City of New Rochelle, NY
Westchester County
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Table of Contents
Table of Contents
[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.
Article I Senior Citizens Tax Exemption

§ 288-1 Grant of exemption; conditions.

§ 288-2 Income eligibility levels.

Article 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)

Article 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.

Article IV Veterans Alternative Exemption

§ 288-14 Limitation of exemption.

§ 288-14.1 Cooperative corporation exemption.

Article V Payment of Eligible Delinquent Taxes

§ 288-15 Purpose.

§ 288-16 Terms and conditions.

§ 288-17 Eligibility.

§ 288-18 Applicability.

Article 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.

Article 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.

Article VIII Business Investment Exemption

§ 288-26 Amount of exemption.

§ 288-27 Applicability.

Article 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.

Article 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.