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Local Law No. 3 - 2018
This local law shall be known as the “Conversion of a temporary partial exemption for Cold War
Veterans to a permanent partial exemption for Cold War Veterans” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
By Chapter 290 of the Laws of 2017, the State of New York amended section 458-b of the Real Property
Tax Law to authorize local governments to allow Cold War veterans to be eligible for the Cold War
veteran partial exemption for as long as they qualify for the exemption. Before this amendment, the
exemption lasted for only 10 years. The County of Westchester has passed a local law eliminating the
duration of the partial exemption. This local law does likewise for the Town tax.
Presently there are 36 persons in the Town who receive this exemption. The savings in Town tax for
these veterans is less than $10,000 per year.
Section 2 – Amendment of current sections of the Mamaroneck Code:
Sections 195-29 through and including 195-33 of the Code of the Town of Mamaroneck hereby are
repealed and the following substituted in its place:
§ 195-29 Purpose.
The purpose of this article is to create a partial exemption from real estate taxes levied by the Town of
Mamaroneck on property owned by a person who (i) served on active duty in the United States Armed
Forces during the time period from September 2, 1945 to December 26, 1991, (ii) was discharged or
released therefrom under honorable discharge conditions and (iii) satisfies any other requirements set
forth in § 458-b of the New York Real Property Tax Law. This article makes the Code of the Town of
Mamaroneck consistent with section 473.331 of the Laws of Westchester County.
§ 195-30 Definitions.
As used in this article:
ACTIVE DUTY
Full-time duty in the armed forces, other than active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force and Coast Guard.
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COLD WAR VETERAN
A person who (i) served on active duty in the armed forces during the time period from
September 2, 1945 to December 26, 1991, (ii) was discharged or released therefrom under
honorable conditions and (iii) satisfies any other requirements set forth in § 458-b 1(a) of the
New York Real Property Tax Law.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran or the surviving spouse of a deceased
Cold War veteran who remains unmarried. Where property is owned by more than one
qualified owner, the exemption to which each is entitled may be combined. Where a Cold War
veteran is also the surviving spouse of a Cold War veteran and has not remarried, such person
may also receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner which is used exclusively for residential purposes;
provided, however, if any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject to taxation and only the
portion used exclusively for residential purposes shall qualify for the exemption provided by
this article. Such property must be the primary residence of the qualified owner; unless the
qualified owner is absent from the property due to medical reasons or institutionalization
subject to such time limitations, if any, as are set forth in § 458-b1(f) of the New York Real
Property Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York State Board of Real Property Tax
Services pursuant to Title One of Article 12 of the New York Real Property Tax Law for use in a
special assessing unit as defined in § 1801 of the New York Real Property Tax Law.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the New York State Board of Real Property Tax
Services for the Town of Mamaroneck pursuant to Article 12 of the New York Real Property
Tax Law.
SERVICE CONNECTED
Disability incurred or aggravated in the line of active duty, or death resulting from a disability
incurred or aggravated in the line of active duty.
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§ 195-31 Application for exemption.
An application for the exemption authorized by this article shall be made by the qualified owner, or all
of the qualified owners, of qualified residential real property on a form prescribed by the New York
State Board of Real Property Tax Services. The qualified owner or owners shall file the completed form
in the assessor's office. The assessor shall determine the applicant’s eligibility for the exemption
authorized by this article as of the first taxable status date following the submission of a complete
application therefor. The applicant shall be required to refile at such times and under such
circumstances as may be set forth in § 458-b (4) of the New York Real Property Tax Law. Any person
convicted of willfully making any false statement in the application for such exemption shall be subject
to the penalties prescribed in the New York Penal Law.
§ 195-32 Amount of exemption; limitations.
A. Qualified residential real property shall be exempt from taxation to the extent of 15% of the
assessed value of such property; provided, however, that such exemption shall not exceed
$54,000 or the product of $54,000 multiplied by the latest state equalization rate, or, in the case
of a special assessing unit, the latest class ratio, whichever is less.
B. In addition to the exemption provided by this article, where the Cold War veteran received a
compensation rating from the United States Department of Veterans Affairs or from the United
States Department of Defense because of a service-connected disability, qualified residential
real property shall be exempt from taxation to the extent of the product of the assessed value of
such property multiplied by 50% of the Cold War veteran disability rating; provided however,
that such exemption shall not exceed $180,000 or the product of $180,000 multiplied by the
latest state equalization rate, or, in the case of a special assessing unit, the latest class ratio,
whichever is less.
C. If a Cold War veteran receives an alternative veterans' exemption under Article VI of this
chapter, the Cold War veteran shall not be eligible to receive an exemption under this article.
§ 195-33 Duration of exemption.
The exemption provided by this article shall be granted for as long as a qualified owner owns a
qualified residential real property. Exemptions provided by this article in existence prior to January 1,
2018 shall not expire on their tenth (10th) anniversary but shall continue for as long as the qualified
owner owns a qualified residential real property, without the qualified owner having to file another
application.
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.
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Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
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