HomeMy WebLinkAboutResolution 91-61 RESOLUTION NO. 91- 61
BEING A RESOLUTION ESTABLISHING SENIOR CITIZENS OR RETIRED
AND DISABLED PERSONS HARDSHIP SPECIAL ASSESSMENT DEFERRAL
Whereas, immediate payment of special assessments or installments on special assessments cast
an undue hardship on some persons owning homestead properties who are 65 years of age or
older or retired by virtue of a permanent and total disability for whom it would be a hardship
to make payments, and
Whereas, Minnesota Statutes ~435.193 - 435.195 makes it possible for a home rule charter city to
pass a resolution establishing standards and guidelines for determining the existence of a
hardship and for determining the existence of a disability.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COLUMBIA
HEIGHTS:
This deferral procedure shall apply only to assessments which are payable in five or
more annual installments.
This deferral procedure shall apply only to property owned and occupied by the elderly,
retired, or disabled applicant. Ownership and occupancy must be of the same nature as
would qualify the applicant for a homestead exemption for tax purposes.
This deferral procedure shall apply only to homestead property owned by a person 65
years of age or older or retired by virtue of a permanent and total disability for whom
it would be a hardship to make payments. Permanent and total disability shall have the
same definition for purposes of assessment deferral as is used for social security
purposes.
This deferral procedure shall not be construed as to prohibit the determination of
hardship on the basis of exceptional and unusual drcumstances not covered by the
standards and guidelines herein so long as determination is made in a nondiscriminatory
manner and does not give the applicant an unreasonable preference or advantage over
other applicants.
In order to obtain a deferral of an assessment, the homeowner must make application on
the forms prescribed by the Anoka County Auditor. If no such form is available, the City
Assessor of Columbia Heights shall prescribe the appropriate form.
o
In granting a deferred assessment, the Council shall determine in its resolution approving
the assessment roll the amount of interest, if any, to be charged on the deferred
assessment.
The option of the homeowner to defer the payment of special assessments shall terminate
and all amounts accumulated plus applicable interest shall become due and payable upon
the occurrence of any of the following events:
the death of the owner, provided that the spouse is not otherwise eligible for
benefits hereunder;
Resolution
Page 2
91 -61
b. the sale, transfer or subdivision of the property or any part thereof;
c. if the property should for any reason lose its homestead status; or
if for any reason the City shall determine that there would be no hardship to
require immediate or partial payment.
No deferral may be granted unless the homeowner makes application to the City
Assessor within thirty (30) days after adoption of the assessment by the Council.
The deferral shall apply to only 50% of the annual installment payment. If the 50% is not
paid in a timely manner, the balance of the annual installment along with all future
installments shall become immediately due and payable.
10.
No deferral shall be granted to any owner who has a gross annual household income
from all sources in excess of $12,800.00
11.
12.
No deferral may be continued from year to year unless the owner shall file a renewal
application before September 15th of each year.
No special assessment may be deferred for a period longer than the time set by the
Council as the time over which the project is to be assessed.
13.
Interest on deferred assessments shall be at the rate set by the Coundl in its resolution
adopting the assessment roll, and such interest shall be added to the amount deferred
and shah be paid in accordance with Minnesota Statute g435.195 and this Resolution.
Passed this 28th day of
Offered by: Nawrock i
Seconded by: Pete r son
Roll Call: A 1 1 a ye s
October , 19 ~1 .
-.~ne Student, Codn-~ Secretary
Edward M. Carlson, Mayor
I hereby certify that the above is a true and correct copy of a resolution adopted by the City
Council of the City of Columbia Heights on the 28th day of October ,19 ~1
William J. Elrite, City Clerk