[Adopted 7-29-1975 by L.L. No. 11-1975; amended in its entirety 1-10-2006 by L.L. No. 1-2006]
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 the Real Property Tax Law § 467-b, Subdivision 1.
All taxes of the City of Yonkers 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 $50,000, provided that when the head of the household retires before the commencement of such year and the date of filing the application, the income of such year may be adjusted by excluding salary or earnings and projecting his retirement income over the entire period of such year.
[Amended 9-16-1980 by L.L. No. 10-1980; 8-12-1982 by G.O. No. 12-1982; 8-31-1982 by L.L. No. 13-1982; 10-8-1985 by L.L. No. 15-1985; 10-28-1986 by L.L. No. 9-1986; 11-7-1988 by L.L. No. 7-1988; 9-22-1992 by L.L. No. 8-1992; 9-26-1995 by L.L. No. 10-1995; 11-12-2003 by L.L. No. 6-2003; 12-11-2012 by L.L. No. 14-2012; 1-29-2015 by L.L. No. 1-2015]
B. 
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 a 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, 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 City Comptroller of the City of Yonkers.
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 City of Yonkers 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 City'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 City Comptroller, 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 or attempts to collect 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.
A head of household who has received a rent increase since February 1, 1975, shall be entitled to file an application, but he shall not be eligible for an abatement until the next day his rent is due which occurs after he has filed the application.