Title
CONSIDER REQUEST FOR PROPERTY TAX RELIEF PURSUANT TO K.S.A. 79-1613 (District 4).
Presented by: Justin M. Waggoner, Assistant County Counselor.
RECOMMENDED ACTION: Approve an order denying the requested property tax relief, and authorize the Chairman to sign.
Body
Pursuant to Resolution 103-2014 and K.S.A. 79-1613 this matter comes before the Commission for approval. The procedure outlined on September 18, 2013 was followed, as was the 2014 amendment approved on July 2, 2014. The following property owner was found to not qualify for property tax relief based on Section IV of the Operating Procedures Implementing K.S.A. 79-1613:
A. Whether the property is a Homestead.
The parcel was not occupied as a residence by the applicant as defined by Section VI: Definitions of K.S.A. 79-1613. Instead of being a homestead, the applicant's property was a commercial building that was not utilized as a residence.
B. Whether the Homestead was Destroyed or Substantially Destroyed.
The Appraiser's Office concluded there was insufficient information to make a legal finding as to whether the structure was destroyed or substantially destroyed as defined by Section VI: Definitions of K.S.A. 79-1613. The Appraiser's Office did not receive a fire report on this property when the damage occurred on July 4, 2015. Therefore, the Appraiser's Office did not send an appraiser to the property immediately after the fire occurred. On September 1, 2015, a building permit was issued for fire repair, roof structure (electrical and mechanical work included) in the amount of $25,000. After the issuance of the building permit, the Appraiser's Office reviewed the exterior of the property in October 2015, but no structural damage was seen. The property was fully remodeled and passed inspection in 2017. The property owner filed the application for tax abatement on November 1, 2018. As a result of the timing of the fire, the repairs, and the property owner's application, the Appraiser's Offic...
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