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.
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.
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.