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 Nineteen Seventy-Four.
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.
[Amended 2-14-2001 by L.L. No. 3-2001]
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 the 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 Nineteen Seventy-Four. In the event that
a proceeding is brought for an adjustment of the initial legal regulated
rent pursuant to Section 9 of the Emergency Tenant Protection Act
of Nineteen Seventy-Four, then the resulting adjusted rent shall be considered the
initial legal regulated rent. However, "increase in legal regulated
rent" shall not mean or include any increase in the initial legal
regulated rent granted pursuant to Subdivision d of § 8626
of the Emergency Tenant Protection Act of Nineteen Seventy-Four resulting
from a change in the services, furniture, furnishings or equipment
provided within the dwelling unit or from a modification or improvement
which is not treated as a major capital improvement by the New York
State Division of Housing and Community Renewal.
[Amended 3-21-1979 by L.L. No. 2-1979; 2-14-2001 by L.L. No.
3-2001]
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.
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.
Local Law No. 2 of 1974 is hereby repealed as
of February 28, 1975.
[Amended 6-19-1996 by L.L. No. 4-1996]
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 of not more than $250 or
imprisonment for a period not exceeding 15 days, or both.
B. Any person who violates the provisions of this article
shall be punishable by a fine of not more than $250 or imprisonment
for a period not exceeding 15 days, or both.