Town of Mamaroneck, NY
Westchester County
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Table of Contents
Table of Contents
[Adopted 5-7-2008 by L.L. No. 2-2008[1]; amended in its entirety 3-22-2018 by L.L. No. 3-2018]
[1]
Editor's Note: This local law also provided for the redesignation of former Art. VII, Persons With Disabilities and Limited Incomes Tax Exemption, to Art. VIII.
The purpose of this article is to create a partial exemption from real estate taxes levied by the Town of Mamaroneck on property owned by a person who served on active duty in the United States Armed Forces during the time period from September 2, 1945, to December 26, 1991, was discharged or released therefrom under honorable discharge conditions and satisfies any other requirements set forth in § 458-b of the New York Real Property Tax Law. This article makes the Code of the Town of Mamaroneck consistent with Sec. 473.331 of the Laws of Westchester County.
As used in this article:
ACTIVE DUTY
Full-time duty in the armed forces, other than active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force and Coast Guard.
COLD WAR VETERAN
A person who served on active duty in the armed forces during the time period from September 2, 1945, to December 26, 1991, was discharged or released therefrom under honorable conditions and satisfies any other requirements set forth in § 458-b1(a) of the New York Real Property Tax Law.
LATEST CLASS RATIO
The latest final class ratio established by the New York State Board of Real Property Tax Services pursuant to Title One of Article 12 of the New York Real Property Tax Law for use in a special assessing unit as defined in § 1801 of the New York Real Property Tax Law.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the New York State Board of Real Property Tax Services for the Town of Mamaroneck pursuant to Article 12 of the New York Real Property Tax Law.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran or the surviving spouse of a deceased Cold War veteran who remains unmarried. Where property is owned by more than one qualified owner, the exemption to which each is entitled may be combined. Where a Cold War veteran is also the surviving spouse of a Cold War veteran and has not remarried, such person may also receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner which is used exclusively for residential purposes; provided, however, that if any portion of such property is not used exclusively for residential purposes, but is used for other purposes, such portion shall be subject to taxation, and only the portion used exclusively for residential purposes shall qualify for the exemption provided by this article. Such property must be the primary residence of the qualified owner unless the qualified owner is absent from the property due to medical reasons or institutionalization subject to such time limitations, if any, as are set forth in § 458-b1(f) of the New York Real Property Tax Law.
SERVICE CONNECTED
Disability incurred or aggravated in the line of active duty, or death resulting from a disability incurred or aggravated in the line of active duty.
An application for the exemption authorized by this article shall be made by the qualified owner, or all of the qualified owners, of qualified residential real property on a form prescribed by the New York State Board of Real Property Tax Services. The qualified owner or owners shall file the completed form in the Assessor's office. The Assessor shall determine the applicant's eligibility for the exemption authorized by this article as of the first taxable status date following the submission of a complete application therefor. The applicant shall be required to refile at such times and under such circumstances as may be set forth in § 458-b(4) of the New York Real Property Tax Law. Any person convicted of willfully making any false statement in the application for such exemption shall be subject to the penalties prescribed in the New York Penal Law.
A. 
Qualified residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed $54,000 or the product of $54,000 multiplied by the latest state equalization rate, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
B. 
In addition to the exemption provided by this article, where the Cold War veteran received a compensation rating from the United States Department of Veterans Affairs or from the United States Department of Defense because of a service-connected disability, qualified residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the Cold War veteran disability rating; provided however, that such exemption shall not exceed $180,000 or the product of $180,000 multiplied by the latest state equalization rate, or, in the case of a special assessing unit, the latest class ratio, whichever is less.
C. 
If a Cold War veteran receives an alternative veterans' exemption under Article VI of this chapter, the Cold War veteran shall not be eligible to receive an exemption under this article.
The exemption provided by this article shall be granted for as long as a qualified owner owns a qualified residential real property. Exemptions provided by this article in existence prior to January 1, 2018, shall not expire on their 10th anniversary but shall continue for as long as the qualified owner owns a qualified residential real property, without the qualified owner having to file another application.