All taxes of the City of Rye 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.
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 the 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 City Clerk of the City
of Rye.
Eligibility shall be determined as of the date of receipt in
the Office of Rent Administration of a properly completed form.
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 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.