Colonial Beach |
Code of Ordinances |
Chapter 20. TAXATION |
Article V. TAX DEFERRAL FOR THE ELDERLY AND HANDICAPPED |
§ 20-65. Restrictions and conditions.
The increase in tax liability since the year such taxpayer reaches the age of sixty-five (65) or becomes disabled, as defined herein, or the year the within ordinance (this article) becomes effective, whichever is later, of real estate in the Town of Colonial Beach by the Town of Colonial Beach or any portion of such tax on real estate owned by and occupied as the sole dwelling of a person or persons not less than sixty-five (65) years of age or a person, or persons, determined to be permanently and totally disabled and defined in section 20-68 of this article may be deferred, subject to the following restrictions and conditions:
(1)
A dwelling jointly held by husband and wife may qualify if either spouse is over sixty-five (65) or is permanently and totally disabled.
(2)
That the total combined income during the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owners' relatives living in the dwelling does not exceed twelve thousand dollars ($12,000.00).
(3)
That the net combined financial worth including equitable interests as of the 31st day of December of the immediately preceding calendar year, of the owners, and of the spouse of any owner, excluding the value of the dwelling and land, not exceeding one acre, upon which it is situated does not exceed fifty thousand dollars ($50,000.00).
(4)
That the person or persons claiming such deferral shall file annually with the treasurer of the town on forms to be supplied by the town, an affidavit setting forth the names of the related persons occupying such real estate; that the total combined net worth including equitable interest and a combined income from all sources of the person, or persons, as specified in subsection (2) above, does not exceed the limits prescribed in this article. Providing, however, in lieu of the annual affidavit filing requirement an affidavit may be filed on a three (3) year cycle with an annual certification by the taxpayer that no information contained in the last preceding affidavit filed has changed to violate the limitations and conditions herein provided. If such person is under sixty-five (65) years of age, such form shall have attached thereto a certification by the Veterans Administration or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two (2) medical doctors licensed to practice medicine in the Commonwealth of Virginia, to the effect that this person is permanently and totally disabled as defined in section 20-68. The affidavit of at least one of such doctors shall be based upon a physical examination of that person by such doctor. The affidavit of one of such doctors may be based upon medical information contained within the records of the Civil Service Commission, which is relevant to the standards for determining permanent and total disability as defined in section 20-68. Such affidavit or certification shall be filed after the first day of January of each year, but before the first day of April. The town treasurer may make exception for a late billing by a first time applicant or in hardship cases. The treasurer shall also make such further inquiry of persons seeking such exemption requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified herein, including qualification as permanently and totally disabled as defined in section 20-68 or as specified by town ordinance. The town council further requires that certified tax returns be presented to the treasurer to establish the income or financial worth of an applicant for tax deferral.
(5)
The fact that persons who are otherwise qualified for tax deferral by ordinance promulgated pursuant to this section are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax deferral is sought does not continue to be the sole dwelling of such persons during the time such real estate is not used by, or leased to, others for consideration.
(Ord. No. 229, § A)
(Ord. No. 229, § A)