[1]
Editor's Note: This local law also provided
for the redesignation of former Art. VII, Persons With Disabilities
and Limited Incomes Tax Exemption, to Art. VIII.
The purpose of this article is to create a partial exemption
from real estate taxes levied by the Town of Mamaroneck on property
owned by a person who served on active duty in the United States Armed
Forces during the time period from September 2, 1945, to December
26, 1991, was discharged or released therefrom under honorable discharge
conditions and satisfies any other requirements set forth in § 458-b
of the New York Real Property Tax Law. This article makes the Code
of the Town of Mamaroneck consistent with Sec. 473.331 of the Laws
of Westchester County.
As used in this article:
Full-time duty in the armed forces, other than active duty
for training.
The United States Army, Navy, Marine Corps, Air Force and
Coast Guard.
A person who served on active duty in the armed forces during
the time period from September 2, 1945, to December 26, 1991, was
discharged or released therefrom under honorable conditions and satisfies
any other requirements set forth in § 458-b1(a) of the New
York Real Property Tax Law.
The latest final class ratio established by the New York
State Board of Real Property Tax Services pursuant to Title One of
Article 12 of the New York Real Property Tax Law for use in a special
assessing unit as defined in § 1801 of the New York Real
Property Tax Law.
The latest final equalization rate established by the New
York State Board of Real Property Tax Services for the Town of Mamaroneck
pursuant to Article 12 of the New York Real Property Tax Law.
A Cold War veteran, the spouse of a Cold War veteran or the
surviving spouse of a deceased Cold War veteran who remains unmarried.
Where property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a Cold War veteran
is also the surviving spouse of a Cold War veteran and has not remarried,
such person may also receive any exemption to which the deceased spouse
was entitled.
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that if any portion of
such property is not used exclusively for residential purposes, but
is used for other purposes, such portion shall be subject to taxation,
and only the portion used exclusively for residential purposes shall
qualify for the exemption provided by this article. Such property
must be the primary residence of the qualified owner unless the qualified
owner is absent from the property due to medical reasons or institutionalization
subject to such time limitations, if any, as are set forth in § 458-b1(f)
of the New York Real Property Tax Law.
Disability incurred or aggravated in the line of active duty,
or death resulting from a disability incurred or aggravated in the
line of active duty.
An application for the exemption authorized by this article
shall be made by the qualified owner, or all of the qualified owners,
of qualified residential real property on a form prescribed by the
New York State Board of Real Property Tax Services. The qualified
owner or owners shall file the completed form in the Assessor's office.
The Assessor shall determine the applicant's eligibility for the exemption
authorized by this article as of the first taxable status date following
the submission of a complete application therefor. The applicant shall
be required to refile at such times and under such circumstances as
may be set forth in § 458-b(4) of the New York Real Property
Tax Law. Any person convicted of willfully making any false statement
in the application for such exemption shall be subject to the penalties
prescribed in the New York Penal Law.
A.
Qualified residential real property shall be exempt from taxation
to the extent of 15% of the assessed value of such property; provided,
however, that such exemption shall not exceed $75,000 or the product
of $ 75,000 multiplied by the latest state equalization rate for the
Town.
[Amended 1-19-2022 by L.L. No. 1-2022]
B.
In addition to the exemption provided by this article, where the
Cold War veteran received a compensation rating from the United States
Department of Veterans Affairs or from the United States Department
of Defense because of a service-connected disability, qualified residential
real property shall be exempt from taxation to the extent of the product
of the assessed value of such property multiplied by 50% of the Cold
War veteran disability rating; provided however, that such exemption
shall not exceed $250,000 or the product of $250,000 multiplied by
the latest state equalization rate for the Town, whichever is less.
[Amended 1-19-2022 by L.L. No. 1-2022]
The exemption provided by this article shall be granted for
as long as a qualified owner owns a qualified residential real property.
Exemptions provided by this article in existence prior to January
1, 2018, shall not expire on their 10th anniversary but shall continue
for as long as the qualified owner owns a qualified residential real
property, without the qualified owner having to file another application.
