§ 52-09 Income Eligibility Requirements.
RCNY § 52-09
(a)Except as provided in 19 RCNY § 52-10, the total aggregate disposable income of all members of the household residing in the apartment cannot exceed 50,000 dollars in the calendar year preceding the date of filing of the initial or renewal application with the Department. SCRIE and DRIE applicants who submit initial or renewal applications to the Department during the period January 1st to April 15th may submit income information from two calendar years prior to the application submission date if income information for the previous calendar year is not available. However, if a household member deceases or permanently leaves the apartment prior to the date of filing of such application with the Department, their aggregate disposable income will not be included in the calculation of aggregate disposable income.
(b)Total aggregate household disposable income is income from all sources, except as provided herein, for all members of the household after deduction of all income and social security taxes. Medicare taxes are not deductible in determining total aggregate household disposable income. Sources of income include, but are not limited to: (1) social security and retirement benefits; (2) supplemental security income and additional state payments; (3) public assistance cash award benefits; (4) interest income; (5) dividends; (6) net rental income; (7) salary and earnings; (8) net income from self-employment; (9) capital gains; (10) annuity or Individual Retirement Account earnings; (11) rent payments received from bona fide roomers, boarders or subtenants; (12) unemployment benefits; or (13) income from a pooled income trust as defined in 26 U.S.C. §642. Anything that is considered to be income by the Internal Revenue Service will be included in total aggregate household disposable income. Total aggregate household disposable income includes both taxable and tax exempt income.
(c)The following items are not included in total aggregate household disposable income: (1) gifts or inheritances; (2) payments made to individuals because of their status as victims of Nazi persecution as defined in Victims of Nazi Persecution Act of 1994; or (3) 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 annual average (i.e. December of one year to December of the next year) consumer price index (all items United States city average) (“CPI”) for such year which take effect after the date of eligibility of a head of the household receiving benefits hereunder whether received by the head of the household or any other member of the household. The Department will post information on its website the years in which such increases in social security benefits will not be included in aggregate disposable income. The annual CPI increases will also be posted on the website. Three examples are set forth below: YearSocial Security IncreaseCPI Increase20160.3%2.1%20172.0%2.1%20182.8%1.9%20191.6%2.3%20201.3%1.4% In calendar year 2016 the social security increase in benefits was 0.3%. The CPI increase in calendar year 2016 was 2.1%. Since the increase in social security benefits for calendar year 2016 did not exceed the CPI, the increase in social security benefits for calendar year 2016 will not be included in total aggregate household disposable income. In calendar year 2017 the social security increase in benefits was 2.0%. The CPI increase in calendar year 2017 was 2.1%. Since the increase in social security benefits for calendar year 2017 did not exceed the CPI, the increase in social security benefits for calendar year 2017 will not be included in total aggregate household disposable income. In calendar year 2018 the social security increase in benefits was 2.8%. The CPI increase in calendar year 2018 was 1.9%. The increase in social security benefits for calendar year 2018 exceeded the increase in CPI and will be included in total aggregate household disposable income. In calendar year 2019 the social security increase in benefits was 1.6%. The CPI increase in calendar year 2019 was 2.3%. Since the increase in social security benefits for calendar year 2019 did not exceed the CPI, the increase in social security benefits for calendar year 2019 will not be included in total aggregate household disposable income. In calendar year 2020 the social security increase in benefits was 1.3%. The CPI increase in calendar year 2020 was 1.4%. Since the increase in social security benefits for calendar year 2020 did not exceed the CPI, the increase in social security benefits for calendar year 2020 will not be included in total aggregate household disposable income.
(d)Disbursements from a Supplemental Needs Trust (also known as a Special Needs Trust) can be counted as income depending on what the disbursements are used for.
(1)Disbursements for food or shelter for a member of the household will be counted as income.
(2)Disbursements to a third party for items other than food and shelter for a member of the household are not counted as income. Examples of such disbursements are education expenses, cable television bills, computer related expenses, phone bills and recreation and entertainment expenses.
(e)For apartments owned by a limited dividend housing company, redevelopment company or housing development fund company incorporated under the private finance housing law, section 213 Cooperative Housing Companies or a Mitchell Lama apartment or co-op, if the head of the 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, such person's income shall be adjusted by excluding salary or earnings and projecting such person's retirement income over the entire taxable period.
(f)If a person residing in the apartment is a roomer, boarder or subtenant, their income is not included in the total aggregate household disposable income. Rent paid by the roomer, boarder or subtenant will be included in the total aggregate household disposable income.
(g)The head of the household must provide documentation for all income for all members of the household for the calendar year preceding the date the initial application or renewal application was filed. If the renewal application is denied because it was not filed timely, the head of the household will be required to submit a new initial application. Documentary proof for sources of income include, but are not limited to, the following: (1) income tax returns, federal and state (if filed); (2) Social Security benefit statement or copy of check or direct deposit bank statement indicating amount of Social Security benefits received during applicable year; (3) pension/annuity statement; (4) W-2 form(s); (5) signed letter from roomer, boarder or subtenant stating amount of total monthly rental payments; (6) 1099 form(s); (7) IRA end of year earnings statement(s), if such earnings statement is not provided the taxable distribution may be utilized; or (8) public assistance budget statement.
(h)The amount of income taxes to be deducted from the total aggregate household disposable income will be the greater of the total amount of income taxes withheld or the total amount of income taxes due for the applicable calendar year for all members of the household.
(i)Total Aggregate Household Income will not be reduced due to claimed losses for any category of income, i.e. capital gains, net rental income or for any type of depreciation.
(j)The head of the household must provide documentation acceptable to the Department concerning the total aggregate household disposable income as well as the items not included in total aggregate household disposable income for all members of their household.
(k)When the head of the household retires before the commencement of such income tax year and the date of filing the application, the income for such year for such head of the household may be adjusted by excluding salary or earnings and projecting their retirement income over the entire period of such year. (Added City Record 5/14/2021, eff. 6/13/2021; amended City Record 10/29/2024, eff. 11/28/2024)
