HomeMy WebLinkAboutProposing and voting in favor of a ordinance of the St. Joseph County Income Tax County Income Tax Council Imposing a property tax relief Local Option Income TaxRESOLUTION
3930-08
Passed by the Common Council of the City of South Bend, Indiana
December 11,
Attest:
20 08
Presented by me to the Mayor of the City of South Bend, Indiana
December 12,
Zo 08
City Clerk
President of Common Council
Approved and signed by me December 12 , 20 08
City Clerk
BILL N0.08-107
RESOLUTION NO. 3 (,30 ~ ~g
A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, PROPOSING AND VOTING IN FAVOR OF AN ORDINANCE OF THE ST.
JOSEPH COUNTY INCOME TAX COUNCIL IMPOSING A PROPERTY TAX RELIEF
LOCAL OPTION INCOME TAX
WHEREAS, the Common Council of the City of South Bend, Indiana recognizes that
property tax relief is in the public interest of the City of South Bend, Indiana; and
WHEREAS, the Indiana General Assembly recently authorized local governments to
impose a property tax relief local option income tax for the purpose of providing local property
tax replacement credits at a uniform rate to all taxpayers in the City of South Bend, St. Joseph
County, Indiana (I.C. § 6-3.5-6-32(f)(1)); and
WHEREAS, it is in the best interest of the City of South Bend to adopt a property tax
relief local option income tax for the purpose of providing local property tax relief credits at a
uniform rate to all taxpayers in the City of South Bend, St. Joseph County, Indiana.
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE
CITY OF SOUTH BEND, INDIANA, as follows:
SECTION I. The Common Council of the City of South Bend, Indiana, proposes and
casts its 40.59 votes in favor of the following Ordinance of the St. Joseph County Income Tax
Council:
AN ORDINANCE OF THE INCOME TAX COUNCIL OF
ST. JOSEPH COUNTY, INDIANA IMPOSING A
PROPERTY TAX RELIEF LOCAL OPTION INCOME TAX
IN ST. JOSEPH COUNTY, INDIANA
STATEMENT OF PURPOSE AND INTENT
The St. Joseph County Income Tax Council (Council)
acknowledges that property tax relief is in the public interest of St.
Joseph County, Indiana citizens. The Indiana legislature in 2007
provided a mechanism under Ind. Code § 6-3.5-6-32 (amended in
2008) to grant property tax relief by imposing an income tax, the
revenue from which is available for local property tax replacement
credits at a uniform rate to all taxpayers in the County. The
Council also acknowledges that some taxpayers in St. Joseph
County, Indiana who do not pay the tax rate imposed by this
ordinance will receive a property tax replacement credit that is
funded with tax revenue from the tax rate under this Section.
Nonetheless, the effect of this ordinance is beneficial to all St.
Joseph County citizens who will have overall reduced property
taxes.
The St. Joseph County Tax Council determines the best
estimate of the property tax credits to be provided to all property
taxpayers as a result of this ordinance is as follows:
Homesteads: $11,517.000.00
Other residential property: $3,465,000.00
Industrial property: $1,803,000.00
Agricultural property: $320,000.00
Commercial property: $6,102,000.00
NOW, THEREFORE, BE IT ORDAINED BY THE ST.
JOSEPH COUNTY, INDIANA INCOME TAX COUNCIL, as
follows:
SECTION I. The St. Joseph County Indiana Income Tax
Council hereby imposes a property tax relief local option income
tax (LOIT) at the rate of One Half Percent (.5°Io) pursuant to Ind.
Code § 6-3.5-6-32 for the purpose of providing local property tax
replacement credits at a uniform rate to all taxpayers in St. Joseph
County, Indiana, as provided by I.C. 6-3.5-6-32(fj(1).
SECTION II. The St. Joseph County Indiana Income Tax
Council also acknowledges that some taxpayers in St. Joseph
County who do not pay the tax rate imposed by this ordinance will
receive a property tax replacement credit that is funded with tax
revenue from the tax rate under this Section.
SECTION III. If any portion of this Ordinance is declared
to be unconstitutional or invalid for any reason, such determination
shall not affect the remaining portions of this Ordinance.
SECTION IV. This Ordinance shall be in full force and
effect from and after December 31, 2008 upon its passage by the
St. Joseph County, Indiana, Income Tax Council.
*~***~
SECTION II. This Resolution shall be in full force and effect from and after its adoption
by the Common Council and approval by the Mayor.
yes s~ ~s -~
0.S S ~~-~~~~
~... ,
DEC 1 1 2008
CITY CL ?,, :'J. Viz;*dA, IN.
Member, South d Common Council
CITY OF SQUTH BEND
STEPHEN f . LUECKE, 1VIAYOR
OFFICE OF THE MAYOR
December 11, 2008
South Bend Common Council
4'~' Floor, County-City Building
South Bend, IN 46601
Re: Bill No. 08-107 - LOIT Resolution
Dear Council Members:
DEC 1 1 2008
d0}~r9 ~119~i~E
CtTi~ CLF ~, ~~:+. t:~i~?~, fM.
At tonight's meeting I will introduce a substitute resolution which proposes the property
tax replacement LOIT at 0.5%, rather than the full 1% in the original bill. I am doing this for
several reasons. First, in recognition of the dire economic conditions and the stress that many
families are under, I believe that we need to levy the least tax that we can until the economy
improves. I believe that the 0.5% PTRC and the 0.25% Public Safety LOITs will allow us to
sustain the most critical services and bridge until we can generate additional revenue.
Second, I put forth the 1% to show the public what the true cost of the tax caps is and
what is needed to replace those revenues. However, I also believe that we need to respond to
public expectation that we do more to streamline government. Having a shortfall still facing us
will make those decisions more urgent and provide an impetus for serious discussion with the
Council and the public about what services should be provided by local government.
Third, I fear that if we enact the full amount, the Legislature will be off the hook and feel
that it doesn't need to provide any other tools since we will have "solved" our problem. We need
to continue efforts to have more tools available to provide sustainable revenue for local
government.
I will make the presentation on this substitute resolution tonight. Thank you for the
thoughtful consideration you are giving to this matter.
Sincerely,
`' ~-
G
Stephen J. Luecke, Mayor
COUNTY-CITY BUILDING • SOUTH BEND, INDIANA 46601
PHONE 219/235-9261 • FAX 219/235-9892 • TDD 219/235-5567
YJS-~ i-~_La ~~° 1 J ~~ ~
11ljl~l~i//~
CITY OF SOUTH BEND
STEPHEN J. LUECKE, MAYOR
OFFICE OF THE MAYOR
December 11, 2008
South Bend Common Council
4`}' Floor, County-City Building
South Bend, IN 46601
Re: Bill No. 08-107 - LOIT Resolution
Dear Council Members:
a. D ~-11l~
DEC 1 1 2008
d~}ark ~1fliaP~3d
At tonight's meeting I will introduce a substitute resolution which proposes the property
tax replacement LOIT at 0.5%, rather than the full 1% in the original bill. I am doing this for
several reasons. First, in recognition of the dire economic conditions and the stress that many
families are under, I believe that we need to levy the least tax that we can until the economy
improves. I believe that the 0.5% PTRC and the 0.25% Public Safety LOITs will allow us to
sustain the most critical services and bridge until we can generate additional revenue.
Second, I put forth the 1% to show the public what the true cost of the tax caps is and
what is needed to replace those revenues. However, I also believe that we need to respond to
public expectation that we do more to streamline government. Having a shortfall still facing us
will make those decisions more urgent and provide an impetus for serious discussion with the
Council and the public about what services should be provided by local government.
Third, I fear that if we enact the full amount, the Legislature will be off the hook and feel
that it doesn't need to provide any other tools since we will have "solved" our problem. We need
to continue efforts to have more tools available to provide sustainable revenue for local
government.
I will make the presentation on this substitute resolution tonight. Thank you for the
thoughtful consideration you are giving to this matter.
Sincerely,
~.~--.,.
Stephen J. Luecke, Mayor
COUNTY-CITY BUILDING • SOUTH .BEND, INDIANA 46601
PHONE 219/235-9261 • FAX 219/235-9892 • TDD 219/235-5567
BILL N0.08-107
RESOLUTION NO.
A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, PROPOSING AND VOTING IN FAVOR OF AN ORDINANCE OF THE ST.
JOSEPH COUNTY INCOME TAX COUNCIL IMPOSING A PROPERTY TAX RELIEF
LOCAL OPTION INCOME TAX
WHEREAS, the Common Council of the City of South Bend, Indiana recognizes that
property tax relief is in the public interest of the City of South Bend, Indiana; and
WHEREAS, the Indiana General Assembly recently authorized local governments to
impose a property tax relief local option income tax for the purpose of providing local property
tax replacement credits at a uniform rate to all taxpayers in the City of South Bend, St. Joseph
County, Indiana (I.C. § 6-3.5-6-32(f)(1)); and
WHEREAS, it is in the best interest of the City of South Bend to adopt a property tax
relief local option income tax for the purpose of providing local property tax relief credits at a
uniform rate to all taxpayers in the City of South Bend, St. Joseph County, Indiana.
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE
CITY OF SOUTH BEND, INDIANA, as follows:
SECTION I. The Common Council of the City of South Bend, Indiana, proposes and
casts its 40.59 votes in favor of the following Ordinance of the St. Joseph County Income Tax
Council:
AN ORDINANCE OF THE INCOME TAX COUNCIL OF
ST. JOSEPH COUNTY, INDIANA IMPOSING A
PROPERTY TAX RELIEF LOCAL OPTION INCOME TAX
IN ST. JOSEPH COUNTY, INDIANA
STATEMENT OF PURPOSE AND INTENT
The St. Joseph County Income Tax Council (Council)
acknowledges that property tax relief is in the public interest of St.
Joseph County, Indiana citizens. The Indiana legislature in 2007
provided a mechanism under Ind. Code § 6-3.5-6-32 (amended in
2008) to grant property tax relief by imposing an income tax, the
revenue from which is available for local property tax replacement
credits at a uniform rate to all taxpayers in the County. The
Council also acknowledges that some taxpayers in St. Joseph
County, Indiana who do not pay the tax rate imposed by this
ordinance will receive a property tax replacement credit that is
funded with tax revenue from the tax rate under this Section.
Nonetheless, the effect of this ordinance is beneficial to all St.
Joseph County citizens who will have overall reduced property
taxes.
The St. Joseph County Tax Council determines the best
estimate of the property tax credits to be provided to all property
taxpayers as a result of this ordinance is as follows:
Homesteads: $11,517.000.00
Other residential property: $3,4b5,000.00
Industrial property: $1,803,000.00
Agricultural property: $320,000.00
Commercial property: $b,102,000.00
NOW, THEREFORE, BE IT ORDAINED BY THE ST.
JOSEPH COUNTY, INDIANA INCOME TAX COUNCIL, as
follows:
SECTION I. The St. Joseph County Indiana Income Tax
Council hereby imposes a property tax relief local option income
tax (LOIT) at the rate of One Half Percent (.5%) pursuant to Ind.
Code § 6-3.5-6-32 for the purpose of providing local property tax
replacement credits at a uniform rate to all taxpayers in St. Joseph
County, Indiana, as provided by I.C. 6-3.5-b-32(f)(1).
SECTION II. The St. Joseph County Indiana Income Tax
Council also acknowledges that some taxpayers in St. Joseph
County who do not pay the tax rate imposed by this ordinance will
receive a property tax replacement credit that is funded with tax
revenue from the tax rate under this Section.
SECTION III. If any portion of this Ordinance is declared
to be unconstitutional or invalid for any reason, such determination
shall not affect the remaining portions of this Ordinance.
SECTION IV. This Ordinance shall be in full force and
effect from and after December 31, 2008 upon its passage by the
St. Joseph County, Indiana, Income Tax Council.
******
SECTION II. This Resolution shall be in full force and effect from and after its adoption
by the Common Council and approval by the Mayor.
~._,
&"it{fit? ~li ~~w`ft'~ ~~al~~
D ~ C 1 1 2008
J4~-its ~lW~F?i~E
c~~r c~;a,:., c. ~z.,d~, ~~.
-- Member, South Bend Common Council
RESOLUTION NO.
A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, PROPOSING AND VOTING IN FAVOR OF AN ORDINANCE OF THE ST.
JOSEPH COUNTY INCOME TAX COUNCIL IMPOSING A PROPERTY TAX RELIEF
LOCAL OPTION INCOME TAX
WHEREAS, the Common Council of the City of South Bend, Indiana recognizes that
property tax relief is in the public interest of the City of South Bend, Indiana; and
WHEREAS, the Indiana General Assembly recently authorized local governments to
impose a property tax relief local option income tax for the purpose of providing local property
tax replacement credits at a uniform rate to all taxpayers in the City of South Bend, St. Joseph
County, Indiana (LC. § 6-3.5-6-32(f)(1)); and
WHEREAS, it is in the best interest of the City of South Bend to adopt a property tax
relief local option income tax for the purpose of providing local property tax relief credits at a
uniform rate to all taxpayers in the City of South Bend, St. Joseph County, Indiana.
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE
CITY OF SOUTH BEND, INDIANA, as follows:
SECTION I. The Common Council of the City of South Bend, Indiana, proposes and
casts its 40.59 votes in favor of the following Ordinance of the St. Joseph County Income Tax
Council:
AN ORDINANCE OF THE INCOME TAX COUNCIL OF
ST. JOSEPH COUNTY, INDIANA IMPOSING A
PROPERTY TAX RELIEF LOCAL OPTION INCOME TAX
IN ST. JOSEPH COUNTY, INDIANA
STATEMENT OF PURPOSE AND INTENT
The St. Joseph County Income Tax Council (Council)
acknowledges that property tax relief is in the public interest of St.
Joseph County, Indiana citizens. The Indiana legislature in 2007
provided a mechanism under Ind. Code § 6-3.5-6-32 (amended in
2008) to grant properly tax relief by imposing an income tax, the
revenue from which is available for local property tax replacement
credits at a uniform rate to all taxpayers in the County. The
Council also acknowledges that some taxpayers in St. Joseph
County, Indiana who do not pay the tax rate imposed by this
ordinance will receive a property tax replacement credit that is
funded with tax revenue from the tax rate under this Section.
Nonetheless, the effect of this ordinance is beneficial to all St.
Joseph County citizens who will have overall reduced property
taxes.
The St. 3oseph County Tax Council determines the best
estimate of the property tax credits to be provided to all property
taxpayers as a result of this ordinance is as follows:
Homesteads: $23,034,000
Other residential property: $6,931,000
Industrial property: $3,607,000
Agricultural property: $641,000
Commercial property: $12,204,000
NOW, THEREFORE, BE IT ORDAINED BY THE ST.
JOSEPH COUNTY, INDIANA INCOME TAX COUNCIL, as
follows:
SECTION L The St. Joseph County Indiana Income Tax
Council hereby imposes a property tax relief local option income
tax (LOIT) at the rate of One Percent (1%) pursuant to Ind. Code §
6-3.5-6-32 for the purpose of providing local property tax
replacement credits at a uniform rate to all taxpayers in St. Joseph
County, Indiana, as provided by I.C. 6-3.5-6-32(f)(1).
SECTION II. The St. Joseph County Indiana Income Tax
Council also acknowledges that some taxpayers in St. Joseph
County who do not pay the tax rate imposed by this ordinance will
receive a property tax replacement credit that is funded with tax
revenue from the tax rate under this Section.
SECTION III. If any portion of this Ordinance is declared
to be unconstitutional or invalid for any reason, such determination
shall not affect the remaining portions of this Ordinance.
SECTION IV. This Ordinance shall be in full force and
effect from and after December 31, 2008 upon its passage by the
St. Joseph County, Indiana, Income Tax Council.
******
SECTION II. This Resolution shall be in full force and effect from and after its adoption
by the Common Council and approval by the Mayor.
f~il~~i ~t1 G-erk'v ~fifi~e / --~ ~/ -~~~
ember, South .Common Council
fvOV 2 5 2Cu~
Jd~~P; VOC~DE
CITY CLE;Y, S0. BEND, IN.
~- I~
RESOLUTION NO.
A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, PROPOSING AND VOTING IN FAVOR OF AN ORDINANCE OF THE ST.
JOSEPH COUNTY INCOME TAX COUNCIL IMPOSING A PROPERTY TAX RELIEF
LOCAL OPTION INCOME TAX
WHEREAS, the Common Council of the City of South Bend, Indiana recognizes that
property tax relief is in the public interest of the City of South Bend, Indiana; and
WHEREAS, the Indiana General Assembly recently authorized local governments to
impose a properly tax relief local option income tax for the purpose of providing local property
tax replacement credits at a uniform rate to all taxpayers in the City of South Bend, St. Joseph
County, Indiana (LC. § 6=3.5-6-32(fj(1)); and
WHEREAS, it is in the best interest of the City of South Bend to adopt a property tax
relief local option income tax for the purpose of providing local property tax relief credits at a
uniform rate to all taxpayers in the City of South Bend, St. Joseph County, Indiana.
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE
CITY OF SOUTH BEND, INDIANA, as follows:
SECTION I. The Common Council of the City of South Bend, Indiana, proposes and
casts its 40.59 votes in favor of the following Ordinance of the St. Joseph County Income Tax
Council:
AN ORDINANCE OF THE INCOME TAX COUNCIL OF
ST. JOSEPH COUNTY, INDIANA IMPOSING A
PROPERTY TAX RELIEF LOCAL OPTION INCOME TAX
IN ST. JOSEPH COUNTY, INDIANA
STATEMENT OF PURPOSE AND INTENT
The St. Joseph County Income Tax Council (Council)
acknowledges that property tax relief is in the public interest of St.
Joseph County, Indiana citizens. The Indiana legislature in 2007
provided a mechanism under Ind. Code § 6-3.5-6-32 (amended in
2008) to grant property tax relief by imposing an income tax, the
revenue from which is available for local property tax replacement
credits at a uniform rate to all taxpayers in the County. The
Council also acknowledges that some taxpayers in St. Joseph
County, Indiana who do not pay the tax rate imposed by this
ordinance will receive a property tax replacement credit that is
funded with tax revenue from the tax rate under this Section.
Nonetheless, the effect of this ordinance is beneficial to all St.
Joseph County citizens who will have overall reduced property
taxes.
The St. Joseph County Tax Council determines the best
estimate of the property tax credits to be provided to all property
taxpayers as a result of this ordinance is as follows:
Homesteads: $23,034,000
Other residential property: $6,931,000
Industrial property: $3,607,000
Agricultural property: $641,000
Commercial property: $12,204,000
NOW, THEREFORE, BE IT ORDAINED BY THE ST.
JOSEPH COUNTY, INDIANA INCOME TAX COUNCIL, as
follows:
SECTION I. The St.. Joseph County Indiana Income Tax
Council hereby imposes a property tax relief local option income
tax (LOIT) at the rate of One Percent (1%) pursuant to Ind. Code §
6-3.5-6-32 for the purpose of providing local property tax
replacement credits at a uniform rate to all taxpayers in St. Joseph
County, Indiana, as provided by LC. 6-3.5-6-32(f)(1).
SECTION II. The St. Joseph County Indiana Income Tax
Council also acknowledges that some taxpayers in St. Joseph
County who do not pay the tax rate imposed by this ordinance will
receive a property tax replacement credit that is funded with tax
revenue from the tax rate under this Section.
SECTION III. If any portion of this Ordinance is declared
to be unconstitutional or invalid for any reason, such determination
shall not affect the remaining portions of this Ordinance.
SECTION IV. This Ordinance shall be in full force and
effect from and after December 31, 2008 upon its passage by the
St. Joseph County, Indiana, Income Tax Council.
****~=~
SECTION II. This Resolution shall be in full force and effect from and after its adoption
by the Common Council and approval by the Mayor.
~i~0~1 !~; fief"k'~ Offi~e
i,~~'~' 2 5 2G08
JOrP! VSO BEND, tN.
C1TY Ct~~:~~,
South Bend.Common Council