[Adopted 12-17-1991 by L.L. No. 9-1991 (Ch. 50B, Art. I, of the 1965 Code)]
[1]
Editor's Note: This article, formerly titled "Tax Abatement for Rent-Controlled Properties Occupied by Senior Citizens," was renamed 1-2-2018 by L.L. No. 1-2018.
The terms "dwelling unit," "head of household," "income," "income tax year," "increase in maximum rent or legal regulated rent" and "members of the household," as used in this article, shall have the meanings set forth in § 467-b, Subdivision 1, of the Real Property Tax Law.
In accordance with § 467-b of the Real Property Tax Law, there shall be granted a tax abatement of taxes of the Village of Sleepy Hollow imposed on real property containing a dwelling unit, as defined herein, by one of the following amounts:
A. 
Where the head of the household does not receive a monthly allowance for shelter pursuant to the Social Services Law, an amount not in excess of that portion of any increase in maximum rent or legal regulated rent which causes such maximum rent or legal regulated rent to exceed 1/3 of the combined income of all members of the household.
B. 
Where the head of the household receives a monthly allowance for shelter pursuant to the Social Services Law, an amount not in excess of that portion of any increase in maximum rent or legal regulated rent which is not covered by the maximum allowance for shelter which such person is entitled to receive pursuant to the Social Services Law.
As required by § 467-b, Subdivision 3, of the Real Property Tax Law, the following provisions are included in and are part of this article:
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 making application exceeds $40,000, 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 1-22-2013 by L.L. No. 1-2013; 1-2-2018 by L.L. No. 1-2018]
B. 
For a dwelling unit where the head of the household qualifies as a person with a disability pursuant to Subdivision 5 of Real Property Tax Law § 467-b, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income in Subsection A above, which such head of the household would not be eligible to receive cash supplemental security income benefits under federal law during such tax year.
[Amended 1-22-2013 by L.L. No. 1-2013]
C. 
Upon issuance of a tax abatement certificate as provided in Subdivision 4 of § 467-b of the Real Property Tax Law, the amount set forth in said certificate shall be deducted from the legal maximum rent or legal regulated rent chargeable for a dwelling unit of a head of the household.
D. 
Notwithstanding any other provision of law, when a head of the household to whom a then-current, valid tax abatement certificate has been issued moves his principal residence from one dwelling unit to a subsequent dwelling unit located within the same municipal corporation, the head of the household may apply for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of the household shall be exempt from paying that portion of the maximum rent or legal regulated rent for the subsequent dwelling unit which is the least of the following:
(1) 
The amount by which the rent for the subsequent dwelling unit exceeds the last rent, as reduced, which the head of the household was required to actually pay in the original dwelling unit.
(2) 
The last amount deducted from the maximum rent or legal regulated rent pursuant to this section in the original dwelling unit.
(3) 
Where the head of the household does not receive a monthly allowance for shelter pursuant to the Social Services Law, the amount by which the maximum rent or legal regulated rent of the subsequent dwelling unit exceeds 1/3 of the combined income for all members of the household.
E. 
Notwithstanding any other provision of law, when a head of the household to whom a then-current, valid tax abatement certificate has been issued moves his principal residence from one dwelling unit subject to the provisions of Article II, IV, V or XI of the Private Housing Finance Law to a subsequent dwelling unit subject to either the Local Emergency Housing Rent Control Act[1] or to the Emergency Tenant Protection Act of 1974[2] which is located within the same municipal corporation, the head of the household may apply for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of the household shall be exempt from paying that portion of the maximum rent or legal regulated rent for the subsequent dwelling unit which is the least of the following:
(1) 
The amount by which the rent for the subsequent dwelling unit exceeds the last rent, as so reduced, which the head of the household was required to actually pay in the original dwelling unit.
(2) 
The most recent amount so deducted from the maximum rent or legal regulated rent in the original dwelling unit.
(3) 
Where the head of the household does not receive a monthly allowance for shelter pursuant to the Social Services Law, the amount by which the maximum rent or legal regulated rent of the subsequent dwelling unit exceeds 1/3 of the combined income of all members of the household.
[1]
Editor's Note: See § 8601 et seq. of the Unconsolidated Laws.
[2]
Editor's Note: See § 8621 et seq. of the Unconsolidated Laws.
F. 
Notwithstanding any other provision of law to the contrary, where a head of the household holds a current, valid tax abatement certificate and, after the effective date of this subsection, there is a permanent decrease in the combined income of all members of the household in an amount which exceeds 20% of such income as represented in such head of the household's last approved application for a tax abatement certificate or for renewal thereof, such head of the household may, upon renewal or one year after the issuance or renewal of such tax abatement certificate, apply for a redetermination of the amount set forth therein. Upon application, such amount shall be redetermined so as to reestablish the ratio of adjusted rent to income which existed at the time of approval of such head of the household's last application for a tax abatement certificate or for renewal thereof; provided, however, that in no event shall the amount of the adjusted rent be redetermined to be, in the case of a head of the household who does not receive a monthly allowance for shelter pursuant to the Social Services Law, less than 1/3 of the combined income of all members of the household or, in the case of a head of the household who receives a monthly allowance for shelter pursuant to the Social Services Law, less than the minimum allowance for shelter which such head of the household is entitled to receive pursuant to such law. For purposes of this subsection, a decrease in the combined income of all members of the household shall not include any decrease in such income resulting from the manner in which income is calculated pursuant to any amendment to Subsection D of this section made on or after April 1, 1987. For purposes of this subsection, "adjusted rent" shall mean maximum rent or legal regulated rent less the amount set forth in a tax abatement certificate.
The head of the household must apply every two years to the appropriate rent-control agency for a tax abatement certificate on a form prescribed by said agency. A tax abatement certificate setting forth an amount not in excess of the increase in maximum rent or legal regulated rent for the taxable period or such other amount as shall be determined under this article shall be issued by said agency to each head of the household who is found to be eligible under this article on or before the last date prescribed by law for the payment of the taxes or the first installment thereof of any municipal corporation which has granted an abatement of 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 collecting officer charged with the duty of collecting the taxes of the Village.
Eligibility shall be determined as of a date prescribed by the appropriate rent control agency. No pro-rata refund of taxes paid prior to such eligibility date or a credit therefor against next succeeding tax periods shall be granted.
A. 
The amount set forth in a tax abatement certificate for a calendar year will be added as an appropriation item to the next fiscal year's budget so that the total tax levy is adjusted to pay for the abatement. The payment for the abatement will be made in the first month of the new fiscal year.
[Amended 4-15-1997 by L.L. No. 10-1997]
B. 
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 collecting officer of the Village, and any amount due by reason of such vacancy shall be a lien upon the property on and after the date of such vacancy.
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 all or part of the amount covered by such tax abatement certificate, the amount of such abatement shall be deemed a rent overcharge under the applicable rent control or rent regulation law.