HomeMy WebLinkAbout2006_1_4_Local_Law_No_1 Local Law No. 1 - 2006
This local law shall be known as the "The 2006 Amendment to the Alternative Veterans
Exemption in the Town of Mamaroneck" Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck as follows:
Section 1 —Purpose.
Chapter 256 of the Laws of 2005 enacted by the State of New York authorizes
counties, cities, towns and villages to adopt local laws that reduce or increase the amount
of the assessed value of"qualifying residential real property" (defined in section 458-a 1.
(d) of the NY Real Property Tax Law) that will be exempt from taxation pursuant to
section 458-a of the NY Real Property Tax Law. By its Local Law No. 15 of 2005, the
County of Westchester has increased such exemptions to the maximum amounts that a
"high-appreciation municipality" (defined in section 458-a 2. (d) (ii) of the NY Real
Property Tax Law) can increase such exemptions. The purpose of this local law is to do
likewise for taxes levied by the Town of Mamaroneck.
Section 2 - Amendment to an Existing Section of the Code of the Town of Mamaroneck
Section 195-27 of the Code of the Town of Mamaroneck hereby is amended by
deleting it in its entirety and substituting the following in its place:
"§ 195-27. Purpose.
The Town Board hereby exercises the power given to it by section 458-a 2. (d) (ii)
of the NY Real Property Tax Law to set the maximum amounts of the assessed value of
"qualifying residential real property" as defined in section 458-a L (d) of the NY Real
Property Tax Law that will be exempt from taxation pursuant to section 458-a of the NY
Real Property Tax Law. In section 195-28, NY Real Property Tax Law is abbreviated to
read "RPTL"."
Section 3 - Amendment to an Existing Section of the Code of the Town of Mamaroneck
Section 195-28 of the Code of the Town of Mamaroneck hereby is amended by
deleting it in its entirety and substituting the following in its place:
"§ 195-28. Amount of the exemptions.
(a) Qualifying residential real property shall be exempt from taxation to the extent
of fifteen percent of the assessed value of such property;provided, however, that such
exemption shall not exceed fifty-four thousand dollars or the product of fifty-four
thousand dollars multiplied by the latest state equalization rate for the Town, whichever
is less.
(b) In addition to the exemption provided by paragraph (a) of this subdivision,
where the veteran served in a combat theatre or combat zone of operations, as
documented by the award of a United States campaign ribbon or service medal, or the
armed forces expeditionary medal, navy expeditionary medal, marine corps expeditionary
medal, or global war on terrorism expeditionary medal, qualifying residential real
property also shall be exempt from taxation to the extent of ten percent of the assessed
value of such property;provided, however, that such exemption shall not exceed thirty-
six thousand dollars or the product of sixty-six thousand dollars multiplied by the latest
state equalization rate for the Town, whichever is less.
(c) In addition to the exemptions provided by paragraphs (a) and (b) of this
subdivision, where the veteran received a compensation rating from the United States
veteran's administration or from the United States department of defense because of a
service connected disability, qualifying 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 of the veteran's disability rating;provided, however, that such exemption
shall not exceed one hundred eighty thousand dollars or the product of one hundred
eighty thousand dollars multiplied by the latest state equalization rate for the Town,
whichever is less. For purposes of this paragraph, where a person who served in the
active military, naval or air service during a period of war died in service of a service
connected disability, such person shall be deemed to have been assigned a compensation
rating of one hundred percent.
(d) For the purpose of this article, a Gold Star Parent as defined in section RPTL
§ 458 7. (a) is included within the definition of"qualified owner" contained in section
RPTL § 458-a 1. (c) and real property owned by a Gold Star Parent is included within the
definition of "qualifying residential real property" contained in section RPTL §458-a 1.
(d),provided that such property is the primary residence of the Gold Star Parent."
Section 4 —Severability
Should any court of competent jurisdiction declare any provision of this Local
Law invalid or unconstitutional, 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 on the date that it is filed in the office of
the Secretary of State.
2006 LL No. (Alt Vets Tax Exempt)appvd 01-04-06