Town of Mamaroneck, NY
Westchester County
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Table of Contents
Table of Contents
[Adopted 8-3-1977; amended in its entirety 10-5-1983 (Ch. 74, Art. II, of the 1975 Code)]
Pursuant to the provisions of § 467 of the Real Property Tax Law, as amended up to and including Chapter 991 of the Laws of 1983, the purpose of this article is to grant a partial exemption from taxation to the extent specified hereinafter, as to real property which is owned by certain persons with limited income who are 65 years of age or over, meeting the requirements set forth in such section, as amended.
[Amended 3-3-1993 by L.L. No. 3-1993; 12-15-1993 by L.L. No. 12-1993; 12-6-1995 by L.L. No. 13-1995; 4-16-1997 by L.L. No. 3-1997; 5-7-1997 by L.L. No. 4-1997]
Real property owned by persons 65 years of age or over shall be exempt from Town taxes, except district taxes, to the extent of 50% of the assessed valuation of such lesser per centum of accessed valuation as hereinafter specified, subject to the following conditions:
A. 
The owner or all of the owners must file an application annually in the Assessor's office of the Town in which the real property is located. Applications must be filed in the Assessor's office on or before the taxable status date of the Town assessment roll, which is May 1 of each calendar year.
[Amended 11-19-2012 by L.L. No. 7-2012]
B. 
In order to be eligible to apply for a partial exemption in the amount of 50% of the assessed valuation, the income of the owner or the combined income of the owners must not exceed $26,000 from all sources as set forth in such § 467, as amended, for the 12 consecutive months prior to the date that the application is filed. Where title is vested in either the husband or the wife, the combined income may not exceed such sum. Any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.
[Amended 5-2-2001 by L.L. No. 3-2001; 2-26-2003 by L.L. No. 4-2003; 5-18-2004 by L.L. No. 9-2004; 3-21-2007 by L.L. No. 3-2007]
C. 
The owner or all the owners of real property located in the Town who are 65 years of age or older and whose income or combined income from all sources for said twelve-month period exceeded the maximum amount set forth in Subsection B of this section by less than $8,400 shall be eligible to apply for a partial exemption as set forth in the following table:
[Amended 5-2-2001 by L.L. No. 3-2001; 2-26-2003 by L.L. No. 4-2003; 5-18-2004 by L.L. No. 9-2004; 3-21-2007 by L.L. No. 3-2007]
(1) 
For the period expiring June 30, 2007:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $26,000.00
50%
$26,000.01 to $26,999.99
45%
$27,000.00 to $27,999.99
40%
$28,000.00 to $28,999.99
35%
$29,000.00 to $29,899.99
30%
$29,900.00 to $30,799.99
25%
$30,800.00 to $31,699.99
20%
$31,700.00 to $32,599.99
15%
$32,600.00 to $33,499.99
10%
$33,500.00 to $34,399.99
5%
(2) 
For the period commencing July 1, 2007, and expiring on June 30, 2008:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $27,000.00
50%
$27,000.01 to $27,999.99
45%
$28,000.00 to $28,999.99
40%
$29,000.00 to $29,999.99
35%
$30,000.00 to $30,899.99
30%
$30,900.00 to $31,799.99
25%
$31,800.00 to $32,699.99
20%
$32,700.00 to $33,599.99
15%
$33,600.00 to $34,499.99
10%
$34,500.00 to $35,399.99
5%
(3) 
For the period commencing July 1, 2008, and expiring on June 30, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $28,000.00
50%
$28,000.01 to $28,999.99
45%
$29,000.00 to $29,999.99
40%
$30,000.00 to $30,999.99
35%
$31,000.00 to $31,899.99
30%
$31,900.00 to $32,799.99
25%
$32,800.00 to $33,699.99
20%
$33,700.00 to $34,599.99
15%
$34,600.00 to $35,499.99
10%
$35,500.00 to $36,399.99
5%
(4) 
For the period commencing July 1, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $29,000.00
50%
$29,000.01 to $29,999.99
45%
$30,000.00 to $30,999.99
40%
$31,000.00 to $31,999.99
35%
$32,000.00 to $32,899.99
30%
$32,900.00 to $33,799.99
25%
$33,800.00 to $34,699.99
20%
$34,700.00 to $35,599.99
15%
$35,600.00 to $36,499.99
10%
$36,500.00 to $37,399.99
5%
D. 
The real property tax exemption provided herein on real property owned by husband and wife, one of whom is 65 years of age or older, 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.
E. 
Title to the property must be vested in the owner or, if more than one, in all the owners for at least 24 consecutive months prior to the date that the application is filed.
F. 
Persons reaching 65 years of age on or before December 31 are eligible to apply for county tax purposes for the assessment roll applicable to that year.
[Added 2-10-1999 by L.L. No. 2-1999; amended 9-8-1999 by L.L. No. 6-1999]
(1) 
Tenant-stockholders of cooperative apartment corporations are eligible to apply for county tax purposes.
(2) 
Veterans disability compensation shall not be included for purposes of income eligibility calculation.
(3) 
Annual income limitations for county tax purposes:
[Amended 5-2-2001 by L.L. No. 3-2001; 2-26-2003 by L.L. No. 4-2003; 5-18-2004 by L.L. No. 9-2004; 3-21-2007 by L.L. No. 3-2007]
(a) 
For the period expiring June 30, 2007:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $26,000.00
50%
$26,000.01 to $26,999.99
45%
$27,000.00 to $27,999.99
40%
$28,000.00 to $28,999.99
35%
$29,000.00 to $29,899.99
30%
$29,900.00 to $30,799.99
25%
$30,800.00 to $31,699.99
20%
$31,700.00 to $32,599.99
15%
$32,600.00 to $33,499.99
10%
$33,500.00 to $34,399.99
5%
(b) 
For the period commencing July 1, 2007, and expiring on June 30, 2008:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $27,000.00
50%
$27,000.01 to $27,999.99
45%
$28,000.00 to $28,999.99
40%
$29,000.00 to $29,999.99
35%
$30,000.00 to $30,899.99
30%
$30,900.00 to $31,799.99
25%
$31,800.00 to $32,699.99
20%
$32,700.00 to $33,599.99
15%
$33,600.00 to $34,499.99
10%
$34,500.00 to $35,399.99
5%
(c) 
For the period commencing July 1, 2008, and expiring on June 30, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $28,000.00
50%
$28,000.01 to $28,999.99
45%
$29,000.00 to $29,999.99
40%
$30,000.00 to $30,999.99
35%
$31,000.00 to $31,899.99
30%
$31,900.00 to $32,799.99
25%
$32,800.00 to $33,699.99
20%
$33,700.00 to $34,599.99
15%
$34,600.00 to $35,499.99
10%
$35,500.00 to $36,399.99
5%
(d) 
For the period commencing July 1, 2009:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$0 to $29,000.00
50%
$29,000.01 to $29,999.99
45%
$30,000.00 to $30,999.99
40%
$31,000.00 to $31,999.99
35%
$32,000.00 to $32,899.99
30%
$32,900.00 to $33,799.99
25%
$33,800.00 to $34,699.99
20%
$34,700.00 to $35,599.99
15%
$35,600.00 to $36,499.99
10%
$36,500.00 to $37,399.99
5%