HomeMy WebLinkAboutResolution 2013-094 Granting Assessment Deferral for Hardship to Eligible PropertiesCITY OF LAKE ELMO
SOLUTION 2013-94
ELIGIBLEA RESOLUTION GRANTING ASSESSMENT DEFERRAL FOR HARDSHIP TO
PROPERTIES
WHEREAS, the City of Lake Elmo is; and
WHEREAS, the City recently approved the 2012 Street and Mater Quality Improvement
Final Assessment Roll on October 1, 2013, and the City will certify the unpaid assessment roll. to
Washington County on November 15, 2013, for addition to the respective property taxes; and
WHEREAS, under the City's assessment policy, certain assessments are eligible for
deferral under certain circumstances; and
WHEREAS, 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. A hardship may be deemed to exist when the annual
principal installment of all assessments levied against the property exceeds two percent (2%) of
the adjusted gross income of the applicant as evidenced by the applicant's most recent federal
income tax return, and total assets (excluding the homestead property) do not exceed six times
the adjusted gross income; and
WHEREAS, the City Council may also determine, on a case by case basis, the existence
of a hardship on the basis of exceptional and unusual circumstances not covered by these
standards and guidelines, if done in a non-discriminatory mariner and without giving the
applicant an unreasonable preference or advantage over other property owners; and
WHEREAS, during the period of deferral, interest shall be applied annually to the
unpaid principal balance at the rate established on the original special assessment, or as adopted
by resolution of the City Council at the time the original assessment is adopted; and
WHEREAS, the deferment shall terminate and all principle and interest becomes due
and payable upon the occurrence of any of the following events: (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; and
WHEREAS, the City has received applications for deferral from certain property owners
claiming eligibility for deferral under the 65 years of age or older provision of the policy. City
Staff is currently verifying the eligibility of those applications, and upon verification, will
Resolution 2013-94
classify those properties as deferred in its certification to the County if the Council elects to grant
the deferral.
NOW THEREFORE BE IT RESOLVED, that the City of Lake Elmo grants a special
assessment deferral to the following property owners, upon verification of eligibility:
Property Owner. Marlene Lee
Property Address: 5920 :highlands Trail, Lake Elmo
Parcel ID#: 04.029.21.22.0002
Original Assessment: $3,000.00
ADOPTED OF ;; THIS SIXTH
NOVEMBERDAY OF 2013.
Mike Pearson
Mayor
ATTEST:
Adam Bell
City Clerk
Resolution 2013-94