ORDINANCE

AN ORDINANCE AMENDING SECTION 8-3 (EXEMPTION FOR ELDERLY AND DISABLED) OF THE CODE OF FAUQUIER COUNTY TO PROVIDE FOR INCREASED FINANCIAL LIMITATIONS FOR QUALIFICATION FOR RELIEF FROM REAL PROPERTY TAX

WHEREAS, the Board of Supervisors of Fauquier County adopted an Ordinance establishing certain income and combined net worth limitations for application for real estate tax relief for the elderly and disabled; and

WHEREAS, Article II, Chapter 8 of the Code of Fauquier County regulates requirements for the program; and

            WHEREAS, Title 58.1-3211of the Code of Virginia, 1950, as amended, establishes the maximum limitations and the County of Fauquier is among those localities that may, by Ordinance, establish higher income and financial worth limitations for the real estate exemption program for the elderly and disabled; and

            WHEREAS, the local governing body may adopt a local Ordinance to accommodate the enabling legislation; and

            WHEREAS, after due notice and public hearing the Board of Supervisors has determined that these changes are for the benefit of the citizens of Fauquier County; now, therefore, be it

            ORDAINED this 20th day of May, 2002 by the Board of Supervisors of Fauquier County, That Section 8-3 of the Code of Fauquier County be, and is hereby, amended to read as follows:

ARTICLE II. REAL ESTATE TAX EXEMPTION FOR ELDERLY PERSONS

Sec. 8-3.  Eligibility for exemption.

(a) Any person sixty-five (65) years of age or older on December thirty-first of the year immediately preceding the taxable year, who owns, or partially owns, a dwelling as the sole dwelling of that person, or who is sixty-five (65) years or older and resides in a hospital, nursing home, convalescent home or other facility for physical or mental care for extended periods of time, provided such residence is not used or leased to others for consideration or who is determined to be permanently and totally disabled as defined herein, shall be eligible for, and may apply for, an exemption of real estate taxes on such dwelling and land, in an amount not to exceed one (1) acre on which it is situated.  Provided that the total combined income during the immediately preceding calendar year form all sources of the owners of the dwelling living therein and of the owners’ relatives living in the dwelling does not exceed thirty-five fifty two thousand dollars ($35,000), ($52,000) that the first six eight thousand five hundred dollars ($6,500) ($8,500) of income of each relative, other than spouse, of the owner, or owners, who is living in the dwelling shall not be included in such total.

(b) Notwithstanding subsection (a) of this section, if the person has already qualified for an exemption or deferral under this article, and if the person can prove by clear and convincing evidence that after so qualifying the person’s physical or mental health has deteriorated to the point that the only alternative to permanently residing in a hospital, nursing home, convalescent home or other facility for physical or mental care is to have a relative move in and provide care for the person, and if relative does move in for that purpose, then none of the relative’s income shall be counted towards the income limit.

(c) the net combined financial worth, as herein above defined, as of December thirty-first of the immediately preceding year, cannot exceed one hundred twenty-five ninety-five thousand dollars ($125,000) ($195,000).  (Ord. No. 87-6, 7-21-87; Ord. No. 89-2, 4-4-89;Ord No. 91-1, 2-5-91; Ord No. 92-3, 7-21-92)