[Adopted 1-9-1975 by L.L. No. 1-1975]
This article is being adopted to implement the
tax abatement provisions contained in § 467-b of the Real
Property Tax Law.
As used in this article, the following terms
shall have the meanings indicated:
That part of a dwelling in which a head of the household
resides and which is subject to the Emergency Tenant Protection Act
of Nineteen Seventy-Four.[1]
A person who is 62 years of age or older and is entitled
to the possession or to the use or occupancy of a dwelling unit.
[Amended 2-14-2001 by L.L. No. 3-2001]
Income from all sources after deduction of all income and
social security taxes and includes social security and retirement
benefits, interests, dividends, net rental income, salary or earnings
and new income from self-employment but shall not include gifts or
inheritances.
A twelve-month period for which the head of the household
filed a federal personal income tax return or, if no such return is
filed, the calendar year.
Any increase in the initial legal regulated rent, as of July
1, 1974, for the dwelling unit in question pursuant to the Emergency
Tenant Protection Act of Nineteen Seventy-Four. In the event that
a proceeding is brought for an adjustment of the initial legal regulated
rent pursuant to Section 9 of the Emergency Tenant Protection Act
of Nineteen Seventy-Four,[2] then the resulting adjusted rent shall be considered the
initial legal regulated rent. However, "increase in legal regulated
rent" shall not mean or include any increase in the initial legal
regulated rent granted pursuant to Subdivision d of § 8626
of the Emergency Tenant Protection Act of Nineteen Seventy-Four resulting
from a change in the services, furniture, furnishings or equipment
provided within the dwelling unit or from a modification or improvement
which is not treated as a major capital improvement by the New York
State Division of Housing and Community Renewal.
[Amended 3-21-1979 by L.L. No. 2-1979; 2-14-2001 by L.L. No.
3-2001]
The head of the household and any person, other than a bona
fide roomer, boarder or subtenant who is not related to the head of
the household, permanently residing in the dwelling unit.
Nothing herein contained shall render ineligible
for benefits persons receiving supplemental security income or additional
state payments, or both, under a program administered by the United
States Department of Health, Education and Welfare or by such Department
and the New York State Department of Social Services.
A.
The Village shall provide for an abatement of its
taxes on all real property containing a dwelling unit as defined herein
by an amount equal to that portion of any increase in the initial
legal regulated rent which causes such initial legal regulated rent
to exceed 1/3 of the combined income of all members of the household.
A.
No tax abatement shall be granted if the combined
income of all members of the household for the income tax year immediately
preceding the date of application exceeds the sum of $29,000, provided
that, when the head of the household retires before the commencement
of such year and the date of filing the application, the income for
such year may be adjusted by excluding salary or earnings and projecting
his retirement income over the entire period of such year.
[Amended 1-7-1981 by L.L. No. 2-1981; 2-16-1983 by L.L. No.
1-1983; 2-5-1986 by L.L. No. 2-1986; 4-1-1987 by L.L. No.
5-1987; 3-23-1988 by L.L. No. 3-1988; 6-20-1990 by L.L. No.
6-1990; 1-19-1994 by L.L. No. 1-1994; 12-20-1995 by L.L. No.
7-1995; 1-21-1998 by L.L. No. 2-1998; 3-17-1999 by L.L. No.
3-1999; 8-4-1999 by L.L. No. 5-1999; 2-18-2009 by L.L. No.
1-2009; 12-21-2022 by L.L. No. 9-2022]
B.
Members of the household shall be eligible for tax
abatement only if they have resided continually in the Village for
at least the two-year period immediately preceding the commencement
of the fiscal year for which the tax abatement will be granted.
C.
Tax abatement will be granted only for those dwelling
units whose initial legal regulated rent as of July 1, 1974, did not
exceed $305 per month.
[Amended 5-2-1984 by L.L. No. 9-1984; 3-18-1998 by L.L. No.
3-1998]
A.
The head of the household must apply each year to
the New York State Division of Housing and Community Renewal for a
tax abatement certificate on a form prescribed by the New York State
Division of Housing and Community Renewal. Said application must be
filed with the New York State Division of Housing and Community Renewal
no later than the first day of November immediately preceding the
fiscal year of the Village for which the tax abatement will be granted.
[Amended 10-19-1977 by L.L. No. 14-1977]
B.
A tax abatement certificate setting forth an amount
equal to the increase in the initial legal regulated rent for the
taxable period shall be issued by said agency to each head of the
household who is found to be eligible under this section on or before
the last date prescribed by law for the payment of the first installment
of Village taxes. Copies of such certificate shall be issued to the
owner of the real property containing the dwelling unit of the head
of the household and to the Village Clerk.
C.
Changes in amount of abatement.
[Amended 10-19-1977 by L.L. No. 14-1977; 4-15-1981 by L.L. No. 4-1981; 7-21-1982 by L.L. No. 7-1982]
(1)
The portion of the increase in the initial legal regulated
rent for the taxable period set forth in the tax abatement certificate
shall be deducted from the total taxes levied by the Village on the
real property containing the dwelling unit of a head of the household
to whom the certificate has been issued. In the event that both a
Town and a Village included therein grant such abatement, such deduction
for properties located in the Village shall be made first from taxes
levied by or on behalf of the Village, and any excess thereof shall
be deducted from Town taxes.
(2)
In the event that the amount of abatement in taxes
that would otherwise be granted for a rent-regulated property for
the Village's fiscal year ending February 28, 1983, exceeds the total
taxes levied by the Village on said property (or the Village and the
Town of North Hempstead, if said Town has also granted tax abatement),
then the Village shall pay to each eligible head of household residing
in a dwelling unit in the rent-regulated property an amount equal
to 50% of the additional tax abatement which would have otherwise
been granted to the owner of the rent-regulated property were sufficient
taxes levied on said property.
D.
Dwelling unit vacancies.
[Amended 10-19-1977 by L.L. No. 14-1977]
(1)
Upon the vacancy of a dwelling unit for which an abatement
certificate has been issued, the owner thereof shall remit a pro rata
portion of the tax abatement to the Village Clerk, and any amount
due by reason of such vacancy shall be a lien upon the property on
and after the date of such vacancy.
E.
Where a tax abatement certificate has been issued
to a head of the household as authorized by this article and the landlord
collects or attempts to collect the increase in the initial legal
regulated rent for a dwelling unit occupied by such head of the household,
the amount of such abatement shall be deemed a rent overcharge under
the applicable provisions of the Emergency Tenant Protection Act of
Nineteen Seventy-Four.[1]
[1]
Editor's Note: See McKinney's Unconsolidated
Laws § 8621 et seq.
A.
The New York State Division of Housing and Community
Renewal shall determine eligibility with respect to filed applications
on or before the commencement of the fiscal year of the Village for
which the tax abatement will be granted.
[Amended 10-19-1977 by L.L. No. 14-1977]
B.
Any head of household who is determined to be eligible
for the Village fiscal year commencing March 1, 1975, shall be entitled
to a pro rata refund of increase in the initial legal regulated rent
paid for the period July 1, 1974, through February 28, 1975. Such
refund shall be made by the Village paying to the head of the household
an amount equal to the tax abatement which would otherwise have been
granted to the owner of the real property containing the dwelling
unit.
Local Law No. 2 of 1974 is hereby repealed as
of February 28, 1975.
[Amended 6-19-1996 by L.L. No. 4-1996]
A.
Any person who makes a willfully false statement in
connection with providing information required in connection with
this article shall be punishable by a fine of not more than $250 or
imprisonment for a period not exceeding 15 days, or both.
B.
Any person who violates the provisions of this article
shall be punishable by a fine of not more than $250 or imprisonment
for a period not exceeding 15 days, or both.
