19920128 1992-1ORDINANCE NO. 1992-1
AN ORDINANCE AMENDING SECTIONS 8-32 AND 8-34,
ARTICLE VII, CHAPTER 8 OF THE CODE OF THE CITY
OF FAIRFAX, VIRGINIA CONCERNING INCOME LIMITATIONS
AND AMOUNT OF EXEMPTIONS FOR REAL ESTATE TAX
RELIEF FOR CERTAIN ELDERLY OR DISABLED PERSONS AND
AMENDING SECTIONS 8-41 AND 8-43, ARTICLE VIII,
CHAPTER 8 OF THE CODE OF THE CITY OF FAIRFAX
CONCERNING INCOME LIMITATIONS AND AMOUNT OF
GRANT FOR RENTAL RELIEF FOR CERTAIN ELDERLY
OR DISABLED PERSONS
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Sections 8-32, 8-34, Article VII, Chapter 8 of the
Code of the City of Fairfax and Sections 8-41 and 8-43, Article
VIII, Chapter 8 of the Code of the city of Fairfax are hereby
amended to read in their entirety as follows:
Sec. 8-32. Criteria for exemption.
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, on December 31 of
the year immediately preceding the taxable year, be
either (1) sixty-five years of age or older, or (2)
permanently and totally disabled.
(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
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 six thousand five hundred dollars ($6,500.00)
of the total income of each such relative will be
exempted. The first seven thousand five hundred
dollars ($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 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 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.
1992-1
-2-
(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 one hundred
fifty thousand dollars ($150,000.00).
Sec. 8-34. Calculation of amount of exemption; limitation.
For eligible owners with a gross combined income not in
dvll~ .... ~v,'~A~ ...... ~^ ~',, the amount of exemption from real estate
tax for any taxable year shall be equal to their real estate tax
liability up to a maximum of ~.~i.i.i~~i.!.i.~.~i~.~.~i~iiiiiii(~ii~i~ii!~i~i~?~ on~
Sec. 8-41. Qualifications for grants.
Rent relief will be granted to persons who qualify under
the following criteria:
(a)
The applicant must have paid rent for his resident
housing within the city during the grant year and must
be a resident of the city on December 31 of the grant
year.
(b)
The applicant, or his spouse if they live together,
must, on December 31 of the grant year, be either (1)
sixty-five (65) years of age or older, or (2)
permanently and totally disabled.
(c)
The gross combined income of the applicant(s) during
the grant year shall be an amount not in excess of
for
'~ ..... ~' Gross combined income shall
dollars ~v=v, ......
include all income from all sources of the appli-
cant(s) and of the relatives of the applicant(s)
living in the dwelling for which rent relief is
claimed. The first six thousand five hundred dollars
($6,500.00) of the total income of each such relative
will be exempted. The first seven thousand five
hundred dollars ($7,500.00) of income received by the
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
applicant(s) and of the spouse of any applicant, must
not exceed one hundred fifty thousand dollars
($150,000.00).
1992-1
(e)
-3-
The applicant or his spouse, if they live together,
must not receive financial assistance under the
provisions of the state public welfare laws and
implementing regulations or the 236 Program ad-
ministered by the Department of Housing and Urban
Development.
Sec. 8-43. Calculation of amount of grant; limitation.
For eligible applicants with a gross combined income not
~_~__ ,~A~ ~ ~, the amount of grant shall be equal to ten
(10) per cent of the actual annual rent paid for a dwelling in
the city during the grant year up to a maximum of i~iiiiili~~
For a qualifying applicant residing in the city for less
than the full grant year, the amount of the grant shall be
determined by computing the amount of the grant which would be
allowed to the applicant if such qualifying applicant had
resided in the city during the entire grant year, dividing such
grant amount by twelve (12) and multiplying this amount by the
number of complete months during which the applicant resided in
the city and met the conditions of this article.
This ordinance shall become effective as provided by law.
INTRODUCED:
PUBLIC HEARING:
ADOPTED:
January 14, 1992
January 28, 1992
January 28, 1992
Date
YOR
ATTEST:
Ci~ C~erk