Memorandum 16-121 Fine Abatement

Memorandum 16-121

TO:                        Mayor Wythe and Homer City Council            

FROM:                  Katie Koester, City Manager

DATE:                  July 20, 2016

SUBJECT:          Fine Abatement Resolution

Resolution 16-079 is in response to a number of property owners protesting late fees and fine for the Natural Gas Special Assessment district. Multiple reasons for non-payment have been given by property owners including the complaint that they did not receive an original bill and extreme hardship such as a death in the family. It will be helpful for staff to have a process to point to when these complaints come up. The Finance Department will have a form on hand that they can give property owners.  It lays out a process based on the criteria the Kenai Peninsula Borough uses for waiving interest and penalties for late payments of property taxes.  The burden of proof is one the individual protesting the fines and all waivers require Council approval. The process will be similar to the procedure established by Council to exempt properties from the district: application’s will be reviewed by staff, given a recommendation, and placed as a memo on the consent agenda for Council approval.

Attached is the Kenai Peninsula Borough policy and form this resolution was mirrored on.