[Adopted 7-17-2007 by L.L. No. 10-2007]
The Village Board of Trustees of the Village
of Dobbs Ferry finds it 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 following terms, "disabled person," "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 definitions ascribed to them
in the Real Property Tax Law § 467-b, Subdivision 1.
A person currently receiving social security disability insurance
(SSDI) benefits, or disability pension or disability compensation
benefits provided by the United States Department of Veterans Affairs;
or
A person who previously received SSI or SSDI disability benefits
and is currently receiving medical association benefits based on a
determination of disability pursuant to Social Services Law § 366.
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 the definition of "disabled
person" as defined in this section and is entitled to the possession
or to the use or occupancy of a dwelling unit.
The adjusted gross income for federal income tax purposes
as reported on the applicant's federal or state income tax return
for the applicable income tax year, including distributions received
from an individual retirement account or individual retirement annuity,
subject to any subsequent amendments or revisions to the tax return,
plus any social security benefits not included in such federal adjusted
gross income and any tax-exempt interest or dividends that were excluded
from the applicant's federal adjusted gross income and provided that
any losses that were applied to reduce the applicant's federal adjusted
gross income shall be subject to the following limitations: i) the
net amount of loss reported on federal Schedule C, D, E, or F shall
not exceed $3,000 per schedule; ii) the net amount of any other separate
category of loss shall not exceed $3,000; and iii) the aggregate amount
of all losses shall not exceed $15,000. If no such return was filed
for the applicable income tax year, the applicant's income shall be
determined based on the amounts that would have been reported if such
a return had been filed.
[Amended 2-27-2024 by L.L. No. 1-2024]
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.
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, over
such base period rent as shall be provided therein, or an exemption
from the maximum rent or legal regulated rent as specified in New
York State Real Property Tax Law § 467-b, Subdivision 3,
paragraph c or d.
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 Village of Dobbs Ferry imposed
on real property containing a dwelling unit 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 are hereby
abated.
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 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 the retirement income over the entire period of such year.
B.
Maximum allowable income pursuant to the Real Property
Tax Law § 467-b: $40,000 beginning July 1, 2020; $45,000
beginning July 1, 2021; and $50,000 beginning July 1, 2022.
[Amended 7-14-2020 by L.L. No. 4-2020]
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 a dwelling unit
of head of the household.
The head of the household must apply before
January 29 of each year to the Office of Rent Administration, Division
of Housing and Community Renewal, of the State of New York (the "Office
of Rent Administration"), 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 Village Clerk of the Village of Dobbs Ferry.
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 local taxes levied by the Village
of Dobbs Ferry on real property containing one 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 Village'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 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 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.
