HomeMy WebLinkAboutItem 06.eOctober 16, 2017 Item No.________
DEFERMENT OF SPECIAL ASSESSMENTS FOR
SENIOR CITIZENS AND RESIDENTS WITH DISABILITIES
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
2018.
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. Renewal deferment applications
were sent in May with an additional reminder was sent in September to those who did not yet
submit their applications. One applicant did not submit a renewal application. One applicant
reported an increase in income which, based upon the Resolution, exceeds the income limit to
qualify for the senior deferment. In such events, in accordance with the City’s special assessment
policy, the deferment is terminated and all unpaid installments on the special assessment,
including accrued 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 Deferments
Financial Impact: $ Budgeted: Y☐ N☐ Source:
Related Documents: (CIP, ERP, etc.):
Envision Lakeville Community Values: Good Value for Public Services
Report Completed by: Zach Johnson, City Engineer /Julie Werner, Assistant Finance Director
N/A
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 special assessment deferments are recommended for termination:
16390 Harvard Dr. Original Asst. $8,098.24 Deferred installments: $728.84
Project: 2015 Street Reconstruction Phase II
Property owner did not submit a renewal application for deferment. Two reminder letters were
sent and staff was able to communicate with the resident via telephone to discuss the options if
the deferment were terminated. No application has been submitted as of the date of this council
item. Staff recommends termination of the deferment. If the property owner fails to pay the
unpaid deferred installments by November 15, 2017, such amounts will be certified to the 2018
property taxes. The balance of the original assessment will be activated and amortized over the
remaining term of the assessment.
19833 Jersey Ave. Original Asst. $3,826.72 Deferred installments: $363.54
Project: 2016 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 hardship. Staff recommends
termination of the deferment. If the property owner fails to pay the unpaid deferred installments
by November 15, 2017, such amounts will be certified to the 2018 property taxes. The balance of
the original assessment will be activated and amortized over the remaining term of the
assessment.
The following special assessment deferment is recommended to be extended for one-year:
6663 168th St. W. Original Asst. $4,162.36 Deferred installments: $1,768.99
Project: 2012 Street Reconstruction
Property owner’s income exceeds the limit for the deferment eligibility. Property owner has
provided information indicating that certain income received was one-time and anticipates
meeting income guidelines going forward; therefore, termination of the deferment and
requirement to repay the deferred installments would create a hardship. Staff recommends that
the deferment continue for 2018 and has included this on the deferral list. ***
SPECIAL ASSESSMENT DEFERMENTS
Address City Project
20540 Idalia Avenue 5,337.09$ 2011 Street Reconstruction
20245 Hunter Ct. 1,851.46$ 2011 Street Reconstruction
6663 168th St. W. *** 4,162.36$ 2012 Street Reconstruction
17130 Florida Ct. 4,162.36$ 2012 Street Reconstruction
6656 Gerdine Path 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
16249 Finch Way 3,786.44$ 2014 Street Reconstruction
6614 Flounder Ct 3,218.47$ 2014 Street Reconstruction
16237 Excelsior Dr. 3,786.44$ 2014 Street Reconstruction
17478 Jersey Way 3,008.00$ 2017 Street Reconstruction
46,913.22$
Original
Assessment
Amount Deferred