Exemption Administration Manual, Part 2: Multiple dwellings and urban renewal—Chart E: Eligibility Requirements: Definitions of low-income persons or families housing (multiple dwelling) exemptions

Assessor Manuals

Section 4.07

Chart E: Eligibility Requirements: Definitions of low-income persons or families housing (multiple dwelling) exemptions

In general: Definition

"The housing article of the state Constitution (Article 18) leaves it to the legislature to define what is meant by persons of low income. The terms `persons of low income' and 'families of low income' are defined by statute as meaning persons or families who are in the low-income groups and who cannot afford to pay enough to cause private enterprise in their municipality to build a sufficient supply of adequate, safe, and sanitary dwellings. The term `low-rent housing' is defined by statute as meaning dwellings within the financial reach of families of low income, and embracing recreational and other facilities incidental thereto. The act of the legislature in making these general definitions and in leaving their application to local authorities has been declared constitutional."
"The New York Constitution, in authorizing legislation for low-rent housing, does not require that public housing be constructed for families of the very lowest income before any public housing is constructed for low-income groups whose incomes are above the very lowest. Rather, low-rent housing is housing for families of such income that they cannot afford to pay enough to cause private enterprise to build a sufficient supply of adequate dwellings. Under this standard, housing is low-rent housing although the rent to be charged therefore is greater than the rent paid by the majority of tenants of privately owned multiple dwellings of modern and sanitary construction in the municipality."

Source

New York Jurisprudence (Rochester, NY: The Lawyers Co-operative Publishing Co., 1963), vol 27, p. 12.

PHFL Article 12

Chart E: Eligibility Requirements: Definitions of low-income persons or families housing (multiple dwelling) exemptions
Housing project owner	Statute	Definition *
Public owners in general	Pub Hsng L Article 1, 3	Persons or families of low income are those who are in the low income groups and cannot afford to pay enough to cause private enterprise in their municipality to build a sufficient supply of adequate, safe, and sanitary dwellings.
Private owners in general	PHFL Article 1, 2	"Persons of low income" and "families of low income." Persons or families who are in the low income groups and who cannot afford to pay enough to cause private enterprise in their municipality to build a sufficient supply of adequate, safe, and sanitary dwellings.
Housing development fund company	PHFL Article 11, 576, 577-a	For lower-income aged [577-a]: Persons or families of low income are those who are not recipients of public assistance under the Social Services Law and whose net probable aggregate annual income does not exceed $6,500 a year. For other low-income persons or families [576]: Persons or families of low income are those whose probable aggregate annual income does not exceed 6 times the rental (including the value or cost to them of heat, light, water, and cooking fuel) of the dwellings to be furnished to them, except than in the case of persons or families with three or more dependents, such ratio must not exceed 7 to 1.
Housing development fund company	PHFL 1106-h	Persons or families of low income are (a) those who are recipients of monthly public assistance payments, (b) those who can only afford rents no greater than those paid by persons receiving such payments, or (c) those whose family income does not exceed 80% of the median family income in the metropolitan statistical area in which the project is located or in the county in which the project is located if it is located outside such an area.
Limited-dividend housing company (private)	PHFL Article 4	No definition in statute.
Limited-dividend housing company (public)	PHFL Article 4	No definition in statute.
Limited-profit housing company	PHFL Article 2, 12, 31	In general [12]: "Persons of low income" and "families of low income." Persons or families who are in the low income groups and who cannot afford to pay enough to cause private enterprise in their municipality to build a sufficient supply of adequate, safe and sanitary dwellings, non- housekeeping accommodations or aged care accommodations.
Limited-profit housing company	PHFL Article 2, 12, 31	For dwelling or non-housekeeping accommodations without board [31(2)(a)]: Persons or families of low income are those whose probable aggregate annual income at the time of admission and during the period of occupancy does not exceed 7 times the rental (including the value or cost to them of heat, light, water and cooking fuel) of the dwellings that may be furnished to such person or families, except that in the case of families with three or more dependents, such ratio shall not exceed 8 to 1.
Limited-profit housing company	PHFL Article 2, 12, 31	For non-housekeeping accommodations with board in a project including non-housekeeping accommodations with board designed for the handicapped [31(2)(c)]: For aged care accommodations: Persons of low income are those whose probable aggregate annual income at the time of admission and during the period of occupancy does not exceed 2 times the annual charges to be paid by such persons. For other accommodations: Persons of low income are those whose probable aggregate annual income at the time of admission and during the period of occupancy does not exceed 4 times the annual charges to be paid by such persons.
Municipality	PHFL Article 2	See definitions under Limited-profit housing company.
Municipality	PHFL 1106-h	Persons or families of low income are (a) those who are recipients of monthly public assistance payments, (b) those who can only afford rents no greater than those paid by persons receiving such payments, or (c) those whose family in- come does not exceed 80% of the median family income in the metropolitan statistical area in which the project is located or in the county in which the project is located if it is located outside such an area.
Municipal housing authority	Pub Hsng L Article 3	No definition in statute.
Municipal housing authority	PHFL 1106-h	Persons or families of low income are (a) those who are recipients of monthly public assistance payments, (b) those who can only afford rents no greater than those paid by persons receiving such payments, or (c) those whose family income does not exceed 80% of the median family income in the metropolitan statistical area in which the project is located or in the county in which the project is located if it is located outside such an area.
NYC Housing Development Corporation and subsidiaries	PHFL Article 12	No definition in statute.
NYS Housing Finance Agency	PHFL Article 3, 44-a	See definitions under Limited-profit housing company.
Housing Trust Fund Program -- low-income persons, certain public or private entities (see Exemption Profile), or limited-profit private developer	PHFL Article 3, 45-a	Persons or families of low income are (a) In New York City, those whose family income does not exceed 80% of the median income for the metropolitan statistical area, except that, in the case of a homestead, does not exceed 80% of the median income for the state, (b) outside New York City, where the property is located in a metropolitan statistical area, those whose family income does not exceed 90% of the median income for the area or 90% of the median income for the state, whichever is greater; where the property is located outside the metropolitan statistical area, those whose family income does not exceed 90% of the median income for the county in which the property is located or 90% of the median income for the state, whichever is greater.
NYS Housing Finance Agency subsidiary -- Housing Trust Fund Corporation	PHFL 1106-h	Persons or families of low income are (a) those who are recipients of monthly public assistance payments, (b) those who can only afford rents no greater than those paid by persons receiving such payments, or (c) those whose family income does not exceed 80% of the median family income in the metropolitan statistical area in which the project is located or in the county in which the project is located if it is located outside such an area.
NYS Project Finance Agency	McK U Con L Title 16, Ch. 25	No definition in statute.
Private owner (any) -- building erected before 4/18/29 and improved through loan made under Pub Hsng L Article 10 (rent control)	Pub Hsng L Article 10, 211, 213	Persons or families of low income are either: those whose probable aggregate annual income during the period of occupancy does not exceed 6 times the rental (including the value or cost to them of heat, light, water, and cooking fuel) of the dwelling units occupied by such persons or families, except that in the case of families with three or more dependents, such ratio must not exceed 7 to 1, or those who, immediately prior to the date on which the contract for the loan is entered into, occupy dwelling units in the building and continue to occupy these units during and after completion of the improvement project.
Private owner (any) -- building improved through loan made under PHFL Article 8 (rent control)	PHFL Article 8, 401, 403	Persons or families of low income are either: those whose probable aggregate annual income during the period of occupancy does not exceed 6 times the rental (including the value or cost to them of heat, light, water, and cooking fuel) of the dwelling units occupied by them, except that in the case of persons or families with three or more dependents, such ratio must not exceed 7 to 1, or those who, immediately prior to the date on which the contract for the municipal loan is entered into, occupy dwelling units in the building and continue to occupy these units during and after completion of the improvement project (temporary removal from the units because of the improvement project does not affect continuity of occupancy).
Private owner -- not-for-profit corporation or charitable organization	PHFL 1106-h	Persons or families of low income are (a) those who are recipients of monthly public assistance payments, (b) those who can only afford rents no greater than those paid by persons receiving such payments, or (c) those whose family income does not exceed 80% of the median family income in the metropolitan statistical area in which the project is located or in the county in which the project is located if it is located outside such an area.
Public or private owner (any) -- housing development through Housing Trust Program	PHFL Article 18	Persons or families of low income are those whose family income does not exceed 80% of the median family income in the Standard Metropolitan Statistical Area (SMSA) in which the project is located or in the county in which the project is located if it is located outside an SMSA. In the case of owner-occupants of homestead projects, persons or families of low income are also defined as those whose median family income does not exceed that of the state.
Various owners: Limited-profit housing company, redevelopment company, housing development fund company, or any corporate owner of a dwelling subject to a mortgage insured by the federal government under National Housing Act §213 and occupied by senior citizens	RPTL 467-c	A person of low income is one who is not a recipient of public assistance under the Social Services Law and whose income does not exceed (1) $6,500 or (2) such other sum not less than $6,500 nor more than $25,000 as may be provided by local law. (Maximum income increases to $26,000 on 7/1/06, to $27,000 on 7/1/07, to $28,000 on 7/1/08, and to $29,000 on 7/1/09.)
Private owner (any) -- housing and community preservation projects in rural areas	PHFL Article 17, §1002	Persons or families of low income are those whose annual income does not exceed 90% of the median annual income for all residents of the region in which they reside or a larger area encompassing such region for which median annual income can be determined.
Neighborhood preservation company (Property not eligible for tax exemption)	PHFL Article 16, §902	Persons or families of low income are those whose annual income does not exceed 90% of the median annual income for all residents of the municipality in which they reside.
Private owner (any)—substandard building improved through small municipal or municipally contracted loans (Property not eligible for tax exemption)	PHFL Article 8-A, §451	Persons of low income are those paying rentals or carrying charges not in excess of the average rentals or carrying charges prevailing in local projects of municipally aided limited-profit housing companies aided under PHFL Article 2, the occupancy of which began on or after 5/18/70.
Private owner-occupants: (NYC only)—one- to four-unit dwellings improved through municipal or municipally contracted loans (Property not eligible for tax exemption)	PHFL Article 8-B	Persons of low or moderate income are those who cannot afford to improve their homes through ordinary loans.

*For definitions of "income" and "rental" see Notes at end of Chart ID.

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Updated: May 3, 2023