HomeMy WebLinkAboutItem 06.hOctober 29, 2015 Item No.________
DEFERMENT OF SPECIAL ASSESSMENTS FOR
SENIOR CITIZENS AND RESIDENTS WITH DISABILITIES
November 2, 2015 City Council Meeting
Proposed Action
Staff recommends adoption of the following motion: Move to approve the deferment of special assessments
for those qualifying senior citizens and residents with disabilities for taxable year 2016.
Passage of this motion will result in the deferment of special assessments payable in 2016 for those qualifying
senior citizens and residents with disabilities.
Overview
The City Council can defer the payment of any special assessment on homestead property owned by an
individual who is at least 65 years of age or is unemployed due to a total and permanent disability and meets
the income requirements. The City Resolution Authorizing Deferment of Special Assessments requires that
the average annual payment for assessments levied against the property must exceed one percent (1%) of the
applicant’s adjusted gross income. Senior Citizen deferments are classifications that must be reapplied for
annually.
Deferment applications and income information have been submitted to the City by residents who were
assessed as the result of street reconstruction projects. Two applicants reported an increase in income
which, based upon the Resolution, exceed the income limit to qualify for the senior deferment. In such
event, in accordance with the City’s special assessment policy, the deferment is terminated and all unpaid
installments on the special assessment, including interest, become due and payable in full. Residents may re-
apply for the deferment in the future if their income is reduced to a qualifying amount.
Primary Issues to Consider
• Will termination of the senior deferment and requirement to pay all unpaid installments on the
special assessment result in a hardship to the property owners who no longer qualify?
Supporting Information
• Special Assessment Deferment Allocation
Jerilyn Erickson, Finance Director
Financial Impact: $None Budgeted: N/A Source: N/A
Related Documents (CIP, ERP, etc.): _______________________________________
Notes: _______________________________________________________________
Staff Analysis of Primary Issues
Will termination of the senior deferment and requirement to pay all unpaid installments on the special
assessment result in a hardship to the property owners who no longer qualify?
The following applications for special assessment deferment have been pulled due to increased incomes that
exceed the limit for deferment eligibility:
6614 Flounder Ct. Original Asst. $3,786.44 Deferred installments: $327.53
Project: 2014 Street Reconstruction
Property owner’s income exceeds the limit for deferment eligibility. Property owner has provided
information indicating that certain income received was one-time and anticipates meeting income
guidelines going forward; therefore, termination of the deferment and requirement to repay the deferred
installments would create a hardship. Staff recommends that the deferment continue for 2016 and has
included this on the deferral list. ***
16550 Florin Ave. Original Asst. $4,162.36 Deferred installments: $1,061.40
Project: 2012 Street Reconstruction
Property owner’s income exceeds the limit for deferment eligibility. Information has not been provided that
supports continuance of the deferment due to a hardship. Staff recommends termination of the deferment.
If property owner fails to pay the unpaid deferred installments by November 15, 2015, such amounts will be
certified to the 2016 property taxes.
SPECIAL ASSESSMENT DEFERMENT ALLOCATION
Address City Project
20540 Idalia Avenue 5,337.09$ 2011 Street Reconstruction
20245 Hunter Ct.1,851.46$ 2011 Street Reconstruction
17130 Florida Ct.4,162.36$ 2012 Street Reconstruction
16557 Frazer Way 4,162.36$ 2012 Street Reconstruction
6656 Gerdine Path 4,162.36$ 2012 Street Reconstruction
6663 168th St. W.4,162.36$ 2012 Street Reconstruction
16642 Gerdine Path 4,162.36$ 2012 Street Reconstruction
20856 Iran Ave.6,040.04$ 2013 Street Reconstruction
16490 Gannon Ave.3,235.84$ 2013 Street Reconstruction
16649 Genesee Ave.3,235.84$ 2013 Street Reconstruction
16474 Gannon Ave.3,235.84$ 2013 Street Reconstruction
16249 Finch Way 3,786.44$ 2014 Street Reconstruction
16460 Flagstaff Way 3,786.44$ 2014 Street Reconstruction
6585 Lower 169th St. W.3,786.44$ 2014 Street Reconstruction
7430 170th Ct. W.3,786.44$ 2014 Street Reconstruction
16237 Excelsior Dr.3,786.44$ 2014 Street Reconstruction
6614 Flounder Ct.***3,786.44$ 2014 Street Reconstruction
66,466.55$
Original
Assessment
Amount Deferred