Minutes 09/26/2017 - Laserfiche WebLink

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September 26, 2017 Discussion:  Beginning with the FY2015 Budget, City Council has made quarterly appropriations of the Portsmouth Public Schools Budget. Financial Impact:  Funds are appropriated in the city’s FY 2018 general fund to pay for the local contribution to the school system. The attached ordinance implements the second quarter amount. Staff Recommends:  Adoption of the ordinance. Next Steps Following Council Action:  The Finance Department and the Schools will complete the necessary budget adjustments. Motion by Ms. Lucas-Burke, and seconded by Mr. Cherry, to adopt the following ordinance, and was adopted by the following vote: “ORDINANCE APPROPRIATING $43,529,572 BY CLASSIFICATION TO IMPLEMENT THE OPERATING BUDGET FOR THE PORTSMOUTH PUBLIC SCHOOLS FOR THE SECOND QUARTER OF FISCAL YEAR 2018.” Ayes: Cherry, Clark, Lucas-Burke, Moody, Psimas, Whitaker, Rowe Nays: None 17 - 425 - Adoption of an Ordinance to Amend Chapter 35 of the Code of the City of Portsmouth, Virginia (2006) (Taxation) by adopting a new Division 8 of Article III titled “Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty”. Background:  In November 2016 Virginia voters approved a constitutional amendment authorizing localities to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty, where the surviving spouse occupies the real property as his or her principal place of residence and has not remarried.  During its 2017 session, the Virginia General Assembly amended the Virginia Code by adopting new sections 58.1-3219.13-16; these sections implement the constitutional amendment and establish specific requirements for the exemption. Discussion:  This ordinance amends the city code to establish the surviving spouse exemption in Portsmouth. It is designed to honor and show appreciation for public safety personnel who are killed in the line of duty. It is also designed to help ease the financial toll that accompanies a public safety officer being killed in the line of duty to the surviving spouse.  The text of the proposed code amendment substantially tracks sections 58.1- 3219.13-16 of the Virginia Code.  In general, the proposed amendment provides an exemption from real estate taxes for primary residences owned and occupied by surviving spouses of Virginia public safety personnel who have died as a direct or proximate result of the performance of their duties. Subject to certain limitations established in the Virginia Code, the amount of the exemption is equal to the lesser of (1) the value of the residential structure or (2) the average value of single family structures within the city plus the value of up to one acre of the land on which the structure is located. Qualified spouses must submit an application to the Commissioner of the Revenue. As required by state law, upon approval of the application the spouse is entitled to: (1) a rebate (without interest) up to the amount of the exemption of real estate taxes paid for the residence between July 1, 2017 (or the date the spouse acquired the residence, whichever is later) and the date of approval of the application and (2) an exemption from future real estate taxes up to the amount of the exemption for so long as the unmarried spouse continues to own and occupy the dwelling.