City of Alexandria, Virginia
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MEMORANDUM
DATE: MAY 9, 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
Public Hearing, Second Reading and Final Passage 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 Handicapped0, of the Code of the City of Alexandria, Virginia. [ROLL-CALL VOTE]
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 hold a public hearing and pass the proposed ordinance ordinance (Attachment 2) on 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 state law.
FISCAL IMPACT: This amendment would have negligible fiscal impact as the situation does not arise frequently. However, providing this flexibility will significantly help staff resolve those few cases where the applicant has valid hardship reasons and could otherwise benefit from this program.
ATTACHMENTS:
Attachment 1 - Proposed Ordinance Cover
Attachment 2 - Proposed Ordinance Amendment
STAFF:
Laura B. Triggs, Deputy City Manager
Kendel Taylor, Director, Department of Finance
Kevin C. Greenlief, Assistant Director, Revenue Division, Finance
Sarah McElveen, Assistant City Attorney