914 381-7820 Assessor’s Office
THE ENHANCED STAR OR SENIOR STAR EXEMPTION (RP- 425): This exemption is available to all senior citizens whose property is the primary residence of at least one of the owners. Owners must be 65 years of age or older on or before December 31st unless property is owned by husband and wife, or siblings one of which is 65 years of age or older, whose combined federal adjusted gross income, minus taxable IRA distributions, does not exceed $73,000. If you are a senior citizen who is already enrolled in the Senior Citizen Exemption Program, you are automatically enrolled. Proof of residency must be submitted with your application along with proof of age and income. The deadline for filing is June 1st and annual renewal is required.
STAR INCOME VERICATION PROGRAM (RP-425-IVP): If you file a New York State Tax Return you may choose to participate in this program that will eliminate the need for you to file a STAR renewal each year. The New York State Department of Taxation and Finance will automatically verify your income for eligibility each year. For further details regarding this option please contact the assessor’s office.
THE BASIC STAR EXEMPTION (RP-425): This exemption is available to all owner-occupied primary residential property regardless of age or income. Proof of residency is required and a copy of such proof (drivers license, telephone or utility bill) must be submitted with your application. No annual renewal is required. The deadline for filing is June 1st.
DISABILITY EXEMPTION (459-C): Under this exemption qualifying persons must have documented evidence of their disability and must meet income limitations. The property must also be the owners primary residence. As proof of disability the owner must supply one of the following:
· An award letter from Social Security Administration certifying the applicant’s eligibility to receive either Social Security Disability Insurance (SSDI) or Supplemental Social Security (SSI).
· A certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind.
The gross income from all sources is on a sliding scale basis, which currently ranges between $28,000 to $36,399.99. Annual renewal is required. The deadline for filing is June 1st.
ALTERNATIVE VETERAN’S EXEMPTION (RP-458-a): If you are and American veteran during a qualified period of war, you may be entitled to this exemption. For those in a combat zone, or have service connected disability, additional benefits are available. Proof of honorable discharge (form DD214) must accompany application. The deadline for filing is June 1st.
SENIOR CITIZEN EXEMPTION (467): If you are a senior citizen 65 years of age or older by December 31st and your income is less than $36,399.99, you may be eligible for this exemption on a sliding scale basis, which currently ranges between $28,000 to $36,399.99 If the owners are husband and wife, only one must be at least 65 years of age. Proof of age and income must accompany all applications. Annual renewal is required and the deadline for filing is June 1st.
FILING REQUIREMENTS FOR COMPLAINTS ON REAL PROPERTY ASSESSMENTS (RP-524):
Who may complain? Any person aggrieved by an assessment (e.g., an owner, purchaser or tenant who is required to pay the real estate taxes pursuant to a lease or written agreement) may file a complaint. You may complete the complaint form yourself or your representative or attorney may complete it for you.
What assessment may be reviewed? The only assessment that may be reviewed is the assessment on the current tentative assessment roll completed by the local assessor. As a general rule, a separate complaint should be filed for each separately assessed parcel.
Where must the complaint be filed? The complaint must be filed in the city, town or village in which the property is located. For real property located within the Town of Mamaroneck, complaints may be filed in person with the Assessor or the Board of Assessment Review (BAR). You may also mail your complaint for review. The postmarked must be no later than the date the Board meets to hear complaints. The Town of Mamaroneck requires an original and three copies of all complaints.
When must the complaint be filed? You may file the complaint with the Assessor on or before the first day the Board of Assessment Review meets to hear complaints or with the Board on such day. Failure to file your complaint in a timely manner precludes your right to administrative and judicial review. Grievance Day for all towns in Westchester County is the third Tuesday in June.
Some Important Dates To Remember:
June 1 – Taxable Status Date: Tentative assessment roll filed. The deadline for submitting all application for partial exemptions. All notices of change in assessed value are mailed to property owners.
Third Tuesday In June: Grievance Day and deadline for filing complaints against tentative assessment roll for review by the Board of Assessment Review (BAR). For additional information please contact the Assessor’s Office.
September 15: Final Assessment Roll filed.
September 15 to October 15: The 30 day period in which to appeal the decisions from the BAR.
LINKS: Office of Real Property Services
For information on the Star Program
The Taxpayer’s Bill of Rights
All forms and publications
http://www.orps.state.ny.us
Dated: February 6, 2004
March 1, 2005
March 3, 2006
July 24, 2008
