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Local Law No. 7 - 2020
This local law shall be known as the “Increasing the Installment Period and Setting the Minimum
Down Payment for Paying Delinquent Taxes” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Section 1184 of the Real Property Tax Law authorizes a local government to adopt a local
law allowing delinquent taxes to be paid in installments. In 1996, the Town availed itself of that
authority by adding article V to chapter 195 of the Town Code. Section 1184 limited the
installment period to 24 months until September of 2019 when an amendment to that law
extended the maximum installment period to thirty-six months. The purpose of this local law is to
conform the Town code to the state statute. It is hoped that since the additional twelve months
will lower the installment payment, taxpayers who cannot meet a twenty-four month amortization
schedule may now be able to enter into and keep up with installment agreements to pay off their
back taxes.
A second purpose of this law is to establish a minimum down payment for anyone
wanting to enter into an installment agreement. The Town’s current law makes the amount of the
down payment discretionary provided it does not exceed the cap on down payments contained in
the state statute. The Town Board finds that a fixed minimum is important because all persons
wishing to enter an installment agreement should be treated the same way.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 195-15 of the Code of the Town of Mamaroneck hereby is amended by deleting the
number and word “24 months” and substituting the words “thirty-six months” in their place.
Section 3 – Amendment of a current section of the Mamaroneck Code:
Section 195-18 A. of the Code of the Town of Mamaroneck hereby is amended by deleting the
number and word “24 months” and substituting the words “thirty-six months” in their place.
Section 4 – Repeal and replacement of a current section of the Mamaroneck Code:
Section 195-18 C. of the Code of the Town of Mamaroneck hereby is repealed and the following is
substituted in its place:
C. The required initial down payment shall be fifteen (15%) percent of the eligible delinquent
taxes, however, at the eligible owner’s option, the initial down payment can be any percentage
between sixteen (16%) percent and one hundred (100%) percent.
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.
August 21, 2020