[Adopted 8-24-1999 by L.L. No. 3-1999]
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 words
shall have the meanings indicated:
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 Nineteen Seventy-Four.
[1]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 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,[2] or increases in benefits accorded pursuant to the Social
Security Act[3] which take effect after the date of eligibility of the
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 Nineteen
Seventy-Four, respectively, or such classes of increase thereunder
as may be specified in a local law, ordinance or resolution enacted
pursuant to this article, 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.
[4]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.
The City of Glen Cove shall provide for the
abatement of City taxes imposed on real property containing a dwelling
unit, as defined herein, by one of the following amounts:
A.
Where the head of the household does not receive a
monthly allowance for shelter pursuant to the Social Services Law:
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.
B.
Where the head of the household receives a monthly
allowance for shelter pursuant to the Social Services Law: an amount
not in excess of that portion of any increase in maximum rent or legal
regulated rent which is not covered by the maximum allowance for shelter
which such person is entitled to receive pursuant to the Social Services
Law.
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 $20,000, provided
that, when the head of the 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.
B.
Members of the household shall be eligible for tax
abatement only if they have resided continually in the City for at
least the two-year period immediately preceding the commencement of
the fiscal year for which the tax abatement will be granted.
C.
Tax abatement will be granted only for those dwelling
units whose initial legal regulated rent as of July 1, 1974, did not
exceed $275 per month.
D.
Upon issuance of a tax-abatement certificate as provided in § 252-25, the amount set forth in said certificate shall be deducted from the legal maximum rent or legal regulated rent chargeable for a dwelling unit of a head of the household.
E.
The City Assessor shall determine eligibility with
respect to filed applications on or before the commencement of the
fiscal year of the City for which the tax abatement will be granted.
A.
The head of the household must apply each year to
the City Assessor for a tax-abatement certificate on a form prescribed
by the City Assessor.
B.
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 or such other amount as shall be determined under § 252-24 of this article 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 taxes or the first installment thereof of City 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.
C.
Eligibility shall be determined as of a date prescribed
by the City Assessor and may provide for a pro rata refund of taxes
paid prior to such eligibility date or a credit therefor against the
next succeeding tax periods.
D.
The amount set forth in a tax-abatement certificate
shall be deducted from the total taxes levied by or on behalf of the
City on real property containing the dwelling unit of a head of the
household to whom the certificate has been issued.
E.
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 City Controller, and any amount
due by reason of such vacancy shall be a lien upon the property on
and after the date of such vacancy.
F.
Where a tax-abatement certificate has been issued
to a head of the household pursuant to this article, and the landlord
collects or attempts to collect all or part of the amount covered
by such tax-abatement certificate, the amount of such abatement shall
be deemed a rent overcharge under the applicable rent control or rent
regulation law.
Any person who shall violate any of the provisions
of this article or who makes a willfully false statement in connection
with providing information required in connection with this article
shall be guilty of a violation and, upon conviction, shall be punishable
by a fine of not less than $1,000 nor more than $2,000 or by imprisonment
for a term not exceeding 15 days.
