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Town of Mamaroneck, NY
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Part II General Legislation
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Chapter 195 Taxation
Chapter 195
Taxation
[HISTORY: Adopted by the Town Board of the Town of Mamaroneck as indicated in article histories. Amendments noted where applicable.]
Article I
Business Investment Exemption
§ 195-1
Purpose.
§ 195-2
Title.
§ 195-3
Definitions.
§ 195-4
Business investment exemption reduced.
Article II
Senior Citizens Tax Exemption
gavel
§ 195-5
Purpose.
§ 195-6
Exemption granted; conditions.
Article III
Exemption for Improvements to Aid Handicapped
§ 195-7
Purpose.
§ 195-8
Applicability; criteria for qualifying improvements.
§ 195-9
Criteria for qualifying disabilities.
§ 195-10
Application.
§ 195-11
Approval.
§ 195-12
Termination.
Article IV
Abatement for Rent-Controlled Properties Occupied by Senior Citizens
§ 195-13
Adoption of statutory provisions.
§ 195-14
Provision of abatement.
Article V
Delinquent Taxes
§ 195-15
Purpose.
§ 195-16
Definitions.
§ 195-17
Authorization to enter into installment agreements.
§ 195-18
Terms and conditions.
§ 195-19
Eligibility.
§ 195-20
Timing of entering into agreement.
§ 195-21
Amount due; payment of installments.
§ 195-22
Interest and penalties.
§ 195-23
Default.
§ 195-24
Notification of potential eligible owners.
§ 195-25
Effect of agreement on tax lien.
Article VI
Alternative Veterans Exemption
§ 195-26
Repealer.
§ 195-27
Purpose.
§ 195-28
Amount of exemptions.
Article VII
Cold War Veterans Exemption
§ 195-29
Purpose.
§ 195-30
Definitions.
§ 195-31
Application for exemption.
§ 195-32
Amount of exemption; limitations.
§ 195-33
Duration of exemption.
Article VIII
Persons With Disabilities and Limited Incomes Tax Exemption
§ 195-34
Purpose.
§ 195-35
Definitions.
§ 195-36
Exemption granted.
§ 195-37
Limitations on exemption.
§ 195-38
Cooperative corporations.
§ 195-39
Application procedure.
Article IX
Taxable Status and Valuation Dates
§ 195-40
Legislative findings and intent.
§ 195-41
Taxable status date.
§ 195-42
Valuation date.
Article X
Adjustment of Veterans Real Property Tax Law § 458 Exemption
§ 195-43
Purpose.
§ 195-44
Adjustment of the Section 458 exemption.
Article XI
Taxation of Converted Condominiums
§ 195-45
Purpose.
§ 195-46
Definition.
§ 195-47
Assessment of converted condominium units.
Article XII
Partial Exemption for Volunteer Firefighters and Volunteer Ambulance Workers
§ 195-48
Purpose.
§ 195-49
Definitions.
§ 195-50
Basic exemption granted; conditions.
§ 195-51
Enhanced exemption granted; conditions.
§ 195-52
(Reserved)
§ 195-53
(Reserved)
§ 195-54
Annual certification.