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Local Law No. 3 - 2012
This local law shall be known as the “Election to use May 1, instead of June 1 as the Taxable Status
Date” law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Under section 283.141 of the Laws of Westchester County, the taxable status date for towns in
Westchester County is June 1 of each year. By Local Law No. 3 of 2008, the County of
Westchester amended section 283.141 to allow a town to elect May 1 of each year to be its
taxable status date.
The Town Board finds it is in the public interest to use a taxable status date of May 1 because it
will alleviate the timing difficulties with respect to accepting and processing exemption
applications, finalizing other work relating to valuation and meeting the annual deadline for
publishing the Tentative Assessment Roll. It also will make it possible for a Village within the
Town to cease being an assessing unit if it chooses to do so, by following the procedure set forth
in Real Property Tax Law §1402.
Section 2 – Addition of a new Article to the Mamaroneck Code:
The Code of the Town of Mamaroneck hereby is amended to add Article IX to Chapter 195
thereof.
Article IX Taxable Status and Valuation Dates
§195-40 Legislative Findings and Intent
Under section 283.141 of the Laws of Westchester County, the taxable status date for
towns in Westchester County is June 1 of each year. By Local Law No. 3 of 2008, the
County of Westchester amended section 283.141 to allow a town to elect May 1 of each
year to be its taxable status date.
The Town Board finds it is in the public interest to use a taxable status date of May 1
because it will alleviate the timing difficulties with respect to accepting and processing
exemption applications, finalizing other work relating to valuation, and meeting the annual
deadline for publishing the Tentative Assessment Roll. It also will make it possible for a
Village within the Town to cease being an assessing unit if it chooses to do so, by following
the procedure set forth in Real Property Tax Law §1402.
§195-41 Taxable Status Date.
The taxable status date in the Town of Mamaroneck shall be May 1 of each year.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.