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HomeMy WebLinkAbout171229BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, MARYLAND Hagerstown, Maryland December 29, 2017 INVOCATION AND PLEDGE OF ALLEGIANCE Commissioner Barr offered the Invocation followed by the Pledge of Allegiance to the Flag by the full assemblage. CALL TO ORDER President Terry L. Baker called a special meeting of the Board of County Commissioners of Washington County, Maryland, to order at 9:07 a.m. at 100 West Washington Street, Room 1113, with the following members present: Vice President Jeffrey A. Cline and Commissioners John F. Barr, Wayne K. Keefer and LeRoy E. Myers, Jr. PUBLIC HEARING — ORDINANCE AUTHORIZING THE PREPAYMENT OF COUNTY REAL PROPERTY TAX President Baker convened a public hearing at 9:07 a.m. to obtain public comment regarding the proposal to adopt an Ordinance (Ordinance) Authorizing the Prepayment of County Real Property Tax in Washington County, Maryland. Commissioner Baker reviewed the procedures for the public hearing. County Attorney John M. Martirano presented information on the proposal to approve an Ordinance that would allow for the prepayment of County real property taxes moving forward. He indicated that the County Treasurer's Office has received a number of calls from citizens inquiring as to whether they would be able to prepay their real property taxes. Apparently, these inquiries began after the approval of a new federal tax law signed last week by President Trump that reduces certain itemized tax deductions as of January 1, 2018. After researching the issue, Mr. Martirano advised that although there is enabling legislation that would permit the County to accept the prepayment of real property taxes the County must authorize such prepayments by law. Therefore, it was determined that the County must hold a public hearing and approve an Ordinance that would allow such prepayment of County real property taxes. If approved, the Ordinance would permit the prepayment of real property taxes now and in the future. He cautioned however, that the Internal Revenue Service (IRS) is the proper agency to determine if any deduction would be allowable under the law. The IRS issued an advisory statement on December 27 indicating that such prepayments may not be deductible if real property taxes relating to a certain property have not been assessed prior to December 31, 2017. Treasurer Todd Hershey stated that his office typically receives certification of assessments each year in June. The public hearing was opened for public comment. Eric Seifarth, Rural Preservation Administrator, Planning and Zoning, commented on calls he received from farmers regarding how this would affect property tax credits given for land preservation. Despite some logistical issues, Mr. Seifarth stated that if farmers can benefit by paying their taxes early, they should be allowed to do so. He supported the adoption of the Ordinance. December 29, 2017 Page 2 The matter was opened for questions from the Commissioners. The Commissioners reviewed a chart of counties that have held special meetings to consider adopting ordinances to approve the prepayment of real property taxes that was prepared by MACo. Several counties have as recently as this week voted to approve ordinances and some have not considered the matter. Commissioner Barr questioned the effective date of the Ordinance and was advised by County Attorney Martirano that if approved it would take effect immediately. Todd Hershey indicated that in order to assist anyone that was attempting to prepay real property tax payments before the end of 2017, his office was prepared to accept prepayments in person by check or money order today through the close of business at 4:30 p.m. or by mail postmarked by December 31, 2017. Commissioner Myers commented that if it is possible to do so, citizens should be allowed the opportunity to make prepayments if they choose. Commissioner Barr questioned whether citizens would be granted a refund if it is determined in the future by the IRS that a tax deduction was not allowable. Mr. Hershey indicated that the County does not allow refunds once payments are made and that is the position his office will take as to any prepayments. The Commissioners agreed and affirmed their intention that no refunds will be issued for any prepayments of County real property taxes. The public hearing was closed at 9:25 a.m. Commissioner Myers, seconded by Barr, moved to approve an Ordinance Authorizing the Prepayment of County Real Property Tax in Washington County, Maryland as presented. The motion passed unanimously. (Ordinance No. ORD -2017-19 is recorded among the Acts, Ordinances, and Resolutions of Washington County and the original is located in the County Commissioners' Office.) ADJOURNMENT Commissioner Cline, seconded by Myers, moved to adjourn at 9:27 a.m. The motion passed unanimously. James B. Hovis, Chief Operations Officer John M. Martirano, County Attorney Vicki C. Lumm, County Clerk