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 or to the Emergency Tenant Protection Act of 1974 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.
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.
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.