New York Consolidated Laws, Tax Law - TAX § 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.