HomeMy Public PortalAbout1985_05_22_O007The Town of Leesburg in Virginia
ORDINANCE NO.
AN ORDINANCE:
PRESENTED
85-0-7 ADOPTED
AMENDING SECTION 17-1.1 OF THE TOWN CODE
May 221, 1985
May 221, 1985
ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. Section 17-1.1 of the Town Code is amended to read as follows:
Sec. 17-1.1. ~ax-Re~e~-for-the-e~derl7? Tax Relief for the elderly
and totally and permanently disabled.
(a) Definitions
As used herein:
(1)
"Total gross combined income" means gross income from all
sources of the owners of the dwelling residing therein and
of any relatives of the owner who reside in the dwelling,
provided that the first $4,000 of income of each relative,
other than the spouse of the owner or owners, who is living
in the dwelling shall not be included in such total.
(2)
"Net combined financial worth" means all assets less liabilities
of the owners of the dwelling and of the spouse of any owner who
resides therein, including equitable interests, excluding the
value of the dwelling and the land in an amount not to exceed
one acre upon which it is situated.
(3)
"Affidavit" means the real estate tax exemption or deferral
affidavit.
(4)
(5)
(6)
"Town" means Town of Leesburg, Virginia.
"Town Council" means the Town Council of the Town of Leesburg.
"Director of Finance" means the Director of Finance of the town
(7)
or any of his duly authorized agents.
"Deferral" means deferral from the town real estate tax according
(8)
to the provisions of this chapter.
"Dwelling" means the full-time owned residence of the person or
persons claiming exemption or deferral; and the land on which
it is situated, not to exceed one acre.
<9)
(10)
"Exemption" means exemption from the town real estate tax according
to the provisions of this chapter.
"Head of Household" means the primary earner of income, between the
husband and wife, who either iointly or solely owns the dwelling
and qualifying land on which tax relief is sought.
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AMENDING SECTION 17-1.1 OF THE TOWN CODE
(11)
(12)
"Person" means a natural person.
"Permanently and totally disabled" means a person who has been
certified by the Social Security Administration, the Veterans
Administration, or the Railroad Retirement Board, or if such
person is not eligible for certification by any of these agencies,
a sworn affidavit by two medical doctors licensed to practice
medicine in the Commonwealth, one of whom practices medicine in
Leesburg, to the effect that such person is permanently and totally
disabled. The affidavit of at least one of such doctors shall be
based upon a physical examination of such person by such doctor.
The affidavit of one of such doctors may be based upon medical in-
formation contained in the records of the Civil Service Commission
which is releVant, to the standards for determining permanent and
total disability. For purposes of this section~ the term "per-
manently and totally disabled" shall mean unable to engage in any
substantial gainful activity by reason of any medically determinable
physical or mental impairment or deformity which can be expected to
result in death or can be expected to last for the duration of such
person's life.
(13) "Property" means real property.
(14)
(b)
"Taxable year" means the calendar year, from January 1 until
December 31 for which exemption or deferral is claimed.
Any-person-no~-iess-ehan-6S-years-of-age-by-Meeember-Sis~-o{-~he
year-preeeding-~he-da~e-o~-app½ica~ien;-~ho-o~ns-or-par~iaiiy-o~n~
a-dwe½½ing-as-~he-so½e-dwei½ing-of-~he-person;-shaii-be-eligibie
~or'and-may-app½y-~or-an-exemp~ion-or-de~erra½-o~-rea½-es~a~e-~axes
om-s~eh-dwe½~img-amd-~he-½amd-~m-am-amo~me-no~-~o-exeee~-ome-aere
om-wh~eh-~e-~s-s~aee~-prov~e~-ehaev
(1)
(2)
~he-~otai-combined-income;-as-hereinabove-defined;-dnrin§-~he
immediateiy-preceding-year-canno~-exceed-$it;~:
~he-nee'combined-financiat-wor~h;-as-thereinabove-de~ined-aw-of
Beeember-Bis~-of-the-immediateiy-preceding-year-eanno~-exeeed
Sec. 17-1.2. Exemption or deferral authorized; effective date.
(a)
Real estate tax exemption or deferral is provided for qualified
property owners whO are not less than sixty-five.years of age or
who are permanently and totally disabled and who are eligibl~
according to the provisions of this Chapter. Persons qualifying
for exemption or deferral are deemed to be bearing an extraordinary
real estate tax burden in relation to their income and financial
(b)
worth.
The effective date of this chapter shall be January 1, 1985.
-3-
AMENDING SECTION 17-1. OF THE TOWN CODE
Sec. 17-1.3. Administration of exemption or deferral.
The exemption or deferral shalt be administered by the Director
of Finance according to the provisions of this chapter. The
Director is hereby authorized to make an inquiry of persons
seeking such exempt$on or deferral in conformity with the pro-
visions of this chapter, including the requiring of answers
under oath, as may be reasonably necessary to determine qualifi-
cations for exemption or deferral as specified by this chapter.
The Director may require the production of certified income tax
returns and appraisal reports to estabish income and/or financial
worth.
App~¢ants-who-sat~sfy-the-requ~rements-of-th~s-are~c~e-may-¢hoose
to-have-the-taxes-on-the-e~g{b{e-property-fu~y-exempted-~r-de-
~erred?--~f-an-app~cant-choo$es-to-defer-h~s-~r-her-taxesT-pay-
ment-~s-not-reqn~red-unt~-the-app~cant-se~s-h~s-~r-her-~n~ere~
~n-~he-properey-or-one-year-af~er-h~s-~r-her-deaeh=--~eferred
~axes-~t~-noe-accrne-pena~y-and-~n~erese~-h~wever-ae-~n~h-~me
~hese-~axes-be~ome-dne-aga~n~be~anse-of-fa~re-e~-mee~-ehe-re~n~re-
menes-.f-~he-ar~e~-se~l~ng-~f-oneZs-~n~eres~-or-,deaeh-of-ehe
app~eane~-ehe-eaxes-sha~-a¢~r~e-~neerea~-ae-½~-percen~-per-annnm=
~f-an-app½~cane-ehooses-exemp~on~-ehe-eaxes-are-fn~½y-a~aeed-and
are-noe-reeoverab~e-by-ehe-~ownv
Sec. 17-1.4. Requirements for exemption or deferral.
(a)
(b)
An exemption or deferral shall be granted subject to the following
provisions:
The title of the dwelling for which an exemption or deferral is
claimed is held, or partially held, on January 1 of the taxable
year by the person or persons claiming the exemption or deferral.
The person or persons occupying the dwelling and owning title,
or partial title, thereto is not less than sixty-five years of
age on December 31 of the year immediately preceding the taxable
year, or the person or persons occupying such dwelling are considered
to be permanently and totally disabled as defined in §17-1.1(12)
of this ordinance.
(c)
A dwelling jointly held by a husband and wife may qualify if either
spouse is over sixty-five or is permanently and totally disabled.
Such exemption or deferral program shall be sub)ect to the following
restrictions and conditions:
(1)
The gross combined income of the owner or owners during the year
immediately preceding the taxable year did not exceed eighteen
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AMENDING SECTION 17-1.1 OF THE TOWN CODE
thousand dollars ($18,000). Gross combined income includes
all income from all sources of the owner or owners and of
owners' relatives living in the dwelling for which the exemp-
tion or deferral is claimed, provided that the first four
thousand dollars ($4,000) of income of each relative, other
than the spouse, of the owner or owners, who is living in the
dwelling, shall not be included in such total.
(2)
The total combined net financial worth of the owner or owners
as of December 31 of the year immediately preceding the taxable
year did not exceed sixty-five thousand ($65,000). Total net
financial worth shall include the value of all assets, including
equitable interests, of the owner or owners and the owner's
spouse, and shall exclude the fair market value of the dwelling
and the land upon which it is situated, not exceeding one acre,
for which the exemption or deferral is claimed.
App~cat~on-for-exempt~on-or-deferrai-provided-f~r-herein-shali
be-made-not-~aeer-ehan-May-½s~-of-eaeh-year-for-wh~¢h-exemp~n
or-deferra~-~s-~ght-~o-~he-d~rec~or-~f-f~nance-~n-f~rms-~-be
prov~ded-by-h~m=--~he-app~¢at~om-mha~-be-a¢¢~mpan~ed-by-am
a{~dav~e-seeeing-~reh-ehe-names-~{-a~½-pers~ns-~¢enpy~ng-sneh
dwe½½~ng--and-seaeing-ehae-~he-~ta½-e~mbined-~ne~me-and-the-ne~
e~mbined-~nane~a~-w~r~h-d~-nee-exceed-~he-~im~ae~ns-se~-ff~rth
~n-snbsece~n-(b)-ab~ve=--The-d~rect~r-~-~nance-may-re~n~re
an-app½~¢an~-~-answer-gnese~ns-nnder-~a~h-as-~-h~s-regn~re-
menes-nnder-eh~s-are~e~e-and]~r-~-pr~dnee-~r-inspecei~n-eer~-
~ed-~edera~-~me~me-tax-retnrns-~r-the-preeed~ng-~hree-years
e~-es~ab~ish-ehe-e~ta~-e~mbined-~n¢~me-~r-ne~-e~mb~ned-~inane~a~
w~reh-am-here~nbe{~re-de~ined=
Sec. 17-1.5. Claiming an exemption or deferral.
(a)
.~nnually, and not later than May 1 of the taxable year, the
person or persons claiming either an exemption or deferral
must file a real estate tax exemption or deferral affidavit
with the Director of Finance. Those applying for an exemption
or deferral for the first time must file on or before Se~tem-
ber 1 of the tax year for which relief is sought. The pirector
shall have the discretion to permit applicants to file after
these deadlines in cases of genuine hardship.
(b)
The affidavit shall set forth in a manner prescribed by the
Director the names of the related persons occupying the dwelling
~or which the exemption or deferral is claimed, their gross com-
bined income and the total combined net worth of the owners and
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AMENDING SECTION 17-1.1 OF THE TOWN CODE
spouses. The affidavit shall also state whether or 'not the person
or persons claim the exemption or the deferral option and, if the
(c)
deferral, the amount of deferral claimed, up to 100% of the real
estate tax liability.
If, after audit and investigation, the Director determines that the
person or persons are qualified for an exemption or ~deferral, he
shall so certify and shall deduct the amount of the exemption or
deferral from the claimant's real estate tax liability.
Any-change-in-respect-~o-eota~-eombined-in¢ome~-net-eombined
finan¢ia½-wor~h~-ownersh~p-of-~he-dwe~ng-or-o~her-fm¢~ors
whieh-oeeur-during-~he-taxab~e-year-~or-whieh-ehe-a~idsvi~
is-filed~-and-whieh-has-~he-effec~-of-exceeding-or-vio½~ing
~he-iimiea~ions-and-condi~ions-of-ehis-arei~ie~-sha½i-n~ilify
any-exemp~iens-er-de{errai-{er-ehe-~hen-eurren~-~axa'bi~-year
and-~he-~axabie-year-immediateiy-{oitowing:
Rea½-es~aee-deseribed-in-s~bseceion-tb)-ab~ve-sha½½-'be-exempe
{rem-rea½-~seaee-eaxes-er-sneh-~axes-shali-be-de{erred-~nder
ehe-provisions-o{-~his-ar~i¢ie-{or-any-year-in-whieh-pre~er
spp½iea~ion-is-msde~-provided-~h~-i{-~he-ewnership-e{-ehe
properey-{or-whieh-app½iea~ion-{or-exempeion-or-de{errs½-is
made-is-noe-heid-soie½y-by-ehe-app½ieane-or-joine½y-wi~h-ehe
app½ieaneis-sponsel-ehen-ehe-amo~ne-o{-esx-exempeion-or-de-
{erra½-here~nder-sha½i-be-in-propor~ien-eo-ehe-a~p½i.eaneis
ownership-ineerese-in-bhe-s~bjee~-rea½-~roper~y-as-ehae-owner-
sMi~-ineerese-may-appear?
Sec. 17-1.6. Amount of exemption.
The person or persons qualifying for and claiming an exemption
shall be relieved of all real estate tax liability for that por-
tion of the real estate tax levied on the qualifying dwellin~
of land.
Sec. 17-1.7. Amount of deferral; repayment of deferred taxes.
The person or persons quali'fying for amd claiming, a deferral
shall be relieved of all real estate tax liability levied on
the qualifying dwelling and land.
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AMENDING SECTION 17-1.1 OF THE TOWN CODE
The accumulated amount of taxes deferred shall be paid, without
Renalty and with interest in the amount of 8% per year, to the
Director of'Finance by the vendor upon the sale of the dwelling, or
from the estate of the decedent within one year after the death
of the last owner thereof who qualifies for tax deferral under the
provisions of this chapter. Such deferral of real estate taxes
shall constitute a lien upon the real estate as if they had been
assessed without re~ard to the deferral permitted by this chapter.
However, such liens shall, to the extent that they exceed in the
aggregate ten percent of the ~ross price for which such real es-
tate may be sold, be inferior to all other liens of record.
Sec. 17-1.8. Chan~es in status.
Chan~es with respect to income, financial worth, ownership of
property, medical status or other factors occurring durin~ the
taxable year for which the affidavit is filed, and having the
effect of exceedin~ or violating the limitations and conditions
provided in this chapter, shall nullify any relief of real estate
tax liability for the then current taxable year and the taxable
year immediately following.
Sec. 17-1.9. False claims.
Any person or persons falsely claiming exemption or deferral
shall be guilty of a misdemeanor and, upon conviction, thereof,
shall be fined not less than $50.00 nor more than $300.00 for
each offense.
SECTION II. This ordinance shall be effective January 1, 1985.
PASSED this 22nd day of May
, 1985.
Robert E. Sevila, Mayor
Town of Leesburg
ATTEST:
Clerk of Co~cil