The City of Mount Vernon finds it is in the public interest
to adopt legislation in accordance with the enabling legislation enacted
by the State Legislature with respect to tax abatements of real property
taxes for senior citizens living in rent-regulated/rent-controlled
properties.
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 Real Property Tax Law § 467-b,
Subdivision 1, as follows:
DWELLING UNIT
That part of a dwelling in which a head of the household
resides and which is subject to either the Emergency Housing Rent
Control Law or to the Rent and Rehabilitation Law of the City of New
York enacted pursuant to the Local Emergency Housing Rent Control
Law, or to the Emergency Tenant Protection Act of 1974.
HEAD OF THE HOUSEHOLD
A person who is 62 years of age or older 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 increase, in any given year, does not exceed
the consumer price index (all items, United States City average) for
such year which take effect after the date of eligibility of head
of the household receiving benefits hereunder, whether received by
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 o f 1974, respectively,
or such classes of increase thereunder as may be specified in a local
law, ordinance or resolution enacted pursuant to this section, over such base period rent as shall be provided therein
or an exemption from the maximum rent or legal regulated rent as specified
in Paragraph c or d of Subdivision 3 of this section.
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.
All taxes of the City of Mount Vernon imposed on real property
containing a dwelling unit are hereby abated 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.
[Amended 5-13-2015, approved 5-15-2015]
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 the amount listed in the schedule listed in Subsection
B below, provided that when the head of the household retires or becomes disabled 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 or her retirement income over the entire period of such year.
B. Maximum allowable income pursuant to Real Property Tax Law § 467-b.
[Amended 11-28-2018, approved 12-7-2018]
Tax Abatement Table
|
---|
Beginning Date
|
Maximum Allowable Income
|
---|
1-2-2007
|
$26,000
|
7-1-2007
|
$27,000
|
7-1-2008
|
$28,000
|
7-1-2009
|
$29,000
|
5-1-2015
|
$40,000
|
1-1-2019
|
$50,000
|
C. 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.
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 Clerk of the City of Mount Vernon.
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
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.