HomeMy WebLinkAboutItem 15 - Resolution 2013-94 2013 Assessment Deferral Memo1
MAYOR AND COUNCIL COMMUNICATION
DATE: 11/06/2013
REGULAR
ITEM #: 15
AGENDA ITEM: Approve Resolution 2013-94, A Resolution Granting Assessment Deferral
For Hardship to Eligible Properties
SUBMITTED BY: Adam Bell, City Clerk
THROUGH: Dean A. Zuleger, City Administrator
REVIEWED BY: Cathy Bendel, Finance Director
SUGGESTED ORDER OF BUSINESS
- Introduction of Item ........................................................................................ Staff - Report/Presentation ......................................................................................... Staff - Questions from Council to Staff ................................................ Mayor Facilitates
- Public Input, if Appropriate ....................................................... Mayor Facilitates - Call for Motion .................................................................. Mayor & City Council - Discussion .......................................................................... Mayor & City Council - Action on Motion ....................................................................... Mayor Facilitates
SUMMARY AND ACTION REQUESTED:
The City Council is respectfully requested to approve Resolution No. 2013-94, A Resolution
Granting Assessment Deferral For Hardship to Eligible Properties by taking the following action:
“Move to approve Resolution No. 2013-94, A Resolution Granting Assessment
Deferral For Hardship to Eligible Properties pending eligibility verification”
FINANCIAL IMPACT:
The financial impact of granting the deferral is that the deferred amount of the respective
assessments will be delayed for the duration of the deferment. In this case, the deferment is valid
until one of the following conditions set forth in the special assessment policy: (1) The death of
the owner when there is no spouse whom is eligible for deferment, (2) The sale, transfer or
subdivision of the property or any part thereof, (3) The property should lose its homestead status,
(4) The City Council should determine that the hardship no longer exists. A review of the
hardship will be conducted every three to five years.
The proposed deferments include $6,000 total assessment – $3,000 each – assuming both owners
are eligible for deferral. The City would book those funds as long-term receivables.
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BACKGROUND INFORMATION:
On November 16, 2010 the City adopted Resolution No. 2010-063, Special Assessment Policies
and Procedures for Public Improvements. Pursuant to that adopted policy, “the City Council will
consider deferment for the payment of special assessments on any homestead property, owned by
a person 65 years of age or older, or retired by virtue of permanent and total disability.” The
excerpted portion of the policy is attached to this memo.
The City recently adopted the 2012 Street and Water Quality Improvement Final Assessment
Roll on October 1, 2013. The adopted assessment for this project is $3,000 per parcel. Notices
of the final assessment was mailed to all affected property owners and legally published. The
notice included information for the legal option for deferral. The City will certify the unpaid
assessment roll to Washington County on November 15, 2013, for addition to the respective
property taxes.
STAFF REPORT:
Staff has received requests from two property owners for deferral under the 65 years of age or
older provision of the assessment policy. City Staff is currently verifying the eligibility of those
applications, and upon verification, will classify those properties as deferred in its certification to
the County if the Council elects to grant the deferral.
RECOMMENDATION:
Staff recommends the City Council approve Resolution No. 2013-94, A Resolution Granting
Assessment Deferral For Hardship to Eligible Properties by taking the following action:
“Move to approve Resolution No. 2013-94, A Resolution Granting Assessment
Deferral For Hardship to Eligible Properties Pending Eligibility Verification”
ATTACHMENTS:
1) Resolution No. 2013-94
2) Special Assessment Policy (deferral excerpt)