N.Y. TAX Law § 1203

§ 1203. Taxes administered by cities under one million. a.\nNotwithstanding any other provision of law to the contrary, any city in\nthis state with a population of less than one million is hereby\nauthorized and empowered, subject to the limitations and exemptions in\npart II of this article, to adopt and amend local laws, ordinances or\nresolutions imposing in such city any of the taxes authorized under\nsubdivisions (c), (d) and (e) of section twelve hundred one, at the\nrates provided for therein, such taxes to be administered and collected\nin the manner provided for in subpart A of part III of this article.\n b. Notwithstanding any provision of law to the contrary, the local\ngoverning body of the city of Yonkers, by the adoption of local laws,\nordinances or resolutions may impose in such city the tax otherwise\nauthorized under subdivision (b) of section twelve hundred one, at a\nrate not to exceed three per centum, such taxes to be administered and\ncollected in the manner provided for in subpart A of part III of this\narticle. Such local law, ordinance, or resolution may provide that any\ntransfer of property owned and occupied as a residence by one or more\npersons, each of whom is sixty-five years of age or over, shall be\nexempt from such tax.\n