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Local Law No. 4 - 2012
This local law shall be known as the State Office of Real Property Tax Services for Equalization
Rate Purposes to Value Real Property within the Town of Mamaroneck” law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Under section 283.141(1) 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 May 1 of each year as the Town’s taxable
status date because it will alleviate the timing difficulties with respect to (a) accepting and
processing exemption applications, (b) finalizing other work relating to valuation and (c) meeting
the annual deadline for publishing the Tentative Assessment Roll. It also will make it possible for
a Village within the Town, if it so chooses, to cease being an assessing unit by following the
procedure set forth in Real Property Tax Law §1402.
Under section 238.141(3) of the laws of Westchester County, a town may elect to use the
valuation date used by the New York State Office of Real Property Tax Services – currently July 1
of the immediately preceding year – to value the real property within the Town of Mamaroneck.
The Town Board finds it is in the public interest to have the Town’s date for valuation coincide
with the date used by the New York State Office of Real Property Tax Services for that purpose.
Section 2 – Amendment of a section to the Mamaroneck Code:
The Code of the Town of Mamaroneck hereby is amended to delete the current section 195.40
and replace it with the following new section 195.40:
Article IX Taxable Status and Valuation Dates
§195-40 Legislative Findings and Intent
Under section 283.141(1) 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 May 1 of each year as the
Town’s taxable status date because it will alleviate the timing difficulties with
respect to (a) accepting and processing exemption applications, (b) finalizing other
work relating to valuation and (c) meeting the annual deadline for publishing the
Tentative Assessment Roll. It also will make it possible for a Village within the
Town, if it so chooses, to cease being an assessing unit by following the procedure
set forth in Real Property Tax Law §1402.
Under section 238.141(3) of the laws of Westchester County, a town may elect to
use the valuation date used by the New York State Office of Real Property Tax
Services – currently July 1 of the immediately preceding year – to value the real
property within the Town of Mamaroneck. The Town Board finds it is in the public
interest to have the Town’s date for valuation coincide with the date used by the
New York State Office of Real Property Tax Services for that purpose.
Section 3 – Addition of a new Section to the Mamaroneck Town Code:
The Code of the Town of Mamaroneck is amended to add the following new section 195.42
thereto:
§195-42 Valuation Date
In each year, the valuation date in the Town of Mamaroneck shall be the first day
of July of the immediately preceding year. If the day used as the valuation date by
the New York State Office of Real Property Tax Services becomes a day other than
the first day of July of the immediately preceding year, the valuation date in the
Town of Mamaroneck shall change automatically to be the same day as the day
used by the New York State Office of Real Property Tax Services for that purpose.
Section 4 – 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 5 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
LL March 9, 2012 – Valuation Date