[Adopted 12-2-1975 by L.L. No. 6-1975 (Ch.
190, Art. III of the 1976 Code)]
As used in this article, the following terms
shall have the meanings indicated:
A person who is 62 years of age or older, is not a recipient
of public assistance pursuant to the Social Services Law and is entitled
to the possession or to the use or occupancy of a dwelling unit. Nothing
herein contained shall render ineligible for benefits persons receiving
supplemental security income or additional state payments, or both,
under a program administered by the United States Department of Health,
Education and Welfare or by such Department and the New York State
Department of Social Services.
Income from all sources after deduction of all income and
social security taxes, and includes social security and retirement
benefits, interests, dividends, net rental income, salary or earnings
and net income from self-employment, but shall not include gifts or
inheritances.
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 § 467-b
of the Real Property Tax Law over such base period rent as shall be
provided therein.
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.
[Amended 10-30-1979 by L.L. No. 12-1979]
The annual Village taxes imposed on real property
containing a dwelling unit as defined herein shall be abated by an
amount not in excess of that portion of any increase in the maximum
rent or the legal regulated rent which causes such maximum rent to
exceed 1/3 of the combined incomes of all members of the household.
In no event, however, shall the aforesaid tax abatement exceed the
sum of $84 per year per dwelling unit.
A.
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 $8,000, provided
that when the head of the household retires before the commencement
of such year and the date of filing the application, the income for
such year may be adjusted by excluding salary or earnings and projecting
his retirement income over the entire period of such year.
[Amended 10-28-1980 by L.L. No. 6-1980]
[Amended 10-30-1979 by L.L. No. 12-1979]
The head of household must apply not later than
December 31 of each year to the New York State Division of Housing
and Community Renewal 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 legal regulated rent for the taxable
period or $84, whichever is less, shall be issued by said agency to
each head of household who is found eligible under this article on
or before the last date for the payment of Village 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 household and to the Village Clerk-Treasurer.
Eligibility shall be determined as of the date
prescribed by the New York State Division of Housing and Community
Renewal in accordance with the provisions of this article.
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 Village Clerk-Treasurer,
and any amount due by reason of such vacancy shall be a lien upon
the property on or after the date of such vacancy. The owner shall
notify the Village Clerk of any such vacancy within 30 days after
the vacancy shall occur.
