ORDINANCE NO. 06-15(  )

 

AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE VII, REAL ESTATE EXEMPTION FOR CERTAIN ELDERLY AND DISABLED PERSONS, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA

 

BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, Article VII, Real Estate Exemption for Certain Elderly and Disabled Persons, is hereby amended and reordained as follows:

 

By Amending:

Sec. 15-704       Persons eligible for exemption

Sec. 15-705       Amount of exemption

 

CHAPTER 15.  TAXATION

 

ARTICLE VII.  REAL ESTATE EXEMPTION FOR

CERTAIN ELDERLY AND DISABLED PERSONS

 

Sec. 15-704 Persons eligible for exemption.

 

            Persons who satisfy all of the following requirements are eligible for the exemption established in section 15-703:

 

            A.         The person claiming the exemption shall have either:

 

            1.         Reached the age of sixty-five (65) years prior to the taxable year for which the exemption is claimed; or

 

            2.         Became permanently and totally disabled prior to the taxable year for which the exemption is claimed.

 

            B.         The person claiming the exemption shall be a person owning title or partial title in the dwelling.

 

            1.         The person claiming the exemption shall own title or partial title to the real estate for which the exemption is claimed on January 1 of the taxable year.

 

            2.         A dwelling jointly owned by a husband and wife may qualify if either spouse is sixty-five (65) years of age or older or is permanently and totally disabled.

 

            3.         Except as provided in paragraph (B.2), the exemption shall not apply to a dwelling jointly owned by a person who is sixty-five (65) years of age or older or who is permanently and totally disabled (an “exempt person”), and a person who not an exempt person.

 

            C.         The person claiming the exemption shall occupy the dwelling as that person’s sole dwelling.

 

            1.         The dwelling shall not be used for commercial purposes.

 

            2.         The fact that a person who otherwise qualifies for exemption established by this article resides in a hospital, nursing home, convalescent home or other facility for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which the exemption is sought does not continue to be the sole dwelling of the person during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.

 

            D.         A manufactured home is real estate eligible for the exemption established by this article if the person claiming the exemption demonstrates to the satisfaction of the director of finance that the manufactured home is permanently affixed.  Either of the following shall be evidence that the manufactured home is permanently affixed:

 

            1.         The person claiming the exemption owns title or partial title to the manufactured home and the land on which the manufactured home is located, and the manufactured home is connected to permanent water and sewage lines or facilities; or

            2.         Whether or not the manufactured home is located on land on which the person claiming the exemption owns title or partial title, the manufactured home rests on a permanent foundation and consists of two (2) or more units which are connected in such a manner that they cannot be towed together on a highway, or consists of a unit and other connected rooms or additions which must be removed before the manufactured home can be towed on a highway. 

 

            E.         The total combined income shall not exceed thirty thousand dollars ($30,000.00) fifty thousand dollars ($50,000.00) for the calendar year immediately preceding the taxable year.

 

            F.         The net combined financial worth shall not exceed ninety thousand dollars ($90,000.00) one hundred twenty-five thousand dollars ($125,000.00) as of December thirty-first of the calendar year immediately preceding the taxable year.

 

(2-15-73; 3-20-75; 11-9-77; 8-13-80; 6-12-85; 5-13-87; Ord of 12-19-90; Ord. of 4-7-93; Ord. 96-8(2), 12-11-96; Code 1988, § 8-26; 9-9-81; Ord. 12-19-90; Code 1988, § 8-26.1; Ord. 98-A(1), 8-5-98; Ord. 00-15(2), 9-20-00; Ord. 03-15(2), 11-5-03; Ord. 04-15(2), 12-1-04, effective 1-1-05)

 

            State law reference--Va. Code §§ 58.1-3210, 58.1-3211, 58.1-3212, 58.1-3214, 58.1-3215.

 

 Sec. 15-705 Amount of exemption.

 

            The amount of the exemption established by this article from the real estate tax for any taxable year shall be as follows:

Percentage of Real Estate Tax Exempted

 

Net Combined Financial Worth

$0- $80,000

$0- $85,000

$80,001-$85,000

$85,001-$105,000

$85,001-$90,000

$105,001-$125,000

Total Combined Income

$0-$18,000

$0-$20,000

100.0%

90.0%

80.0%

$18,001-$22,000

$20,001-$30,000

75.0%

67.5%

60.0%

$22,001-$26,000

$30,001-$40,000

50.0%

45.0%

40.0%

$26,001-$30,000

$40,001-$50,000

25.0%

22.5%

20.0%

Over $30,000

Over $50,000

0.0%

0.0%

0.0%

 

 (2-15-73; 11-9-77; 8-13-80; Ord. of 12-19-90; Ord. of 4-7-93; Code 1988, § 8-27; Ord. 98-A(1), 8-5-98; Ord. 00-15(2), 9-20-00; Ord. 04-15(2), 12-1-04)

 

            State law reference--Va. Code § 58.1-3212.

 

This ordinance shall be effective on and after January 1, 2007.

 

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