File #: 19-1872    Name: Tax relief application deadline adjustments
Type: Ordinance Status: Agenda Ready
File created: 3/11/2019 In control: City Council Legislative Meeting
On agenda: 3/16/2019 Final action:
Title: Public Hearing, Second Reading and Final Passage of an Ordinance to amend Tax Relief and Tax Deferral, Section 3-2-161 (Definitions), Section 3-2-164 (Administration by City Manager), Section 3-2-165 (Procedure for Claim), and Section 3-2-166 (Calculation of Amount; Limitation), of the Code of the City of Alexandria, Virginia.
Attachments: 1. 19-1872_Att 1 - Tax Deferral and Tax Relief Ordinance Cover, 2. 19-1872_Att 2 - Tax Deferral Ordinance Amendment and Filing Extension Ordinance, 3. 19-1872_After Items
City of Alexandria, Virginia
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MEMORANDUM


DATE: MARCH 6, 2019

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

FROM: MARK B. JINKS, CITY MANAGER /s/

DOCKET TITLE:
TITLE
Public Hearing, Second Reading and Final Passage of an Ordinance to amend Tax Relief and Tax Deferral, Section 3-2-161 (Definitions), Section 3-2-164 (Administration by City Manager), Section 3-2-165 (Procedure for Claim), and Section 3-2-166 (Calculation of Amount; Limitation), of the Code of the City of Alexandria, Virginia.
BODY
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ISSUE: Consideration of an ordinance to:

1) Amend and reordain City Code Sections 3-2-161, 3-2-164, 3-2-165, and
3-2-166;
2) Expand the tax deferral program for elderly and disabled applicants;
3) Grant a longer application period for hardship circumstances;
4) Limit tax relief and deferral to a maximum of 1 acre of land; and,
5) Clarify that the program is administered by the Department of Finance.

RECOMMENDATION: That City Council hold a public hearing and pass the proposed ordinance (Attachment 2) on March 16, 2019. Because of the timing of the communication and application process and the minimal fiscal impact for FY 2020, staff recommends these changes be put in place prior to FY 2020 formal budget adoption on May 1.

DISCUSSION: As presented to City Council on February 19, 2019, the City Manager's proposed budget for FY 2020 includes an expansion of the tax deferral program for elderly and disabled applicants. Below is the existing program which offers a combination of relief and deferral, depending upon the applicant's income:



Code Amendment and Tax Deferral Expansion

The proposed ordinance amendment would expand the program to allow qualifying applicants with incomes ranging between $72,000 and $100,000 to defer their tax obligation, starting in 2019. As with the current program, applicants must b...

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