File #: 22-1164    Name: PP tax relief deadline
Type: Ordinance Status: Agenda Ready
File created: 4/25/2022 In control: City Council Legislative Meeting
On agenda: 5/10/2022 Final action:
Title: Introduction and First Reading. Consideration. Passage on First Reading of an Ordinance to amend and reordain the deadline for applying for Personal Property Tax Relief for the Elderly and Disabled for first time filers and in cases of hardship, Section 3-2-224.2 (Alternative Tax Rate for Elderly and Handicapped), of the Code of the City of Alexandria, Virginia.
Attachments: 1. 22-1164_Att 1 - Cover, 2. 22-1164_Att 2 - Ordinance
City of Alexandria, Virginia
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MEMORANDUM

DATE: MAY 3, 2022

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

THROUGH: JAMES F. PARAJON, CITY MANAGER /s/

FROM: KENDEL TAYLOR, DIRECTOR OF FINANCE

DOCKET TITLE:
TITLE
Introduction and First Reading. Consideration. Passage on First Reading of an Ordinance to amend and reordain the deadline for applying for Personal Property Tax Relief for the Elderly and Disabled for first time filers and in cases of hardship, Section 3-2-224.2 (Alternative Tax Rate for Elderly and Handicapped), of the Code of the City of Alexandria, Virginia.
BODY
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ISSUE: Consideration of an ordinance to:

? Amend and reordain City Code Section 3-2-224.2 to provide for late applications consistent with State Code, and to bring the Personal Property Tax Relief program in harmony with the application deadline for the Real Estate Tax Relief program.

RECOMMENDATION: That City Council pass the proposed ordinance (Attachment 2) on first reading and schedule it for public hearing, second reading and final passage on May 14, 2022.

DISCUSSION: Staff is bringing this technical amendment to Council as a customer service initiative to assist the elderly and disabled population in participating in the City's Personal Property Tax Relief program. Currently, elderly and disabled applicants must apply for Personal Property tax relief by April 10th of the current year. However, unlike the Real Estate tax relief program, there is no provision in the ordinance for late applications for first time filers or in cases of hardship. This amendment mirrors the existing Real Estate ordinance and will allow the Department of Finance to accept late applications "after April 15 of the current taxable year but before April 15 of the following taxable year, provided good cause is shown for the late application. Authority for this latitude is already permitted by sta...

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