Crociata v. State Tax Commission

OPINION OF THE COURT

Mahoney, P. J.

Petitioners are residents in proprietary adult homes which, for a monthly charge deducted from the residents’ public funds, provide room and board and other personal care services (see, Social Services Law § 2 [25], [27]; § 461 et seq.). In 1981, petitioners applied for a real property tax "circuit breaker” credit pursuant to Tax Law § 606 (e), which provides to low-income homeowners and renters a credit for a portion of real property taxes paid. The maximum amount of the credit allowable in 1981 was $45 (Tax Law § 606 [e] [3] [ii]). For 1981, all but one of…