[Adopted 2-1-2000 by L.L. No. 1-2000]
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:
DWELLING UNIT
That part of a dwelling in which a head of the household resides and which is subject to the Emergency Tenant Protection Act of 1974.[1]
HEAD OF THE HOUSEHOLD
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.
INCOME
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.
INCOME TAX YEAR
A twelve-month period for which the head of household filed a federal personal income tax return or, if no such return is filed, the calendar year.
INCREASE IN LEGAL REGULATED RENT
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 1974. In the event that a proceeding is brought for an adjustment of the initial legal regulated rent pursuant to § 9 of the Emergency Tenant Protection Act of 1974,[2] then the resulting adjusted rent shall be considered the initial legal regulated rent.
MEMBERS OF THE HOUSEHOLD
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.
[1]
Editor's Note: See the Unconsolidated Laws, § 8621 et seq.
[2]
Editor's Note: See the Unconsolidated Laws, § 8629.
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.
B. 
Upon issuance of a tax abatement certificate as provided in § 119-26 of this article, the amount of increase in the initial legal regulated rent set forth in said certificate shall be deducted from the initial legal regulated rent chargeable for a dwelling unit of a head 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 making application exceeds $24,000, provided that, when the head of 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 1-18-2005 by L.L. No. 1-2005]
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.
A. 
The head of the household must apply each year to the Village for a tax abatement certificate on a form prescribed by the Village. Said application must be filed with the Village no later than the first day of June immediately preceding the fiscal year of the Village for which the tax abatement will be granted.
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. 
The portion of the increase in the initial legal regulated rent for the taxable period set forth in a 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.
D. 
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 1974.
The Village 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 6-15-2010 by L.L. No. 11-2010]
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 in accordance with § 1-16 of the Village Code. In addition, any such violation shall constitute disorderly conduct, and any person committing such violation shall be and hereby is declared to be a disorderly person.
B. 
Any person who violates the provisions of this article shall be punishable by a fine in accordance with § 1-16 of the Village Code. In addition, any such violation shall constitute disorderly conduct, and any person committing such violation shall be and hereby is declared to be a disorderly person.