ࡱ> #` bbjbjmm .Z.".".".",Z"\AJ"""""#%&pQASASASASASASA$ChEVwA!(##!(!(wA""As(s(s(!( ""QAs(!(QAs(s(s("" O@S."+(s(@A0As(E;(.Es(s(E0&>/',s(['$'&&&wAwAi( &&&A!(!(!(!($* * DIVISION 6. EXEMPTION OR DEFERRAL FOR ELDERLY AND DISABLED PERSONS* Sec. 37-116. Definitions. For the purposes of this division, the following words and phrases shall have the meanings respectively ascribed to them by this section: Affidavit shall mean the real state tax exemption or deferral affidavit provided for in this division. Deferral shall mean a total or partial deferral of real estate taxes assessed on real property inhabited by a taxpayer qualified under the terms of this division. The amount of such taxes so deferred shall become due and payable at a later date in accordance with the provisions of section 37-124 of this division. Dwelling shall mean the full-time residence of the person claiming exemption, deferral, or freeze pursuant to this division. 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 a person's life. Property shall mean real property. Tax exemption shall mean the exemption of that portion of the real estate tax owed by a qualified taxpayer as determined by section 37-123 of this division. No lien shall accrue as a result of the amount certified as exempt under this section. Tax freeze shall mean the total exemption of that portion of the real estate tax which represents the increase in such tax since the taxpayer initially applied and qualified for a freeze under this division, so that the taxpayer's real estate tax will be frozen at the amount assessed in the fiscal year in which the taxpayer initially applied and qualified. If, for any year following the initial qualification of a taxpayer for a tax freeze such taxpayer becomes disqualified, any subsequent application for a freeze by such taxpayer shall be treated as an initial application for purposes of determining the tax freeze. No lien shall accrue as a result of the amount certified as exempt under this section. Taxable year shall mean the year for which an annual assessment is made and for which exemption, deferral, or freeze is claimed under this division. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-117. Authorized. Real estate tax exemption, deferral, or freeze is provided for property owners who are eligible according to the terms of this division and who have qualified by meeting the requirements of this division. Persons qualifying for such exemption, deferral, or freeze are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-118. Administration; general authority of assessor commissioner of the revenue. (a)The exemption, deferral, or freeze provided for in this division shall be administered by the commissioner of the revenue according to the provisions of this division. The commissioner of the revenue is hereby authorized and empowered to prescribe, adopt, promulgate and enforce such rules and regulations, in conformance with the provisions of this division and the laws of the commonwealth enabling this division, including the requirement of answers under oath, as may be reasonably necessary to determine qualifications for the exemption, deferral, or freeze provided for in this division. (b)The commissioner of the revenue shall make such inquiry as may be reasonably necessary to determine the qualifications and the eligibility of persons seeking exemption, deferral, or freeze under this division. He may, in addition, require the production of certified tax returns and appraisal reports to establish the income or financial worth of any applicant for such exemption, deferral, or freeze. (c)All inquiries made by the commissioner of the revenue and all information supplied by an applicant pursuant to this division shall be deemed confidential and shall not be released to any person other than an employee or officer of the office of the commissioner of the revenue or other persons designated by the commissioner of the revenue, having a need to know such information, unless otherwise ordered by a court of law. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-119. General prerequisites to grant; effect of transfer of dwelling as result of eminent domain and of residency in hospital, nursing home, etc. (a)Either the exemption, deferral, or freeze, but, not more than one (1), as provided for in this division shall be granted to eligible persons subject to the following conditions: (1)The real estate is owned by, or is partially owned by, and occupied as the sole dwelling of, a person who is either permanently and totally disabled or is not less than sixty-five (65) years of age, as of the last day of the calendar year immediately preceding the taxable year. A dwelling jointly held by a husband and wife shall qualify if either spouse is over sixty-five (65) years of age or is permanently and totally disabled. (2)For the tax exemption program, the total combined income during the calendar year immediately preceding the taxable year, from all sources, of the owner of the dwelling living therein and of the owner's or owner's relatives living in the dwelling and of the owners nonrelatives living in the dwelling except for bona fide tenants or bona fide paid caregivers of the owner living in the dwelling does not exceed thirty-one thousand dollars ($31,000.00); provided, that the first seven thousand dollars ($7,000.00) of income of each relative, other than spouse, of the owner who is living in the dwelling, and each nonrelative who is not the bona fide tenant or bona fide paid caregiver of an owner living in the dwelling and who does not qualify for the exemption provided by (8) hereof, shall not be included in such total. (3)For the tax freeze program, the total combined income during the calendar year immediately preceding the taxable year, from all sources, of the owner of the dwelling living therein, and of the owner's or owner's relatives living in the dwelling, does not exceed fifty thousand dollars ($50,000.00); and of the owners nonrelatives living in the dwelling except for bona fide tenants or bona fide paid caregivers of the owner living in the dwelling does not exceed fifty thousand dollars ($50,000.00); provided, that the first seven thousand dollars ($7,000.00) of income of each relative, other than spouse, of the owner who is living in the dwelling, and each nonrelative who is not the bona fide tenant or bona fide paid caregiver of an owner living in dwelling and who does not qualify for the exemption provided by (8) hereof, shall not be included in such total. (4)For the tax deferral program, the total combined income during the calendar year immediately preceding the taxable year, from all sources, of the owner of the dwelling living therein, and of the owner's or owner's relatives living in the dwelling, and of the owners nonrelatives living in the dwelling except for bona fide tenants or bona fide paid caregivers of the owner living in the dwelling does not exceed fifty thousand dollars ($50,000.00); provided, that the first seven thousand dollars ($7,000.00) of income of each relative, other than spouse, of the owner who is living in the dwelling, and each nonrelative who is not the bona fide tenant or bona fide paid caregiver of an owner living in the dwelling and who does not qualify for the exemption provided by (8) hereof, shall not be included in such total. (5)For the tax exemption program, the net combined financial worth, including equitable interests, as of the thirty-first day of December of the calendar year immediately preceding the taxable year, of the owner and of the spouse of the owner, excluding the value of the dwelling and the land, not exceeding ten (10) acres, upon which it is situated, does not exceed two hundred thousand dollars ($200,000.00). (6)For the tax freeze program, the net combined financial worth, including equitable interests, as of December thirty-first of the year immediately preceding the taxable year, of the owners, and of the spouse of any owner, excluding the value of the dwelling and the land not exceeding ten (10) acres upon which it is situated, shall not exceed two hundred thousand dollars ($200,000.00). (7)For the tax deferral program, the net combined financial worth, including equitable interests, as of December thirty-first of the year immediately preceding the taxable year, of the owners, and of the spouse of any owner, excluding the value of the dwelling and the land not exceeding ten (10) acres upon which it is situated, shall not exceed two hundred thousand dollars ($200,000.00). (8)Notwithstanding subdivisions (2), (3), and (4) of this section, if a person an owner qualifies for an exemption, deferral, or freeze under this division, and if the person owner can prove by clear and convincing evidence that the person's his 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 person move in and provide care for the person owner, and if a relative person does then move in for that purpose, then none of the income of the relative person or of the relative's persons spouse shall be counted towards the income limit, provided the owner of the residence has not transferred assets in excess of ten thousand dollars ($10,000.00) without adequate consideration within a three-year period prior to or after the relative person moves into such residence. (9)If the dwelling of a person who would otherwise be eligible for exemption, deferral, or freeze under this division is transferred as a result of eminent domain, or threat or imminence thereof, such person shall be entitled to such exemption, deferral, or freeze for the period of such person's holding title to this property so transferred and also from the date of his taking record title to a dwelling acquired to replace the transferred property. (10)The fact that persons who are otherwise qualified for tax exemption, deferral, or freeze pursuant to this division are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption, deferral, or freeze is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real estate is not used by or leased to others for consideration. (Ord. No. 1401, 5-25-05; Ord. No. 1480, 6-20-07; Ord. No. 1488, 9-12-07) Sec. 37-120. Mobile home as real estate for purposes of division. Forthe purposes of this division, a mobile home shall be real estate, if the owner's intention that it be permanently affixed is shown by the fact that: (1)It is located on land belonging in whole or in part to the owner of the mobile home, his spouse, parent or child, and is connected to permanent water or sewage lines or facilities; or (2)Whether or not it is located on land belonging to persons described in (1) above, it rests on a permanent foundation, and consists of two (2) or more mobile units which are connected in such a manner that they cannot be towed together on a highway, or consists of a mobile unit and other connected rooms or additions which must be removed before the mobile unit can be towed on a highway. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-121. Applicant's affidavit and certificate of disability. (a)Annually, before the first day of September each calendar year, a person claiming an exemption, deferral, or freeze under this division shall file a real estate tax exemption, deferral, or freeze affidavit with the commissioner of the revenue or the designee of the commissioner of the revenue, for exemption, deferral, or freeze to be effective in the fiscal year beginning in the calendar year in which the affidavit was received. The commissioner of the revenue may permit a subsequent filing, on or before the fifth day of December of the then current year, if the person is a first-time applicant or a hardship case and good cause is shown. (b)Notwithstanding any other provision of this section, the commissioner of the revenue shall permit an otherwise eligible person, whose dwelling has been transferred as a result of eminent domain, or threat or imminence thereof, to file the affidavit required by this section within thirty (30) days after such person takes record title to a dwelling acquired to replace the dwelling so transferred. (c)The affidavit required by this section shall set forth, in a manner prescribed by the commissioner of the revenue, the name of the owner occupying the dwelling and the names of any related persons living in the dwelling for which exemption, deferral, or freeze is claimed, their gross income and their total combined net worth. The affidavit shall also include an indication as to whether the person claims the exemption, deferral, or freeze option, and if deferral, the amount of deferral claimed, not to exceed one hundred (100) percent of the real estate tax liability. (d)If the applicant is under sixty-five (65) years of age, the affidavit required by this section shall have attached thereto a certification 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 (2) medical doctors who are either licensed to practice medicine in the commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that such person is permanently and totally disabled, as defined in section 37-116; however, a certification pursuant to 42 USC 423(d) by the Social Security Administration, so long as the person remains eligible for such Social Security benefits, shall be deemed to satisfy such definition in section 37-116. The affidavit of at least one of such doctors shall be based upon a physical examination of the applicant by such doctor. The affidavit of one (1) 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, as defined in section 37-116. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) State law references: Code of Virginia, 58.1-3213. Sec. 37-122. Certification to city treasurer; adjustment of tax records, etc. If, after audit and investigation, the commissioner of the revenue determines that a person is qualified for exemption, deferral, or freeze under this division, he shall cause such fact to be certified to the city treasurer, who shall deduct the amount of exemption, deferral, or freeze from the claimant's real estate tax liability and adjust the tax records accordingly. Any remaining tax due shall be billed in equal installments in accordance with the ordinances of the city as to the payment of such bills. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-123. Amount of exemption. (a)A person qualifying for and claiming exemption and who has a gross income during the year immediately preceding the taxable year in an amount not to exceed twenty-five thousand dollars ($25,000.00) shall be exempt from the entire amount of the real estate taxes assessed against such property. (b)A person qualifying for and claiming exemption, whose total combined income is between twenty-five thousand one dollars ($25,001.00) and thirty-one thousand dollars ($31,000.00) during the calendar year immediately preceding the taxable year, shall be partially exempt from the entire amount of the real estate taxes assessed against such property. The amount of partial exemption shall be shown on the following schedule: TABLE INSET: Combined Income Percent of Tax Relieved $0.00 to $25,000.00 100% $25,001.00 to $27,000.00 75% $27,001.00 to $29,000.00 50% $29,001.00 to $31,000.00 25%  (c)No lien shall accrue as a result of the amount certified as exempt under this section. (Ord. No. 1401, 5-25-05; Ord. No. 1431, 10-11-06; Ord. No. 1479, 6-20-07; Ord. No. 1488, 9-12-07) Sec. 37-124. Amount of deferral; payment of deferred taxes. (a)A person qualifying for and claiming deferral under this division shall be relieved of real estate tax liability levied on the qualifying dwelling and land in an amount not to exceed one hundred (100) percent of the liability, the amount to be deferred to be elected by the claimant. (b)The accumulated amount of taxes deferred shall be paid, plus eight (8) percent interest per annum on any amount so deferred, without penalty, to the treasurer of the city, or to the clerk of the circuit court, as the case may be, by the vendor upon the sale of the dwelling, or from the estate of the decedent within one (1) year from the death of the last owner thereof who qualifies for tax deferral under the provisions of this division. Such deferred real estate taxes shall constitute a lien upon the real estate as if they had been assessed without regard to the deferral permitted by this division; provided, however, that such liens shall, to the extent that they exceed in the aggregate ten (10) percent of the price for which such real estate may be sold, be inferior to all other liens of record. (c)The treasurer shall certify and cause unpaid deferred taxes to be recorded in the delinquent tax records and marked as deferred on the second Monday in June of the second year after which such taxes would be due had such taxes not been deferred as provided herein. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-125. Nullification upon change in status. (a) Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit is filed under this division, and having the effect of exceeding or violating the limitations and conditions provided in this division, shall nullify any relief of real estate tax liability for the remainder of the then-current taxable year, and the taxable year immediately following; provided, however, a change in ownership to a spouse less than sixty-five (65) years of age, or who is not permanently and totally disabled, and when such change resulted solely from the death of his or her qualified spouse, or sale of such property, shall result in a prorated exemption, deferral, or freeze for the then-current tax year. The proceeds of the sale which would result in the prorated exemption, deferral, or freeze shall not be included in the computation of net worth or income as provided above. Such prorated portion shall be determined by multiplying the amount of the exemption, deferral, or freeze by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption, deferral, or freeze is the numerator and the number twelve (12) is the denominator. Upon nullification as provided herein, the commissioner of the revenue shall so certify to the treasurer, who shall proceed to collect all taxes due and adjust his records accordingly. Also, upon nullification as provided herein for an exemption, deferral, or freeze, the penalty, as provided in section 37-28, shall be incurred on the next real estate tax installment due date, and the interest as provided in section 37-29 shall be incurred on the first day of the month of the succeeding taxable year following the installment due date when the penalty was incurred. (b) An individual who does not qualify for the exemption, deferral or freeze under this article based upon the previous years income limitations and financial worth limitations, may nonetheless qualify for the current year by filing an affidavit no later than December 5th of the current year that clearly shows a substantial change of circumstances that was not volitional on the part of the individual to become eligible for the exemption, deferral or freeze, and will result in income and financial worth levels that are within the limitations of this ordinance. Any exemption, deferral or freeze under this subsection must be conditioned upon the individual filing another affidavit after the end of the year in which the exemption, deferral or freeze was granted, but no later than February 1st showing that the actual income and financial worth levels were within the limitations set by this ordinance. If the actual income and financial worth levels exceeded the limitations, any exemption, deferral or freeze shall be nullified for the current taxable year and the taxable year immediately following. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) State law references: Code of Virginia, 58.1-3215 and 58.1-3215.C. Sec. 37-126. False claims. Any person falsely claiming an exemption, deferral, or freeze under this division shall be guilty of a Class 1 misdemeanor. Any relief granted based on false claims shall be nullified in the same manner as 37-125. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-127. When amount of exemption/deferral/freeze exceeds the estimated amount by which revenue is reduced due to the program. In any tax year in which the estimated amount by which revenue is reduced due to the program as set forth in the budget documents as approved by the city council for the purpose of providing real estate tax exemption, deferral and/or freeze under this division is not sufficient to afford the entire exemption, deferral and/or freeze allowable under the provisions of this division, the amount of exemption, deferral and/or freeze shall be computed as a fraction of that allowable under the provisions of this division, the numerator of the fraction to be the amount of the estimate of revenue reduction due to the program for the tax year and the denominator of the fraction to be the total amount of all allowable exemptions, deferrals and/or freezes qualified for under the provisions of this division. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Sec. 37-128. Notice of local real estate tax exemption, deferral, or freeze program for the elderly and handicapped. The treasurer of the city shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption, deferral, or freeze program established in the city pursuant to 58.1-3210. The commissioner of the revenue and treasurer shall also employ any other reasonable means necessary to notify residents of the city about the terms and conditions of the real estate tax exemption, deferral, or freeze program for elderly and handicapped residents of the city. (Ord. No. 1401, 5-25-05; Ord. No. 1488, 9-12-07) Secs. 37-129--37-135. Reserved. 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