City of New Rochelle, NY
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2024-01-16
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The Code
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Part II: General Legislation
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Chapter 288 Taxation
- Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Ambulance Policy
- Ch 4 Appearance Tickets
- Ch 9 Boards, Commissions, Committees, Agencies and Councils
- Ch 12 Bond Anticipation Notes
- Ch 14 Business Improvement Districts
- Ch 15 (Reserved)
- Ch 16 City Council
- Ch 17 (Reserved)
- Ch 20 Claims, Settlement of
- Ch 23 Continuity of Government
- Ch 25 Credit Cards, Payment by
- Ch 27 Criminals, Reward for Apprehension
- Ch 28 Cyber Security Citizens' Notification Policy
- Ch 29 Defense and Indemnification
- Ch 30 Drug Testing
- Ch 31 Economic Opportunity and Nondiscrimination Policy
- Ch 33 Ethics, Code of
- Ch 37 Fire Department
- Ch 39 Flag, City
- Ch 40 Greenway Compact
- Ch 41 Insurance
- Ch 42 Investment Policy
- Ch 47 Official Map
- Ch 52 Personnel
- Ch 56 Police, Auxiliary
- Ch 58 Police Department
- Ch 62 Procurement Policy
- Ch 70 Salvation Army Collections
- Ch 74 Tax Collection
- Ch 74A Training Requirements
- Ch 75 Unencumbered Balances and Deficits
- Ch 76 Youth Court
- Part II: General Legislation
- Ch 79 (Reserved)
- Ch 81 Alarm Systems
- Ch 83 Alcoholic Beverages
- Ch 86 Amusements and Amusement Devices
- Ch 89 Animals
- Ch 93 Assemblies, Public
- Ch 96 Auctions and Auctioneers
- Ch 101 (Reserved)
- Ch 104 Bingo
- Ch 108 (Reserved)
- Ch 111 Building Construction
- Ch 116 Buildings, Moving of
- Ch 118 Buildings, Numbering of
- Ch 119 Cabaret Fingerprinting
- Ch 120 Cabarets and Catering Establishments
- Ch 122 Cemeteries
- Ch 125 Christmas Trees
- Ch 127 Coastal Erosion Hazard Areas
- Ch 130 Commercial, Residential and Mixed-Occupancy Property Maintenance
- Ch 131 Community Choice Aggregation Energy Program
- Ch 133 Fees
- Ch 142 Filming
- Ch 147 Fire Prevention
- Ch 150 Fireworks
- Ch 154 Fumigation and Extermination
- Ch 157 Games of Chance
- Ch 160 Garage Sales
- Ch 163 Garbage, Rubbish and Refuse
- Ch 165 (Reserved)
- Ch 168 Harbor Management
- Ch 170 Historic Districts and Landmarks
- Ch 171 Historical Figures
- Ch 174 Housing Standards
- Ch 178 Impervious Surfaces
- Ch 181 Junk Dealers
- Ch 188 Licenses
- Ch 192 Loitering
- Ch 196 (Reserved)
- Ch 199 (Reserved)
- Ch 202 Minibikes
- Ch 205 Minors
- Ch 209 Multiple Dwellings
- Ch 213 Noise
- Ch 215 Illicit Discharges
- Ch 221 Parking Lots and Garages
- Ch 224 Parks
- Ch 227 Pawnbrokers
- Ch 231 Peace and Good Order
- Ch 235 Peddling and Soliciting
- Ch 238 Performance Bonds
- Ch 242 Plumbing and Drainage
- Ch 250 Property Maintenance
- Ch 253 Publications, City
- Ch 254 Public Displays
- Ch 255 Public Expressmen
- Ch 257 Property and Building Nuisances
- Ch 258 Public Place
- Ch 259 Records, Public
- Ch 260 Registration, Retail Business
- Ch 261 Registration, Student Housing
- Ch 264 Secondhand Articles and Vehicles
- Ch 265 Shopping Carts
- Ch 267 Sidewalk Cafes
- Ch 270 Signs
- Ch 276 Sound Trucks
- Ch 279 Sprinkler Systems
- Ch 281 Streets, Sidewalks and Public Places
- Ch 284 Sustainable Energy Loan Program
- Ch 286 (Reserved)
- Ch 288 Taxation
- Ch 288 Art I Senior Citizens Tax Exemption
- § 288-1 Grant of exemption; conditions.
- § 288-2 Income eligibility levels.
- Ch 288 Art II Tax Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
- § 288-3 Abatement Granted.
- § 288-4 through § 288-8. (Reserved)
- Ch 288 Art III Tax Exemption for Improvements to Accommodate Physically Disabled Persons
- § 288-9 Grant of exemption.
- § 288-10 Application requirements.
- § 288-11 Approval of application.
- § 288-12 Deadline for filing application.
- § 288-13 Applicability and continuation of exemption.
- Ch 288 Art IV Veterans Alternative Exemption
- § 288-14 Limitation of exemption.
- § 288-14.1 Cooperative corporation exemption.
- Ch 288 Art V Payment of Eligible Delinquent Taxes
- § 288-15 Purpose.
- § 288-16 Terms and conditions.
- § 288-17 Eligibility.
- § 288-18 Applicability.
- Ch 288 Art VI Exemption for Persons With Disabilities and Limited Incomes
- § 288-19 Grant of exemption; conditions.
- § 288-20 Cooperative corporation exemption.
- § 288-21 Income eligibility levels.
- Ch 288 Art VII Local Charges Tax Lien Appeals Board
- § 288-22 Purpose.
- § 288-23 Composition.
- § 288-24 Powers; requirements for cancellation of local charges tax lien.
- § 288-25 Collection proceeding upon cancellation of local charges tax lien.
- Ch 288 Art VIII Business Investment Exemption
- § 288-26 Amount of exemption.
- § 288-27 Applicability.
- Ch 288 Art IX Cold War Veterans Exemption
- § 288-28 Purpose.
- § 288-29 Definitions.
- § 288-30 Amount of exemption; limitations.
- § 288-31 Duration of exemption.
- § 288-32 Application for exemption.
- Ch 288 Art X Room Occupancy Tax
- § 288-33 Definitions.
- § 288-34 Imposition of tax.
- § 288-35 Transitional provisions.
- § 288-36 Exempt organizations.
- § 288-37 Territorial limits.
- § 288-38 Registration.
- § 288-39 Administration and collection.
- § 288-40 Records to be kept.
- § 288-41 Returns.
- § 288-42 Payment of tax.
- § 288-43 Determination of tax.
- § 288-44 Disposition of revenues.
- § 288-45 Refunds.
- § 288-46 Reserves.
- § 288-47 Remedies exclusive.
- § 288-48 Proceedings to recover tax.
- § 288-49 General powers of City Commissioner of Finance.
- § 288-50 Administration of oaths and compelling testimony.
- § 288-51 Reference to tax.
- § 288-52 Penalties for offenses; interest.
- § 288-53 Returns to be secret.
- § 288-54 Notices and limitations of time.
- § 288-55 Severability.
- Ch 288 Art XI VOLUNTEER FIREFIGHTERS AND AMBULANCE WORKERS EXEMPTION
- § 288-56 Purpose.
- § 288-57 Exemption.
- § 288-58 Qualifications and limitations upon exemption.
- § 288-59 Annual certification.
- § 288-60 Lifetime exemption.
- § 288-61 Application for exemption.
- § 288-62 No diminution of benefits.
- § 288-63 Effective date.
- Ch 290 Taxicabs
- Ch 292 Telecommunications Franchising and Licensing
- Ch 293 Theaters
- Ch 298 Transient Merchants
- Ch 301 Trees and Shrubs
- Ch 303 Tree Surgery
- Ch 306 Utility Poles
- Ch 309 Vehicles and Property, Abandoned
- Ch 312 Vehicles and Traffic
- Ch 313 Traffic Control Signal Photo Violation Monitoring System
- Ch 314 Electric Bicycles; Electric Scooters
- Ch 316 Vehicles, Towing and Booting
- Ch 318 Watercourses
- Ch 319 Wildlife
- Ch 320 Waterfront Consistency Review
- Ch 322 Weapons
- Ch 325 Window Cleaners
- Ch 328 Youth Protection Against Tobacco Advertising
- Ch 331 Zoning
- Appendix
- Ch A361 Land Development
- Ch A365 (Reserved)
- Ch A367 Municipal Civil Service Commission Rules and Regulations
- Disposition List
- Ch DL Disposition List
- Zoning Disposition List
- Ch ZDL Zoning Disposition List
[HISTORY: Adopted by the Council of the City
of New Rochelle as indicated in article histories. Amendments noted
where applicable.]
GENERAL REFERENCES
Tax collection — See Ch. 74.
