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City of Rye, NY
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2024-03-20
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The Code
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Part II: General Legislation
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Chapter 177 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 9
Continuity of Government
Ch 10
Committees
Ch 12
Early Retirement Incentive
Ch 15
Ethics, Code of
Ch 22
Human Rights, Commission of
Ch 31
Police Pension Fund
Ch 32
Procurement Policy
Ch 34
Sale of City Property
Ch 35
Traffic Violations Bureau
Ch 36
Travel and Convention Expenses
Part II: General Legislation
Ch 45
Air Pollution
Ch 46
Alarm Systems
Ch 47
Alcoholic Beverages
Ch 50
Amusements and Exhibitions
Ch 52
Appearance Tickets
Ch 53
Architectural Review
Ch 56
Auctioneers
Ch 61
(Reserved)
Ch 64
Boats and Harbors
Ch 68
Building Construction
Ch 69
Buildings, Numbering of
Ch 71
Buildings, Unsafe
Ch 72
Buildings, Vacant
Ch 73
Coastal Zone Management Waterfront Consistency Review
Ch 74
Community Choice Aggregation (Energy) Program
Ch 76
Dogs
Ch 81
Electrical Standards
Ch 83
Energy Conservation Financing: Pace Program
Ch 84
Energy Conservation Financing: Open C-Pace Program
Ch 87
Escrow Provisions
Ch 88
Explosives, Blasting and Mechanical Rock Excavation
Ch 89
Fats, Oils and Grease Abatement
Ch 90
Fences and Walls
Ch 92
(Reserved)
Ch 93
Filming
Ch 95
Firearms
Ch 98
Fire Prevention
Ch 100
Floodplain Management
Ch 102
(Reserved)
Ch 104
Graffiti
Ch 106
Helicopters and Other Aircraft
Ch 108
Housing Standards
Ch 113
Junk Dealers
Ch 117
Landmarks Preservation
Ch 121
Laundromats
Ch 122
Leaf Blowers
Ch 125
Licenses
Ch 128
Local Improvement Assessments
Ch 133
Noise
Ch 138
Parking Lots
Ch 141
Peace and Good Order
Ch 144
Peddling and Soliciting
Ch 145
Public Officers Indemnification
Ch 147
Records Management
Ch 149
Refrigerators, Abandoned
Ch 153
Residential Care Facilities
Ch 154
Retail Checkout Bags
Ch 155
Retail Dispensary and On-Site Consumption Licenses Opt-Out
Ch 157
Sanitary Regulations
Ch 161
Sewers
Ch 162
Storm Sewer System
Ch 164
Shopping Carts
Ch 165
Signs
Ch 166
Smoking and Vaping
Ch 166A
Steep Slope Protection
Ch 167
Streets and Sidewalks
Ch 170
Subdivision of Land
Ch 173
(Reserved)
Ch 174
Stormwater Management
Ch 176
(Reserved)
Ch 177
Taxation
Ch 177 Art I
Tax on Income of Utilities
§ 177-1
Legislative intent.
§ 177-2
Imposition of tax.
§ 177-3
Definitions.
§ 177-4
Keeping of business records.
§ 177-5
Filing of quarterly returns.
§ 177-6
Payment of tax.
§ 177-7
Determination of tax by City Comptroller; review.
§ 177-8
Giving of notice.
§ 177-9
Penalty for late payment.
§ 177-10
Refunds.
§ 177-11
Source of tax payments.
§ 177-12
Action to enforce payment.
§ 177-13
Rules and regulations.
§ 177-14
Confidentiality of information.
§ 177-15
Disposition of taxes.
Ch 177 Art II
Alternative Veterans Exemption
§ 177-16
Amount of exemption.
§ 177-17
(Reserved)
§ 177-18
(Reserved)
§ 177-19
(Reserved)
§ 177-20
(Reserved)
§ 177-21
(Reserved)
§ 177-22
(Reserved)
§ 177-23
(Reserved)
§ 177-24
(Reserved)
Ch 177 Art III
Senior Citizens' Exemption
§ 177-25
Exemption stated.
§ 177-26
Conditions of exemption.
§ 177-27
Application for exemption.
§ 177-28
Notice to apply for exemption.
§ 177-29
Penalties for offenses.
Ch 177 Art IV
Nonprofit Organizations
§ 177-30
Purpose.
§ 177-31
Certain real property to be taxable.
§ 177-32
Property subject to special levies and assessments.
Ch 177 Art V
Business Improvements
§ 177-33
Special percentage exemption denied.
§ 177-34
When effective; filing of copy.
Ch 177 Art VI
Fiscal Information
§ 177-35
Enclosure of fiscal information with tax bill.
Ch 177 Art VII
Exemption for Solar or Wind Energy Equipment
§ 177-36
Nonapplicability.
Ch 177 Art VIII
Exemption for Persons With Disabilities and Limited Incomes
§ 177-37
Purpose.
§ 177-38
Eligible persons and property; income level; conditions for exemption.
§ 177-39
Application for exemption.
§ 177-40
Cooperative apartments.
§ 177-41
Exception.
Ch 177 Art IX
Room Occupancy Tax
§ 177-42
Definitions.
§ 177-43
Imposition of tax.
§ 177-44
Transitional provisions.
§ 177-45
Exempt organizations.
§ 177-46
Territorial limits.
§ 177-47
Registration.
§ 177-48
Administration and collection.
§ 177-49
Records to be kept.
§ 177-50
Returns.
§ 177-51
Payment of tax.
§ 177-52
Determination of tax.
§ 177-53
Disposition of revenues.
§ 177-54
Refunds.
§ 177-55
Reserves.
§ 177-56
Remedies exclusive.
§ 177-57
Proceedings to recover tax.
§ 177-58
General powers of City Comptroller.
§ 177-59
Administration of oaths and compelling testimony.
§ 177-60
Reference to tax.
§ 177-61
Penalties and interest.
§ 177-62
Returns to be secret.
§ 177-63
Notices and limitations of time.
§ 177-64
Severability.
Ch 177 Art X
Cold War Veterans Exemption
§ 177-65
Purpose.
§ 177-66
Definitions.
§ 177-67
Amount of exemption; limitations.
§ 177-68
Property held in trust.
§ 177-69
Cooperative apartments.
§ 177-69.1
Duration of exemption.
§ 177-69.2
Application for exemption.
Ch 177 Art XI
Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
§ 177-70
Purpose; legislative intent.
§ 177-71
Definitions.
§ 177-72
Abatement of taxes.
§ 177-73
Exception; deductions.
§ 177-74
Application for certificate.
§ 177-75
Eligibility.
§ 177-76
Portion of taxes deducted or remitted.
§ 177-77
Rent overcharge.
Ch 177 Art XII
Exemption for Historic Districts
§ 177-78
Legislative intent; review process; historic determination; rights of property owner.
§ 177-79
Definitions.
§ 177-80
Amount of exemption granted; qualifying criteria.
§ 177-81
Application for exemption; approval.
§ 177-82
Designation of historic districts.
Ch 177 Art XIII
Real Property Assessment of Converted Condominiums
§ 177-83
Legislative findings.
§ 177-84
Definitions.
§ 177-85
Applicability.
Ch 177 Art XIV
Volunteer Firefighter Exemption
§ 177-86
Purpose.
§ 177-87
Real property tax exemption granted.
§ 177-88
Application for exemption.
§ 177-89
Notice to apply for exemption.
§ 177-90
Penalties for offenses.
Ch 180
Taxicabs
Ch 183
Tax Liens, Disposition of
Ch 185
Telecommunications
Ch 187
Trees
Ch 191
Vehicles and Traffic
Ch 194
Water
Ch 195
Wetlands and Watercourses
Ch 196
Wireless Telecommunications Facilities
Ch 197
Zoning
Appendix
Ch A201
(Reserved)
Disposition List
Ch DL
Disposition List
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Chapter 177
Taxation
[HISTORY: Adopted by the Council of the City of Rye as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax administration — See Charter, Art.
22
.
Disposition of tax liens — See Ch.
183
.
Article I
Tax on Income of Utilities
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§ 177-1
Legislative intent.
chevron_right
§ 177-2
Imposition of tax.
chevron_right
§ 177-3
Definitions.
chevron_right
§ 177-4
Keeping of business records.
chevron_right
§ 177-5
Filing of quarterly returns.
chevron_right
§ 177-6
Payment of tax.
chevron_right
§ 177-7
Determination of tax by City Comptroller; review.
chevron_right
§ 177-8
Giving of notice.
chevron_right
§ 177-9
Penalty for late payment.
chevron_right
§ 177-10
Refunds.
chevron_right
§ 177-11
Source of tax payments.
chevron_right
§ 177-12
Action to enforce payment.
chevron_right
§ 177-13
Rules and regulations.
chevron_right
§ 177-14
Confidentiality of information.
chevron_right
§ 177-15
Disposition of taxes.
chevron_right
Article II
Alternative Veterans Exemption
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§ 177-16
Amount of exemption.
chevron_right
§ 177-17
(Reserved)
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§ 177-18
(Reserved)
chevron_right
§ 177-19
(Reserved)
chevron_right
§ 177-20
(Reserved)
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§ 177-21
(Reserved)
chevron_right
§ 177-22
(Reserved)
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§ 177-23
(Reserved)
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§ 177-24
(Reserved)
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Article III
Senior Citizens' Exemption
chevron_right
§ 177-25
Exemption stated.
chevron_right
§ 177-26
Conditions of exemption.
chevron_right
§ 177-27
Application for exemption.
chevron_right
§ 177-28
Notice to apply for exemption.
chevron_right
§ 177-29
Penalties for offenses.
chevron_right
Article IV
Nonprofit Organizations
chevron_right
§ 177-30
Purpose.
chevron_right
§ 177-31
Certain real property to be taxable.
chevron_right
§ 177-32
Property subject to special levies and assessments.
chevron_right
Article V
Business Improvements
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§ 177-33
Special percentage exemption denied.
chevron_right
§ 177-34
When effective; filing of copy.
chevron_right
Article VI
Fiscal Information
chevron_right
§ 177-35
Enclosure of fiscal information with tax bill.
chevron_right
Article VII
Exemption for Solar or Wind Energy Equipment
chevron_right
§ 177-36
Nonapplicability.
chevron_right
Article VIII
Exemption for Persons With Disabilities and Limited Incomes
chevron_right
§ 177-37
Purpose.
chevron_right
§ 177-38
Eligible persons and property; income level; conditions for exemption.
chevron_right
§ 177-39
Application for exemption.
chevron_right
§ 177-40
Cooperative apartments.
chevron_right
§ 177-41
Exception.
chevron_right
Article IX
Room Occupancy Tax
chevron_right
§ 177-42
Definitions.
chevron_right
§ 177-43
Imposition of tax.
chevron_right
§ 177-44
Transitional provisions.
chevron_right
§ 177-45
Exempt organizations.
chevron_right
§ 177-46
Territorial limits.
chevron_right
§ 177-47
Registration.
chevron_right
§ 177-48
Administration and collection.
chevron_right
§ 177-49
Records to be kept.
chevron_right
§ 177-50
Returns.
chevron_right
§ 177-51
Payment of tax.
chevron_right
§ 177-52
Determination of tax.
chevron_right
§ 177-53
Disposition of revenues.
chevron_right
§ 177-54
Refunds.
chevron_right
§ 177-55
Reserves.
chevron_right
§ 177-56
Remedies exclusive.
chevron_right
§ 177-57
Proceedings to recover tax.
chevron_right
§ 177-58
General powers of City Comptroller.
chevron_right
§ 177-59
Administration of oaths and compelling testimony.
chevron_right
§ 177-60
Reference to tax.
chevron_right
§ 177-61
Penalties and interest.
chevron_right
§ 177-62
Returns to be secret.
chevron_right
§ 177-63
Notices and limitations of time.
chevron_right
§ 177-64
Severability.
chevron_right
Article X
Cold War Veterans Exemption
chevron_right
§ 177-65
Purpose.
chevron_right
§ 177-66
Definitions.
chevron_right
§ 177-67
Amount of exemption; limitations.
chevron_right
§ 177-68
Property held in trust.
chevron_right
§ 177-69
Cooperative apartments.
chevron_right
§ 177-69.1
Duration of exemption.
chevron_right
§ 177-69.2
Application for exemption.
chevron_right
Article XI
Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
chevron_right
§ 177-70
Purpose; legislative intent.
chevron_right
§ 177-71
Definitions.
chevron_right
§ 177-72
Abatement of taxes.
chevron_right
§ 177-73
Exception; deductions.
chevron_right
§ 177-74
Application for certificate.
chevron_right
§ 177-75
Eligibility.
chevron_right
§ 177-76
Portion of taxes deducted or remitted.
chevron_right
§ 177-77
Rent overcharge.
chevron_right
Article XII
Exemption for Historic Districts
chevron_right
§ 177-78
Legislative intent; review process; historic determination; rights of property owner.
chevron_right
§ 177-79
Definitions.
chevron_right
§ 177-80
Amount of exemption granted; qualifying criteria.
chevron_right
§ 177-81
Application for exemption; approval.
chevron_right
§ 177-82
Designation of historic districts.
chevron_right
Article XIII
Real Property Assessment of Converted Condominiums
chevron_right
§ 177-83
Legislative findings.
chevron_right
§ 177-84
Definitions.
chevron_right
§ 177-85
Applicability.
chevron_right
Article XIV
Volunteer Firefighter Exemption
chevron_right
§ 177-86
Purpose.
chevron_right
§ 177-87
Real property tax exemption granted.
chevron_right
§ 177-88
Application for exemption.
chevron_right
§ 177-89
Notice to apply for exemption.
chevron_right
§ 177-90
Penalties for offenses.
chevron_right