HomeMy WebLinkAboutResolution No. 2005-81
RESOLUTION NO. 2005-81
BEING A RESOLUTION ESTABLISHING SENIOR CITIZENS OR RETIRED
AND DISABLED PERSONS HARDSHIP SPECIAL ASSESSMENT DEFERRAL
Whereas, immediate payment of special assessments or instalhnents 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:
1. This deferral procedure shall apply only to assessments which are payable in five or more annual installments.
2. This defel1'al procedure shall apply only to property owned and occupied by the elderly, retired, or disabled applicant. Ownership
and occupancy must be the same nature as would qualify the applicant for a homestead exemption for tax purposes.
3. 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
pennanent 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.
4. This deferral procedure shall not be construed as to prohibit the determination of hardship on the basis of exceptional and unusual
circumstances 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.
5. In order to obtain a defel1'al of an assessment, the homeowner must make application on the forms prescribed by the City Clerk.
6. 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 defel1'ed assessment.
7. 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:
a. the death of the owner, provided that the spouse is not otherwise eligible for benefits hereunder;
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
d. if for any reason the City shall determine that there would be no hardship to require immediate or partial payment.
8. No deferral may be granted unless the homeowner makes application to the City Clerk within thirty (30) days after adoption of the
assessment by the Council.
9. The deferral shall apply to only 50% of the annual instalhnent 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 $25,200.
11. No defel1'al may be continued from year to year unless the owner shall file a renewal application before September 15th of each year.
12. No special assessment may be defel1'ed 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 Council in its resolution adopting the assessment roll, and such interest
shall be added to the amount deferred and shall be paid in accordance with MiImesota Statute 435.195 and this Resolution.
Passed this 28th day of November 2005.
Offered by: Williams
Seconded by: Diehm
Roll Call: Ayes: Peterson, Williams, Nawrocki, Diehm, Kelzenberg
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rk/Council Secretary