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City of New Rochelle, NY
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The Code
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Part II General Legislation
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Chapter 288 Taxation
Chapter 288
Taxation
[HISTORY: Adopted by the Council of the City of New Rochelle as indicated in article histories. Amendments noted where applicable.]
Article I
Senior Citizens Tax Exemption
§ 288-1
Grant of exemption; conditions.
§ 288-2
Income eligibility levels.
Article II
Tax Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
§ 288-3
Abatement Granted.
§ 288-4
through § 288-8. (Reserved)
Article III
Tax Exemption for Improvements to Accommodate Physically Disabled Persons
§ 288-9
Grant of exemption.
§ 288-10
Application requirements.
§ 288-11
Approval of application.
§ 288-12
Deadline for filing application.
§ 288-13
Applicability and continuation of exemption.
Article IV
Veterans Alternative Exemption
§ 288-14
Limitation of exemption.
§ 288-14.1
Cooperative corporation exemption.
Article V
Payment of Eligible Delinquent Taxes
§ 288-15
Purpose.
§ 288-16
Terms and conditions.
§ 288-17
Eligibility.
§ 288-18
Applicability.
Article VI
Exemption for Persons With Disabilities and Limited Incomes
§ 288-19
Grant of exemption; conditions.
§ 288-20
Cooperative corporation exemption.
§ 288-21
Income eligibility levels.
Article VII
Local Charges Tax Lien Appeals Board
§ 288-22
Purpose.
§ 288-23
Composition.
§ 288-24
Powers; requirements for cancellation of local charges tax lien.
§ 288-25
Collection proceeding upon cancellation of local charges tax lien.
Article VIII
Business Investment Exemption
§ 288-26
Amount of exemption.
§ 288-27
Applicability.
Article IX
Cold War Veterans Exemption
§ 288-28
Purpose.
§ 288-29
Definitions.
§ 288-30
Amount of exemption; limitations.
§ 288-31
Duration of exemption.
§ 288-32
Application for exemption.
Article X
Room Occupancy Tax
§ 288-33
Definitions.
§ 288-34
Imposition of tax.
§ 288-35
Transitional provisions.
§ 288-36
Exempt organizations.
§ 288-37
Territorial limits.
§ 288-38
Registration.
§ 288-39
Administration and collection.
§ 288-40
Records to be kept.
§ 288-41
Returns.
§ 288-42
Payment of tax.
§ 288-43
Determination of tax.
§ 288-44
Disposition of revenues.
§ 288-45
Refunds.
§ 288-46
Reserves.
§ 288-47
Remedies exclusive.
§ 288-48
Proceedings to recover tax.
§ 288-49
General powers of City Commissioner of Finance.
§ 288-50
Administration of oaths and compelling testimony.
§ 288-51
Reference to tax.
§ 288-52
Penalties for offenses; interest.
§ 288-53
Returns to be secret.
§ 288-54
Notices and limitations of time.
§ 288-55
Severability.
Article XI
Volunteer Firefighters And Ambulance Workers Exemption
§ 288-56
Purpose.
§ 288-57
Exemption.
§ 288-58
Qualifications and limitations upon exemption.
§ 288-59
Annual certification.
§ 288-60
Lifetime exemption.
§ 288-61
Application for exemption.
§ 288-62
No diminution of benefits.
§ 288-63
Effective date.
Article XII
Deployed Military Exception
§ 288-64
Extension of tax due date for deployed military