GLOUCESTER COUNTY BOARD OF SUPERVISORS AGENDA Thursday, April 17, :30 p.m. Colonial Courthouse 6504 Main Street
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1 I. Call to Order GLOUCESTER COUNTY BOARD OF SUPERVISORS AGENDA Thursday, April 17, :30 p.m. Colonial Courthouse 6504 Main Street II. III. IV. Roll Call Invocation and Pledge of Allegiance Citizen Comments Continued on Budget Public Hearing V. Review of Budget Requests A. Social Services Beth Barry Director B. Animal Control Georgette Hurley Assistant County Administrator C. Codes Compliance Ron Peaks Director D. Department of Information Technology - George Bains Director E. Library Services Melissa Malcolm Director F. Parks, Recreation and Tourism Carol Steele Director G. Public Works, Buildings and Grounds and Refuse Disposal Garrey Curry Director VI. Discussion of Refund of Surplus Funds (Jones/Banks Family)...pages 2-15 VII. Discussion of Tax Relief for the Elderly and Disabled pages VIII. Closed Meeting pages IX. Adjourn Page 1
2 County of Gloucester Office of the County Attorney 7400 Justice Drive P. O. Box 1309 (804) Gloucester, Virginia (804) Fax MEMORANDUM TO: FROM: DATE: RE: Board of Supervisors Barbara M. Rose, Interim County Attorney April 9, 2008 (For April 17 th BOS meeting) Draft Documents Concerning Refund of Surplus Monies Associated with Tax Sale of Tax Map Parcel As requested, please find enclosed for discussion at your April 17, 2008, meeting the following documents concerning the refund of surplus monies associated with the Tax Sale of Tax Map Parcel 38-23: Draft Public Notice Draft Ordinance Draft Indemnification Agreement If these documents meet your approval, the public hearing will be advertised in the April 24 th and May 1 5t editions of the Gazette-Journal for public hearing at your May 6 th meeting. If you have any questions, please give me a call. Page 2
3 DRAFT For advertising: April 24th and May 1st editions of the Gazette For public hearing: May 6 th PUBLIC NOTICE The Gloucester County Board of Supervisors will conduct a Public Hearing on May 6, 2008 beginning at 8:00 p.m. in the Colonial Courthouse to consider the following: AN ORDINANCE TO REFUND SURPLUS MONIES ASSOCIATED WITH THE TAX SALE OF TAX MAP PARCEL TO THE HEIRS AND SUCCESSORS IN TITLE OF FRANK JONES, ROSA BANKS AND JULIA BANKS. THIS ORDINANCE IS CONSIDERED PURSUANT TO THE GRANT OF AUTHORITY CONTAINED IN VIRGINIA CODE SECTIONS A complete copy of the proposed ordinance is available and may be reviewed at the Gloucester County Administrator's office at 6467 Main Street, Gloucester, Virginia and at both branches of the Gloucester County Library - Main Branch: 6920 Main Street, Gloucester, Virginia - Gloucester Point Branch: 1720 George Washington Memorial Hwy, Gloucester Point, Virginia. All interested parties are invited to attend the hearing to express their views. Persons requiring assistance to attend the hearing should contact the Gloucester County Administrator's office at (804) Lane Ramsey, Interim County Administrator Page 3
4 DRAFT At a meeting of the Gloucester County Board of Supervisors held on May 6, 2008 at 8:00 p.m. in the Board Room in the Colonial Courthouse, Gloucester, Virginia: On a motion duly made by and seconded by, the following Ordinance was adopted by the following vote: Charles R. Allen, Jr., Teresa L. Altemus, Robert Crewe, Michelle Ressler, Christian D. Rilee, Louise Theberge, Gregory Woodard, AN ORDINANCE TO REFUND SURPLUS MONIES ASSOCIATED WITH THE TAX SALE OF TAX MAP PARCEL TO THE HEIRS AND SUCCESSORS IN TITLE OF FRANK JONES, ROSA BANKS AND JULIA BANKS. THIS ORDINANCE IS CONSIDERED PURSUANT TO THE GRANT OF AUTHORITY CONTAINED IN VIRGINIA CODE SECTIONS WHEREAS, in November 2007, Ms. Juanita Jones, representing the heirs and successors in title of Frank Jones, Rosa Banks, also known as Rosa Banks Jones, and Julia Banks (the "Jones/Banks Family"), wrote to the Gloucester County Board of Supervisors (the "Board") indicating that the family members would like to receive surplus monies associated with the tax sale of Tax Map Parcel which occurred on September 9, 2005, and was confirmed by the Circuit Court for Gloucester County on September 30,2005; and WHEREAS, Ms. Juanita Jones appeared before the Board at its January 2, 2008, meeting requesting that the Board formally indicate its willingness to release all or a portion of the tax sale proceeds; and WHEREAS, a motion was made and adopted by the Board, at the January 2, 2008, Board meeting, concerning its intent to distribute all or part of the proceeds to the Jones/Banks family provided that all documentation showing sufficient proof of entitlement be provided by Ms. Juanita Jones; and WHEREAS, Ms. Juanita Jones has provided documents, including affidavits and certified birth and death certificates, to the County Attorney's office demonstrating that Juanita A. Jones, Beatrice P. Jones, Ruth Jones (also known as Ruth Burks), Cynthia Jones Owens, Joyce Carter Washington, Shirley Carter, Sharnelle M. Jones, Sherelle Page 4
5 D. Jones, and Terence Jones are the heirs and successors in title to the subject tax sale property (the "Heirs"); and WHEREAS, based upon the review by the Interim County Attorney, the Board finds this evidence is sufficient to show the chain of title on Tax Map Parcel and the heirs entitled to the surplus proceeds of the tax sale; and to identify the proportionate share of such proceeds to each heir; and WHEREAS, the surplus proceeds of the Tax Sale of Tax Map Parcel total $20,464.24; and NOW, THEREFORE BE IT ORDAINED, by the Gloucester County Board of Supervisors that the surplus proceeds of the Tax Sale of Tax Map Parcel in the amount of $20, be refunded to the Heirs, such amount to be paid to heir, Juanita A. Jones, who by Agreement between all Heirs dated, has been appointed to receive and distribute these funds, after payment of her administrative and legal expenses to recover these surplus monies not to exceed twenty (20) percent thereof, in the following proportionate shares: (1) a 1/7th share of the remaining surplus tax sale monies to each of the following: Juanita A. Jones, Beatrice P. Jones, Ruth Jones (also known as Ruth Burks), Cynthia Jones Owens, Joyce Carter Washington, Shirley Carter; and (2) a 1/21 5t share of the remaining surplus tax sale monies to each of the following: Sharnelle M. Jones, Sherelle D. Jones, and Terence Jones. A Copy Teste: Lane B. Ramsey, Interim County Administrator Page 5
6 INDEMNIFICATION AGREEMENT COUNTY'S REFUND OF EXCESS TAX SALE PROCEEDS THIS AGREEMENT, was made this day of, 2008 between the Board of Supervisors of Gloucester County (the "Board") and Juanita A. Jones, Beatrice P. Jones, Ruth Jones (also known as Ruth Burks), Cynthia Jones Owens, Joyce Carter Washington, Shirley Carter, Sharnelle M. Jones, Sherelle D. Jones, and Terence Jones, (the "Jones/Banks Family"). It is hereby agreed by all parties that the Jones/Banks Family shall bear all loss, expense (including reasonable attorney's fees), and damage in connection with, and shall indemnify the Board of Supervisors of Gloucester County, its officers, agents and employees against and save them harmless from any and all future claims, demands, and judgments made concerning the surplus proceeds of the Tax Sale of Tax Map Parcel and/or the refund of those proceeds in the amount of $20, made by the Gloucester County Board of Supervisors to the Jones/Banks Family or their designee for purposes of payment and distribution thereof, Juanita A. Jones. Approved as to form: County Attorney COUNTY OF GLOUCESTER Date: By: STATE OF VIRGINIA COUNTY OF GLOUCESTER, to-wit: ~:::= Teresa Altemus, Chair Gloucester CountyBoard of Supervisors The foregoing instrument was acknowledged before me this day of 2008, by Teresa Altemus, Chair, Gloucester County Board of Supervisors. My commission expires: Registration Number: Page 1 of 10 Notary Public Page 6
7 Date: By: Juanita A. Jones STATE OF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this 2008, by Juanita A. Jones. day of My commission expires: Registration Number: Notary Public Page 2 of 10 Page 7
8 Date: By: Beatrice P. Jones STATE OF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this 2008, by Beatrice P. Jones. day of My commission expires: Registration Number: Notary Public Page 3 of 10 Page 8
9 Date: By: Ruth Jones, also known as Ruth Burks STATE OF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this 2008, by Ruth Jones also known as Ruth Burks. day of My commission expires: Registration Number: Notary Public Page 4 of 10 Page 9
10 Date: By: Cynthia Jones Owens STATE OF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this 2008, by Cynthia Jones Owens. day of My commission expires: Registration Number: Notary Public Page 5 of 10 Page 10
11 Date: By: -----, Joyce Carter Washington STATE OF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this 2008, by Joyce Carter Washington. day of My commission expires: Registration Number: Notary Public Page 6 of 10 Page 11
12 Date: By: Shirley Carter STATEOF COUNTY OF, to-wit: The foregoing instrument was acknowledged before me this day of 2008, by Shirley Carter. My commission expires: Registration Number: Notary Public Page 7 of 10 Page 12
13 Date: By: Sharnelle M. Jones STATE OF COUNTY OF,to-wit: The foregoing instrument was acknowledged before me this 2008, by Sharnelle M. Jones. day of My commission expires: Registration Number: Notary Public Page 8 of 10 Page 13
14 Date: By: Sherelle D. Jones STATE OF COUNTY OF I to-wit: The foregoing instrument was acknowledged before me this 2008, by Sherelle D. Jones. day of My commission expires: Registration Number: Notary Public Page 9 of 10 Page 14
15 Date: By: Terence Jones STATE OF COUNTY O-=F , to-wit: The foregoing instrument was acknowledged before me this 2008, by Terence Jones. day of My commission expires: Registration Number: Notary Public Page 10 of 10 Page 15
16 County of Gloucester FINANCE DEPARTMENT 6467 Main Street, Gloucester, Virginia Interoffice Memorandum To: From: CC: Lane B. Ramsey, Interim County Administrator Nickie C. Champion, Director of Financial Services Kevin A. Wilson, Commissioner of the Revenue Barbara M. Rose, Interim County Attorney Andrea Erard, Interim Assistant County Attorney Date: April 8, 2008 Re: Tax Relief for the Elderly and Disabled Kevin A. Wilson, Commissioner of the Revenue, is asking that the Board of Supervisors consider increasing the maximum amount of the tax exemption given to taxpayers eligible for our Tax Relief for the Elderly and Disabled program. In order to reflect the proper amount of tax relief granted on the June 30, 2008 tax bills, the decision on whether to increase the tax exemption will need to be made at the April 29, 2008 Board of Supervisors meeting. Mr. Wilson is recommending that we increase the maximum tax relief amounts to $975, $775, and $600 from the current $900, $700, and $550. Toward that end, I have attached an updated Survey of Current Guidelines for Surrounding Communities. In addition, the Commissioner of the Revenue reports that the program cost approximately $199,084 in calendar year 2007 with 331 participants. He is estimating that increasing the maximum tax relief amounts will increase program costs by approximately $10,000 to $15,000. As you know, a public hearing has been scheduled for the April 29, 2008 meeting. Please let me know if you have any questions. Page 16
17 Survey of Current Guidelines for Surrounding Communities Locality (Last Update) Combined Gross Income (Exclusion) Combined Net Worth Tax Rate Relief Plan/Exemption Hampton $50,000 ($7,000) $1.06 (2007) $200,000 Income < $31,000 means 100% exemption (7/2007) Income $31,001 - $50,000 means graduated scale with minimum tax of $25 Newport News $50,000 ($10,000) $1.10 (2007) $200,000 Income < $31,931 means 100% exemption (3/2008) Income $31,932 - $50,000 means exemption is equal to portion of tax which exceeds 2.5% of income (maximum $1,100). Deferral to 100%. Isle of Wight $37,100 ($6,500) $.52 (2007) $159,300 Income < $21,200 means 100% exemption (7/2008) Income $21,201 - $26,600 means 75% exemption Income $26,001 - $31,800 means 50% exemption Income $30,801 - $37,001 means 25% exemption Maximum = $800 James City $40,000 ($6,500) $.77 (2007) $200,000 First $100,000 of assessed value is exempt (7/2007) Mathews County $22,000 ($4,000) $.53 (2007) $100,000 Income < $16,001 means 100% exemption (4/2005) Income $16,000 - $18,000 means 80% exemption Income $18,001 to $20,000 means 60% exemption Income $20,001 - $22,000 means 40% exemption Maximum = $600 Middlesex $25,000 ($3,000) $.52 (2007) $75,000 Income < $13,000 means 100% exemption (1/2008) Income $13,000 - $16,000 means 80% exemption Income $16,000 - $19,000 means 60% exemption Income $19,000 - $22,000 means 40% exemption Income $22,000 - $25,000 means 20% exemption York County $50,000 ($10,000) $.6975 (2007) $200,000 Income (1 owner) < $19,550 means 100% exemption (12/2004) Income (1 owner) $19,551 - $29,700 means up to $600 Income (1 owner) $29,701 - $39,850 means up to $420 Income (1 owner) $39,851 - $50,000 means up to $300 Income (2 owner) < $22,350 means 100% Income (2 owner) $22,351 - $31,567 means up to $600 Income (2 owner) $31,568 - $40,784 means up to $420 Income (2 owner) $40,785 - $50,000 means up to $300 Page 17
18 Survey of Current Guidelines for Surrounding Communities Locality (Last Update) Combined Gross Income (Exclusion) Combined Net Worth Tax Rate Relief Plan/Exemption Gloucester $32,000 ($3,000) $.57 (2007) $100,000 Income < $20,001 means up to $900 (11/2006) Income $20,001 - $25,000 means up to $700 Income $25,001 - $32,000 means up to $550 Maximum = $900 Page 18
19 County of Gloucester Office of the County Attorney 7400 Justice Drive P. O. Box 1309 (804) Gloucester, Virginia (804) Fax MEMORANDUM TO: cc: FROM: DATE: RE: Board of Supervisors Lane B. Ramsey, Interim County Administrator Kevin Wilson, Commissioner of the Revenue Nickie Champion, Director of Finance Andrea Erard, Interim Assistant County Attorney April 7, 2008 (for April 29 th BOS Special Meeting) Exemption from Real Estate Taxes for Certain Qualified Elderly and Disabled Taxpayers As requested by the Commissioner of the Revenue, enclosed is a proposed Ordinance amending Chapter 16 - Taxation - Exemption for the Elderly and Disabled. A public hearing has been scheduled at your April 29, 2008 special meeting. Also enclosed is a public hearing notice that has been published in the April io" and April 1i h editions of the Gazette-Journal. If you have any questions, please feel free to contact Mr. Wilson, Ms. Champion, or me. AGE:ladn Enclosures Page 19
20 GLOUCESTER COUNTY BOARD OF SUPERVISORS PUBLIC NOTICE OF INTENT TO ADOPT The Gloucester County Board of Supervisors will conduct a Public Hearing on April 29, 2008, beginning at 8:00 p.m. in the Colonial Courthouse to consider adoption of the following: AN ORDINANCE TO AMEND CHAPTER 16, "TAXATION", "ARTICLE IV," REAL ESTATE TAXATION," "DIVISION 2," "EXEMPTION FOR ELDERLY AND DISABLED," SECTION OF THE GLOUCESTER COUNTY CODE ENTITLED "EXEMPTION AUTHORIZED; MAXIMUM AMOUNT" TO INCREASE THE EXEMPTION AMOUNT AS FOLLOWS: Total Combined Income as determined by the Commissioner of the Revenue Amount of ExempNon Less than $20, % of the tax due up to a maximum of $ $ $20, to $25, % of the tax due up to a maximum of $7gg gg $ $25, to $32, % of the tax due up to a maximum of ~ $ THIS ORDINANCE IS CONSIDERED PURSUANT TO THE GRANT OF AUTHORITY CONTAINED IN VIRGINIA CODE SECTIONS , et seq. A complete copy of the proposed ordinance is available and may be reviewed, or a copy may be obtained, at the Gloucester County Administrator's Office at 6467 Main Street, Gloucester, Virginia and at both branches of the Gloucester County Library Main Branch: 6920 Main Street, Gloucester, Virginia - Gloucester Point Branch: 1720 George Washington Memorial Hwy, Gloucester Point, Virginia. All interested parties are invited to attend the hearing to express their views. Persons requiring assistance to attend the hearing should contact the Gloucester County Administrator's office at (804) Lane B. Ramsey Interim County Administrator Page 20
21 At a special meeting of the Gloucester County Board of Supervisors held on April 29, 2008, in the Board Room in the Colonial Courthouse, Gloucester, Virginia: On a motion duly made by and seconded by, the following Ordinance was adopted by the following vote: Charles R. Allen, Jr., Teresa L. Altemus, Robert Crewe, Michelle Ressler, Christian D. Rilee, Louise Theberge, Gregory Woodard, AN ORDINANCE TO AMEND CHAPTER 16, "TAXATION", "ARTICLE IV," REAL ESTATE TAXATION," "DIVISION 2," "EXEMPTION FOR ELDERLY AND DISABLED," SECTION OF THE GLOUCESTER COUNTY CODE ENTITLED "EXEMPTION AUTHORIZED; MAXIMUM AMOUNT" TO INCREASE THE EXEMPTION AMOUNT AS FOLLOWS: Total Combined Income as determined by the Commissioner ofthe Revenue Less than $20, Amount of Exemption."n...vv $20, to $25, ximum of $;Egg gg $ $25, to $32, % of the tax due up to a maximum of $iio.oo $ rhis ORDINANCE IS CONSIDERED PURSUANT TO THE GRANT OF AUTHORITY CONTAINED IN VIRGINIA CODE SECTIONS , et seq. WHEREAS, Gloucester County has for many years provided an exemption from real estate taxes for certain qualified elderly and disabled taxpayers; and WHEREAS, the exemptions and conditions for qualified elderly and disabled taxpayers are authorized by sections , et. seq. of the Code of Virginia, 1950, as amended; and WHEREAS, the Board of Supervisors deems it appropriate to update the exemption amount to take into account the effects of inflation and increasing property values. NOW, THEREFORE, BE IT ORDAINED AND ENACTED by the Gloucester County Board of Supervisors this 29th day of April 2008, that Chapter 16, "Taxation," "Article IV," "Real Estate Taxation," "Division 2," Exemption for Elderly and Disabled," Page 21
22 Section of the Gloucester County Code be amended for calendar tax years beginning January 1, 2008, to read in its entirety as follows: "Sec Exemption Authorized; maximum amount. Elderly or disabled +taxpayers who qualifying for an exemption are deemed to Be bearing an extraordinary tax burden on tt:le pfopery desefilijed in tt:lis divisior in Felation to tt:leif ineome and finaneial YJOFk based upon the relationship between the taxes owed on their real property and their income and financial worth. Elderly or disabled +taxpayers qualifying for exemption shall be exempt in the followinq amounts from the taxation of their real estate: Total Combined Income as determined by the Amount of Exemption Commissioner of the Revenue Less than $20, % of the tax due up to a maximum of $ggg,gg $ $20, to $25, % of the tax due up to a maximum of $7gQ,gg $ $25, to $32, % of the tax due up to a maximum of $55Q,gg $600.00" A Copy Teste: Lane B. Ramsey Interim County Administrator Page 22
23 AT A MEETING OF THE BOARD OF SUPERVISORS OF GLOUCESTER COUNTY, VIRGINIA, HELD ON THURSDAY, APRIL 17, 2008, AT 6:30 P. M., IN THE BOARD ROOM OF THE OLD COURTHOUSE, 6504 MAIN STREET, COURT CIRCLE, GLOUCESTER, VIRGINIA: ON A MOTION MADE BY, AND SECONDED BY, THE FOLLOWING RESOLUTION WAS ADOPTED BY THE FOLLOWING VOTE: Charles R. Allen, Jr., Teresa L. Altemus, Robert A. Crewe, Michelle R. Ressler, Christian D. Rilee, Louise D. Theberge, Gregory Woodard, WHEREAS, the Gloucester County Board of Supervisors desires to discuss particular subjects in Closed Meeting during the course of its meeting of April 17, 2008; and WHEREAS, the nature of the subjects include discussion with legal counsel regarding probable and actual litigation as a result of appeals from decisions of the Board of Equalization; and consultation with legal counsel regarding specific legal matters requiring the advice by such counsel. The discussion of same in Closed Meeting is expressly permitted by Section (A)(7) of the Code of Virginia, 1950, as amended; and NOW, THEREFORE, BE IT RESOLVED: That the Gloucester County Board of Supervisors does hereby convene in Closed Meeting for the purposes herein expressed pursuant to the legal authorities herein recited. A Copy Teste: Lane B. Ramsey, Interim County Administrator Page 23
24 AT A MEETING OF THE BOARD OF SUPERVISORS OF GLOUCESTER COUNTY, VIRGINIA, HELD ON THURSDAY, APRIL 17, 2008, AT 6:30 P. M., IN THE BOARD ROOM OF THE OLD COURTHOUSE, 6504 MAIN STREET, COURT CIRCLE, GLOUCESTER, VIRGINIA: ON A MOTION MADE BY, AND SECONDED BY, THE FOLLOWING RESOLUTION WAS ADOPTED BY THE FOLLOWING VOTE: Charles R. Allen, Jr., Teresa L. Altemus, Robert A. Crewe, Michelle R. Ressler, Christian D. Rilee, Louise D. Theberge, Gregory Woodard, WHEREAS, the Gloucester County Board of Supervisors has completed its discussion in Closed Meeting, and now desires to continue its meeting in Open Session; and, WHEREAS, each and every member of this said Board who votes affirmatively for the adoption of this Resolution does thereby certify that, to the best of his/her knowledge, only public business matters lawfully exempted from Open Session were heard, discussed, or considered during the Closed Meeting, and that the only subjects heard, discussed, or considered in said Closed Meeting were the matters identified in the Resolution by which it was convened. NOW, THEREFORE, BE IT RESOLVED: That the Gloucester County Board of Supervisors does hereby reconvene in Open Session at its meeting of April 17, 2008, and certifies the matters set forth in Section (D) of the Code of Virginia, 1950, as amended. A Copy Teste: Lane B. Ramsey, Interim County Administrator Page 24
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