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A Resolution of the Urban County Council encouraging the Commissioner of the Ky. Dept. of Revenue, the Fayette County Sheriff, the Fayette County Clerk, and the Fayette County Attorney, as applicable, to waive penalties and fees for delinquent ad valorem taxes under KRS 131.175 for those who apply and can show failure to timely pay ad valorem taxes, penalties, and fees was due to the Covid-19 pandemic, especially landlords of residential property in Lexington-Fayette County. [Council Office, Maynard]
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WHEREAS, Lexington-Fayette County has experienced an unprecedented health pandemic related to COVID-19, which has resulted in economic turmoil and significant economic losses to many residents of Lexington-Fayette County, including renters and landlords of rental property; and
WHEREAS, the Lexington-Fayette Urban County Government has created programs for renters and small businesses to aid in economic recovery from the COVID-19 pandemic; and
WHEREAS, many residents of Lexington-Fayette County have been unable to pay rent, ad valorem taxes, or penalties and fees related thereto, due to job loss, illness, or other reason related to the COVID-19 pandemic; and
WHEREAS, landlords have also been negatively affected financially by the COVID-19 pandemic, with little recourse against those unable to pay rent, which May have led to delinquency in the payment of ad valorem taxes;
WHEREAS, KRS 131.175 allows for the Commissioner of Revenue of the Kentucky Department of Revenue to waive penalties and fees related to delinquent ad valorem taxes collected by the Department, the Fayette County Sheriff, or the Fayette County Clerk, if "failure to . . . pay [ad valorem taxes] timely is due to reasonable cause."
WHEREAS, 103 KAR 1:040 includes "death or serious illness of taxpayer or immediate family", "undue hardship", and "miscellaneous" reasons in the determination of "reasonable cause"; and
WHEREAS, "miscellaneous" reasons include those that "appear[] to a pers...
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