Section 26-601. Definitions

As used in this section. a. "Commissioner" means
  the  commissioner  of  housing and community renewal of the state of New
  York.
    b. "Dwelling unit" means that part of a dwelling in which an  eligible
  head  of the household resides and which is subject to the provisions of
  either article II, IV, V, or XI of the private housing finance  law,  or
  that  part  of  a  dwelling  which  was  or continues to be subject to a
  mortgage insured or initially insured by the federal government pursuant
  to section two hundred thirteen of the national housing act, as amended,
  in which an eligible head of the household resides.
    c. "Eligibility date" means the later of (1) January  first,  nineteen
  hundred seventy-five, or (2) the last day of the month in which a person
  became  an  eligible  head  of a household in the dwelling unit in which
  such person resides at the time of filing the  most  recent  application
  for  benefits  hereunder,  or  in  the  case  of a dwelling subject to a
  mortgage insured or initially insured by the federal government pursuant
  to section two hundred thirteen of the national housing act, as amended,
  "eligibility date" means the later of (1) July first,  nineteen  hundred
  seventy-seven, or (2) the last day of the month in which a person became
  an  eligible  head  of  a  household  in the dwelling unit in which such
  person resides at the time of filing the  most  recent  application  for
  benefits hereunder.
    d.  "Eligible  head  of  the  household"  means a person or his or her
  spouse who is sixty-two years of age or older  or  who  qualifies  as  a
  person  with a disability pursuant to section 26-617 of this chapter and
  is entitled to the possession or to the use and occupancy of a  dwelling
  unit,  provided,  however,  that  with  respect  to a dwelling which was
  subject to a mortgage  insured  or  initially  insured  by  the  federal
  government  pursuant  to  section  two  hundred thirteen of the national
  housing act, as amended, "eligible  head  of  the  household"  shall  be
  limited  to  that  person  or  his  or  her  spouse  who was entitled to
  possession or the use and occupancy of such dwelling unit at the time of
  termination of such mortgage, and whose income when  combined  with  the
  income  of all other members of the household whose head of household is
  sixty-two years of age or older does  not  exceed  twenty-five  thousand
  dollars  beginning  July  first,  two thousand five, twenty-six thousand
  dollars beginning July first, two thousand  six,  twenty-seven  thousand
  dollars  beginning July first, two thousand seven, twenty-eight thousand
  dollars beginning  July  first,  two  thousand  eight,  and  twenty-nine
  thousand  dollars  beginning  July  first,  two  thousand  nine, for the
  taxable period, or whose income for the current  income  tax  year  when
  combined with the income of all members of the household residing in the
  housing  accommodation  whose  head  of the household is a person with a
  disability does not exceed the maximum income above which such  head  of
  the  household  would  not  be  eligible  to  receive  cash supplemental
  security income benefits under federal law during such tax year.
    e. "Housing company" means any limited-profit housing company, limited
  dividend housing company, redevelopment company or  housing  development
  fund  company  incorporated  pursuant to the private housing finance law
  and operated exclusively for the benefit of persons or families  of  low
  income,  or any corporate owner of a dwelling which is or was subject to
  a mortgage insured  or  initially  insured  by  the  federal  government
  pursuant to section two hundred thirteen of the national housing act, as
  amended.
    f.  "Income"  means  income  received  by  the  eligible  head  of the
  household combined with the income of all other members of the household
  from all sources after deduction of all income and social security taxes
  and  includes  without  limitation,  social  security   and   retirement

  benefits,  supplemental  security  income and additional state payments,
  public assistance benefits,  interest,  dividends,  net  rental  income,
  salary  and 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  eligibility  date  of  an  eligible  head  of  the household
  receiving benefits hereunder, whether received by the eligible  head  of
  the  household  or  any other member of the household. When the eligible
  head of a household has retired on or  after  the  commencement  of  the
  taxable period and prior to the date of making an application for a rent
  increase  exemption  order/tax  abatement  certificate  pursuant to this
  chapter, such person's income shall be adjusted by excluding  salary  or
  earnings  and projecting such person's retirement income over the entire
  taxable period.
    g. "Income tax year" means 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.
    h.  "Increase  in maximum rent" means any increase in the maximum rent
  for the dwelling unit becoming effective on  or  after  the  eligibility
  date,  including capital assessments and voluntary capital contributions
  but excluding any increase  in  maximum  rent  attributable  to  gas  or
  electrical utility charges or an increase in dwelling space, services or
  equipment,  provided, however, that with respect to any dwelling unit in
  a dwelling which is or was subject to a mortgage  insured  or  initially
  insured  by  the  federal  government  pursuant  to  section two hundred
  thirteen of the national housing act, as amended, "increase  in  maximum
  rent"  shall  not  include  any increase in maximum rent attributable to
  capital assessments or voluntary capital contributions.
    i. "Maximum rent" means the maximum rent, excluding gas  and  electric
  utility   charges,   which  has  been  authorized  or  approved  by  the
  commissioner or the supervising  agency  or  the  legal  regulated  rent
  established  for  the dwelling unit pursuant to the provisions of either
  article II, IV, V or XI of the  private  housing  finance  law,  or  the
  rental  established  for  a cooperatively owned dwelling unit previously
  regulated pursuant to the provisions of article II, IV, V or XI  of  the
  private  housing  finance  law, or the rental established for a dwelling
  unit, in a dwelling subject to a mortgage insured or  initially  insured
  by  the  federal  government pursuant to section two hundred thirteen of
  the national housing act, as amended or  such  rent  established  for  a
  dwelling  unit  which  was  subject  to  a mortgage insured or initially
  insured by the  federal  government  pursuant  to  section  two  hundred
  thirteen of the national housing act, as amended.
    j.  "Members of the household" means the head of the household and any
  person, permanently residing in the dwelling unit.
    k. "Supervising agency" means the department of  housing  preservation
  and development.
    l.  "Taxable  period"  means the income tax year immediately preceding
  the date of making application for a rent increase  exemption  order/tax
  abatement certificate.