Memorandum 15-172 Deferred Assessment for the Natural Gas Special Assessment District

Memorandum 15-172

TO:                       MAYOR AND CITY COUNCIL

FROM:                 JO JOHNSON, MMC, CITY CLERK

DATE:                  OCTOBER 20, 2015

SUBJECT:         DEFERRED ASSESSMENT FOR MACAULY FOR THE HOMER NATURAL GAS SPECIAL ASSESSMENT DISTRICT

Harry and Andrea Macauly have applied for an assessment deferment for Kenai Peninsula Borough (KPB) Parcel Number 17710606.

Pursuant to HCC 17.04.190 Deferment of assessment payments for low income residents, assessments may be deferred if the person: 

1. Has an annual family income that is less than 125 percent of the current U.S. Health and Human Services Poverty Guidelines for Alaska;

2. Owns or has a life tenancy in the assessed property, and permanently resides in a single-family dwelling on the property; and

3. Is not determined by the City, after notice and hearing, to have been conveyed the property primarily for the purpose of obtaining the exemption.

Documentation has been shown that the applicants meet the criteria established for a deferment of assessment payments. An assessment payment deferment is subject to approval by the Council.

RECOMMENDATION:

Review the Macauly application for natural gas assessment deferment. Take action to approve or disapprove the application.

Fiscal Impact: $3,262.77 unpaid balance.