HomeMy Public PortalAbout1991_08_13_O034The Town of
Leesburg,
Virginia
ORDINANCE NO.
AN ORDINANCE:
PRESENTED August 13, 1991
91-0-34 ADOPTED August 13, 1991
ENACTING SECTION 17-3.1 THROUGH 17-3.8 OF THE TOWN CODE
WHEREAS, the General Assembly has enacted legislation to provide tax relief for elderly and
handicapped persons for taxes levied by the town on motor vehicles.
THEREFORE, ORDAINED by the council of the Town of Leesburg in Vir~ni- as follows:
SECTION I. Section 17-3.1 of the Town Code is added to read as follows:
Section 17-3.1. Tax Relief for the elderly and permanently and totally disable&
(a) Definitions.
As used herein:
(1) "Total combined income" means income received from all sources of the owner
of the motor vehicles and of the spouse of any owner, provided that the $7,500 of
income of such owner, other than the spouse of the owner or owners, shall not be
included in such total
(2) "Net combined financial worth" means all assets less liabilities of the owners
of the motor vehicle and of the spouses of any owner, including the present value
of all equitable interests, excluding the value of the principal residence and the land,
in an amount not to exceed one acre which it is situated. All furniture, household
appliances and other items typically used in a home are hereby excluded.
(3) "Affidavit" means the personal property tax reduction affidavit.
(4) 'Pown" means Town of Leesburg, Virgini~
(5) "Town Council" means the Town Council of the Town of Leesburg.
(6) "Director of Finance" means the Director of Finance of the town or any of
his duly authorized agents.
(7) "Dwelling~' means the full time residence of the person or persons claiming
a reduction; and the land on which it is situated, not to exceed one acre.
(8) "Motor Vehicle" means only automobiles and pick-up trucks.
(9) "Person" means a natural person.
(10) "Permanently and totally disabled" means a person who has been certified by
the Social Security Administration, the Department of Veterans Affairs, 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 or are military officers on active duty who practice
medicine in the United States Armed Forces, to the effect that such person is
permanently and totally disabled. The affidavit of at least one of the doctors shall
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ORDINANCE - AMENDING THE TOWN CODE FOR TAX RELIEF FOR THE ELDERLY
be based upon a physical e~smlnation of the person by the doctor. The affidavit of
one such doctor may be based upon medical information contained in the records of
the Civil Service Commission which is relevant to the standards for determ/ping
permanent and total disability. For purposes of this section, the terms 'permanently
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. A certification pursuant to 42 USC Section 423 (d) by the
Social Security Administration, so long as the person remains eligible for social
security benefits, shall be deemed to satisfy such de~mition.
(11)
"Principal Residence" means the full-time owned residence of the person or persons
claiming the reduction and the land upon which it is situated, not to exceed one acre.
(12)
"Reduction" means the reduction in the town personal property taxes according to
the provisions of this Chapter.
(13)
"Taxable Year" means the calendar year, from January 1 until December 31 for which
the alternative tax is imposed.
Section 17-3.2. Tax reduction authorized: Effective date.
A reduced tax rate is provided for q, mli~ed owners of one motor vehicle owned and
used primarily by or for anyone who is not less than sixty-five years of age or who
is permanently and totally disabled and who is eligible according to the provisions
of this Chapter. Persons q,,sligying for reduction are deemed to be bearing an
extraordinary tax burden on certain tangible personal property in relation to their
income and financial worth.
(b) The effective date of this Chapter shall be tax year 1991.
Section 17-3.3. Administration of reduction.
The tax reductions shall 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
reduction in conformity with the provisions of this Chapter, including the requiring of answers under oath,
as may be reasonably necessary to determine q,,slltqcations for reduction as specified by this Chapter.
The director may require the production of certified income tax returns and appraisal reports to establish
income and/or financial worth.
Section 17-3.4. Requirements for reduction.
A reduction shall be granted subject to the following provisions:
(a) The title of the motor vehicle for which a reduction is claimed is owned on January
1 of the taxable year by the person or persons claiming the reduction.
(b) The person or persons owning the motor vehicle 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 owning
the motor vehicle are permanently and totally di.~bled as def'med in Section 17-3.1(10) of this Ordinance.
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ORDINANCE - AMENDING THE TOWN CODE FOR TAX REI/EF FOR THE ELDERLY
(c) A motor vehicle held by a husband and wife may q. sli~y if either spouse is over
sixty-five or if either spouse is permanently and totally disabled. Such reduction shall be subject to the
following restrictions and conditions:
(1) The total combined income of the owner or owners during the year
immediately preceding the taxable year did not exceed forty thousand dollars
($40,000.00). Total combined income includes all income from all sources of the
owner of the motor vehicle for which the reduction is claimed, provided that the first
seven thousand five hundred dollars ($7,500.00) of income of each owner other than
the spouse, of the owner or owners of the motor vehicle, shall not be included in
such total. Also excluded from gross income is all of the income received by an
owner for permanent disability for the preceding year up to a maximum amount
of $7,500.00.
(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 one
hundred fifty thousand dollars ($150,000.00). Total net financial worth shall include
the value of all assets, shall include present equitable value of all interest of the
owner or owners' and the owners' spouse, and shall exclude the fair market value
of the principal residence and the land upon which it is situated, not exceedin~ one
acre, for which the reduction is claimed. All furniture, household appliances and
other items typically used in a home are also hereby excluded.
(3) All income and net worth limitations ahall be computed by aggregating the
income and assets, as the case may be, of a husband and wife who reside in the same
dwelling and shall be applied to any owner of the motor vehicle who elsims a
reduction of the tax rate permitted in this Chapter, irrespective of how such motor
vehicle may be rifled.
Section 17-3.5. Claiming a reduction.
(a) Ann-ally, and not later than May 1 of the t~shle year, the person or persons
elAimln~ a reduction must file a personal property tax reduction affidavit with the Director of Finance.
Those applying for a reduction for the first time must file on or before September i of the tax year for
which relief is sought. The director shall have the discretion to permit applicants to file after these
deadlines in cases of genuine hardship.
The affidavit shall set forth in a manner prescribed by the director the ~ames of the
owners of the motor vehicles for which the reduction is claimed, the name of the spouse of the owner,
the total combined income and the total combined net worth of the owners and spouses. The affidavit
shall also state whether or not the person or persons elslm the reductiom
(c) If, after audit and investigation, the director determines that the person or persons
are qualified for a reduction, he shall So certify and shall deduct the amount of the reduction from the
claimant's persollal property tax liability.
Section 17-3.6. Amount of reduction.
The person or persons q,alifying for and olsiming a reduction shall be taxed at a rate of
$.001 per $100 of assessed valuation for one motor vehicle owned and used prlms~ily by or for anyone
q, Allrying for such reductior~
ORDINANCE - AMENDING THE TOWN CODE FOR TAX RELIEF FOR THE ELDERLY
Section 17-3.7. Change in status.
Changes with respect to income, financial worth, ownership of property, medical status or
other factors occurring during the taxable year for which the affidavit is fled, and having the effect of
exceeding or violating the limitations and conditions provided in this chapter, shall n,flllfy any reduction
of personal property tax liability for the then current taxable year and the taxable year immediately
following.
Section 17-3.8. False clsims.
Any person or persons falsely claim~r~ a reduction shall be guilty of a mi~demeanor 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 in effect upon its passage.
PASSED this 13th day of August 9991.
Robert E. Sevila, Mayor
Town of Leesburg
ATTEST:
Clerk of Council
O:Taxre~ef