HomeMy WebLinkAbout2007_3_21_Local_Law_No_3 Local Law No. 3 - 2007
This local law shall be known as the "The 2007 Amendment to the Senior Citizens Tax
Exemption" Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 —Purpose:
The purpose of this local law is to amend Section 195-6 (B), Section 196-6 (C) and Section 196-6
(F) (3) of the Code of the Town of Mamaroneck to conform these sections of the Code, as they
relate to real property tax exemptions for persons sixty-five years of age or over, to the recent
amendments to Section 470.11 of the Laws of Westchester County made by Local Law No. 13 of
2006 of the County of Westchester.
Section 2—Amendment to an Existing Section of the Code of the Town:
Section 195-6 (B) of the Code of the Town of Mamaroneck hereby is amended by substituting
"$26,000" for "$24,000"therein.
Section 3 —Amendment to an Existing Section of the Code of the Town of Mamaroneck:
Section 195-6(C) of the Code of the Town of Mamaroneck hereby is repealed in its entirety and the
following substituted in its place:
"C. The owner or all the owners of real property located in the Town who are 65 years of age or
older and whose income or combined income from all sources for said twelve-month period
exceeded the maximum amount set forth in Subsection B of this Section by less than $8,400 shall
be eligible for a partial exemption as set forth in the following table:
i. For the period expiring June 30, 2007:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $26,000.00 50%
$26,000.01 to $26,999.99 45%
$27,000.00 to $27,999.99 40%
$28,000.00 to $28,999.99 35%
$29,000.00 to $29,899.99 30%
$29,900.00 to $30,799.99 25%
$30,800.00 to $31,699.99 20%
$31,700.00 to $32,599.99 15%
$32,600.00 to $33,499.99 10%
$33,500.00 to $34,399.99 5%
ii. For the period commencing July 1, 2007 and expiring on June 30, 2008:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $27,000.00 50%
$27,000.01 to $27,999.99 45%
$28,000.00 to $28,999.99 40%
$29,000.00 to $29,999.99 35%
$30,000.00 to $30,899.99 30%
$30,900.00 to $31,799.99 25%
$31,800.00 to $32,699.99 20%
$32,700.00 to $33,599.99 15%
$33,600.00 to $34,499.99 10%
$34,500.00 to $35,399.99 5%
iii. For the period commencing July 1, 2008 and expiring on June 30, 2009:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $28,000.00 50%
$28,000.01 to $28,999.99 45%
$29,000.00 to $29,999.99 40%
$30,000.00 to $30,999.99 35%
$31,000.00 to $31,899.99 30%
$31,900.00 to $32,799.99 25%
$32,800.00 to $33,699.99 20%
$33,700.00 to $34,599.99 15%
$34,600.00 to $35,499.99 10%
$35,500.00 to $36,399.99 5%
iv. For the period commencing July 1, 2009:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $29,000.00 50%
$29,000.01 to $29,999.99 45%
$30,000.00 to $30,999.99 40%
$31,000.00 to $31,999.99 35%
$32,000.00 to $32,899.99 30%
$32,900.00 to $33,799.99 25%
$33,800.00 to $34,699.99 20%
$34,700.00 to $35,599.99 15%
$35,600.00 to $36,499.99 10%
$36,500.00 to $37,399.99 5% "
Section 4 —Amendment to an Existing Section of the Code of the Town of Mamaroneck:
Section 195-6 (F) (3) of the Code of the Town of Mamaroneck hereby is repealed in its entirety and
the following substituted in its place:
"(3) Annual income limitations for county tax purposes:
i. For the period expiring June 30, 2007:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $26,000.00 50%
$26,000.01 to $26,999.99 45%
$27,000.00 to $27,999.99 40%
$28,000.00 to $28,999.99 35%
$29,000.00 to $29,899.99 30%
$29,900.00 to $30,799.99 25%
$30,800.00 to $31,699.99 20%
$31,700.00 to $32,599.99 15%
$32,600.00 to $33,499.99 10%
$33,500.00 to $34,399.99 5%
ii. For the period commencing July 1, 2007 and expiring on June 30, 2008:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $27,000.00 50%
$27,000.01 to $27,999.99 45%
$28,000.00 to $28,999.99 40%
$29,000.00 to $29,999.99 35%
$30,000.00 to $30,899.99 30%
$30,900.00 to $31,799.99 25%
$31,800.00 to $32,699.99 20%
$32,700.00 to $33,599.99 15%
$33,600.00 to $34,499.99 10%
$34,500.00 to $35,399.99 5%
in. For the period commencing July 1, 2008 and expiring on June 30, 2009:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $28,000.00 50%
$28,000.01 to $28,999.99 45%
$29,000.00 to $29,999.99 40%
$30,000.00 to $30,999.99 35%
$31,000.00 to $31,899.99 30%
$31,900.00 to $32,799.99 25%
$32,800.00 to $33,699.99 20%
$33,700.00 to $34,599.99 15%
$34,600.00 to $35,499.99 10%
$35,500.00 to $36,399.99 5%
iv. For the period commencing July 1, 2009:
Percentage of Assessed
Value Exempt From
Annual Income Taxation
$0 to $29,000.00 50%
$29,000.01 to $29,999.99 45%
$30,000.00 to $30,999.99 40%
$31,000.00 to $31,999.99 35%
$32,000.00 to $32,899.99 30%
$32,900.00 to $33,799.99 25%
$33,800.00 to $34,699.99 20%
$34,700.00 to $35,599.99 15%
$35,600.00 to $36,499.99 10%
$36,500.00 to $37,399.99 5% "
Section 5 —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 6 —Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
03-02 LL No. -2007(Amend Sr Citizen Tax Exempt)-3