19881213 1988-28ORDINANCE NO. ] 988-28
AN ORDINANCE AMENDING SECTIONS 8-32(c),
8-32(d) and 8-34(h) OF ARTICLE VII, CHAPTER
8, OF THE CODE OF CITY OF FAIRFAX,
VIRGINIA, REAL ESTATE TAX RELIEF FOR
CERTAIN ELDERLY OR DISABLED PERSONS AND
SECTIONS 8-41(c) and (d) AND 8-43(h) OF
ARTICLE VIII, CHAPTER 8, OF THE CODE OF THE
CITY OF FAIRFAX, RENTAL RELIEF FOR CERTAIN
ELDERLY OR DISABLED TENANTS
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia, that Sections 8-32(c), 8-32(d) and 89-34(h) of
Article VII, Chapter 8 of the Code of the City of Fairfax,
Virginia, are amended to read in their entirety as follows:
Article VII. Real Estate Tax Relief for Certain
Elderly or Disabled Persons.
For state law as to authority of city to adopt this
article, see Code of Va., section ~-~. 58.1-
3210.
As to due date of real estate taxes, see section 8-2 of
this Code. As to assessment of real estate, see
sections 8-5 to 8-7.
Sec. 8-32. Criteria for exemption.
(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
twenty-two thousand dollars ($~r~8~) ($22,000.00). Gross
combined income shall include all income from all sources of
the owner(s) and of the relatives of the owner(s) living in the
dwelling for which exemption is claimed. The first f~ six
thousand five hundred dollars ($%r~8) ($6,500.00) of the
total income of each &t-~ such relative~ will be exempted. The
first $7,500.00 of income received by the owners as
compensation for permanent disability shall also be exempted.
The fact that persons who are otherwise qualified for tax
exemption are residinq in hospitals, nursing homes,
convalescent homes or other facilities for physical or mental
care for extended periods of time shall not be construed to
1988-28
mean the real estate for which tax exemption is sought does not
continue to be the sole dwelling of such persons during such
extended periods of other residence so long as such real estate
is not used by or leased to others for consideration.
(d) The net combined financial worth, including equitable
interests, as of December 31 of the immediately preceding
taxable year, of the owner(s), and of the spouse of any owner,
excluding the value of the dwelling and the land, not exceeding
one acre, upon which it is situated, must not exceed ~t~
~$~r~-~he~&~-~e~&~s seventy-five thousand dollars
($75,o00.00).
Sec. 8-34. Calculation of amount of exemption; limitation.
(h) Nine (9) percent of such income in excess of eleven
thousand dollars ($11,000.00), but not in excess of twenty-two
~-e~ thousand dollars ($22,000.00)
BE IT FURTHER ORDAINED by the City Council of the City of
Fairfax, Virginia, that Sections $-41(c) and (d) and $-43(h),
Article VIII, Chapter 8 of the Code of the City of Fairfax are
hereby amended to read in their entirety as follows:
ARTICLE VIII. RENTAL RELIEF FOR CERTAIN ELDERLY OR DISABLED
TENANTS
Sec. 8-41. Qualifications for grants.
(c) The gross combined income of the applicant(s) during
the grant year shall be an amount not in excess of
~h~&~-~e~&~-~r~8~ twenty-two thousand dollars
($22,000.00). Gross combined income shall include all income
from all sources of the applicant(s) and of the relatives of
the applicant(s) living in the dwelling for which rent relief
is claimed. The first f~-~he~&~-~r~~ six thousand
five hundred dollars ($6,500.00) of the total income of ~1~
each such relative~ will be exempted. The first seven thousand
1988-28
five hundred dollars ($7,500.00) of income received by thn
applicant or his spouse as compensation for permanent
disability shall also be exempted. If the applicant has been a
resident of the city for less than the full grant year, the
income received for the grant year and the maximum allowable
income shall be prorated for the period of actual residency.
(d) The net combined financial worth, including equitable
interests, as of December 31 of the grant year, of the grant
year, of the applicant(s) and of the spouse of any applicant,
must not exceed ~-~he~&~-~e~&~-~r~8+ ~eventy
five thousand dollars ($75,000.00).
Sec. 8-43 Calculation of amount of qrant; limitation.
(h) Nine (9) percent of such income in excess of eleven
thousand dollars ($11,000.00), but not in excess of
~he~&~-~e~&~-~r~~ twenty-two thousand dollars
($22.000.00).
This ordinance shall be effective immediately upon its
execution by the Mayor.
INTRODUCED:
ADOPTED :
ATTEST:
November 29, 1988
December 13, 1988
.... ~- C~ty Clerk
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