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HomeMy WebLinkAboutORDINANCE 13-74o 0 ORDINANCE NO. ___ AN ORDINANCE AMENDING TITLE 5 OF THE MUNICIPAL CODE OF THE TOWN OF E$TES PARK,COLORADO,BY ADDING THERETO A NEW CHAPTER,PROVIDING FOR A REFU1D OF A PORTION OF THE TOWN’S PORTION OF PROPERTY TAXES PAID BY ELDERLY PERSONS. WHEREAS,the property tax burden on the residents of the town falls most heavily upon the elderly residents;and WHEREAS,it is the desire of the board of trustees of the town of Estes Park,Colorado,to provide financial relief from the aforesaid burden for the elderly residents of the town by means of refunding to them a portion of the town’s portion of property taxes paid by them; NOW,THEREFORE,BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES PARK,COLORADO: Section 1.Title 5 of the Municipal Code of the Town of Estes Park,Colorado,is hereby amended by adding thereto the following: 5.05.010 Tax refund program for elderly.There is hereby enacted a tax refund program to provide relief from property taxes for elderly residents of the town.It is the purpose of this tax refund program,as defined in this chapter, to refund to the elderly residents of the town a portion of the town’s portion of property taxes for the preceding year which was paid by said residents.This program is intended to apply both to the owner of property who has paid such property tax and to the lessee of property upon which such tax has been paid. 3.05.020 Application for refund.Refunds under the program shall be made to the persons qualifying for such refund, upon written application made to the town clerk on forms to be provided by the town.Such applications shall be filed with the town clerk between August 1 and October 15,inclusive,of the year immediately following the year for which a refund is 0 0 to be made.All applications shall be made upon the oath of the applicant as to the truth of the information contained therein,and shall be subscribed and sworn to before a notary public. 5.05.050 Qualifications.In order to be entitled to a refund under this program,the applicant must meet all the following requirements: 1.The applicant must be sixty-five (65)years of age or older by August 1 of the year in which the appli cation is submitted;provided that if the applicant lives with his or her spouse,it shall be sufficient,for the pur poses of this qualification,if the applicant or the appli cant’s spouse is sixty—five (65)years of age or older by said August 1. 2.The applicant must have been a resident of the town during at least a part of the year when the property tax,for which a refund is applied for,was assessed. 5.The applicant must have paid property taxes assessed in the previous year on a dwelling unit which lie or she owned and in which he or she lived,or which applicant, in the alternative,must have paid rent in the previous year when property taxes were assessed on the dwelling unit or portion thereof in which he or she lived. 5.05.040 Amount of refund.If the applicant meets the requirements of this chapter,the town shall refund to him or her an amount of money as follows: 1.If the applicant lived in his or her own dwelling unit during all or part of the calendar year pre ceding the year in which the application is submitted,the town shall refund to the applicant that portion of the total property taxes levied by the town for which the applicant was legally obligated to pay,and in fact did pay,on said dwelling unit. —2— 0 0 2.If the applicant rented the dwelling unit or a portion thereof,in which he or she lived during all or part of the calendar year preceding the year in which the application is submitted,the town shall refund to the appli cant an amount equal to 0.72%of the rental payments made by such applicant during the preceding year. 3.If,during the calendar year preceding the year in which the application is submitted,the applicant owned and lived in two or more dwelling units,rented and lived in two or more dwelling units or owned and lived in a dwelling unit for a portion of said preceding year and rented and lived in a dwelling unit for the remaining portion of the year,the town shall refund to him or her a prorated sum in accordance with parts I and 2 of this subsection,based upon the number of months the applicant lived in each respective dwelling unit. 3.05.050 Refunds payable only to applicant.The town of Estes Park shall make tax refunds pursuant to this chapter,only directly to the applicant who qualifies there- for,and refunds shall not be paid to anyone other than the applicant.In the event an applicant dies prior to receiving or cashing a refund pursuant hereto,any check representing such refund shall be null and void,and such refund shall not become an asset of the decedentTs estate.In the event, however,that the decedent is survived by a spouse who would be qualified as an applicant for such refund,the town will honor an application for a refund by such surviving spouse, even though the application is not timely made in accordance with the provisions of this chapter. 3.05.060 Definitions.In construing this chapter, the following words and terms shall be deemed to have the following meanings: I.“Owned”shall mean possessed of legal —3— 0 0 incidents of ownership,irrespective of whether the appli cant’s name appears on the recorded deed of the property. 2.“Property tax”shall mean any tax on real property,a portion of which is attributable to the mill levy assessed by the town of Estes Park.For purposes of this chapter,the term property tax shall also include any ad valorem tax paid by the occupant of a mobile home,either directly as the owner thereof or indirectly in the form of rent,which ad valorem tax is attributable in part to a mill levy assessed by the town of Estes Park. 3.“Dwelling”and “dwelling unit”shall mean any structure,residence,abode,room,habitation,apartment, or lot or plot of land in or upon which the applicant perma nently resides,which,however,shall not include any part or portion thereof which is rented or let out to others or is used for a business purpose.Such terms shall be deemed to include,but not limited to single and multifamily houses, apartments,condominiums,rented rooms,nursing home residences, and trailer and mobile home park space. 3.05.070 Rules and regulations.The town clerk shall have the power to formulate and promulgate rules and regu lations for the athninistration of this tax refund program not inconsistent with the provisions of this chapter. Section 2.If any part or parts of this ordinance are for any reason held to be invalid,such shall not affect the remaining portions of this ordinance. Section 3.The board of trustees of the town of Estes Park,Colorado,herewith finds,determines and designates that this ordinance is necessary for the immediate preservation of the public peace,health and safety,for tax refunds to elderly persons affects the public peace,health and safety;and where as,in the opinion of the board of trustees,an emergency exists, -4- 0 this ordinance shall take effect and be in force five (5) days after its final passage,adoption and publication. PASSED BY Tf BOARD OF TRUSTEES MD SIGD THIS _____ DAY OF ,1974. 7 Mayor / TOWN OF ESTES PARK,COLORADO (SEAL) ATEST:,fl Town Clerk —5—