PUBLIC HEARING AGENDA REQUEST

Sponsor:

Board of Supervisors Meeting Date:

Terrence L. Nyhous, Center District Supervisor

March 13, 2008

Staff Lead:

Department:

Paul S. McCulla, County Administrator

County Administration

Topic: 

Amendment to Bethel Academy Street Improvement Taxing District to Provide that Elderly and Disabled Persons Qualified for the Exemption from Real Estate Taxes Pursuant to Article II of Chapter 8 of the Code of Fauquier County Shall Not be Exempt from the Bethel Academy Service District Tax

Topic Description:

Article II of Chapter 8 of the Code of Fauquier County currently exempts certain elderly and disabled owners of real property from real property taxation due to their status as elderly and/or disabled.  By previous resolution, the Board of Supervisors has determined to provide the money necessary to upgrade the private roads in Bethel Academy Subdivision to the standard necessary to have the roads taken into the Commonwealth’s State Secondary System of Highways provided that such monies shall be repaid by the owners of lots within the Bethel Academy Subdivision over a 10-year period through the imposition of a Special Service District Tax.  The Fauquier County Board of Supervisors has, pursuant to Sections 8-56 through 8-61 of the Code of Fauquier County, established a Special Service District to provide for the assessment and collection of a tax on the property set forth in the aforesaid Sections in order to repay the monies paid by the Board of Supervisors to upgrade the roads in Bethel Academy in order to have them accepted into the Commonwealth’s State Secondary Systems of Highways.  The Board of Supervisors wishes to schedule a public hearing on a proposed addition to Section 8-3 of the Code of Fauquier County clarifying that persons exempted from real property taxation by reason of their status as elderly and/or disabled shall not be exempt from the Bethel Academy Special Service District real property tax imposed through Sections 8-58 through 8-61 of the Code of Fauquier County.

Requested Action of the Board of Supervisors:

Hold the public hearing and consider adoption of the attached Ordinance.

Fiscal Analysis:

The County has previously determined to advance the cost of improvements to the streets in Bethel Academy Subdivision and recuperate the expenditure over a 10 year period through the special taxing district revenue.  If the Ordinance is adopted, those qualifying for the elderly and disabled exemption that lives in the Bethel Academy Service District would not be exempted from the Service District Tax.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

Bethel Academy Homeowners