The Board of Trustees of the Village of Ossining finds that
it is in the public interest to adopt legislation in accordance with
Real Property Tax Law § 467-b, the enabling legislation
enacted by the State Legislature with respect to abatements of real
property taxes where rent-controlled and rent-regulated property is
occupied by persons 62 years of age or older and of limited means,
or persons with disabilities.
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 that is subject to either the Emergency Housing Rent Control
Law or the Emergency Tenant Protection Act of 1974.
HEAD OF THE HOUSEHOLD
A person (i) who is 62 years of age or older, or (ii) who
qualifies as a person with a disability pursuant to subdivision 5
of Real Property Tax Law § 467-b, and is entitled to the
possession or to the use or occupancy of a dwelling unit.
INCOME
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, or increases in benefits accorded pursuant to the Social
Security Act or a public or private pension paid to any member of
the household which increases, in any given year, do not exceed the
consumer price index (all items United States city average) for such
year, that take effect after the date of eligibility of the head of
the household or any other member of the household.
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 MAXIMUM RENT OR LEGAL REGULATED RENT
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 1974, respectively, or such classes of increase thereunder as may be specified in a local law, ordinance, or resolution enacted pursuant to Real Property Tax Law § 467-b, over such base period rent as shall be provided therein or an exemption from the maximum rent or legal regulated rent as specified in §§
241-28B and
241-30 of this article.
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.
Notwithstanding any other provision of law to the contrary,
where a head of the household holds a current, valid tax abatement
certificate and, after the effective date of this section, there is
a permanent decrease in the combined income of all members of the
household in an amount that exceeds 20% of such income as represented
in such head of the household's last approved application for a tax
abatement certificate or for renewal thereof, such head of the household
may apply for a redetermination of the amount set forth therein. Upon
application, such amount shall be redetermined so as to reestablish
the ratio of adjusted rent to income that existed at the time of approval
of such head of the household's last application for a tax abatement
certificate or for renewal thereof; provided, however, that in no
event shall the amount of the adjusted rent be redetermined to be,
in the case of a head of the household who does not receive a monthly
allowance for shelter pursuant to the Social Services Law, less than
1/3 of the combined income of all members of the household; or, in
the case of a head of the household who receives a monthly allowance
for shelter pursuant to the Social Services Law, less than the maximum
allowance for shelter which such head of the household is entitled
to receive pursuant to such law. For purposes of this section, a decrease
in the combined income of all members of the household shall not include
any decrease in such income resulting from the manner in which income
is calculated pursuant to any amendment to Paragraph c of Subdivision
1 of Real Property Tax Law § 467-b made on or after April
1, 1987. For purposes of this section, "adjusted rent" shall mean
maximum rent or legal regulated rent less the amount set forth in
a tax abatement certificate.
The head of the household must apply every two years to the
Office of Rent Administration, Division of Homes and Community Renewal
of the State of New York, for a tax abatement certificate, on a form
prescribed by said agency. 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 agency to each
head of the household who is found to be eligible under this article
on or before the last date prescribed by law for the payment of the
Village's real property taxes or the first installment thereof. 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
Village Treasurer.
The amount set forth in a tax abatement certificate shall be
deducted from the total taxes levied by the Village of Ossining on
real property containing the dwelling unit of a head of 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 no later than October 1 of each
year.
Upon the vacancy of a dwelling unit for which a tax abatement
certificate has been issued, the owner thereof shall remit a pro rata
portion of the tax abatement to the collecting officer of the Village
of Ossining, 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 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.