HomeMy WebLinkAbout2003_2_26_Local_Law_No_4 LEGAL NOTICE OF ADOPTION
The following Local Law was adopted by the Town Board of the Town of Mamaroneck
at their meeting of February 26, 2003.
LOCAL LAW NO. 4 -2003
This local law shall be known as "The 2003 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. 19 of 2002 of the County of Westchester.
Section 2 -Amendments:
1. Section 195-6 (B) of the Code of the Town of Mamaroneck hereby is repealed in its
entirety and the following is substituted in its place:
B. In order to be eligible to apply for a partial exemption in the amount of 50% of the
assessed valuation, the income of the owner or the combined income of the owners
must not exceed $21,500 from all sources as set forth in such Section 467, as
amended, for the 12 consecutive months prior to the date that the application is filed.
Where title is vested in either the husband or the wife, the combined income may not
exceed such sum. Any such income shall be offset by all medical and prescription drug
expenses actually paid which were not reimbursed or paid for by insurance.
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 Section 195-6 (C) of the Code of the Town of Mamaroneck hereby is repealed in its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 $21,500.00 50%
$21,500.01 to $22,499.99 45%
$22,500.00 to $23,499.99 40%
$23,500.00 to $24,499.99 35%
$24,500.00 to $25,399.99 30%
$25,400.00 to $26,299.99 25%
$26,300.00 to $27,199.99 20%
$27,200.00 to $28,099.99 15%
$28,100.00 to $28,999.99 10%
$29,000.00 to $29,899.99 5%
$29,900.00 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 $21,500.00 50%
$21,500.01 to $22,499.99 45%
$22,500.00 to $23,499.99 40%
$23,500.00 to $24,499.99 35%
$24,500.00 to $25,399.99 30%
$25,400.00 to $26,299.99 25%
$26,300.00 to $27,199.99 20%
$27,200.00 to $28,099.99 15%
$28,100.00 to $28,999.99 10%
$29,000.00 to $29,899.99 5%
$29,900.00 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.