[Adopted 3-7-2012 by L.L. No. 3-2012]
[Amended 3-21-2012 by L.L. No. 4-2012]
A.
Under § 283.141(1) of the Laws of Westchester County, the
taxable status date for towns in Westchester County is June 1 of each
year. By Local Law No. 3 of 2008, the County of Westchester amended
§ 283.141 to allow a Town to elect May 1 of each year to
be its taxable status date.
B.
The Town Board finds it is in the public interest to use May 1 of
each year as the Town's taxable status date because it will alleviate
the timing difficulties with respect to accepting and processing exemption
applications, finalizing other work relating to valuation and meeting
the annual deadline for publishing the tentative assessment roll.
It also will make it possible for a Village within the Town, if it
so chooses, to cease being an assessing unit by following the procedure
set forth in Real Property Tax Law § 1402.
C.
Under § 238.141(3) of the laws of Westchester County, a
Town may elect to use the valuation date used by the New York State
Office of Real Property Tax Services, currently July 1 of the immediately
preceding year, to value the real property within the Town of Mamaroneck.
The Town Board finds it is in the public interest to have the Town's
date for valuation coincide with the date used by the New York State
Office of Real Property Tax Services for that purpose.
The taxable status date in the Town of Mamaroneck shall be May
1 of each year.
[Added 3-21-2012 by L.L. No. 4-2012]
In each year, the valuation date in the Town of Mamaroneck shall
be the first day of July of the immediately preceding year. If the
day used as the valuation date by the New York State Office of Real
Property Tax Services becomes a day other than the first day of July
of the immediately preceding year, the valuation date in the Town
of Mamaroneck shall change automatically to be the same day as the
day used by the New York State Office of Real Property Tax Services
for that purpose.
