HomeMy WebLinkAboutOrdinance-1975-0188 - Refund of Property Taxes for Qualifying SeniorsINTRODUCED BY COUNCILMAN MERKL
ORDINANCE NO. 188
Series of 1975
TITLE: AN ORDINANCE AUTHORIZING THE REFUND OF CITY PROPERTY
TAXES ON OWNER OCCUPIED DWELLING UNITS AND RENTAL UNITS FOR
QUALIFIED SENIOR CITIZENS OF THE CITY OF WHEAT RIDGE AND
ESTABLISHING PROCEDURES AND REQUIREMENTS RELATING THERETO.
WHEREAS, the burdens of inflation and taxation and
particularly property taxation have fallen heavily upon the
Senior Citizens of this City causing them frequently to endure
significant financial hardship and, in some cases, placing the
security of their homes in jeopardy; and
WHEREAS, the Council recognizes that said Senior
Citizens have paid property taxes and have otherwise financially
supported the community for many years; and
WHEREAS, it is the desire of the City Council to
provide a means of financial relief to Senior Citizens of
the City of Wheat Ridge by authorizing and granting a refund
to such persons based on their respective property tax payments
to the City's General Fund, whether such payment is in the
form of a direct City property tax payment or in the form
of an indirect payment by means of rental payments; and
WHEREAS, it has been determined that refunds of
City property tax payments to said members of the community
will not adversely affect the financial status of the City
of Wheat Ridge;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF WHEAT RIDGE, COLORADO, THAT:
Section 1. Authority.
That the City of Wheat Ridge is hereby authorized,
in the manner prescribed in this Ordinance, to grant a cash
refund for a certain percentage of property taxes or rental
payments for housing paid by qualified Senior Citizens of
the City of Wheat Ridge upon submission of prescribed claim
forms no later than September 1 of each year for the prior
taxable year.
ORDINANCE NO. 188
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Section II. Purpose.
It is the purpose of this ordinance to refund to
qualified Senior Citizens of this City a part of the preceding
year's property tax assessed and collected by the City of
Wheat Ridge.
Section III. Qualified Senior Citizens.
1. In order to be a qualified Senior Citizens
elegible to file a claim for a refund, the following re-
quirements must be met:
(a) The claimant must be sixty-five (65) years
of age or older as of January 1 of the year in
which application is made for a refund.
(b) During some part or all of the tax year, the
applicant must have lived in a dwelling or dwelling
unit located within the corporate limits of the
City of Wheat Ridge, Colorado, and because of his
ownership of all or part of said dwelling or
dwelling unit or because of an enforceable con-
tractual obligation, the applicant must have
been obligated to pay all or a part of the property
taxes thereon for the taxable year, and the appli-
cant, in fact, must have paid all of the taxes for
which he was legally obligated to pay, including
specific ownership taxes in the case of a mobile home or
a house trailer; or
(c) During all or some part of the tax year, the
applicant must have lived in a dwelling or dwelling
unit located in the corporate limits of the City of
Wheat Ridge, Colorado, and must have been legally
obligated to pay rent with respect to such dwelling
or dwelling unit and, in fact, must have paid such
rent.
(d) The applicant must have been a resident of the
City of Wheat Ridge for some part of the calendar
year preceding the calendar year in which the appli-
cation is made. No refund shall be paid to any
resident of any dwelling or dwelling unit for any
prior year if any resident of that same
dwelling or dwelling unit has received or is entitled
to receive an allowance for the same period of time.
Section IV. Definitions.
(a) When this ordinance refers to property tax it
shall mean that portion of the total property tax
on any particular parcel of property attributable
to the mill levy of the City of Wheat Ridge, and
where applicable, shall include the average rebate
of specific ownership tax per mobile home received
by the City.
(b) The term "tax year" is defined as the calendar
year immediately preceding the calendar year in which
the application for a City tax refund is made.
(c) The term "household" is defined as one or more
ORDINANCE NO. 188
It
persons who live under one roof and who pay property
tax or rent on the dwelling or dwelling unit in which
the members of the household live. Property taxes
or rent paid on a dwelling unit which is not occupied
by the taxpayer do not qualify for refund under this
ordinance,
(d) The term "dwelling" and "dwelling unit" as used
in this ordinance shall mean any personal residence,
abode, house trailer, mobile home, room habitation,
or apartment, in which the applicant and/or his
spouse primarily reside. Such terms shall be deemed
to include but not limited to single and multi-
family houses, apartments, condominiums, rented
rooms, house trailers, mobile homes, and nursing
home residences.
Section V. Application Procedure.
Every qualified person desiring a refund of City
property taxes must file in the office of the City Clerk
a written application on a form to be provided by the City.
Such application must be filed no earlier than March 1 and
no later than October 31 of the calendar year in which the taxes
sought to be partially refunded were paid. The application form
may require any and all information reasonably necessary for the
administration of this ordinance and shall contain an Affidavit
by the applicant certifying to the applicant's qualifications
for the refunded entitlement.
Section VI. Computation of Refund.
A qualified Senior Citizen of an owner-occupied
dwelling unit, after filing an application in proper form showing
compliance with this ordinance, must bring his paid tax notice
receipt showing the amount of property taxes paid to the City to
be checked and verified by the City Clerk. The City shall re-
fund to the applicant the amount of taxes received by the
City from the applicant's dwelling or dwelling unit up to a
maximum of $35.00 Dollars for any tax year.
A qualified Senior Citizen who occupies a rental unit
or other dwelling unit as defined
(d) shall be entitled to a refund
rental located within the City of
signature verifying the amount of
year; in no event shall this refu
more rental units occupied in the
in Section IV, sub-paragraph
of .1%) one percent of his annual
Wheat Ridge, upon the landlord's
rent paid in the preceding
ad exceed $35.00 for one or
preceding year.
ORDINANCE NO. 188
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Section VII. Administration of Refunds.
(a) The City Clerk is hereby given the responsibility
for the distribution of all refund claim forms and for the
receipt, checking, and verification of information submitted on
the form.
(b) The City Clerk, after receipt and verification
of the refund information, shall forward the application to the
City Treasurer for payment pursuant to the terms and conditions
of this ordinance,
(c) City property tax refunds shall be payable by the
City at any time between September 15 and December 31 of the
year in which application is made at the discretion of the City
Treasurer.
Section VIII. Intervening Death of Applicant.
The City of Wheat Ridge shall make tax refunds pur-
suant to this ordinance payable only to the applicant who
qualifies hereunder, and refunds shall not be paid to anyone
other than the applicant himself. In the event an applicant
dies prior to receiving or cashing a refund pursuant hereto, and
the decedent is survived by a spouse who would be otherwise
qualified as a Senior Citizen applicant for such refund, the
City will honor an application for a refund by such surviving
spouse, even though the application is not timely made in
accordance with the provisions of this ordinance.
Section IX. Rules and Regulations.
The City Clerk, subject to the approval of the City
Administrator, may promulgate such rules and regulations as
he deems appropriate for the administration of this ordinance,
and such rules and regulations may, among other things, impose
reasonable requirements upon applicants regarding proof of age,
rental payments, property taxes paid, place of residence, or
other items of eligibility.
Section X. Severability Clause.
It is hereby declared to be the legislative intent
ORDINANCE NO. 188
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of the City Council. that the several provisions of this ordinance
shall be severable and if any part, section, sub-section, sentence,
clause, or phrase of this ordinance is for any reason determined
to be invalid, such decision shall not affect the remaining
portions of this ordinance, and the City Council hereby declares
that it would have passed this ordinance in each of the sections,
sub-sections, sentences, clauses, or phrases irrespective of
the fact that any one or more parts, sections, sub-sections,
sentences, clauses, or phrases are declared invalid.
Section XI. Unlawful Acts.
No person applying for benefits under this or-
dinance shall make any false statement or submit any false
information either knowingly or with a careless disregard
for the truth of the statement made or information submitted.
A violation of this section shall be punishable by a fine not
to exceed Three Hundred Dollars ($300.00), or imprisonment
not to exceed ninety (90) days or by both such fine and
imprisonment. Upon conviction of a violation of this or-
dinance the applicant may be disqualified from any future
benefits under this ordinance.
Section XII. Effective Date.
This ordinance shall take effect thirty (30) days
after final publication.
INTRODUCED, PASSED, ADOPTED AND ORDERED PUBLISHED
on first reading this 18thday of August AoD. 1975,
by a vote of 6 to 0
PASSED, ADOPTED, AND ORDERED PUBLISHED
on second and final reading this 22nd day of September
A.D. 19759 by a vote of 6 to 0
ER L. R E3ENE Y R
ATTEST:
EVEse Broug it ler<
I, Fli.se Rrnuoham, herPhy rerti `V th-it upoinancP ~F}A:
was 11u1y ,iublished in the Llheat dr]e L-pr+inr' nn thra ~215
daV of F;4 uqus+ after Fi rst rnadi nri
if Elise [lrnugham, i'nrthrr r,erti fv that [ordinance-.-- IM
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wz s rJuly nubli.shnd in the !Jheat Rid!ie Si~ntinel on the
day of Sentember, 1975 after second readimi.
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