HomeMy WebLinkAbout2008_5_7_Local_Law_No_2 Local Law No. 2 -2008
This local law shall be known as the "Real Estate Tax Exemption for `Cold War' Veterans" Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 —Purpose:
The purpose of this local law is to create a temporary partial exemption from real estate tax levied by
the Town of Mamaroneck on property owned by a person who served on active duty in the United
States armed forces, during the time period from September second, nineteen hundred forty-five to
December twenty-sixth, nineteen hundred ninety-one, was discharged or released therefrom under
honorable discharge conditions and satisfies any other requirements set forth in Section 458-b(1)(a)
of the New York Real Property Tax Law. Such section would conform the Code of the Town of
Mamaroneck to the new Article III in Chapter 473 of the Laws of Westchester County that was
enacted by Westchester County's Local Law No.l of 2008.
Section 2— Enactment of a new article for the Mamaroneck Code:
ARTICLE VII
Exemptions Pursuant To Real Property Tax Law Section 458-b
§195-29. Purpose.
The purpose of this local law is to create a temporary partial exemption from real estate tax levied by
the Town of Mamaroneck on property owned by a person who served on active duty in the United
States armed forces, during the time period from September second, nineteen hundred forty-five to
December twenty-sixth, nineteen hundred ninety-one, was discharged or released therefrom under
honorable discharge conditions and satisfies any other requirements set forth in Section 458-b(1)(a)
of the New York Real Property Tax Law. Such section would conform the Code of the Town of
Mamaroneck to the new Article III in Chapter 473 of the Laws of Westchester County that was
enacted by Westchester County's Local Law No.l of 2008.
§ 195-30. Definitions.
As used in this Article:
A. "Cold War veteran" means a person, male or female, who served on active duty in the
Armed Forces, during the time period from September second, nineteen hundred forty-five to
December twenty-sixth, nineteen hundred ninety-one, was discharged or released therefrom under
honorable conditions and satisfies any other requirements set forth in Section 458-b(1)(a) of the New
York Real Property Tax Law.
B. "Armed Forces" means the United States army, navy, marine corps, air force and
coast guard.
C. "Active duty" means full-time duty in the Armed Forces, other than active duty for
training.
D. "Service connected" means, with respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability incurred or aggravated, in line
of duty on active military, naval or air service.
E. "Qualified owner" means a Cold War veteran, the spouse of a Cold War veteran or the
unremarried surviving spouse of a deceased Cold War veteran. 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 unremarried surviving spouse of a Cold War veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
F. "Qualified residential real property" means 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
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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 Section 458-b(1)(0 of
the New York Real Property Tax Law.
G. "Latest state equalization rate" means 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 twelve of the New York Real Property Tax Law.
H. "Latest class ratio" means the latest final class ratio established by the New York
State Board of Real Property Tax Services pursuant to title one of article twelve of the New York
Real Property Tax Law for use in a special assessing unit as defined in section eighteen hundred one
of the New York Real Property Tax Law.
§195-31. Amount of Exemption: Limitations.
A. Qualified residential real property shall be exempt from taxation to the extent of
fifteen percent (15%) of the assessed value of such property;provided however, that such exemption
shall not exceed twelve thousand dollars ($12,000) or the product of twelve thousand dollars
($12,000) 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 section 195-31 A., where the Cold
War veteran received a compensation rating from the United States 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 fifty percent (50%) of the Cold War veteran disability rating;provided
however, that such exemption shall not exceed forty thousand dollars ($40,000) or the product of
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forty thousand dollars ($40,000) 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.
§ 195.32. Duration of Exemption.
The exemption provided by section 195-31 shall be granted for a period of ten years. The
commencement of such ten year period shall be governed pursuant to this section. Where a qualified
owner owns qualified residential real property on the effective date of this article, such ten year
period shall be measured from the assessment roll prepared pursuant to the first taxable status date
occurring on or after the effective date of this article. Where a qualified owner does not own
qualified residential real property on the effective date of this article, such ten year period shall be
measured from the assessment roll prepared pursuant to the first taxable status date occurring at least
sixty days after the date such qualified owner purchases qualified residential real property;provided,
however, that should the Cold War veteran apply for and be granted an exemption on the assessment
roll prepared pursuant to a taxable status date occurring within sixty days after the date of purchase of
qualified residential real property, such ten year period shall be measured from the first assessment
roll in which the exemption occurs. If, before the expiration of such ten year period, such property is
sold and replaced with other qualified residential real property, such exemption may be granted for
the unexpired portion of the ten year exemption period.
§ 195-33. Application for Exemption.
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 on or before the first appropriate taxable status date. They
shall be required to refile at such times and under such circumstances as may be set forth in Section
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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.
Section 3 —Renumbering of an existing article and existing sections of the Mamaroneck Code:
(a) (1) Article VII of the Mamaroneck Code hereby is renumbered Article VIII.
(2) Section 195-29 of the Mamaroneck Code hereby is renumbered section 195-34.
(3) Section 195-30 of the Mamaroneck Code hereby is renumbered section 195-35.
(4) Section 195-31 of the Mamaroneck Code hereby is renumbered section 195-36.
(5) Section 195-32 of the Mamaroneck Code hereby is renumbered section 195-37.
(6) Section 195-33 of the Mamaroneck Code hereby is renumbered section 195-38.
(7) Section 195-34 of the Mamaroneck Code hereby is renumbered section 195-39.
(b) Except as renumbered each and every section listed in paragraph (a) of this section
shall remain in full force and effect.
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.
2008 05-02 LL No. (Cold War veteran exemption)-3
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