HomeMy WebLinkAbout03/16/2020 Item 071 MOHAVE COUNTY REQUEST FOR BOARD ACTION FORM FORMAL ACTION: FROM: Buster Johnson CONSENT ❑ CONTACT/EXT: Sarah Hall/Ext. 3006 RESOLUTION ❑ DATE: 03/05/2020 OTHER ❑ BOS MEETING DATE: 03/16/2020 INFORMATION ONLY ❑ SUMMARIZE THE ISSUE & DESIRED ACTION CLEARLY/ATTACH BACKUP MATERIAL: Discussion and possible action regarding the enforcment of ARS §42-11153 regarding property tax exemption deadlines and their placement on Board agendas as discussed during the May 6th 2019 Board of Supervisors meeting RECOMMENDED MOTION: Require the that Assessor's Office adhere to the March 1St deadline for submitting Property Tax Exmpetion Claim Forms and that the Board of Supervisors follow the process for Redepmtion of Waiver Forms as described under ARS §42-11153 1 Reviewed and Approved By: County Attorney &JIL Human Resources El Finance County Manager Board Action Taken: Approved as Requested E-1 No Action Taken Disapproved Continued to Approved with the following changes: Acknowledged receipt and referred to: I Filing Information and Retrieval Filed Bid Filed Agreement BOS Resolution Filed Yearly Correspondence Filed Petition Filed Dedication Filed Land Sold Filed Land Acquired Filed Franchise ID Resolution Filed Improvement District Filed Other Date Routed Additional Information: XC: During the May 6th, 2019, Board of Supervisors meeting, the Attorney's Office brought to the Board's attention that the way we have been doing Property Tax Exemption Claim Forms for those who miss the March 1st deadline under ARS§42-11153 has been wrong for decades. Under the Arizona Revised Statue, applicants who miss the March 11t deadline must present their case for the exemption to the Board of Supervisors. In the past,the applicant has gone to the Assessor's office, the Assessor has processed their case and then presented it to the Board. It was explained to the Supervisors at their May 6th, 2019, meeting that the process would change as of June 1st, 2019, and applicants would have to come to a Supervisor and then the Supervisor may place it on an agenda. I am not sure what changed because on March 4th, the Board received an email stating that the process was basically reverting back to the illegal way of doing things. The law is very clear that the process must be done by the Board of Supervisors. We need to follow the law. The Assessor's Office does not have the man power to being doing this. It is not under their authority to handle this matter after the March 11t deadline nor their authority to extend the deadline. The process should be: If an applicant does not meet the statuary requirements and wants special consideration,then the applicant gets all the forms,fills them out, takes them to their Supervisor in their District, and then that Supervisor may places it on a Board agenda. In the past the Board has been presented with very little detail on these exemptions and why we were approving them after the deadline. The Board is the legal authority who decides what exemptions pass and what ones do not. Until the law changes, it up to the Board of Supervisors to do this process. The applicant applying for the exemption should have all the forms filled out prior to coming to the Board of Supervisors office. It was discussed earlier that training should be given to the Supervisor's Offices regarding the process; however we cannot give legal advice so I do not believe any training is needed. These forms should be filled out and our job is to look them over, see if they have a valid reason for exemption and if we believe so then we place it on the agenda. We cannot just skirt the law because it's easier. Our job is to follow the law and if that includes processing these exemptions, than that is what each Supervisor office has to do. From: Mike Hendrix To: Ken Fielder Cc: Board of Supervisors Subject: RE:Exemption applications deadline for 2020 tax year-EXTENDED Date: Wednesday,March 04,2020 1:47:07 PM Attachments: imaae001.ona Thank you and Jeanne. Mike ? Countyanager/County Engineer MahaysCounty,AZ PhrrnL�'�"928-753-0729 70QW,,13eale Street,Kingman,AZ 86401 �., , bike.hendrix@mohvvecounty.us �P From: Ken Fielder Sent:Wednesday, March 04, 2020 12:55 PM To: Mike Hendrix<Mike.Hendrix@mohavecounty.us> Subject: FW: Exemption applications deadline for 2020 tax year- EXTENDED Importance: High FYI From:Terri Cohrac Sent:Wednesday, March 4, 2020 12:45 PM To:Ada Marshall <Ada.Marshall(@mohavecounty_us>;Alexander Gonzalez <Alexander.Gonzalezra)mohavecounty,Ljs>;Angela Godwin<angela.godwin(@mohavecounty.us>; Anthony Owen <Anthony.Owen(@mohayecounty.us>; Belinda Keller <Belinda.KellerPmohavecounty.us>; Billy Lightfoot<Billy.Lightfoot(cDmohavecounty.us>; Bret McKee <Bret.McKee(@mohavecounty.us>; Caileen King<Caileen.King(@mohavecounty.us>; Chena Winker <Chena.Winker(@mohavecountv.0 >; Cody Nazar<Cody.Nazar(@ mohavecounty.us>; Conni Hulse <Conni.Hulse(@mohavecounty.us>; Connie Wells<Connie.Wells(@mohavecounty.us>; Corina Crispin <Corina.Crispin(@mohavecounty.us>; Dennis Wheeler<Dennis.WheelerPmohavecounty.us>; Donna Caley<Donna.Caley(@mohavecounty.us>; Earlene Mahar<Earlene.Mahar(@mohavecounty.us>; Eric Morin<Eric,Morin(@mohavecounty.-U>; Eriketa Cirulli<Eriketa.Cirulli(@mohavecount)l.us>; Gary Waters<Gary.Waters(@mohavecounty.us>;Jackie Kinney<Jackie.Kinney(@mohavecounty.us>; Jeanne Kentch<Jeanne Kentch(@mohavecounty.us>;Jenifer Rapp <Jenifer.Rapp(mohavecounty.us>;Joar) Rama<Joari.RamaPmohavecounty.us>;Josefina Garland <Josefina.GarlaAPmohavecounty.us>;Joseph Kessler<Joseph,Kessler(@ mohavecounty.us>;Joseph Laudel <Jose h,LLaudel@mohavecounty us>;Julianna Garland <Julianna.Garland @ rnohavecounty.us>; Ken Fielder<K,en Fielder(@mohavecounty.us>; Kimberly Collins-Capotosto<Kimberi)(Collins-Capotosto(@mohavecounty us>; Lilia Walton <Lilia Waltont@rnohavecounty.us>; Marcia Clark<Marcia ClarkPmohavecounty.us>; Mary Napier <Mary,Napier(@mohavecounty.us>; Melody Jensen<Melody.Jensen(@mohavecounty.us>; Natalie Romano<Natalie,Romano@mohavecounty.us>; Nicole Bratley<Nicole Bratleypmohavecounty us>; Nikki Ring<Nikki,Ring(@mohavecounty.us>; Patt Kregelo<Patt.Kregelo(@mohavecounty.us>; Sheri Sixbery<Sheri.Sixberry(@mohavecounty.us>; Stacy Swanson<Stacy.Swanson P n1oh avecou nty.us>; Stephanie Cress<Steph ni r Pmohav o nty.us>;Teresa Woods <Teresa Woods(@mohavecounty.us>;Terri Barton <Terri,Barton(@mohavecounty.us>;Tiffany Beaman <Tiffany.Bea man(a�mohavecounty us>;Valerie Medina <Valerie Medina(tmohavecounty.us> Subject: Exemption applications deadline for 2020 tax year- EXTENDED Importance: High Good morning— In a reversal of the e-mail you may have received from me previously regarding the deadline for exemption applications for 2020,we are now going to accept applications that are submitted subsequent to the statutory deadline of March 1St(effectively March 2nd this year due to the Sunday deadline date). We will accept I�applications for both individual exemptions and organizational exemptions until end of business(5:00 p.m.) Monday June 131_ Applications must be submitted in person with all required documentation at any of the three Assessors Office locations(Kingman, Bullhead City, or Lake Havasu City offices). DO NOT REFER APPLICANTS TO THE BOARD OF SUPERVISORS. All exemption applications submitted after March 2nd must include a letter from the applicant(s)to the Board of Supervisors requesting a waiver of the exemption deadline;the letter must be dated, signed by the applicant(s), and include the reason why they are applying for the individual exemption after the deadline. I have attached a copy of the letter form for your use. When accepting the applications for individual exemptions over the counter, it is very important that you check to ensure all of the required paperwork is being submitted and is complete. A complete individual exemption application package includes the following: 1. A completed Affidavit of Individual Tax Exemption (DOR Form 82514). This must be signed in the presence of the Assessor's representative by the Applicant. If not signed at Assessors Office, it must be notarized. a. Widows/Widowers must fill out Part I in full and bring in a copy of their deceased spouse's death certificate. SPECIAL NOTES: i. Applicant must have been married to the Deceased (not divorced) at the time of spouses death ii. Applicant must not have subsequently remarried iii. Applicant/Spouse must have been Arizona residents at time of death. b. Disabled applicants must fill out Part II in full and provide and original Certificate of Disability(DOR form 825148). The Applicant must be 100%totally and permanently disabled. SPECIAL NOTES: i. This form must be signed by a licensed physician or psychiatrist. At this time,we are also accepting signatures of Physicians Assistants(PA designation after the signature). We do not accept signatures of Nurse Practitioners(NP designation after the signature). If the Disability Certificate is signed by a Nurse Practitioner, do not accept the package. The applicant will need to return with a property signed certificate. ii. The physician must have checked the"YES" box indicating that the applicant is totally and permanently disabled. iii. The only disability form that we will accept other than the DOR 82514B is a letter from the Veterans Administration attesting that the Applicant is permanently and totally(100%) disabled. NO OTHER TYPES OF DISABILITY CERTIFICATES ARE ACCEPTED. c. All Applicants must fill out Part III of the Affidavit in full. d. In the Property List section,the Applicant should list all parcels owned by them in Mohave County. Applications cannot be accepted for parcels where the applicant is not one of the listed owners. List primary residence parcel first,then any others(if applicable) below. They do not need to fill out any other columns in that section. 2. All Applicants must provide Arizona identification (typically their drivers license or photo ID verifying their name and address). 3. All Applicants must provide a copy of the Arizona State Income Tax Return for 2019. If they do not file a tax return,they need to provide a copy of their year-end income statement if applicable, or any other evidence of income (not Social Security)which would be used to determine qualification for the exemption. See ARS 42-11111 (F)for income items that are excluded for purposes of qualifying for exemptions. 4. All Applicants must provide a letter to the Board of Supervisors requesting a waiver of the exemption deadline. Please do not accept exemption application packages that are not complete.. If the applicant does not have all of the correct paperwork,they should keep the package and submit it to the Assessors Office when they do have all of it. When accepting applications for organizational tax exemptions(non-profits), it is also very important to verify that all of the correct paperwork is submitted. A complete organizational exemption application package includes the following: 1. A completed Affidavit for Organizational Tax Exemption (DOR Form 82514A). This must be signed in the presence of the Assessor's representative by the Applicant. If not signed at Assessors Office, it must be notarized. a. The name and mailing address of the organization must be listed (upper left of form) b. Contact information (including an individual contact name, address(if different), and especially phone number should be filled out c. One of the exemption type boxes must be checked d. In the Property List section, the Applicant should list all parcels owned by them in Mohave County. Applications cannot be accepted for parcels where the applicant is not the listed owner. 2. All new applicants must provide proof of non-profit status(such as 501c3); usually this is a letter from the IRS. 3. All new applicants must provide a copy of their Articles of Incorporation. 4. All new applicants must provide a copy of their By-Laws. S. All new applicants must provide a detailed Letter of Use for the applicable parcel(s). 6. If applicable, for parcels that are leased to educational institutions, churches/religious assemblies/religious institutions, provide a copy of the lease. 7. All Applicants must provide a letter to the Board of Supervisors requesting a waiver of the exemption deadline. Again,if the application package is not complete. please do notag rtial packages. It is important to note that we(Assessors Office) must submit all exemption applications received after the statutory deadline to the Board of Supervisors for approval. We are prioritizing working all of the applications that were received prior to the March 1St deadline first. After we have completed those,we will be working on post-deadline applications. We will be submitting those for approval during a few scheduled BOS meetings later in the year(most likely in May). Late applicants will not be notified of their exemption status until after the applications have been reviewed by the Board of Supervisors. We will then send letters out indicating either acceptance or denial of the exemption. If you have any questions regarding accepting exemption applications, please contact either Kimberly Collins-Capotosto at extension 4295, or me at extension 4012. Terri J. Cohrac Appraisal Supervisor Mohave County Assessor's Office Telephone: 928-753-0703 ext.4012 Fax: 928-753-0749 Chairman Angius stated and we are notified when those things happen. Supervisor Johnson stated we'd take care of it, because we don't want somebody saying their taking the medicine, or doing the treatment, and they're not doing it, so. Manager Valentine stated right, I'm sorry. And part of our role as nurses is we go out and observe them taking the medication every single day. Chairman Angius stated very good, thank you. Okay, want to make a motion? Supervisor Gould stated I move that Item 15 be adopted. Supervisor Bishop stated second. Chairman Angius stated all in favor. Opposed. Motion was made by Supervisor Gould and seconded by Supervisor Bishop and unanimously carried 5-0 with Supervisor Watson voting yes; Supervisor Bishop voting yes; Supervisor Johnson voting yes; Supervisor Gould voting yes; and Chairman Angius voting yes, to approve Item 15. 23. Pursuant to ARS §42-11153B, redeem the waivers for the applicants who missed the March I deadline so they will be eligible for a property tax exemption for the 2019 tax year. —Mohave County Assessor Chairman Angius stated Supervisor Johnson. Supervisor Johnson stated thank you, Madam Chair, we got a legal opinion that it is illegal to do this. Chairman Angius stated okay, does the Assessor want to come up? Supervisor Johnson stated I don't think it has anything to do with the Assessor. It would be more with the Attorney. Attorney Esplin stated we can give you some background if you wish. Chairman Angius stated okay. Attorney Esplin stated so,this item is brought to the Board for, I think this one, literally is decades; it's been going on a lone period of time, and if you look at 42, at the statute that we're talking about §42-11153B, let me take a moment here to pull it up. It says if a widower, well, let me give you a bit more background. There are certain people that are exempt from paying the property taxes and those are typically: widow, widower, persons with disability and also non-profits and I won't go into the details of which non-profits and so forth, but in order for them to claim that exemption, they have to file at a certain period of time, and I believe it's the first Monday in January and March 1St of each year, in order to claim that waiver of the exemption. So, when somebody comes in and claims that exemption during that time,they get it.After that, if somebody 18 comes in after words,then they have to come to the Board or they need to present it to the Board; at which point then the Board will have to decide whether to provide that exemption. So, and it says the specifically the person or organization may have the waiver redeemed by the County Board of Supervisors at any regular meeting,except that no taxes that were due and payable before the petition was submitted may be refunded or abated. So the issue here is, for those people who came in after that deadline, coming to the Board. And so for many years, literally decades has come through the process of the Assessor. They'll go to the Assessor; the Assessor will make the determination;the Assessor then presents it to the Board;and then the Board will,they've almost, I bet you they've universally adopted it. I don't know if they've ever rejected it before, I don't know. So, recently our office took this up to determine whether this is the process by which it should be going forward and our office determined that it was not.Our office determined that these people should be coming to you and that's what the statute says;they should be come to the Board and the Board should make that decision. Our opinion came after the deadline, and this has been going on for decades and decades. So the question is, is really the process by which you present it to the Board: Is that the legal process and that's what Supervisor Johnson is referring to. We're saying"hey,they shouldn't go through the Assessor,they shouldn't come to the Assessor and then the Assessor presents it to you, and so forth." This is their responsibility to do it. Because some people may not qualify; it's for you guys to decide whether they qualify or not and then you have a difficult time determining whether they qualify or not, because if you look at the back up on that, there's no information,there's nothing,you're not going to see any information about these people, so you don't know if this person is disabled;or this person is a widow;or widower;or if this person is legitimate; or if this is a legitimate non-profit organization. So that's why we're recommending that the process change. If you look, and our office worked with the Assessor about this, the Assessor is aware of this.The problem is trying to change decades old procedures,and so,I believe the decision was: come June 1 of this year the practice would stop, so, we can educate the public, and notify the public, and people understand that hey, your responsibility is to file for that exemption in that January to March period and after that,then your responsibility is to come to the Board and ask for the exemption, and you may have to prove that you qualify for these things. So, that's what Supervisor Johnson's referring to. It's up to you whether you want to approve this or not. You are still going through the process of approving,don't get me wrong,I mean,in the statute says it's the Supervisors that have to determine and you would be determining today whether this person qualifies or not, but if you don't feel comfortable with it, then you don't have to approve it. We will never, I will never advise you that you have to vote for something. I recommend that you vote for certain things or you not vote for certain things and so forth, but ultimately you guys are the Supervisors,you're the Elected Officials and you decide what should be approved and what should not be approved. What we're suggesting is that the changes be made June 1 S` so we give people an opportunity to get in process and so forth. Chairman Angius stated anything else. Supervisor Johnson stated I don't think it'll fall under this item,but I think it says may and we're approving something we have no idea if anybody's qualified or not, and I'm sure the Assessor did their job to look at, but it'll go forward, I think the Board ought to develop a policy on, there's 19 almost,what?A 60 day period where they have to file them and then anything late,you know, we should have some parameters, not just because oh, I didn't get around to doing it. Chairman Angius asked do you agree with Mr.Esplin that if they want to do it outside that period, that they themselves have to come before the Board? Supervisor Johnson states yes, I believe they do and it's a may, you know,it's not a shall so, they would have to come and then, I'm guessing they would have to go to one of the Supervisors to have it placed on the agenda, I don't believe the staff could do it. Attorney Esplin stated I think that's a good idea to do it that way; come to your Supervisor, you know, if it's in Supervisors Gould's district, contact Supervisor Gould; if it's in Supervisor Bishop's district, contact Supervisor Bishop. I mean, I'll read you the language, it says submits a petition after the deadline,the person or organization may have the waiver redeemed by the County Board of Supervisors at any regular meeting. Chairman Angius stated okay. Attorney Esplin stated so, that's the term. You're doing that today, don't get me wrong, if that's what you want to vote for,then yes,but Supervisor Johnson makes a valid point,you don't know any of the information other than what the Assessor has gathered, you know, and the Assessor is available and ready to continent, if need be,but otherwise you don't have any other information. I ; ,i Chairman Angius stated okay, so the ones in front of us today are on the old system and the went through with what was being done then, and then going forward we'll put together a new policy and that people will get that in their tax, how do they get that information? Attorney Esplin replied well, I don't know, I mean,I just know that the Assessor going to end the policy June 1, and then perhaps the Assessor can enlightened us for additional information. Jeannie Kentch, Mohave County Assessor replied they are qualified,just so you know, the ones on the list have been qualified, and yes, we would give them the opportunity to go to you; we'd give them the information,and we'd make sure that they are qualified prior to that,because they're going to come in anyway,they're going to come in our office and ask, so we'd go over with them the documents that they have that tells them what they're going to need for qualification and then send them to you. Supervisor Gould stated Madam Chairman. Chairman Angius states yes. Supervisor Gould asked thank you Madam Chairman, Miss. Kentch, can you give me the thumbnail estimate of how many of these people habitually do this? 20 Assessor Kentch replied it's normally just once, so, it's not habitual. It's the wife that lost her husband sometime in March, and by the time she realized she might/could get some help with her property taxes, she gets to us in June sometime, and, it's,we were advised sometime back in 1999 that this is the way it should be done, and I found it very inefficient, so, we looked at it and our attorney told us that it really shouldn't have been done that way,and so,we're changing the policy on our end we're hoping that you understand that,but it's not habitual,because once they're in the system,they're in the system. Supervisor Gould asked okay, so it's not something that they have to reapply for every year? Assessor Kentch replied every 3 years, but we send them a letter and that's our job to do that. Supervisor Gould stated okay, so,it's every 3`d year. Assessor Kentch stated yea, you don't need to worry about that coming back to you, it's just that first time allowing them to go beyond that March 1St deadline. Supervisor Gould stated so, if a woman is widowed and gets this exemption and then remarries; then 3 years later she is no longer qualifies for that exemption. Assessor Kentch stated correct, if anything changed on that. Supervisor Gould stated I believe I read in the press that some of these people are habitual so, apparently that would be incorrect. Assessor Kentch stated no,I think it's just,because,yea, it was a misunderstanding,because we've allowed them to come into our office and we were facilitating getting it to you. Supervisor Gould stated so, you were the habitual person. Assessor Kentch stated yea, we were habitually facilitating this for the people of our County. But I did question why we were doing that when the statute says a certain, so, Lenore did a beautiful job going in and seeing what was told us before, that's why we were doing it, because we were advised to do it that way. Supervisor Gould stated sure,thank you,Ma'am. Assessor Kentch stated you're welcome. Attorney Esplin stated this may align Supervisor Gould. I just did a quick 1 minute search last week just to see how often it came last year in 2018,1 think we brought it, like 8 or 9 times, I mean it was quite often the Boards just automatically approved it,usually on the consent agenda. 21 Assessor Kentch stated yea, and it ends up. Attorney Esplin stated just in 2018. Assessor Kentch stated yea, we have to do a correction on our end, and then it goes down to the Treasurer's Office and they have to do a correction, so,just trying to make it bit more efficient, I think is one of the things,and plus,I was told that maybe that they didn't know about the program, but we're doing a really great job out of our office, communicating with the people of Mohave County on all of the different programs that we have; via newspaper; via your radio; and every other way that, so they know the program is out there. So, we're hoping that, you know, they understand March 1St is going to be the deadline or they'll have to go to you, if not. Supervisor Gould stated thank you. Assessor Kentch asked any other questions?Thank you. Chairman Angius stated no questions? Okay. Then I need a motion. Supervisor Johnson stated not from me. Chairman Angius stated want to take a stab at it? Supervisor Gould stated Madam Chairman, let's see, I move that Item 23 be adopted. Supervisor Bishop stated second. Chairman Angius stated we have a motion and a second. Are you with us Supervisor Watson? Supervisor Watson stated yes I am, thank you. Chairman Angius stated okay, all in favor. Opposed. Motion was made by Supervisor Gould and seconded by Supervisor Bishop and carried 4-1 with Supervisor Watson voting yes; Supervisor Bishop voting yes; Supervisor Johnson voting no; Supervisor Gould voting yes; and Chairman Angius voting yes, to approve Item 23. Supervisor Watson asked Madam Chairman, can I have clarification on Item 19. Was it approved under the consent agenda? Chairman Angius states, yes, yes, Supervisor Watson, it was. Supervisor Watson stated okay, thank you very much. 22 Chairman Angius stated you got it.Alright,we're done with the consent agenda,now we're going on to our Public Hearing. I'm going to open the Public Hearing for Item 32 which is. 32. Open Public Hearing: Discussion and possible action RE: Adoption of BOS Resolution No. 2019-045 - The DENIAL of an AMENDMENT TO THE SOUTH MOHAVE AREA PLAN from an A-R (Agricultural Residential) land use designation to a C (Commercial) land use designation, for Assessor's Parcel No. 227-21-084, in the Fort Mohave vicinity, Mohave County, Arizona. (Commission recommended denial by unanimous vote) Chairman Angius stated I have 1 person signed up to speak. Glen Rajanimi. Glen can I have some clarification, are you opposed to the denial or you support the denial? Glen Rajanimi stated I supporting the denial. Chairman Angius stated okay,that's what I thought. Glen Rajanimi stated I reside across the street from the subject parcel property and it's been residential, I know that it could be zoned commercial, but I think it would have a negative effect on me and my neighbors, as far as our right to quiet enjoyment and I'm just hoping you deny this rezone. Chairman Angius stated okay, does anyone have any questions? Okay, I'm going to close the Public Hearing on this. Supervisor Johnson stated make a motion to approve the denial. Supervisor Gould Stated second. Chairman Angius stated we have a motion and a second. All in favor. Opposed. Motion was made by Supervisor Johnson and seconded by Supervisor Gould and unanimously carried 5-0 with Supervisor Watson voting yes; Supervisor Bishop voting yes; Supervisor Johnson voting yes; Supervisor Gould voting yes; and Chairman Angius voting yes, to approve Item 32. Chairman Angus stated okay, Item 33. I'm going to open The Public Hearing. 33. Open Public Hearing: Discussion and possible action RE: Adoption of BOS Resolution No. 2019-046 — The DENIAL of a REZONE of Assessor's Parcel No. 227-21-084 from an A-R (Agricultural Residential) zone to a C-2 (General Commercial) zone, to allow for commercial building, in the Fort Mohave vicinity, Mohave County, Arizona. (Commission recommended denial by unanimous vote) Chairman Angius stated that's a denial for a rezone the same property. Mr. Rajanimi you signed up to speak, but I assume it's going to be the same thing? Okay. Anyone else would like to speak to this? Okay, I'm going to close the Public Hearing. Need a motion. 23