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HomeMy WebLinkAboutOrd 4608 12/21/1993 ORDINANCE NO. 4608 AN ORDINANCE AMENDING CHAPTER 8, BY CREATING ARTICLE XIV, PROPERTY TAX RELIEF, OF THE VILLAGE OF MOUNT PROSPECT MUNICIPAL CODE NOW, THEREFORE, BE IT ORDAINED, by the President and Board of Trustees of the Village of Mount PrOspect, Cook County, Illinois, as follows: SECTION ONE: That Chapter 8, Article XIV, Property Tax Relief, of the Village of Mount Prospect Municipal Code shall be created as follows: CHAPTER 8 ARTICLE XIV PROPERTY TAX RELIEF SECTION: 8-14-1: Definitions 8-14-2: Property Tax Relief Grant 8-14-3: Application of Grant 8-14-4: Decision on Award of Grant 8-14-5: Confidentiality of Records 8-14-6: Recovery of False Claims; Interest 8-14-1: Definitions: Household The family members living together in the same residence. Household Income The combined income of the members of a household Income Adjusted gross income, properly reportable for Federal income tax purposes under the provisions of the U. S. Internal Revenue Code, modified by adding thereto the sum of the following amounts to the extent deducted or excluded from gross income in the computation of adjusted gross income: A. An amount equal to all amounts received during the taxable year as a pension, an annuity under an annuity, endowment or life insurance contract or under any other contract or agreement. B. An amount equal to all amounts received as income from tax exempt obligations of Federal, State or local governments or governmental agencies and any other tax exempt income under the U. S. Internal Revenue Code. C. An amount equal to the amount of benefits paid under the Federal Social Security Act during the taxable year. D. An amount equal to the amount of benefits paid under the Railroad Retirement Act during the taxable year. E. An amount equal to the total amount of public assistance cash payments received from any governmental agency during the taxable year. F. An amount equal to the total amount of depreciation and depletion expense deducted from rental, royalty, and business income. Qualified Resident Any individual who is: A. The owner and occupant of a single-family residence or personally-owned apartment, condominium or townhouse unit in the Village of Mount Prospect upon which said owner is legally obligated to pay real estate property taxes, and B. Whose household income as defined herein docs not exceed Two Hundred Percent (200%) of the poverty guidelines for a one-member family unit as issued by the Department of Health and Human Services and in effect for the year in which the real estate property taxes become due; or if the number of the household members is greater than one, whose household income as defined herein docs not exceed Two Hundred Percent (200%) of the poverty guidelines for a two-member family unit as issued by the Department of Health and Human Services and in effect for the year in which the real estate property taxes become due. Real Estate Ad valorem real estate property taxes levied against a residence, but docs not Property Taxes include special assessments, interest or water and sewer and other user charges. Residence The principal dwelling place in the Village owned and occupied by a qualified resident or a qualified resident's household, and includes single-family homes and personally-owned apartment, townhouse and condominium units, but not apartment, townhouse and condominium buildings. 8-14-2: Property Tax Relief Grant: Any qualified resident defined herein, whose household is liable for payment of real estate property taxes is entitled to a grant pursuant to this Section, which grant will be in an amount equal to fifty percent (50%) of that portion of his or her real estate property tax up to a maximum of $100.00 which was levied by and on behalf of the Village and paid by the qualified resident. If the qualified resident has resided in the residence being taxed for less than the full year in the applicable taxable year, he or she shall be entitled to a grant prorated on the basis of one-twelfth (1/12) of the total for each month or portion of a month that he or she owned and occupied that residence. 8-14-3: Application for Grant: Each qualified resident entitled to a grant hereunder shall file an application for such grant with the Finance Director or his/her designee on a form to be provided by the Village by December 31 of the year immediately after the year of the applicable real estate property tax levy (e.g. December 31, 1994 for a grant to apply against the 1993 real estate property tax levy). Such application shall be accompanied by the applicant's original real estate property tax b/ll for the year for which the grant is sought and the applicant's completed personal U. S. Income Tax Return for the taxable year (1993 Personal Income Tax Return if seeking a grant against the 1993 real estate property tax levy), and such accompanying documents as may be requested by the Village to prove entltiement to the grant, including, but not necessarily limited to, a personal affidavit regarding income received by the qualified resident and his or her spouse which is not reported on said personal Income Tax Return. If the qualified resident and his or her spouse file separate Income Tax Returns, both such returns shall accompany the application and both may be required to submit additional information as aforesaid. The right to file an application and receive a grant hereunder shall be personal to the applicant and shall not survive the applicant's death, but such right may be exercised on behalf of the applicant by the applicant's legal guardian or custodian or attorney-in-fact; provided, however, if an applicant dies after having filed a timely claim, and said applicant is survived by his or her spouse, then the grant shall be paid to such spouse. Only one member of a household may file an application and receive a grant hereunder. While both members of a household are otherwise entitled to a grant, they must agree as to which of them will file an application. 8-144: Decision on Award of Grant: Upon receipt of a timely filed application and all accompanying documentation as may be required, the Finance Director or his/her designee shall, as soon as practical thereafter, determine whether the applicant is a person entitled to a grant under this Section. If the Finance Director determines that the applicant is not so entitled to receive a grant hereunder, he/she shall so notify the applicant in writing and the applicant shall have ten (10) days after receipt of such notice to appeal such determination to the Village Manager. Such appeal shall be deemed properly made by filing a written statement with the Village Manager within said ten (10) day period, which statement shall include a statement of the reasons upon which the appeal is based. As soon as practicable after such appeal is filed, the Village Manager shall consider such appeal and make a final determination based upon the written documents submitted by the Finance Director and the applicant. The decision of the Village Manager shall be final, and there shall be communicated to the applicant within five (5) business days after the determination is made. 3 8-14-5: Confidentiality of Records: All records and documents filed with the Village under this Section, or obtained from any investigation conducted hereunder, shall be confidential, except for use for official Village purposes or as may be provided by any law specifically applicable to home rule municipalities as a limit on such home rule municipality's authority. Nothing contained herein shall prevent the Village from publishing or making available reasonable, in the discretion of the Village, statistics concerning the operation of this grant program provided that it is published or made available in a manner so that no individual grant or claim is disclosed. 8-14-6: Recovery of False Clalmn~ Interest: The Village may recover from any claimant any amount paid under this Section on account of an erroneous, false or fraudulent claim, together with interest thereon at twelve percent (12%). 4 ECTION TWO: The Village Clerk is hereby authorized to publish this Ordinance in pamphlet form. SECTION THREE: That all ordinances and resolutions or parts thereof in conflict with the provisions of this ordinance are, to the extent of such conflict, expressly repealed. SECTION FOUR: That this ordinance shall be in full force and effect on January 1, 1994 after its passage, approval and publication as provided by law. AYES: Corcoran, Hendricks, Hoefert, Skowron, Wilks NAYS: None AI3SF_aN-T: Ctowes PASSED and APPROVED this 21st day of December, 1993. ATrF_ST: Gerald L. l~arle~, V~/~. ;emdent Village Clerk 5