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Agenda 07/24/2012 Item #16C 17/24/2012 Item 16.C.1. EXECUTIVE SUMMARY Recommendation to adopt a Resolution approving Special Assessment Hardship Deferrals for certain Sewer Special Assessments for the 2012 tax year. OBJECTIVE: Adopt a Resolution approving the deferral of sewer assessments pursuant to the hardship program adopted in 1996. CONSIDERATIONS: On August 13, 1996, the Board of County Commissioners adopted Resolution No. 96 -358 (aka: Resolution No. CWS -96 -9) that established an assessment hardship program to provide annual assistance for property owners living below the poverty level and at risk of losing title to their homes because of each assessment. Section 4 of Resolution No. 96- 358 sets forth the eligibility requirements for deferral. Notwithstanding that the assessment has completed its billing cycle, the property owner must continue to meet the deferral requirements each year. Approval will preserve the deferred status for the prior year's balances. Each property owner listed in Exhibit "A" to the proposed Resolution meets the eligibility requirements for deferral. Additionally, staff reviewed the deferral applications. Applicants also provided documented proof of income that must fall within the Federal Poverty Guidelines as outlined by the Federal Register Volume 76, Number 13, and provided by the Collier County Housing and Human Service Department (see Exhibit "B"). The accounts qualified for the deferral under Resolution No. 96 -358 are identified as follows: Project Account Number 51000 230605 51000 406808 Exhibit "A" contains more detailed information about each account. FISCAL IMPACT: There is no fiscal impact of the proposed deferral for 2012. The cost of recording this Resolution in the public records is $18.50. Funds are available in the County Water /Sewer Operating Fund (408). LEGAL CONSIDERATIONS: In summary, the eligibility requirements are: (1) occupant is the owner of the property and is entitled to claim a homestead exemption, (2) all ad valorem taxes paid or deferred, (3) property is not subject of pending or threatened foreclosure action or other encumbrances, (4) sworn statement from owner of intent to remain qualified for homestead exemption, as applicable (5) property is not under contract for sale, (6) allowable family earnings are at or below the levels established by Board. Staff has found these requirements to be met. Accordingly, this item is legally sufficient and requires a majority vote for Board action. - JBW GROWTH MANAGEMENT IMPACT: There is no Growth Management impact associated with this item. RECOMMENDATION: Adopt a resolution approving the 2012 tax year sewer assessment deferrals and record the adopted resolution in the Official Records of Collier County, Florida. PREPARED BY: Pamela Callis, Revenue Supervisor, Utility Billing & Customer Service Attachments: Resolution, Exhibit A, Ex Packet Page -1772- 7/24/2012 Item 16.C.1. COLLIER COUNTY Board of County Commissioners Item Number: 16.C.1. Item Summary: Recommendation to adopt a Resolution approving Special Assessment Hardship Deferrals for certain Sewer Special Assessments for the 2012 tax year. Meeting Date: 7/24/2012 Prepared By Name: debbie chinn Title: Administrative Assistant,Utilities Finance Operati 6/18/2012 9:28:08 AM Submitted by Title: Supervisor - Revenue,Utilities Finance Operations Name: Pam Callis 6/18/2012 9:28:09 AM Approved By Name: HapkeMargie Title: Operations Analyst, Public Utilities Date: 6/18/2012 9:56:29 AM Name: Pam Callis Title: Supervisor - Revenue,Utilities Finance Operations Date: 6/18/2012 2:08:44 PM Name: WidesTom Title: Director - Operations Support - PUD,Utilities Fina Date: 6/18/2012 2:53:45 PM Name: Joseph Bellone Title: Manager - Utility Billing & Cust Serv.,Utilities Finance Operations Date: 6/19/2012 2:12:18 PM Name: Joseph Bellone Packet Page -1773- Title: Manager - Utility Billing & Cust Serv.,Utilities Finance Operations Date: 6/26/2012 8:18:06 AM Name: WhiteJennifer Title: Assistant County Attomey,County Attorney Date: 6/29/2012 1:25:20 PM Name: YilmazGeorge Title: Administrator, Public Utilities Date: 7/9/2012 8:51:21 AM Name: KlatzkowJeff Title: County Attorney Date: 7/10/2012 11:02:27 AM Name: GreenwaldRandy Title: Management/Budget Analyst,Office of Management & B Date: 7/11/2012 1:10:31 PM Name: OchsLeo Title: County Manager Date: 7/12/2012 10:55:58 AM Packet Page -1774- 7/24/2012 Item 16.C.1. 7/24/2012 Item 16.C.1. RESOLUTION NO. 2012-/ RESOLUTION N0. CWS -2012- RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS AS THE GOVERNING BODY OF COLLIER COUNTY, FLORIDA AND AS EX- OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT, APPROVING THE SPECIAL ASSESSMENT HARDSHIP DEFERRALS FOR CERTAIN SEWER SPECIAL ASSESSMENTS FOR THE 2012 TAX YEAR WHEREAS, the Board of County Commissioners in its individual capacity as the Governing Body of Collier County, Florida, and as Ex- Officio the Governing Board of the Collier County Water -Sewer District, ( "Board ") established by Resolutions No. 96 -358, (aka Resolution No. CWS -96 -9) a program for the deferrals of special assessments for water and/or sewer improvements for homeowners who qualify under the Resolution; and WHEREAS, Section Eight of Resolution No. 96 -358 provides that the Board shall approve by resolution the special assessment hardship deferrals which shall include the property owner's name, mailing address, legal description of the property, property folio number, the name of the special assessment district, account number and the amount of the annual special assessment payment being deferred and that the resolution shall be recorded in the Official Records of Collier County, Florida; and WHEREAS, owners identified on Exhibit "A" are eligible for special assessment hardship deferrals under Section Four of Resolution No. 96 -358, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS, COLLIER COUNTY, FLORIDA AS THE GOVERNING BODY OF COLLIER COUNTY, AND AS EX- OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT THAT: 1. The owners identified on Exhibit "A" have been approved for the special assessment hardship deferral. 2. This Resolution shall be recorded in the Official Public Records of Collier County, Florida. 3. This Resolution shall become effective immediately upon its adoption. 2012. THIS RESOLUTION ADOPTED after motion, second and majority vote this day of ' ATTEST: DWIGHT E. BROCK, CLERK , Deputy Clerk Approval as to form and legal sufficiency: Iennifer . White assistant County Attorney BOARD OF COUNTY COMMISSIONERS AS THE GOVERNING BODY OF COLLIER COUNTY, FLORIDA AND AS EX- OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT FRED W. 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I N Q i 3 ,-L IQ o i , Packet Page -1777- 7/24/2012 Item 16.C.1. AUG 1 31996 RESOLUTION NO. 96- 358 RESOLUTION NO. CWs -96- 9 RESOLUTION NO. MWS -96- 2 RESOLUTION NO GWD -96- 2 A RESOLUTION ESTABLISHING A HOUSING ASSISTANCE PROGRAM BY PROVIDING AID AND ASSISTANCE FOR CERTAIN QUALIFIED HOMEOWNERS WHO ARE RESIDENTS OF COLLIER COUNTY WITH ASSISTANCE IN PAYMENT OF ANNUAL CHARGES FOR SPECIAL ASSESSMENT LIENS FOR WATER AND /OR SEWER IMPROVEMENTS; AUTHORIZING THE EXPENDITURE OF WATER AND SEWER REVENUES FOR A SPECIAL ASSESSMENT HARDSHIP PROGRAM; ESTABLISHING ELIGIBILITY REQUIREMENTS; ESTABLISHING LIMITATIONS; REQUIRING THAT APPLICATIONS BE FILED BY A CERTAIN DATE; PROVIDING FOR ADMINISTRATIVE DETERMINATIONS OF ELIGIBILITY FOR COUNTY ASSISTANCE; PROVIDING FOR AN APPEAL FROM A DETERMINATION OF INELIGIBILITY FOR COUNTY ASSISTANCE; PROVIDING FOR RECORDING OF THE HARDSHIP LIEN; PROVIDING FOR PAYMENT OF THE HARDSHIP LIEN UPON SALE OR TRANSFER OF THE PROPERTY; PROVIDING FOR APPROVAL OF ANNUAL SPECIAL ASSESSMENT HARDSHIP PROGRAM DEFERRALS; PROVIDING FOR VIOLATIONS AND PENALTIES; SUPERSEDING RESOLUTION NO. 94 -148, NO. CWS -94 -2, NO. MWS -94 -1 AND NO. GW -94 -1; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Board of County Ccmmissioners of Collier County in its individual capacity as the governing body of Collier County, Florida, and as Ex- Officio the Governing Board of the Collier County Water -Sewer District, the Goodland Water District and the Marco Water and Sewer District, (hereinafter referred to as the "Board ") establishes special assessment programs and undertakes programs providing improvements in residential areas and particularly in subdivisions developed prior to requirements for reasonable mandatory improvements; and WHEREAS, a special assessment program provides for the funding of such improvements through the establishment of special assessment charges and liens in accordance with the benefit received by each lot or parcel of land in the subdivision or neighborhood; and WHEREAS, the Board typically borrows funds to build such improvements secured by a pledge of the special assessment liens; and nu Q 479 Packet Page -1778- 7/24/2012 Itei r v v f ,7 la ju WHEREAS, to provide for the efficient administration of a program for collecting special assessment liens, the Board Z�Ypically authorizes the collection of special assessment liens in the manner provided for ad valorem taxes as provided in Section 197.3632, Florida Statutes; and WHEREAS, the Board has determined that a limited program offering assistance to low income homeowners who may risk losing title to their home due to the inability to pay special assessment charges when due would relieve the public from the demand and burdensome costs associated with such displaced families and homeowners; and WHEREAS, the Board of County Commissioners of Collier County has determined that the allocation of funds for the establishment of the special assessment hardship program and that the special assessment hardship program as authorized herein constitutes a valid public purpose; and WHEREAS, to the extent funds may be allocated, it is the intent of this Resolution to provide relief to certain qualified homeowners who may be at risk of losing title to their home due to the inability to pay a special assessment lien. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, AS THE GOVERNING BODY OF COLLIER COUNTY AND AS EX- OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT, THE GOODLAND WATER DISTRICT A14D THE MARCO WATER AND SEWER DISTRICT, that: SECTION ONE: _olicv and Inten The intent of the Special Assessment Hardship Program is to provide a program of assistance to permanent residents of Collier County who are living below the poverty level and are at risk of losing title to their homes as the result of water and /or sewer improvements funded in whole or in part by special assessment liens imposed by Collier County, the Collier County Water -Sewer SDOK 00or:,r 4sn Packet Page -1779- 7/24/2012 Item 16.C.1. AUG 1 31996 District, the Goodland water District and the Marco water and Sewer District. It is the policy of the governing board that the Special Assessment Hardship Program be interpreted broadly in order to effectuate the intent. SECTION TWO: Definitions. The following words or phrases as contained in this Resolution shall have the following meanings unless otherwise stated: "Affected District- means the County, Collier County Water -Sewer District, Marco Water and Sewer District, or the Goodland Water District authorizing the construction of the water and /or sewer capital improvements. "Board" means the Board of County Commissioners as the governing body of Collier County, Florida, and as Ex- Officio the Governing Board of the Collier County Water -Sewer District, the Marco Water and Sewer District and the Goodland Water District. "Disabled" means that a person has a physical or mental impairment which substantially limits the person's ability to obtain employment and that the person has a record of having such an impairment as certified by at least one physician or where the applicant has obtained tax exempt status for totally and permanently disabled person under Section 196.101, Florida Statutes, or has been found eligible under any State or Federal program applying similar criteria. "?arninas or Family Earnings" means adjusted gross earnings and support from all sources, including non - taxable sources of support, received by all family members, including rental revenue. "Elderly" means a person who will be sixty -five (65) or older prior to January 1, of the year in which assistance is granted. Packet Page - 1780 -1 Q I 7124/2012 Iterr AUG 1 31996 "Family" means husband, wife and minors and related or unrelated individuals residing in a household who receive more than So% of their support from the Family Earnings. "Q!A=" means; a) one who holds legal or beneficial title in equity to real property in Collier County, or b) one who is the relative of a decedent who held legal title or beneficial title to such real property and has paid all ad valorem taxes on the property in the prior year. "Relative" means one who is related to the owner as father, mother, son, daughter, brother, sister, uncle, aunt, first cousin, nephew, niece, husband, wife, stevfather, stepmother, stepson, stepdaughter, stepbrother, stepsister, half brother or half sister. SECTION THREE: Deferral of Special Assessment Payments Authorized The deferral of all or a part of the annual payments due for special assessment liens for water and /or sewer capital improvements established in accordance with the terms of this Program is hereby authorized. In the event the deferral of a special assessment payment leads to a shortfall in revenues necessary to meet annual debt service requirements, the Board shall, through the use of water and /or sewer revenues collected within the affected District fund the shortfall. Assistance shall be based upon the total family income, as adjusted to reflect family size. SECTION FOURS Eligibili Eligibility requirements shall include the following minimum criteria and such additional criteria as may from time to time be established by the Board: A. The occupant is the owner of the property and is entitled Packet Page -1781- 7/24/2012 Item 16.C.1. AUG 13 1996 to claim homestead tax exemption under the Constitution of the State of Florida. Proof of obtaining homestead tax exemption by the Property Appraiser of Collier County shall establish fulfillment of this requirement, but shall not preclude the establishment of the criteria by the Board that would permit the granting of assistance where the occupant is the elderly parent of the owner, a relative of the owner who is disabled or an heir or relative of a deceased owner. B. All ad valorem taxes on the property have been paid or the owner has obtained a homestead tax deferral. C. The owner is prepared to pay, or qualified to obtain a homestead tax deferral for the current ad valorem taxes when due. U. The property is not the subject of pending or threatened foreclosure action and that no mortgage or other encumbrance creating a lien against the property is in default. E. A sworn statement of the owner's intent to remain qualified for homestead exemption except where the homestead exemption requirement is not applicable and that the property is not encumbered by a contract for sale at the time of the application. F. Allowable family earnings shall be at or below the levels established from time to time, based upon the poverty level guidelines published by the Federal Government. Such criteria shall be used as guidelines and for the initial determination of eligibility provided, however, any such determination shall be subject to the limitations set forth by Resolution. Until amended by the Board, the earnings criteria shall be as established in Exhibit "A" attached hereto and incorporated herein. SECTION FIVE: Limitations, Annually, the Board, in its sole discretion, shall determine the amount of the annual assessment charges within the affected aou Of) 0,: 483 Packet Page - 1782 - 7/24/2012 Item AUG 13 1996 districts to be deferred until the property is transferred to another owner. The provision of assistance in any one year shall in no way establish a right or entitlement to such assistance in any subsequent year. As soon as possible after the deadline for submission of applications and filing appeals, the County Administrator shall advise the Board of the approximate assessment deferrals necessary. If the amount approved is insufficient to provide assistance to all owners who are eligible, assistance shall be granted to the eligible owners with the lowest earnings based upon consideration of family. The deferred assessments shall be repaid to the County or the Affected District upon the sale, transfer or lease of the property subject to the assessment to another owner or at the time the Owner no longer qualifies for assistance, whichever occurs first. If repayment is triggered by the sale or transfer of the property, the deferred assessment must be immediately repaid. If the repayment is triggered by the Owner no longer qualifying for assistance, interest shall accrue on the deferred assessments at the same rate as the rate being charged to all property owners within the assessment project until the full amount of the deferred assessment is repaid. Interest shall begin accruing at the time the owner no longer qualifies for assistance. The sale or transfer of the property to a family member residing with the owner at the time of transfer shall not trigger the repayment of the deferred assessment; provided that, the new owner meets the deferral guidelines. The proceeds of any award or claim for damages, direct or consequential, in connection with any condemnation or other taking of any part of the Owner's property, or for conveyance in lieu of condemnation, are hereby assigned and shall be paid to the Affected District or the County. coax 00011 484 Packet Page -1783- 7/24/2012 Item AUG 1 31996 SECTION SIX: Submission of A 1 Cation Required and Deadlines Establish d A. Submission Required: A homeowner wishing to obtain assistance under the Special Assessment Hardship Program must submit an application on a form prescribed by the County and furnished by the County Administrator, or his designee. The application form shall be signed upon oath by the applicant before an officer authorized by the State to administer oaths. The applicant shall be required to provide such other evidence and documentation as deemed necessary by the County Administrator or his designee in considering the application, including but not limited to, an affidavit of all family earnings and support. The submission of false, misleading or incomplete applications and the failure to provide appropriate documentary evidence in support of an application prior to the deadline for the submission of an application shall constitute grounds for denial of the application. B. Application Deadlines: Complete applications and documentation must be submitted by June 1 of the year preceding the tax year in which assistance is sought. The first year assistance will be available is the 1994 tax year. Thus, complete applications must be received for the first year prior to June 1, 1994. SECTION SEVEN: Administrative Determ {nation of Z jS "ji The County Administrator shall assign the responsibility for reviewing applications to appropriate staff; who shall be responsible for advising applicants of the need for additional evidence and documentation and providing applicants with notice of the final staff determination of the applicants eligibility status and the right to appeal the determination. Packet Page -1784- 7/24/2012 Iter AUG 1 3 1996 Anyone wishing to appeal the staff determination of ineligibility may do so by requesting a hearing before the Board within fifteen (15) days after a notice of the determination of the staff determination of ineligibility. An applicant will be notified of a time and date at which their appeal will be considered by the Board, which date shall be no sooner than seven (7) days after the filing of an appeal. The Board shall not be required to consider any evidence or documents not presented for review by staff but may, in order to fulfill the purposes of the Special Assessment Hardship Program, request and receive additional evidence and testimony in order to effectuate the purposes of the Special Assessment Hardship Program. SECTION EIGHT: Approval of Aaanai Special Assessment Hardship Pzogr n•farrala The Board shall approve each year by Resolution the Special Assessment Hardship deferrals which shall include the property owner's name, mailing address, legal description of the property, property folio no., the name of the special assessment district, account number and the amount of the annual special assessment payment being deferred. The Resolution in its entirety approving the annual special assessment hardship deferrals shall be recorded in the Official Records of Collier County, Florida. SECTION NINE: Violations and Penalti�A The submission of a false or fraudulent application or false or fraudulent documentation in support of an application shall constitute a violation of this Program. Upon finding that assistance has been granted based upon a fraudulent application or an application containing fraudulent, false or misleading information, the Board may act to collect a special assessment for which assistance was granted. Nothing herein shall prohibit Collier County from exercising other remedies available under the Laws of Florida. Bou 000P.-,: 48(1 Packet Page -1785- 7/24/2012 Item 16.C.1. AUG 1 319E'i SECTION TEN: Prior Resolutions BuRaraeded. This Resolution shall supersede in its entirety Resolution No. 94 -148, CWS -94 -2, MWS -94 -1 and GW -94 -1. SECTIOW ELMXt Etfeotive Date, This Resolution shall become effective immediately upon its adoption. :,.• :::: �,,,, This Resolution adopted this _X!? day of 1996, after motion, second and majority vote. _ ATTEST:,: BOARD OF COUNTY COHk, STONERS ; DW , IGHT •E-.. $ROCK, CLERK COLLIER COUNTY, FLORIDA AS - THE,a` GOVERNING BODY OF COLLIHR,„CAUNTH, /: r•. ! { AND EX- OFFICIO THE GOVERNING BOARD OF THE COLLIER COUNTY WATER -SEWER DISTRICT, THE MARCO _ WATER AND SEWER DISTRICT" AND THE, GOODLAND WATER DISTRICT,,,,. `S BY C. NORRIS, AIRMAN 'J Approved as to form and f legal sufficiency: J vid C We . gel County Attorney Packet Page - 1786 -"