Title
Relief for Homesteads Destroyed or Substantially Destroyed by Natural Disasters.
Body
Recommended Action: Approve the updates to BOCC Resolution 172-2013 and authorize the Chairman to sign.
BOCC Resolution 172-2013 was adopted September 18, 2013 to enact the provisions of K.S.A. 79-1613 whereby counties may issue orders providing for property tax relief for homesteads that are destroyed or substantially destroyed. The law was amended by the 2014 Kansas Legislature to remove some of the eligibility limitations that were in the original legislation.
Specific changes include:
1. A disaster declaration by the Governor is no longer required.
2. An applicant may receive insurance proceeds and remain eligible for property tax relief.
3. The owner of the homestead may be the recipient of funds from either a public or private buyout and remain eligible for tax relief.
The BOCC is authorized with either granting or denying an application based on budgetary constraints of the county or any affected tax district.
Approval of this item will update the current BOCC Resolution, effective July 1, 2014 to comply with state law and establish procedures for administering the application and tax relief processes.
Alternatives:
The amendments to current state law will take effect July 1, 2014 regardless of BOCC action.
Financial Considerations:
Financial impact of granting tax relief will not be affected with or without approval. Approval of the operating procedures will not limit or expand state law.
Legal Considerations:
None. Adoption simply brings procedures in line with amended statutes
Policy Considerations:
Adoption of revised operating procedures clarifies the roles and responsibilities of the offices involved in administering the processes.