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Home My Public Portal About2005_01_25_O003 Amending the TC for Real Estate Tax ReliefThe Town of Leesburg, Virginia ORDINANCE NO. AN ORDINANCE: 2005-0-3 PRESENTED ADOPTED January 25, 2005 January 25, 2005 AMENDING SECTIONS 17-1.1, 17-1.4, AND 17-1.6 OF THE TOWN CODE PROVIDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED. WHEREAS, the town's elderly and disabled real estate tax exemption is based on a maximum income of $62,000 and a maximum net worth of $240,000, which follows the Loudoun County parameters; and WHEREAS, the town would like to align its parameters with the recent changes enacted by Loudoun County, eliminating the need for the town to administer its own exemption application and approval process; and WHEREAS, staff recommends amending Section 17-1.1, 17-1.4, and 17-1.6 of the Town Code providing for Real Estate Tax Relief for the Elderly and Totally and Permanently Disabled to increase the tax exemption to a maximum income of $72,000 and maximum net worth of $340,000, excluding the value of the dwelling and the land in an amount not to exceed ten acres upon which it is situated. THEREFORE ORDAINED, that the Council of the Town of Leesburg in Virginia hereby amends Sections 17-1.1, 17-1.4, and 17-1.6 of the Town Code as follows: SECTION I. Section 17-1.1 of the Town Code is hereby amended as follows: Sec. 1%1.1. Real estate :l:tax relief for the elderly and or totally and permanently disabled. Definitions. As used herein: Affidavit means the real estate tax exemption affidavit. AN ORDINANCE: AMENDING SECTIONS 17-1.1, 17-1.4, AND 17-1.6 OF TIlE TOWN CODE PROVDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED. Director of finance means the director of finance of the town or any of his the director's duly authorized agents. Dwelling means the sole full-time residence owned and occupied by the person or persons claiming exemption and includes a manufactured home used as the sole full-time residence owned and occupied by the persons claiming an exemption hereunder; and the land on which it is situated, not to exceed on~ac-r-e ten acres. 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 jointly or solely owns the dwelling and qualifying land on which tax relief is sought. Manufactured home means a structure subject to federal regulation which is transportable in one or more sections; is eight body feet or more in width and 40 body feet or more in length in the traveling mode or is 320 or more square feet when erected on site; is built on a permanent site; is designed to be used as a single-family dwelling with or without a permanent foundation when connected to the required utilities and includes the plumbing, heating, air-conditioning, and electric systems contained in the structure. 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-ac--r-e ten acres upon which it is situated. Person means a natural person. Permanently and totally disabled means a person who has been certified by 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. The affidavit of one of such doctors may be based upon medical information 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 "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. Property means real property. AN ORDINANCE: AMENDING SECTIONS 17-1.1, 17-1.4, AND 17-1.6 OF THE TOWN CODE PROVIDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED. Taxable year means the calendar year, from January 1st until December 31st for which exemption is claimed. Total 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 $6,500.00 $10,000.00 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. Town means the Town of Leesburg, Virginia. Town Council means the Town Council of the Town of Leesburg. SECTION II. Sectionl7-1.4 of the Town Code is hereby amended to read as follows: Sec. 17-1.4. Requirements for exemption. An exemption shall be granted subject to the following provisions: (1) The title of the dwelling for which an exemption is claimed is held, or partially held, on January 1st of the taxable year by the person or persons claiming the exemption. (2) The person or persons occupying the dwelling and owning title, or partial title, thereto is not less than 65 years of age on December 31st 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 section 17-1.1. (3) A dwelling jointly held by a husband and wife may qualify if either spouse is over 65 years of age or is permanently and totally disabled. Such exemption program shall be subject to the following restrictions and conditions: The total combined income received from all sources during the preceding calendar year by (i) owners of the dwelling who use it as their principal residence and (ii) owners' relatives who live in the dwelling, shall not exceed~.v_,vvv.vv,¢~' ann nn $72,000.00 or the income limits based upon family size for the respective metropolitan statistical area, annually published by the Department of Housing and Urban Development for qualifying for federal housing assistance pursuant to Section 235 of the National Housing Act (12 U.S.C., Section 1715z). Any amount up to.~v,ov.......e~ ~nn an $10,000.00 of income of each relative who is not the spouse, of an owner living in the dwelling and who does not qualify for the exemption AN ORDINANCE: bo Co AMENDING SECTIONS 17-1.1, 17-1.4, AND 17-1.6 OF THE TOWN CODE PROVIDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED. provided by (3) b hereof may be excluded from the total combined income calculation. Also excluded from total combined 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. If a person qualifies for an exemption under this article, and if the person can prove by clear and convincing evidence that the person's physical or mental health has deteriorated to the point that the only alternative to permanently residing in a hospital, nursing home, convalescent home or other facility for physical or mental care is to have a relative move in and provide care for the person, and if a relative does then move in for that purpose, then none of the income of the relative or of the relative's spouse shall be counted towards the income limit, provided the owner of the residence has not transferred assets in excess of $5,000.00 without adequate consideration within a three-year period prior to or after the relative moves into such residence. The net combined financial worth, including the present value of all equitable interests, as of December 31 of the immediately preceding calendar year, of the owners, and of the spouse of any owner, excluding the value of the dwelling and the land, not exceeding ~ ten acres upon which it is situated shall not exceed,..'~'m,.,,,,.,,,..,.,~nr~ r~r~ $340,000.00. SECTION III. Section 17-1.6 of the Town Code is hereby amended as follows: 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 portion of the real estate tax levied on the qualifying dwelling and land on which it is situated, not exceeding three acres. SECTION IV. It is the intent of Town Council that for the taxable year 2005 the amount of the exemption shall be that which would have been available had this ordinance been in effect on January 1, 2005. AN ORDINANCE: AMENDING SECTIONS 17-1.1, 17-1.4, AND 17-1.6 OF THE TOWN CODE PROVIDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY OR TOTALLY AND PERMANENTLY DISABLED. SECTION V. If a court of competent jurisdiction declares any provision of this ordinance invalid, the decision shall not affect the ordinance as a whole. SECTION VI. All prior ordinances in conflict herewith are hereby repealed. SECTION VII. This ordinance shall be in effect upon passage. PASSED this 25th day of January 2005. · n C. L?~nstattd, MaYor Town of Leesburg ATTEST: /li~lerk of Council 005 :revelderlyexempt