Title
Ordinance to Amend and Re-Enact Chapter 32.1, Article II of the Code of the City Hampton Entitled “Collections By the City” by Amending Section 32.1-40 Pertaining to the Solid Waste User Fee Exemption for Qualified Elderly and Disabled Persons
Purpose
Originally, §32.1-40 was enacted to provide, as an additional benefit, an exemption from the solid waste user fee in conjunction with Chapter 37, Article II, Real Estate Taxes, Division 6, Exemption or Deferral for Elderly and Disabled Persons for real estate taxes.
Section 32.1-40 was repealed by City Council as part of the elimination of the exemption for real estate taxes for Elderly and Disabled Persons on May 14, 2014.
On November 12, 2014, Council adopted ordinance number 14-00025 which delayed the repeal of the exemption from payment of the solid waste user fee in § 32.1-40 until July 1, 2016 for qualified elderly and disabled persons claiming a real estate tax exemption under city code §37-123 as of July 1, 2013.
After due consideration regarding the financial hardship caused on certain elderly and/or disabled property owners with respect to the payment of the solid waste user fee, the repeal of the exemption from payment of the solid waste user fee in § 32.1-40 will no longer be in effect, and effective March 9, 2016, qualified elderly and disabled persons who claimed a real estate tax exemption under city code § 37-123 as of July 1, 2013 will also be exempt from the payment of the solid waste user fee. However, income limitations and financial worth limitations still apply. All other elderly and disabled individuals must pay the solid waste user fee.
Discussion:
None.
Impact:
Not applicable.
Recommendation:
Rec
Approve the ordinance.
Body
Sec. 32.1-40. Exemption for qualified elderly and disabled persons.
Notwithstanding any provision in this chapter to the contrary, the implementation of the amendment adopted by city council on May 14, 2014, ordinance number 14-007 pertaining to the repeal of relief from the payment of solid waste user fees for qualified applicants at least 65 years of age or anyone found to be permanently and totally disabled as defined in Virginia Code § 58.1-3217 and claiming a real estate tax exemption under city code §37-123 as of July 1, 2013 which implementation was to be delayed until July 1, 2016, only for those persons qualifying and claiming a real estate tax exemption as of July 1, 2013 by ordinance number 14-00025 adopted by city council on November 12, 2014, will no longer be in effect. Effective, March 9, 2016, all elderly and disabled persons qualifying and claiming a real estate tax exemption under city code § 37-123 as of July 1, 2013 are exempt from the payment of solid waste user fees subject to income limitations and financial worth limitations as set forth herein. All other elderly and disabled persons not eligible under the prior real estate tax exemption program pursuant to city code §37-123 or claiming an exemption to real estate taxes as of July 1, 2013 are required to pay the solid waste user fee. Income limitations and financial worth limitations set forth in the prior tax exemption program pursuant to city code §37-123, article II of the city code shall apply. For purposes of this section, qualified applicants are defined as those individuals who meet income limitations for each annual tax relief application. Administration and application for relief from the solid waste user fee shall be the responsibility of the department. The commissioner of revenue shall certify that a person is qualified for relief to the department providing the percentage of tax liability for each qualified person. The department shall reduce the solid waste user fee accordingly.