HomeMy WebLinkAbout5H Special Assessment Deferral Requests Report
4646 Dakota Street SE
Prior Lake, MN 55372
CITY COUNCIL AGENDA REPORT
MEETING DATE: NOVEMBER 19, 2018
AGENDA #: 5H
PREPARED BY: JANET RINGBERG, ACCOUNTING SPECIALIST
PRESENTED BY: CATHY ERICKSON, FINANCE DIRECTOR
AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION AUTHORIZING THE DEFERRAL
OF SPECIAL ASSESSMENTS FOR JEROME ELIAS
DISCUSSION: Introduction
The purpose of this agenda item is to consider the requests by property owners in
the Franklin Trail, Huron Street, Woodside Road, and the 2018 Overlay improve-
ment areas to defer their special assessments.
History
City of Prior Lake Code 111.100 provides for a deferral of special assessments on
homestead property owned by a person who qualifies under one of the hardship
criteria set forth in subsections 111.200 and 111.300.
Section 111.200
1. Any applicant must be sixty-five (65) years of age, or older, and must
own a legal or equitable interest in the property applied for which must
be the homestead of the applicant.
2. The annual gross income of the applicant shall not be in excess of the
income limits as set forth by family size for the City of Prior Lake, At-
tachment A to Ordinance 86-03 (adjusted annually in conjunction with
the Minneapolis-St. Paul Consumer Price Index). Calculation of the to-
tal family income shall be determined by the summation of all available
income sources of the applicant and spouse. Income specified in the
application should be the income of the year preceding the year in
which the application is made, or the average income of the three (3)
years prior to the year in which the application is made, whichever is
less.
3. The total special assessments to be deferred exceed one thousand dol-
lars ($1,000.00).
Section 111.300 Exceptional and Unusual Circumstances
For any individual who does not qualify under the conditions set forth in
subsection 111.200, the following conditions may qualify an applicant for
assessment deferral. A hardship is deemed to exist if the applicant meets
all of the following conditions:
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1.An applicant must be retired by reason of permanent and/or total disa-
bility and must own a legal or equitable interest in the property applied
for which must be the homestead of the applicant.
2.Same as above.
3.Same as above.
Per City Code 111.101, an application for deferral of special assessments must be
made within thirty (30) days after the adoption of the assessment roll by the City
Council. The City Council adopted the special assessments for the 2018 Overlay
Project, Franklin Trail Project, and the Woodside Huron Project on October 15,
2018, so property owners had until November 15, 2018 to submit an application.
Current Circumstances
As of the date this agenda report was prepared, only one (1) special assessment
deferral application had been received as follows:
File No. Name Property Address PID Legal Description
18-001 Jerome Elias 5699 Huron St SE 250200090 Lot 9, Block 1, Oakwood
Hills 2nd Addition
ISSUES:
FINANCIAL
IMPACT:
The assessment amount is $8,725.63. City Code 111.200 provides the criteria that
must be met in order to meet the hard-ship determination. Jerome Elias currently
meets all of the criteria.
Conclusion
The City Council, by majority vote, shall either grant or deny the deferment and if
the deferment is granted, the City Council may require the payment of interest due
each year. Renewal applications will be approved by the City Manager for those
cases whereby the original conditions for qualifications remain substantially un-
changed.
Jerome Elias currently meets all of the criteria established by City Code 111.200
for the hardship determination.
Historically, when deferments have been granted, both the principal and interest
portions have been deferred. Interest is accrued during the normal term of the
special assessment.
A renewal application must be received from Jerome Elias no later than Septem-
ber 30 of each year in order to maintain the deferred status.
Upon Council approval, Staff must submit a notice to Scott County identifying the
property for which the assessment is being deferred by November 30, 2018.
Special assessments, in addition to the annual debt service tax levy, are the fund-
ing sources for the repayment of General Obligation Bonds Series 2018A, that
were issued in part, to finance the Woodside/Huron improvement project, for
which Mr. Elias is a part of.
3
Granting a deferral for paying a special assessment delays the receipt of funds to
make the annual debt payments. Consequently, the annual debt service tax levy
must be increased to make up for this deferral. Upon the termination of deferral,
all amounts accumulated plus applicable interest becomes due and payable and,
thus, available to pay any remaining debt service. If there is no remaining debt
service, the Council would have authorized the closure of the fund and the transfer
of any residual account balances; thus, the payment of the deferred assessments
would be recorded in the new fund as previously authorized by the Council.
ALTERNATIVES: The following alternatives are available to the City Council:
1. Adopt a Resolution as part of the consent agenda approving the Deferral of
Special Assessments for Jerome Elias.
2. Motion and second to remove this item from the consent agenda for additional
discussion.
RECOMMENDED
MOTION:
Alternative 1.
4646 Dakota Street SE
Prior Lake, MN 55372
RESOLUTION 18-___
RESOLUTION AUTHORIZING THE DEFERRAL OF SPECIAL
ASSESSMENTS FOR JEROME ELIAS
Motion By: Second By:
WHEREAS, City of Prior Lake Code 111.100 provides for a deferral of special assessments on
homestead property owned by a person who qualifies under one of the hardship
criteria set forth in subsections 111.200 or 111.300; and
WHEREAS, Property owned by Jerome Elias has been specially benefitted by the
Woodside/Huron improvement (project #TRN18-000001);
WHEREAS, The property identified as 5699 Huron Street SE, PID# 250200090 has
accordingly been assessed in the amount of $8,725.63 (Resolution #18-169); and
WHEREAS, City Staff has reviewed the application and finds that it meets the criteria set forth
in City Code 111.200 or 111.300; and
WHEREAS, City of Prior Lake Code 111.400 provides for the termination of deferral.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE,
MINNESOTA as follows:
1. The recitals set forth above are incorporated herein.
2. The special assessments, including the accrued interest, will be deferred for Jerome Elias,
5699 Huron Street SE, PID #250200090 until the occurrence of any one of the events
provided for in City Code 111.400.
3. The City Manager is directed to administer the deferment in accordance with State Statute
and City Code.
PASSED AND ADOPTED THIS 19th DAY OF NOVEMBER 2018.
VOTE Briggs McGuire Thompson Braid Burkart
Aye ☐ ☐ ☐ ☐ ☐
Nay ☐ ☐ ☐ ☐ ☐
Absent ☐ ☐ ☐ ☐ ☐
Abstain ☐ ☐ ☐ ☐ ☐
______________________________
Frank Boyles, City Manager