[Adopted 12-19-2018 by L.L. No. 9-2018]
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:
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.
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 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.
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 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.
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.
A.
All taxes of the Village of Ossining imposed on real property containing
a dwelling unit are hereby abated by one of the following amounts:
(1)
Where the head of household does not receive a monthly allowance
for shelter pursuant to the Social Services Law, the taxes shall be
abated by an amount not in excess of that portion of any increase
in maximum rent or legal regulated rent that causes such maximum rent
or legal regulated rent to exceed 1/3 of the combined income of all
members of the household: or
(2)
Where the head of the household receives a monthly allowance for
shelter pursuant to the Social Services Law, the taxes shall be abated
by an amount not in excess of that portion of any increase in maximum
rent or legal regulated rent that is not covered by the maximum allowance
for shelter that such person is entitled to receive pursuant to the
Social Services Law.
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 the dwelling unit of a
head of the household.
A.
For a dwelling unit where the head of the household is a person 62
years of age or older, 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 the maximum allowable
income of $50,000 beginning July 1, 2014; provided, however, that
when the head of the household retires before the commencement of
such income tax year and the date of filing the application, the income
for such year may be adjusted by excluding salary or earnings and
projecting his or her retirement income over the entire period of
such year.
B.
For a dwelling unit where the head of the household qualifies as
a person with a disability under this article, no tax abatement shall
be granted if the combined income of all members of the household
for the current income tax exceeds $50,000 beginning July 1, 2014.
C.
Notwithstanding the foregoing Subsections A and B, in the event the maximum allowable incomes established under Real Property Tax Law § 467-b for dwelling units where the head of the household is a person 62 years of age or older or a qualified person with a disability is reduced or increased, by operation of law or by action of the State Legislature, to an amount less or more than $50,000, the maximum allowable incomes under this § 241-29 shall automatically reduce or increase to said statutory maximum allowable incomes.
A.
Notwithstanding any other provision of law, when a head of the household
to whom a then current, valid tax abatement certificate has been issued
moves his or her principal residence from one dwelling unit to a subsequent
dwelling unit located within the Village, the head of the household
may apply for a tax abatement certificate relating to the subsequent
dwelling unit, and such certificate may provide that the head of the
household shall be exempt from paying that portion of the maximum
rent or legal regulated rent for the subsequent dwelling unit that
is the least of the following:
(1)
The amount by which the rent for the subsequent dwelling unit exceeds
the last rent, as reduced, that the head of the household was required
to actually pay in the original dwelling unit:
(2)
The last amount deducted from the maximum rent or legal regulated
rent pursuant to this section in the original dwelling unit: or
(3)
Where the head of the household does not receive a monthly allowance
for shelter pursuant to the Social Services Law, the amount by which
the maximum rent or legal regulated rent of the subsequent dwelling
unit exceeds one-third of the combined income of all members of the
household.
B.
Notwithstanding any other provision of law, when a head of the household to whom a then current, valid tax abatement certificate has been issued moves his or her principal residence from one dwelling unit subject to the provisions of Articles II, IV, V or XI of the Private Housing Finance Law to a subsequent dwelling unit subject to either the Local Emergency Housing Rent Control Law or to the Emergency Tenant Protection Act of 1974 that is located within the Village, the head of the household may apply for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of the household shall be exempt from paying that portion of the maximum rent or legal regulated rent for the subsequent dwelling unit that is the least of the following:
(1)
The amount by which the rent for the subsequent dwelling unit exceeds
the last rent, as so reduced, that the head of the household was required
to actually pay in the original dwelling unit:
(2)
The most recent amount so deducted from the maximum rent or legal
regulated rent in the original dwelling unit: or
(3)
Where the head of the household does not receive a monthly allowance
for shelter pursuant to the Social Services Law, the amount by which
the maximum rent or legal regulated rent of the subsequent dwelling
unit exceeds 1/3 of the combined income of all members of the household.
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.
A.
Notwithstanding any other provision of law, a head of the household
who is at least 62 years of age and otherwise eligible under this
article for a tax abatement certificate shall be issued a tax abatement
certificate applicable to a second dwelling unit when such person
occupies two contiguous and connected dwelling units, both of which
are eligible for a tax abatement certificate when occupied by the
head of the household at least 62 years of age, as a combined residence
and such person has occupied and paid rent for both units for at least
two years. Only one head of household shall be issued a tax abatement
certificate for each eligible contiguous and connected dwelling unit
pursuant to this section.
B.
If the appropriate rent control agency or administrative agency determines
that there was a material misstatement in an application filed by
a head of household for a second tax abatement certificate pursuant
to this section and that such misstatement provided the basis for
the granting of such second certificate, the rent control agency or
administrative agency shall proceed to impose a penalty on the applicant
of $1,000, in addition to recovering the amount of any prior exemption
erroneously granted. For purposes of this section, "contiguous" shall
mean adjacent or next to.
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.
A.
To qualify as a person with a disability for the purposes of this
section, an individual shall submit to the Office of Rent Administration,
Division of Homes and Community Renewal of the State of New York,
proof sufficient to such agency that such individual is currently
receiving social security disability insurance (SSDI) or supplemental
security income (SSI) benefits under the Federal Social Security Act
or disability pension or disability compensation benefits provided
by the United States Department of Veterans Affairs or those previously
eligible by virtue of receiving disability benefits under the supplemental
security income program or the social security disability program
and currently receiving medical assistance benefits based on determination
of disability as provided in § 366 of the New York Social
Services Law.
B.
Eligibility shall be determined as of the date of receipt in the
Office of Rent Administration of a properly completed form. A pro
rata share of taxes paid prior to such eligibility date shall be credited
against the next succeeding Village tax period.
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.
