HomeMy WebLinkAbout2004_5_18_Local_Law_No_9 Local Law No. 9-2004
This local law shall be known as "The 2004 Amendment to the Senior Citizens 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 195-6 (B), Section 195-6 (C) and Section 195-6
(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. 16 of
2003 of the County of Westchester.
Section 2 - Amendments:
1. Section 195-6 (B) of the Code of the Town of Mamaroneck hereby is amended by substituting
$24,000 for $21,500 therein.
2. Section 195-6 (C) of the Code of the Town of Mamaroneck hereby is repealed in its entirety and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 to apply for a partial exemption as set forth in the following table:
Annual Income Percentage of Assessed
Valuation Exempt
From Taxation
$0 to $24,000.00 50%
$24,000.01 to $24,999.99 45%
$25,000.00 to $25,999.99 40%
$26,000.00 to $26,999.99 35%
$27,000.00 to $27,899.99 30%
$27,900.00 to $28,799.99 25%
$28,800.00 to $29,699.99 20%
$29,700.00 to $30,599.99 15%
$30,600.00 to $31,499.99 10%
$31,500.00 to $32,399.99 5%
$32,400.00 and above 0%
3. Section 195-6 (F) (3) of the Code of the Town of Mamaroneck hereby is repealed in its entirety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:
D. Annual income limitations for county tax purposes:
Annual Income Percentage of Assessed Valuation
Exempt From Taxation
$0 to $24,000.00 50%
$24,000.01 to $24,999.99 45%
$25,000.00 to $25,999.99 40%
$26,000.00 to $26,999.99 35%
$27,000.00 to $27,899.99 30%
$27,900.00 to $28,799.99 25%
$28,800.00 to $29,699.99 20%
$29,700.00 to $30,599.99 15%
$30,600.00 to $31,499.99 10%
$31,500.00 to $32,399.99 5%
$32,400.00 and above 0%
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
provision.
Section 4 - Effective Date:
This Local Law shall become effective immediately upon its filing in the office of the secretary of
state of the State of New York.