19730116 1973-1ORDINANCE NO. 1973-1__
AN ORDINANCE ADDING A NEW ARTICLE TO
CHAPTER 7 OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA
PROVIDING FOR REAL ESTATE TAX RELIEF FOR THE ELDERLY:
QUALIFICATIONS AND PENALTY.
BE IT ORDAINED by the City council of the City of Fairfax,
~Virginia, that Chapter 7 of the Code of the City of Fairfax, Virginia,
be and it hereby is amended by adding a new article, Article VII,
reading in its entirety as follows:
ARTICLE VII. REAL ESTATE TAX RELIEF FOR THE ELDERLY
Sec. 7.29 Definitions.
For the purpose of this Article, the following words and
phrases shall have the meanings respectively ascribed to them by
this section:
"Affidavit" shall mean the Real Estate Tax Exemption
Affidavit.
Virginia.
"City" shall mean Fairfax City, Virginia.
"City Council" shall mean the City Council of Fairfax City,
"City Manager" shall mean the City Manager of Fairfax City,
Virginia, or any of his duly authorized deputies or agents.
"Dwelling" shall mean the full time residence of the person
or persons claiming exemption.
"Exemption" shall mean exemption from the City of Fairfax
Real Estate Tax according to the provisions of this Article.
"Property" shall mean real property.
"Taxable Year" shall mean the calendar year, from January 1
until December 31, for which exemption is claimed.
Sec. 7.30 Exemption Authorized; Effective Date.
Real estate tax exemption is hereby provided for qualified
property owners, who are not less than 65 years of age and who are
eligible according to the terms of this Article. Persons qualifying
for exemption are deemed to be bearing an extraordinary real estate
tax burden in relation to their income and financial worth. The ef-
fective date of this Article shall be January 1, 1973.
1973-1
Sec 31 Administration of the Exem t~_~p_~-
The exemption shall be administered by the City Manager,
or his designee, according to the provisions of this Article. The
City Manager is hereby authorized and empowered to prescribe, adopt,
promulgate and enforce rules and regulations in conformance with the
provisions of this Article, including the requirement of answers under
oath, as may be reasonably necessary to determine qualifications for
exemption as specified by this Article. The City Manager may require
the production of certified Federal tax returns and appraisal reports
to establish income or financial worth.
Sec. 7.32. Qualifications for Exem t~g_q-
Exemption shall be granted to persons who qualify under the
following criteria:
a. The title of the property for which exemption is claimed
must be vested on January 1 of the taxable year, wholly or partially
in the name of the person or persons claiming exemptions.
b. The head of the household occupying the dwelling as
his sole dwelling and in whose name, title, or an interest in title
is vested must be 65 years or older on December 31 of the year immed-
iately preceding the taxable year.
c. The gross combined income of the owner(s) during the
year immediately preceding the taxable year must be determined by the
City Manager to be an amount not in excess of $7,500. Gross combined
income shall include all income from all sources of the owner(s) and
of the owners' relatives living in the dwelling for which exemption is
claimed. The first $1,500 of income of relatives will be exempted.
d. The total combined financial worth of the owner(s) as
of December 31 of the year immediately preceding the taxable year must
not exceed $20,000. The computation of total combined worth shall in-
clude the value of all assets, including equitable interests of the
owner(s) and the owners' relatives living in the dwelling for which
exemption is claimed, but shall exclude the fair market value of the
dwelling for which the exemption is claimed and the land upon which
the dwelling is situated, not exceeding one acre.
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1973-1
Sec. 7.33 claim~'
a. Annually, and not later than March 15 in 1973 and not
later than February 15 for every taxable year thereafter the person
or persons claiming an exemption must file a Real Estate Tax Exemption
Affidavit with the City Manager.
b. The Affidavit shall set forth, in a manner prescribed
by the City Manager, the names of the owner or owners and of the re-
lated persons occupying the dwelling for which exemption is claimed,
their gross combined income, and their total combined net worth.
c. If after audit and investigation, the City Manager
determines that the person or persons are qualified for exemption,
he shall so certify to the Treasurer of Fairfax City who shall deduct
the amount of the exemption from the claimant's real estate tax
liability.
Sec. 7.34 Amount of Exemj~tion: Real Estate.
Qualified persons will be entitled to a full remission of
real estate taxes on the subject dwelling provided that he or they
reside in said dwelling for the entire year in which the exemption
has been granted.
Sec. 7.35 Chanqes in Status.
Changes in income, financial worth, ownership of property
or other factors occurring during the taxable year for which the
Affidavit is filed and having the effect of nullifying qualifications
previously obtained under this Article shall disqualify any person or
persons who may have been previously qualified, from relief of real
estate tax liability for the then current taxable year and the taxable
year immediately following.
Sec. 7.36 Violations.
Any person or persons falsely claiming an exemption shall
be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than $50.00 nor more than $500.00 for each offense.
Sec. 7.37 Administration.
For record keeping purposes the real estate exemption will
be handled as an expenditure in the official books with a credit being
made to the Revenue Section of the budget thereby not affecting the
collection record of the City.
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1973-1
Introduced:
Adopted:
December 19, 1972.
January 16, 1973.
Mayor
Attest:
Cit~ Clerk
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