N.Y. Tax Law § 1203: Taxes administered by cities under one million

§ 1203. Taxes administered by cities under one million. a.

Notwithstanding any other provision of law to the contrary, any city in

this state with a population of less than one million is hereby

authorized and empowered, subject to the limitations and exemptions in

part II of this article, to adopt and amend local laws, ordinances or

resolutions imposing in such city any of the taxes authorized under

subdivisions (c), (d) and (e) of section twelve hundred one, at the

rates provided for therein, such taxes to be administered and collected

in the manner provided for in subpart A of part III of this article.

b. Notwithstanding any provision of law to the contrary, the local

governing body of the city of Yonkers, by the adoption of local laws,

ordinances or resolutions may impose in such city the tax otherwise

authorized under subdivision (b) of section twelve hundred one, at a

rate not to exceed three per centum, such taxes to be administered and

collected in the manner provided for in subpart A of part III of this

article. Such local law, ordinance, or resolution may provide that any

transfer of property owned and occupied as a residence by one or more

persons, each of whom is sixty-five years of age or over, shall be

exempt from such tax.