HomeMy WebLinkAbout2007_3_21_Local_Law_No_4 Local Law No. 4 - 2007
This local law shall be known as "The 2007 Amendment to the Persons with Disabilities and
Limited Incomes Tax Exemption" Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck as follows:
Section 1 - Purpose:
The purpose of this local law is to amend Section 195-31 of the Code of the Town of
Mamaroneck to conform that section of the Code, as it relates to real property tax exemptions for
persons with disabilities and limited incomes to the recent amendments to Section 472.11 of the
Laws of Westchester County made by Westchester County's Local Law No. 14 of 2006.
Section 2—Amendment of an Existing Section of the Code of the Town of Mamaroneck:
Section 195-31 of the Code of the Town of Mamaroneck hereby is repealed in its entirety and the
following substituted in its place:
Except as provided in § 195-31 of this article, where the owner of real property is a
person with a disability, or are one or more persons, both of whom have disabilities, or is a
husband, wife, or both, and one of them is a person with a disability, or are siblings, at
least one of whom has a disability and the income of the person with the disability is
limited by reason of such disability, that real property shall be exempt from taxation by the
Town of Mamaroneck to the extent set forth in the following table, provided an
application for such exemption is made in accordance with the provisions of this article:
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 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.
03-02 LL No. -2007(Amend Persons with Disabilities Limited Incomes Tax Exempt)-3