[Added 7-6-2006 by L.L. No. 4-2006]
The Town Board of the Town of Greenburgh finds
it is in the public interest to adopt legislation in accordance with
the enabling legislation enacted by the State Legislature with respect
to tax abatements of real property taxes for senior citizens and disabled
persons living in rent-regulated/rent-controlled properties.
The terms "dwelling unit," "head of the 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 definitions ascribed to them in Real Property Tax Law § 467-b,
Subdivision 1, as follows:
That part of a dwelling in which a head of the household
resides and which is subject to either the Emergency Housing Rent
Control Law or to the Rent and Rehabilitation Law of the City of New
York enacted pursuant to the Local Emergency Housing Rent Control
Law, or to the Emergency Tenant Protection Act of 1974.
A person who is 62 years of age or older, or who qualifies
as a person with a disability pursuant to Subdivision 5 of this section,[1] and is entitled to the possession or to the use or occupancy
of a dwelling unit.
Income from all sources after deduction of all income and
social security taxes and includes social security and retirement
benefits, supplemental security income and additional state payments,
public assistance benefits, interest, dividends, net rental income,
salary or earnings, and net income from self-employment, but shall
not include gifts or inheritances, payments made to individuals because
of their status as victims of Nazi persecution, as defined in P.L.
103-286, or increases in benefits accorded pursuant to the Social
Security Act or a public or private pension paid to any member of
the household, which increase, in any given year, does not exceed
the consumer price index (all items, United States city average) for
such year which take effect after the date of eligibility of head
of the household receiving benefits hereunder whether received by
the head of the household or any other member of the household.
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 maximum rent or the legal regulated rent
for the dwelling unit in question pursuant to the applicable Rent
Control Law or to the Emergency Tenant Protection Act of 1974, respectively,
or such classes of increase thereunder as may be specified in a local
law, ordinance or resolution enacted pursuant to this section,[2] over such base period rent as shall be provided therein
or an exemption from the maximum rent or legal regulated rent as specified
in Paragraph c or d of Subdivision 3 of this section.[3]
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.
All taxes of the Town of Greenburgh imposed
on real property containing a dwelling unit are hereby abated by 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.
A.
The tax abatement provided under this article shall not be granted if the combined income of all members of the household for the income tax year immediately preceding the making of an application under this article exceeds the amount listed in the schedule listed in Subsection B below, provided that when the head of the household retires or becomes disabled before the commencement of such year and the date of filing the application, the income of such year may be adjusted by excluding salary or earnings and projecting his or her retirement income over the entire period of such year.
B.
Maximum allowable income pursuant to Real Property
Tax Law § 467-b.
[Amended 6-24-2015 by L.L. No. 4-2015]
|
Tax Abatement Table
| ||
|---|---|---|
|
Beginning Date
|
Maximum Allowable Income
| |
|
7-1-2006
|
$26,000
| |
|
7-1-2007
|
$27,000
| |
|
7-1-2008
|
$28,000
| |
|
7-1-2009
|
$29,000
| |
|
7-1-2015
|
$40,000
| |
C.
Upon issuance of a tax abatement certificate as hereinafter
provided, the amount of increase in maximum rent or legal regulated
rent set forth in said certificate shall be deducted from the legal
maximum rent or legal regulated rent chargeable for the dwelling unit
of a head of the household.
[Amended 6-24-2015 by L.L. No. 4-2015]
The head of the household must apply to the
Office of Rent Administration, Division of Housing and Community Renewal,
of the State of New York, for a tax abatement certificate on a form
prescribed by said office. 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 shall be issued by said office to each
head of the household who is found to be eligible under this article.
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 Town Clerk of the Town of Greenburgh.
Eligibility shall be determined as of the date
of receipt in the Office of Rent Administration of a properly completed
form.
A.
The portion of the increase in maximum rent or legal
regulated rent for the taxable period set forth in a tax abatement
certificate shall be deducted from the total taxes levied by the Town
of Greenburgh on real property containing the dwelling unit of a head
of the household to whom the certificate has been issued, effective
the beginning of the next fiscal year after the application has been
filed, provided that the application has been filed before the Town's
taxable status date.
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 Town, 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 the increase in the maximum rent or 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
rent control or rent regulation law.
