HomeMy WebLinkAboutT18-97 (2) . .
Ordinance No. T18-97
AN ORDINANCE
AMENDING ORDINANCE NO. T17-96 PROVIDING FOR A REFUND TO
SENIOR CITIZENS OF MOBILE HOME LOCAL SERVICE TAXES
WHEREAS, the City Council of the City of Elgin has
previously adopted Ordinance No. T17-96 providing for a refund
to senior citizens of Mobile Home Local Service Taxes for the
1997 tax year; and
WHEREAS, Section 2 of Ordinance T17-96 provides that to
qualify for such senior citizen tax refund the owner( s) of the
subject mobile home must have qualified and obtained for the
1997 tax year the Senior Citizens Reduction of the Mobile Home
Local Services Tax; and
WHEREAS, it has been discovered by city staff in the
implementation of such ordinance that senior citizens owning
mobile homes in Cook County do not pay the Mobile Home Local
Service Tax as Cook County has not been collecting such tax and
it is therefore necessary to amend Section 2 of Ordinance
T17-96 to allow senior citizens with mobile homes in Cook
County to participate in the refund program.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ELGIN, ILLINOIS :
Section 1 . That Section 2 of Ordinance No. T17-96
entitled "An Ordinance Providing for a Refund to Senior
Citizens of Mobile Home Local Services Taxes" be and is hereby
amended to read as follows :
"That to qualify for such senior citizen tax
refund for mobile homes located in Kane County the
owner( s ) of the subject mobile home must have
qualified and obtained for the 1997 tax year the
Senior Citizens Reduction of the Mobile Home Local
Services Tax in accordance with 35 ILCS 515/7 , as
amended. To qualify for such senior citizen tax
refund for mobile homes located in Cook County the
owner( s ) of the subject mobile home must have been
qualified in the 1997 tax year for the Senior Citizen
Reduction of the Mobile Home Local Services Tax in
accordance with 35 ILCS 515/7 , as amended. "
Section 2 . That all ordinances or parts of ordinances in
conflict with the provisions of this ordinance be and are
hereby repealed.
Section 3 . That this ordinance shall be in full force and
effect from and after its passage and publication in the manner
provided by law.
s/ Kevin Kelly
Kevin Kelly, Mayor
Presented: October 22 , 1997
Passed: October 22 , 1997
Omnibus Vote: Yeas 7 Nays 0
Recorded: October 23, 1997
Published: October 24 , 1997
Attest:
s/ Dolonna Mecum
Dolonna Mecum, City Clerk
Committee of the Whole Meeting
October 8, 1997
Page 2
The vote on the amended motion was as follows : Yeas :
Councilmembers Gavin, Gilliam, Schock, Walters, Yearman and Mayor
Kelly. Nays : None.
iot .140000 .trogram
Councilman Gavin made a motion, seconded by Councilman Walters,
to approve revising the present ordinance regarding the Senior
Citizen Mobile Home Rebate Program to authorize payment of the
rebate to senior citizens owning mobile homes in the Cook County
portion of Elgin, who do not pay the Mobile Home Local Service
Tax. Yeas : Councilmembers Gavin, Gilliam, Schock, Walters,
Yearman and Mayor Kelly. Nays : None.
Intergovernmental Agreement with Kane County Regarding Roadway
Access to Randall Road
Planning Director Dahlstrom reviewed the Intergovernmental
Agreement proposed by Kane County for Randall Road access . This
agreement would extend a prior agreement with Kane County for
include access points from Interstate 90 north to Illinois Route
72 . Mr. Dahlstrom pointed out that the proposed agreement is
substantially different from the prior agreement in that
intersection improvements would have to be paid for by the City
or developers . The various proposed access points, costs,
impact, and other related issues were discussed by the Council .
The Council stated that they did not want to take any action
until after discussing this matter with the Elgin representatives
of the Kane County Board at the meeting to be held with them on
October 22 .
Authorization for Final Payment and Acceptance of 1997 South
McLean Boulevard Resurfacing Project
Councilwoman Yearman made a motion, seconded by Councilman Gavin,
to accept the completed project and authorize the final payment
of $7 , 894 . 98 to Allied Asphalt Paving Company. Yeas :
Councilmembers Gavin, Gilliam, Schock, Walters , Yearman and Mayor
Kelly. Nays : None .
Agreement with Kane County for Temporary Signals at Randall
Road and College Green Drive
Councilman Gavin made a motion, seconded by Councilwoman Yearman,
to authorize sending a letter to Kane County to install traffic
signals at the above intersection at the City' s expense and to
fund payment of said project from 1997 unallocated riverboat
funds . Yeas : Councilmembers Gavin, Gilliam, Schock, Walters,
Yearman and Mayor Kelly. Nays : None.
' 0 OF
City of Elgin Agenda Item No.
vy-
e00.
October 2, 1997
TO: Mayor and Members of the City Council
FROM: Robert 0. Maim, Interim City Manager
SUBJECT: Senior Citizen Property Tax Rebate Program
PURPOSE
The purpose of this memorandum is to provide the Mayor and
members of the City Council with an update on the Senior Citizen
Property Tax and Senior Citizen Mobile Home rebate programs, and
to request direction on proceeding with the Cook County portion
of the Mobile Home Rebate program.
BACKGROUND
Senior Citizen Property Tax Rebate Program
A computer tape of eligible recipients was received from Kane
County during the week of June 30, 1997 . The initial distribu-
tion of checks totalled 2,624 and was completed that week. The
Finance Department was inundated with telephone calls from
seniors who had questions about the program. Surprisingly, the
majority of callers were not aware that the State offered a
senior citizen tax exemption program (administered through the
County) or the requirements to be eligible for the exemption. An
additional 135 checks have been distributed subsequently, and we
continue to receive telephone calls from seniors who are not
aware of the tax exemption. We continue to encourage those
individuals who are eligible for the rebate program to complete
the necessary paperwork and submit it to the county for approval.
Once a copy of the approved paperwork is received, the City will
issue a check to qualified seniors .
We received the Cook County tape of eligible senior citizens the
week of August 25, 1997 . The initial distribution of 548 checks
was completed on September 9, 1997 . We have also received
numerous telephone calls from Cook County seniors with questions
about the program, many of which were not aware of the senior
citizen tax exemption offered by the County. Additional checks
will be issued for these individuals as well .
Senior Citizen Mobile Home Rebate (SCMHR)
Kane County
rm. No computer tape was available from Kane County for individuals
who qualified for the SCMHR. We did receive a printout of the
525 mobile home owners who were eligible to receive the rebate
and those checks were distributed on September 4, 1997 .
Senior Citizen Rebate Programs
October 2, 1997
Page 2
eft. Cook County
Cook County has informed us that they do not collect mobile home
local services tax on individual mobile homes in the Cook County
portion of Elgin. The Senior Citizen Rebate Program Ordinance
(T17-96) states that in order to qualify for the senior citizen
tax rebate, the owners of mobile homes must have qualified and
obtained the 1997 Senior Citizens Reduction of Mobile Home Local
Services Tax. Therefore, these residents do not currently
qualify under the City program as they do not pay the local
services tax.
COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED
Kane County and Cook County.
FINANCIAL IMPACT
In 1997, $1,000,000 was budgeted for the Senior Citizen Rebate
program in the Riverboat Fund account number 275-0000-791 . 79-01,
Grants/Senior Citizen Homeowners . Expenditures for the Senior
Citizen Rebate Programs to date total $700,715 . A break down of
expenses is as follows :
2,624 Kane County Rebates ( Includes 135
Additional Checks Issued)
$551,800
548 Cook County Rebates
109, 600
525 Kane County Mobile Home Rebates 18, 375
Estimated 206 Cook County Mobile Home Rebates 7 ,210*
Miscellaneous Supplies and Postage 9 , 630
(Paper, Envelopes, Toner, Parcel Index
Computer Tape)
Employee Costs (Program Administration,
Computer Programming, Check Printing) 4, 100
Total $700, 715
* Based on the total number of mobile home lots (411) in Cook
County, the maximum Senior Citizen Mobile Home Rebate for Cook
County residents could total $14 ,385 . However, inquiries indi-
cate that 50 percent or less of the residents in the Cook
County Mobile Home communities are senior citizens .
It is estimated that the total program cost will equal $725,000
as additional rebates continue to be submitted.
LEGAL IMPACT
None.
ALTERNATIVES
1 . Revise the present ordinance to authorize payment of the
rebate to senior citizens owning mobile homes in the Cook
County portion of Elgin who do not pay the Mobile Home Local
Service Tax. Additionally, canvass mobile home parks in the
,
Senior Citizen Rebate Programs
October 2, 1997
Page 3
Cook County portion of Elgin to obtain information necessary
to process rebate checks (i .e. names, addresses, proof of
ownership and birth date) .
2 . Due to the fact that Cook County mobile home owners do not
pay the Mobile Home Local Service Tax, exclude these senior
citizens from the rebate program which is in compliance with
the current City ordinance.
RECOMMENDATION
Staff is requesting direction as to how to proceed with comple-
tion of this program.
Respectfully submitted,
ii'71441'g- 2441A;t6;
Nowicki
Decto of Finance
Robert 0. Maim
Interim City Manager
JRN/daw
`0 OF ezo
` �ti. Memorandum
ti City of Elgin
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February 11, 1997 9\1111)R4 t111
TO: Robert O. Malm, Interim City Manager
FROM: James R. Nowicki, Finance Director i6 /L/
SUBJECT: Senior Citizen Tax Rebate
I have contacted both the Kane County Treasurer and Kane County
Clerk ' s offices regarding implementation of the Senior Citizen
Tax Rebate program. Both the City and County are using the same
criteria for the senior citizen rebate and the senior citizen
exemption program. Therefore, we requested that the County
include the City' s $200 senior citizen tax rebate on real estate
tax bills for those taxpayers who qualify for the County' s senior
citizen exemption.
Due to the fact that no provisions exist in the Illinois Statutes
authorizing governmental entities to provide rebates on real
estate tax bills , Kane County has denied our request . The County
Clerk ' s office indicated that if Elgin ' s request is initiated,
other governmental units may have similar requests . Kane County
has agreed to provide the City with their records (computer
tapes, disks ) for use in processing the $200 senior citizen
rebate .
Kane County provides a grace period for seniors to apply for the
exemption even though the January 1 deadline has passed. If an
eligible senior citizen files a Certificate of Error with the
Kane County Board of Review after the initial tax bill has been
distributed, normally a revised bill reflecting the senior
citizen exemption is approved for the second installment . The
County suggested that it may be more beneficial to wait for the
Board of Review to approve those late filed senior citizen
exemptions , thereby maximizing the number of qualified individu-
als receiving the rebate in one check distribution. The first
tax bill is scheduled to be mailed in May with the late filers
being accepted directly thereafter. Given this timeframe, we
anticipate the $200 senior citizen tax rebate checks will be
mailed during the month of June .
I have also contacted the Cook County Treasurer' s office and will
continue to work with them to obtain records for processing the
$200 rebate for eligible senior citizens in the Cook County
portion of Elgin. We would hope that checks for all qualifying
seniors in both Kane and Cook County would be distributed at the
same time.
If you have any questions , please let me know.
JRN/daw