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Local Law No. 5 - 2020
This local law shall be known as the “Emergency Extension for Filing of an Application for a Senior Citizen
Exemption” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
The Town Code requires those persons aged 65 or older who want to apply for a partial
exemption from real estate taxes to file an application therefor by no later than May 1 of each calendar
year. The novel coronavirus pandemic may make it impossible for certain eligible persons to meet this
deadline. So that such persons do not miss the opportunity to file for such exemption, this local law
extends the time for filing an application for the 2020 assessment roll to coincide with the last date for
filing an administrative complaint challenging an assessment appearing on the Town’s 2020 tentative
assessment roll.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 195-6 A of the Code of the Town of Mamaroneck hereby is repealed and the following
substituted in its place:
A. The owner or all of the owners must file an application annually in the Assessor's office of the
Town in which the real property is located. Applications must be filed in the Assessor's office on
or before the taxable status date of the Town assessment roll, which is May 1 of each calendar
year. Notwithstanding the preceding sentence, the last date for filing such application in 2020
shall be June 16, 2020.
Except as so amended, section 195-6 shall remain in full force and effect.
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.