Title: THE GREATEST GENERATION GRANT - VETERAN RELIEF PROGRAM ORDINANCE, APPROVING RELIEF FOR NORTHAMPTON COUNTY'S VETERANS OF THE SECOND WORLD WAR ON FIXED INCOMES
WHEREAS, Northampton County has many residents who served our country in its military service during the second world war, and who are struggling with incomes limited to veteran's benefits and social security; and
WHEREAS, those individuals who served in military service during the second world war made an important sacrifice, and the county wishes to recognize this sacrifice by easing the financial burden of second world war veterans whose sole source of income, aside from any veteran's benefits, is social security; and
WHEREAS, for those veterans who served for a period of four months or more between December 7, 1941 and August 15, 1945, whose sole source of income is veteran's benefits and social security, and who have either a homestead or farmstead designation for their property, the County is desirous of providing financial relief for the County's real estate taxes on those properties; and
WHEREAS, the time period for which WWII veterans whose income is limited to social security and veterans' benefits would be eligible for this relief will be the 2007 and the 2008 tax years; and
WHEREAS, this relief would be available for all eligible individuals in all branches of the service; and
WHEREAS, the available relief will be in the amount of the applicable County real estate taxes on the property owned by the eligible WWII veteran; and
WHEREAS, it is the intention of the County to set forth procedures for eligible WWII veterans to apply for this relief; and
WHEREAS, in order to implement this relief program for the 2007 budget, funds need to be appropriated to permit payment of the relief.
NOW, THEREFORE, IT IS HEREBY ENACTED AND ORDAINED BY THE NORTHAMPTON COUNTY COUNCIL, PENNSYLVANIA, THAT:
1. The foregoing Whereas clauses are incorporated herein as if set forth in their entirety.
2. This Ordinance shall be known as The Greatest Generation Grant - Veteran Tax Relief Program.
3. The Veteran Tax Relief Program as described herein is hereby approved for tax years 2007 and 2008. Eligible WWII veterans who own Homestead or Farmstead property in Northampton County, whether individually, or as tenants in common, or as joint tenants with a right of survivorship, or as tenants by the entireties, shall be entitled to apply for a relief payment in the amount of the County taxes for the applicable year.
4. The County Executive shall promulgate procedures in order to effectively administer and carry out the intent of this program. These procedures shall include instructions on how to apply for this relief, and those instructions shall be made available in the Assessment Office and on the County Website.
5. The sum of $100,000.00 shall be transferred from the 2007 Contingency Account $05000-76050 and appropriated to the appropriate section of the 2007 budget in a new line item titled, "Veteran Tax Relief Program," in order to provide for the effective administration of this program.
6. The County Executive shall distribute copies of this Ordinance to the proper offices and other personnel of Northampton County whose further action is required to achieve the purpose of this Ordinance.
7. Any Ordinance or any part of any ordinance conflicting with the provisions of this Ordinance are hereby repealed insofar as the same affects this Ordinance.
8. This Ordinance shall become effective thirty (30) days after the enactment of this Ordinance.
This Ordinance was advertised on the day of 2007, and was adopted by the Northampton County Council on the day of 2007.
Frank E. Flisser Wayne A. Grube
Clerk to Council County Council President