[Adopted 10-24-1983 as L.L. No. 10-1983, effective 10-31-1983]
[Amended 3-23-1987 by L.L. No. 5-1987, effective 4-2-1987]
Pursuant to the provisions of § 467 of the Real Property Tax Law, real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation by the Village of Mamaroneck for real property taxes as hereinafter provided. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
[Amended 10-27-1986 by L.L. No. 14-1986, effective 11-3-1986; 2-13-1990 by L.L. No. 4-1990, effective 2-20-1990; 10-22-1990 by L.L. No. 9-1990, effective 10-29-1990; 1-9-1995 by L.L. No. 1-1995, effective 1-19-1995; 5-29-1996 by L.L. No. 5-1996, effective 6-6-1996; 7-14-1997 by L.L. No. 8-1997, effective 7-21-1997]
For assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 1997, the exemption shall be as follows:
Maximum Income Exemption Eligibility
Percentage Assessed Valuation Exempt From Taxation
From $0 to $18,500
50%
From $18,501 to $19,500
45%
From $19,501 to $20,500
40%
From $20,501 to $21,500
35%
From $21,501 to $22,400
30%
From $22,401 to $23,300
25%
From $23,301 to $24,200
20%
From $24,201 to $25,100
15%
From $25,101 to $26,000
10%
From $26,001 to $26,900
5%
No exemptions shall be granted hereunder:
A. 
If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of the maximum income exemption eligibility level for the granting of partial exemption from real property taxation as provided herein. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year: where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings and net income from self-employment, but shall not include a return of capital, gifts or inheritances. In computing net rental income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.
B. 
Unless the title of the property shall have been vested in the owner or one of the owners of the property for at least 24 consecutive months prior to the date of making application for exemption; provided, however, that, in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death and then becomes vested solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor, and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months; provided, further, that, in the event of a transfer by either a husband or wife to the other spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months; and provided, further, that, where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption, and such periods of ownership shall be deemed to be consecutive for purposes of this section. Where a residence is sold and replaced with another within one year and is in the same assessing unit or municipality, the period of ownership of the former property shall be combined with the period of ownership of the replacement residence and deemed consecutive for exemption from taxation by each such assessing unit or municipality; provided, however, that the replacement property is in the same assessing unit.
C. 
Unless the property is used exclusively for residential purposes.
D. 
Unless the real property is the legal residence of and is occupied, in whole or in part, by the owner or by all of the owners of the property.
The real property tax exemption provided for herein on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
Application for such exemption must be made by the owner or all of the owners of the property on forms prescribed by the State Board, to be furnished by the Assessor of the Village of Mamaroneck, and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before the village's taxable status date.
A. 
The Village of Mamaroneck shall notify or cause to be notified each person owning residential real property in the Village of Mamaroneck of the provisions hereof. Such notice may be met by a notice or legend sent on or with each tax bill to such persons, reading substantially as follows: "SENIOR CITIZENS: If your annual income is less than $15,025, you may eligible for a senior citizen tax exemption. Senior citizens have until January 1 of each year to apply for such exemption. For information, please call or write the Assessor's office, Village of Mamaroneck, 169 Mount Pleasant Avenue, Mamaroneck, New York 10543. (914) 381-5500."
[Amended 10-27-1986 by L.L. No. 14-1986, effective 11-3-1986]
B. 
At least 60 days prior to the appropriate taxable status date, the Village Assessor shall mail to each person who was granted a senior citizen exemption on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The Assessor shall, within three days of the completion and filing of the tentative assessment roll, notify, by mail, any applicant who has included within his application at least one self-addressed, prepaid envelope, of the approval or denial of the application; provided, however, that the Village Assessor shall, upon the receipt and filing of the application, send, by mail, notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, such notice shall be on a form prescribed by the State Board and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law.
C. 
Failure to notify or cause to be notified any person who is, in fact, eligible to receive the exemption or the failure to mail any such application form or notices or the failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
A. 
Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.
B. 
Notwithstanding any inconsistent provisions hereof, the collection of any amount of tax erroneously exempted due to an incorrect statement in an application for exemption shall be enforceable in the same manner provided for the collection of delinquent taxes pursuant to the provisions of Article 10 of the Real Property Tax Law.
C. 
Any fine levied pursuant to Subsection A of this section shall be paid to the Village of Mamaroneck.