[Adopted 2-1-2000 by L.L. No. 1-2000]
This article is being adopted to implement the
tax abatement provisions contained in § 467-b of the Real
Property Tax Law.
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 which is subject to the Emergency Tenant Protection Act
of 1974.[1]
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 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 new income from self-employment, but shall not include gifts or
inheritances.
A twelve-month period for which the head of household filed
a federal personal income tax return or, if no such return is filed,
the calendar year.
Any increase in the initial legal regulated rent, as of July
1, 1974, for the dwelling unit in question pursuant to the Emergency
Tenant Protection Act of 1974. In the event that a proceeding is brought
for an adjustment of the initial legal regulated rent pursuant to
§ 9 of the Emergency Tenant Protection Act of 1974,[2] then the resulting adjusted rent shall be considered the
initial legal regulated rent.
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.
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.
A.
The Village shall provide for an abatement of its
taxes on all real property containing a dwelling unit as defined herein
by an amount equal to that portion of any increase in the initial
legal regulated rent which causes such initial legal regulated rent
to exceed 1/3 of the combined income of all members of the household.
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 $24,000, provided
that, when the head of 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 1-18-2005 by L.L. No. 1-2005]
B.
Members of the household shall be eligible for tax
abatement only if they have resided continually in the Village for
at least the two-year period immediately preceding the commencement
of the fiscal year for which the tax abatement will be granted.
A.
The head of the household must apply each year to
the Village for a tax abatement certificate on a form prescribed by
the Village. Said application must be filed with the Village no later
than the first day of June immediately preceding the fiscal year of
the Village for which the tax abatement will be granted.
B.
A tax abatement certificate setting forth an amount
equal to the increase in the initial 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 section on or before
the last date prescribed by law for the payment of the first installment
of Village taxes. 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 Clerk.
C.
The portion of the increase in the initial legal regulated
rent for the taxable period set forth in a tax abatement certificate
shall be deducted from the total taxes levied by the Village on the
real property containing the dwelling unit of a head of the household
to whom the certificate has been issued. In the event that both a
town and a Village included therein grant such abatement, such deduction
for properties located in the Village shall be made first from taxes
levied by or on behalf of the Village and any excess thereof shall
be deducted from town taxes.
D.
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 and any amount due
by reason of such vacancy shall be a lien upon the property on and
after the date of such vacancy.
E.
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 the increase in the initial
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 provisions of the Emergency Tenant
Protection Act of 1974.
The Village shall determine eligibility with
respect to filed applications on or before the commencement of the
fiscal year of the Village for which the tax abatement will be granted.
[Amended 6-15-2010 by L.L. No. 11-2010]
A.
Any person who makes a willfully false statement in connection with providing information required in connection with this article shall be punishable by a fine in accordance with § 1-16 of the Village Code. In addition, any such violation shall constitute disorderly conduct, and any person committing such violation shall be and hereby is declared to be a disorderly person.
B.
Any person who violates the provisions of this article shall be punishable by a fine in accordance with § 1-16 of the Village Code. In addition, any such violation shall constitute disorderly conduct, and any person committing such violation shall be and hereby is declared to be a disorderly person.
