[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.
