Sec. 33-68. - Postponement authorized; lien continued.
Sec. 33-71. - Eligibility requirements.
Sec. 33-73. - Surviving spouse.
Sec. 33-75. - Affidavit; certificate of disability.
Sec. 33-76. - Recording of postponement action.
Sec. 33-77. - Subsequent change in income, etc.
Sec. 33-78. - Payment of postponed assessments.
Secs. 33-79—33-85. - Reserved.
Sec. 33-68. - Postponement authorized; lien continued.
Pursuant to authority granted to the City of Newport News by § 15.2-2407, Virginia State Code, postponement of payment of sanitary sewer assessments is provided for qualified property owners who are not less than sixty-five (65) years of age or who are permanently and totally disabled meeting certain conditions until the sale of the property or the death of the last eligible owner, provided such property owners are eligible and granted approval for such postponement according to the terms of this article. Property owners who are sixty-five (65) years of age or older and are permanently and totally disabled may apply for postponement under either or both situations. Persons qualifying for postponement are deemed to be bearing an extraordinary financial burden in relation to their income and net worth, however nothing in this article shall be construed to prevent any property owner from paying the sewer assessment, plus any applicable and accrued interest, at any time.
(1)
Postponement periods are limited to one (1) year (from July 1 through June 30 of the following year, unless nullified for any reason during such period) for each application that is approved according to the provisions of this article, however under no circumstances shall any combination of postponements affecting any single property for any one (1) or more persons exceed a total of ten (10) years.
(2)
Sanitary sewer assessments shall constitute a lien upon the properties to which they apply without regard to any postponement that may be approved according to the provisions of this article.
(Ord. No. 5934-03, § 1)
For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
Affidavit. The sanitary sewer assessment postponement affidavit provided for in this article.
Commissioner. The Commissioner of the Revenue, City of Newport News.
Dwelling. The full-time residence of the person or persons claiming eligibility for postponement under this article.
Elderly. Persons who are at least sixty-five (65) years of age.
Income. Gross income from all sources, without regard to whether a tax return is actually filed. Income shall not include life insurance benefits or receipts from borrowing or other debt.
Net worth. Financial net worth of a person's assets after allowable deductions and exclusions have been made according to the provisions of this article.
Permanently and totally disabled. Unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity that can be expected to result in death or can be expected to last for the duration of such person's life, provided that such condition is certified according to the provisions of this article.
Postponement. The act taken by the city, as provided by this article, to authorize a delay by any person in paying the sanitary sewer assessment.
Taxable year. The fiscal year, from July 1 until June 30 of the following year, for which a postponement is authorized under this article.
(Ord. No. 5934-03, § 1; Ord. No. 6462-08, § 1)
The postponement of payment of sanitary sewer assessments shall be administered by the commissioner of the revenue, under the guidance of the city manager and according to the provisions of this article. The commissioner is hereby 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 postponement as specified in this article. The commissioner may require the production of verifiable proof of age, certification(s) of disability, certified tax returns, and asset appraisal reports along with expense/debt documents to establish income or net worth.
(Ord. No. 5934-03, § 1; Ord. No. 6462-08, § 1)
Sec. 33-71. - Eligibility requirements.
Postponement of payments for sanitary sewer assessments under this article shall be granted to persons meeting the following requirements:
(1)
The head of the household occupying the property that is subject to a sanitary sewer assessment and owning title or partial title thereto shall not be less than sixty-five (65) years of age or shall be permanently and totally disabled regardless of his or her age at the time application for postponement is made.
(2)
Subject to subsection (4) of this section, the total combined income received from all sources during the preceding calendar year by (i) owners of the dwelling who use it as their principal residence and (ii) owners' relatives who live in the dwelling in the year application is made, as determined by the commissioner, shall not exceed the greater of fifty thousand dollars ($50,000.00) or the income limits annually published by the department of housing and urban development for qualifying for federal housing assistance pursuant to section 235 of the National Housing Act (12 USC § 1715z). Total combined income shall include all income and money received from all sources of the owner and the owner's relatives living in the dwelling for which the postponement is claimed; provided that the following shall be excluded, as permitted by the Virginia State Code, § 58.1-3211:
a.
Ten thousand dollars ($10,000.00) of income of each relative who is not the spouse of an owner living in the dwelling and who does not qualify for the exemption provided by subdivision (4) of this section; and,
b.
Ten thousand dollars ($10,000.00) of income, from whatever source, shall be excluded from the income of any owner who is permanently and totally disabled.
(3)
Subject to subsection (4) of this section, the total combined financial net worth, including the present value of all equitable interests, as of December 31 of the immediately preceding calendar year, of the owners, and of the spouse of any owner, excluding the fair market value of the dwelling and the land, not exceeding one (1) acre, upon which it is situated shall not exceed two hundred thousand dollars ($200,000.00). Furnishings, including furniture, household appliances, and other items typically used in a home, are excluded from the calculation, as permitted by the Virginia State Code, § 58.1-3211.2.
(4)
Notwithstanding subsection (2) and (3) of this section, if a person qualifies for a postponement under this article, and if the person can prove by clear and convincing evidence that the person's physical or mental health has deteriorated to the point that the only alternative to permanently residing in a hospital, nursing home, convalescent home, or other facility for physical or mental care is to have a relative move in and provide care for the person, and if a relative does then move in for that purpose, then none of the income of the relative or of the relative's spouse shall be counted toward the income limit, provided the owner of the residence has not transferred assets in excess of ten thousand dollars ($10,000.00) without adequate consideration within a three-year period prior to or after the relative moves into such residence.
(Ord. No. 5934-03, § 1; Ord. No. 6281-06, § 1; Ord. No. 6462-08, § 1)
The fact that persons who are otherwise qualified for postponement pursuant to this article reside in hospitals, nursing homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the property for which postponement is sought does not continue to be the sole dwelling of such person during such extended periods of other residence so long as such property is not used by or leased to others for consideration.
(Ord. No. 5934-03, § 1)
Sec. 33-73. - Surviving spouse.
A change in ownership of the pertinent property to a spouse which results solely from the death of the qualifying individual shall not be cause, of itself, to immediately nullify a postponement when such surviving spouse was originally party to the approved postponement. Such widow or widower shall be accorded an opportunity to make application for postponement in her or his own right within six (6) months after the death of the eligible owner or upon the next relevant application date, whichever is later.
(Ord. No. 5934-03, § 1)
Annually, and not later than June 30 of each calendar year, a person claiming a postponement of payment of a sanitary sewer assessment shall file an application therefor with the commissioner. The application shall set forth, in a manner prescribed by the commissioner, the names of the related persons occupying the property for which the postponement is claimed, their total gross combined income and their total combined financial net worth.
(Ord. No. 5934-03, § 1; Ord. No. 6462-08, § 1)
Sec. 33-75. - Affidavit; certificate of disability.
(1)
Annually, as part of the application for postponement, the person or persons claiming postponement of payments regarding a sanitary sewer assessment shall file a postponement affidavit with the commissioner. Failure to file a properly complete affidavit with the application shall disqualify any otherwise qualified applicant, except as provided in this article for a surviving spouse.
(2)
The affidavit required by this section shall set forth, in a manner prescribed by the commissioner, the names of the related persons occupying the dwelling for which postponement is claimed, their total gross combined income and their total combined financial net worth. The affidavit shall indicate whether the claimant is applying under the age criterion, the disability criterion, or both.
(3)
If the age criterion is claimed, the applicant must provide a document or documents, as required by and acceptable to the commissioner, verifying that he or she is sixty-five (65) years old or older at the time of application.
(4)
If the disabled criterion is claimed, whether or not the claimant is sixty-five (65) years old or older, the affidavit shall have attached thereto a certification by the social security administration, 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 such person is permanently and totally disabled as defined in this article. The affidavit of at least one (1) of such doctors shall be based upon a physical examination of such person by such doctor. The affidavit of one (1) of such doctors may be based upon medical information contained in the records of the civil service commission which is relevant to the standards for determining permanent and total disability as defined in this article.
(Ord. No. 5934-03, § 1; Ord. No. 6462-08, § 1)
Sec. 33-76. - Recording of postponement action.
If, after audit and investigation, the commissioner determines that the applicant is qualified for a postponement under this article, the commissioner may approve the application and notify the applicant, and shall provide a copy of the approved application to the city treasurer, who shall cause the records of the sanitary sewer assessments to be annotated accordingly.
(Ord. No. 5934-03, § 1
Sec. 33-77. - Subsequent change in income, etc.
Changes with respect to total gross combined income, total combined financial net worth, and/or ownership of the property subject to postponement or other factors occurring after a postponement is granted under this article shall be reported to the commissioner. Any such changes that become contrary to or violate any provision of this article shall nullify the postponement, and the commissioner shall notify the city treasurer of the same.
(Ord. No. 5934-03, § 1; Ord. No. 6462-08, § 1)
Sec. 33-78. - Payment of postponed assessments.
The entire balance of any sanitary sewer assessment that has been approved for postponement pursuant to the provisions of this article shall be paid, without interest, to the city treasurer by the vendor upon the sale of the property upon which the assessment is placed or, except as provided in this article for surviving spouses, from the estate of the decedent within one (1) year after the death of the last owner thereof who qualified for postponement under the provisions of this article.
(Ord. No. 5934-03, § 1)
FOOTNOTE(S):
(102) Editor's note— Ord. No. 5934-03, § 1, adopted May 27, 2003, amended Art. V, in its entirety, to read as herein set out in §§ 33-68—33-78. Prior to inclusion of said ordinance, Art. V pertained to postponement of payment of sewer assessments by elderly property owners. See the Code Comparative Table. (Back)
(102) Cross reference— Exemption or deferral of real estate taxes for elderly and disabled persons, § 40-46 et seq. (Back)