[Ord. No. 23-083, 9-11-2023]
A.
The County hereby authorizes a tax credit to eligible taxpayers residing
in St. Charles County in an amount equal to the taxpayer's eligible
credit amount.
B.
In order to protect and safeguard the wellbeing of certain senior
citizen resident taxpayers, the provisions of Section 137.1050, RSMo.,
shall be read as broadly as possible to effectuate the grant of a
property tax credit to eligible taxpayers residing in St. Charles
County in an amount equal to the taxpayer's eligible credit amount.
C.
In the event that certain provisions of Section 137.1050, RSMo.,
are declared unconstitutional or otherwise invalidated by a court
of competent jurisdiction the provisions of this Article that can
be, shall be read in such a way as to give continued effect to the
remaining provisions of Section 137.1050, RSMo.
D.
Nothing in this Article shall be construed to authorize or require
the issuance of any refunds of taxes already paid prior to the effective
date of Section 137.1050, RSMo.
E.
Nothing in this Article shall be construed to relieve the taxpayer
of the obligation to pay the tax liability of the State Blind Pension
Fund or dedicated ad valorem taxes levied for the payment of bonded
indebtedness.
[Ord. No. 23-083, 9-11-2023]
As used in these Sections, the following terms shall have the
meanings ascribed to them, thus:
All taxing districts levying ad valorem taxes in St. Charles
County, except as set out in Section 140.110(E), OSCCMo.
The difference between an eligible taxpayer's real property
tax liability on such taxpayer's homestead for a given tax year,
minus the real property tax liability on such homestead in the year
that the taxpayer became an eligible taxpayer.
An individual who, after August 28, 2023, and by the first
day of January in the applicable tax year, is:
St. Charles County resident; and
Has reached the age of eligibility to receive Social Security
retirement benefits; and
An owner of record of the homestead or has a legal or equitable
interest in such property as evidenced by a written instrument; and
Liable for the payment of real property taxes on such homestead.
Real property actually occupied by an eligible taxpayer as
the primary residence.
The total amount of ad valorem real property taxes that are
levied by all applicable taxing jurisdictions.
The amount equal to the taxpayer's eligible credit amount.
[Ord. No. 23-083, 9-11-2023]
A.
The St. Charles County Collector of Revenue shall create an application
process that will allow eligible taxpayers residing in St. Charles
County to request a tax credit beginning in tax year 2024.
B.
An application form shall be designed in such a way that it is easily
understood by members of the general public, and shall request, at
a minimum, the following information:
1.
Taxpayer name;
2.
Proof of identity;
3.
Homestead address;
4.
Written proof of ownership or legal or equitable interest in
the homestead property and that they are not claiming their home as
a primary residence in another County, State or country;
5.
Written proof of the taxpayer's eligibility for retirement
benefits;
6.
Notice to the Collector if the current tax assessment is under
appeal; and
7.
An affirmation that the eligible taxpayer is not knowingly providing
false information in support of the application.
C.
Eligible taxpayers will be required to timely submit complete applications
to the Collector on or before close of business on June 30 of the
applicable tax year, and annually thereafter such renewal documents
as may be required by the Collector.
D.
The application form shall be made available to the public electronically
on the Collector's website, as well as in paper format.
E.
Eligible taxpayers may request a paper copy of the application be
mailed to them by sending the Collector a request, together with a
self-addressed stamped envelope.
[Ord. No. 23-083, 9-11-2023]
The St. Charles County Collector of Revenue shall establish
and maintain a reporting system for monitoring the eligible taxpayers
residing in St. Charles County and may implement such departmental
rules which in the opinion of the Collector are necessary to implement
such reporting system. Said departmental rules shall be filed with
the Registrar.
[Ord. No. 23-083, 9-11-2023]
A.
Except when provided to persons or agencies authorized by this Article
to receive such information, taxpayer information contained within
the reporting system is a closed record and not subject to public
disclosure pursuant to Chapter 610, RSMo. No person shall provide
such information to any person or agency not authorized by this Chapter
to receive it. The County Counselor shall take all reasonable and
lawful steps to ensure non-disclosure of the information.
B.
The Collector shall develop and maintain procedures to ensure that
the privacy and confidentiality of taxpayer information collected,
recorded, transmitted and maintained are not disclosed to persons
not authorized by this Article to receive taxpayer information.
[Ord. No. 23-083, 9-11-2023]
A.
Taxpayer information and other data compiled by the Collector of
Revenue in connection with the reporting program established by the
Collector may be provided to the following persons upon a duly made
request:
1.
Taxpayers who request their own taxpayer information in accordance
with law;
2.
Local, State and Federal law enforcement or prosecutorial officials,
both in or outside of Missouri, who are engaged in the administration,
investigation or enforcement of laws governing taxation based on a
specific case and under a subpoena issued pursuant to court order;
3.
Local collectors or State departments of revenue who have adopted
reporting systems that contain substantially the same elements and
requirements as those adopted by this Article;
4.
A judge or other judicial officer under a subpoena issued pursuant
to court order;
5.
Local or State auditors in accordance with law.
[Ord. No. 23-083, 9-11-2023]
A.
No person shall knowingly submit false information in support of
an application under this Article.
B.
No person, absent lawful authority, shall knowingly access or disclose
taxpayer information maintained by the Collector pursuant to this
Article, or knowingly violate any other provision of this Article.
C.
Any person convicted of violating this Article shall be punished
by a fine of up to one thousand dollars ($1,000.00) or up to one (1)
year in jail, or both.
D.
Enforcement of this Section shall be the responsibility of the County
Counselor.
[Ord. No. 23-083, 9-11-2023]
The provisions of this Article shall be construed broadly for
the accomplishment of the purposes thereof.
[Ord. No. 23-083, 9-11-2023]
The provisions of this Article are severable. If any provision
of this Article is found by a court of competent jurisdiction to be
unconstitutional or otherwise invalid, the remaining provisions of
this Article shall be treated as being in full force and effect. The
County hereby declares that, if the definition of "real property tax
liability," above, is declared by a court of competent jurisdiction
to be unconstitutional or otherwise invalid then the definition shall
be deemed amended to include only those ad valorem property taxes
that are lawfully owed to St. Charles County. The County further declares
that if the definition of "eligible taxpayer," above, is found by
a court of competent jurisdiction to be unconstitutional or otherwise
invalid then the definition shall be deemed amended to include the
more limited class of eligible taxpayers who are eligible to receive
Social Security retirement benefits.
[Ord. No. 23-083, 9-11-2023]
The County Executive is authorized to enter into an intergovernmental agreement pursuant to Article II, Section 2.528 and Section 70.220, RSMo., with cooperating Counties for monitoring the eligible taxpayers residing in St. Charles County, including, but not limited to, the terms for the common operation of the reporting system, the split of costs for such reporting system; information privacy and information sharing protocol requirement, and other matters relating to the operation of the reporting system. Such agreements shall be approved as to form by the County Counselor.
