1n. Resolution Authorizing Deferment of Speical Assessments PW061 C ITYOF --- w-
1 CHANHASSEN
690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317
1 (612) 937 -1900 • FAX (612) 937 -5739
1V1BMORA Action by City Administrator
I TO: Don Ashworth, City Manager brtdorsed ..-.. D Modifies
RejectecL _
I FROM: Charles Folch, Director of Public Works /City Engineer eat_ IO -�- 1 ;
Dete Submitted to Commission
DATE: October 5, 1993
1 Dete Submitted to Council
SUBJ: Resolution Authorizing Deferment of Special Assessments 10" /i ` `¢'
PW461
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The laws governing the special assessment of public improvement projects allow for the
1 deferment of said assessments to senior citizens or totally disabled individuals when the
assessment is determined to cause a financial hardship. In discussing this matter with the City
Attorney, it appears appropriate the City should adopt a resolution identifying the application •
1 process and qualification requirements for these types of deferments. The resolution basically
states that a homesteaded property owned by a person of age 65 years or older or a person who
has a permanent and total disability can make application for a "hardship" deferment of a special
I assessment levied against their property. Hardship is defined in terms of the average annual
payment of the special assessment would exceeding 1% of the adjusted gross income of the
senior citizen or handicapped property owner. This hardship deferral must be renewed annually.
I The Council may grant or deny the deferment, and if granting the deferment, it may require the
payment of interest due each year. The sale, transfer or subdivision of the property, loss of
I homestead status or death of the owner when there is no eligible spouse for deferment, shall
cause special assessment deferment to terminate and all amounts accumulated plus applicable
interest will become due.
1 This assessment deferment policy shall apply to pre - existing, pending and future levies of special
assessed public improvement projects. It is therefore recommended that the City Council approve
1 the attached resolution authorizing deferment of special assessments.
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1 Attachment: 1. Resolution
2. Deferment Application (Sample)
I c: Jean Meuwissen, Treasurer
Dave Hempel, Assistant City Engineer
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1 CITY OF CHANHASSEN
CARVER AND HENNEPIN COUNTIES, MINNESOTA
1 DATE: October 11, 1993 RESOLUTION NO:
1 MOTION BY: SECONDED BY:
A RESOLUTION AUTHORIZING DEFERMENT OF SPECIAL ASSESSMENTS
' WHEREAS, the City recognizes that certain citizens may have a very difficult time in
paying special assessments.
1 NOW, THEREFORE, BE IT RESOLVED by the Chanhassen City Council, Minnesota;
1. The Council may defer the payment of any special assessment on homestead
1 property owned by individuals 65 years of age or older or retired by virtue of a permanent and
total disability for whom it would be a hardship to make the payment. If the property is
' homesteaded by more than one person, only one must be 65 years of age or older.
2. A hardship exists when the average annual payment for all assessments levied
1 against the subject property exceeds one percent (1 %) of the adjusted gross income of the
applicant, as evidenced by the applicant's most recent federal income tax return.
' 3. "Permanent and total disability" means the inability to hold gainful employment
by reason of mental or physical disability.
' 4. The deferment shall be granted upon certification by the owner on a form
prescribed by the County Auditor supplemented by the City Clerk to establish the qualification
of the owner of such deferment. Initial applications must be filed within thirty (30) days after
' the adoption of an assessment roll for new levies or by October 31 for preexisting levies.
Applications must be renewed annually by the filing of a similar application not later than
October 31. The Council shall either grant or deny the deferment and, if it grants the deferment,
' it may require the payment of the interest due each year. If the Council grants the deferment,
the Clerk shall notify the County Auditor and the county Assessor who shall record a notice of
the deferment with the Council Recorder setting forth the amount of the assessment.
' 5. The option to defer the payment of special assessments shall terminate and all
amounts accumulated plus applicable interest shall become due upon the occurrence of any one
1 of the following events: (1) the death of the owner when there is no spouse who is eligible for
deferment; (2) the sale, transfer, or subdivision of all or any part of the property; (3) loss of
homestead status on the property; (4) determination by the Council for any reason that there
1 would be no hardship to require immediate or partial payment; or (5) failure to timely file a
renewal application.
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6. Upon the occurrence of one of the events specified in the subdivision 5 above, the
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Council shall terminate the deferment. Thereupon, the City Clerk shall notify the Council
Assessor and the County Auditor of the termination, including the amounts accumulated on
unpaid installments plus applicable interest which shall become due and payable as a result of
the termination.
Passed and adopted by the Chanhassen City Council this 11th day of October, 1993.
ATTEST: 1
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Don Ashworth, City Clerk/Manager Donald J. Chmiel, Mayor
YES NO ABSENT
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Application and Authorization
for Delayed Payment of Tax of Special Assessments
1 for Senior Citizens' Homestead Laws 1974, Chapter 206
' STATE OF MINNESOTA
COUNTY OF CARVER Date , 19
TO: County Auditor, Carver County, Minnesota
1 I, the undersigned, declare under penalties of perjury
Thatlresideat
That I am not less than 65 years of age and that the date of my birth is
That I am the owner of the property legally described as:
Property Identification No.
That my interest in the ownership of the above property was acquired on
, 19 , and is as follows:
1. Sole ownership (Enteryes, if applicable)
2. Joint tenancy, held with
1 3. Other undivided interest (specify)
That on January 2, 19 , or June 1, 19 , I owned and occupied the above property as my
' homestead and such occupancy began on , 19 .
That the installments for improvements on the special assessments duly adopted in ordinance by
the of as of , 19
1 which have been allocated against the subject property would create undue personal hardship on
my behalf and I respectfully request that payment be delayed and that such installments be so
deferred for the years 19 to 19
Signed
' Owner
FOR CITY USE ONLY
I, , Clerk of the of
in County, State of Minnesota, do hereby certify that the application of
, above named, has been duly reviewed and that
in accordance with the minutes of official record in said chambers was duly APPROVED
or DENIED as of , 19
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That in accordance with approval granted, the special assessments listed below on the affiants
subject property levied for annual collection in the amounts and for the years shown be so
deferred with interest at the annual rate shown until such time as it is deemed the applicant no
longer qualifies or the property loses its eligibility.
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Name of Auditors D/P Total Years of
Collection Interest
Assessment Number No. Amount (Inclusive) Rate
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I o hereby that I required file Income Tax Return in
d eby certify t at am not equ ed to lean come ax etu accordance with
United States IRS regulations. 1
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I further certify that my annual income from all sources including pensions, earned income
or indirect income is less than $ 1
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Signature
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Name
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Address
Date
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STATE OF MINNESOTA) 1
(
COUNTY OF CARVER )
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The foregoing instrument was acknowledged before me this day of ,
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Notary Public
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