period
    that the registrant was required to file such report(s) been filed?  If
    the answer is no, identify  report(s).
                                                       /X/  Yes     /  /  No

(3)  Is it anticipated that any significant change in results of operations
     form the corresponding  period  for the last fiscal year will be reflected
     by the earnings  statements  to  be  included in the subject report or
     portion thereof?
                                                       /  /  Yes     /X/  No

    If so, attach an explanation of the anticipated change, both narratively
    and quantitatively, and, if appropriate, state the reasons why a reasonable
    estimate of  the  results  cannot  be  made.



                   Home Properties of New York, Inc.
          ------------------------------------------------------------
                  (Name of Registrant as specified in charter)

    has caused this notification to be signed on its behalf by the undersigned
    thereunto duly authorized.


Date:     May 15, 2000                     By  David P. Gardner
                                            --------------------

INSTRUCTION: The form may be signed by an executive officer of the registrant
or by  any  other duly authorized representative.  The name and title of the
person signing the form shall  be  typed  or  printed beneath the signature.  If
the statement is signed on behalf of the registrant by an authorized
representative (other than an executive officer), evidence of the
representative's authority to sign on behalf of the registrant shall be filed
with the form.







<PAGE>

                                    ATTENTION

     Intentional  misstatements or omissions of fact constitute Federal
Criminal Violations  (See  18  U.S.C.  1001).

                              GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240, 12b-25) of the General
   Rules  and  Regulations  under  the  Securities  Exchange  Act of  1934.

2. One signed original and four conformed copies  of this form  and  amendments
   thereto must be completed and filed with the Securities and Exchange
   Commission,  Washington,  D.C. 20549, in accordance with Rule 0-3 of the
   General Rules and Regulations under the Act.  The information contained in
   or filed with the  Form  will  be  made a matter of the public record in the
   Commission files.

3. A manually signed copy of the form and amendments thereto shall be filed
   with  each  national securities exchange on which any class of securities of
   the registrant  is  registered.

4. Amendments  to  the notifications must also be filed on Form 12b-25 but need
   not restate information that has been correctly furnished.  The form shall
   be  clearly  identified  as  an  amended  notification.

5. Electronic  Filers. This form  shall not be used by electronic filers unable
   to timely file a report solely due to electronic difficulties. Filers unable
   to submit a report within the time period prescribed due to difficulties in
   electronic  filing  should  comply  with  either  Rule  201  or  Rule 202 of
   Regulation S-T ( Section 232.201 or Section 232.202 of this chapter) or
   apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation
   S-T (Section 232.13(b) of this chapter).












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