City of Fredericksburg, VA
 
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[Code 1991, § 17-81; Ord. No. 98-28, 11-24-1998; Ord. No. 00-04, 2-22-2000; Ord. No. 01-11, 5-8-2001; Ord. No. 02-01, 1-22-2002; Ord. No. 09-54, 11-24-2009; Ord. No. 14-13, 3-11-2014]
A. 
For each and every fiscal year, beginning July 1 and ending June 30 of each such year, unless otherwise changed by the City Council, there is hereby imposed and levied upon all personal property not exempt from taxation, a tax of $3.40 for every $100 of the assessed value thereof, for general City and school purposes.
B. 
[1]Tangible personal property taxes shall be based upon all such property owned by the taxpayer on January 1 of each calendar year. Every taxpayer owning property subject to taxation under this section shall file a personal property tax return with the Commissioner of the Revenue on or before February 15 of each year, reflecting ownership of such property as of January 1 of that year.
[1]
Editor’s Note: Former Subsection B, regarding mobile homes, was repealed 8-11-2015 by Ord. No. 15-18. This ordinance also provided for the redesignation of former Subsections C and D as Subsections B and C, respectively.
C. 
Personal property taxes shall be payable annually in two equal installments, with the first half of the total tax being due and payable on or before May 15 and the second half being due and payable on or before November 15 of each calendar year.
[Ord. No. 98-28, 11-24-1998]
A. 
Notwithstanding the provisions of § 70-131, an alternative method of filing personal property tax returns is hereby established for motor vehicles, trailers and boats not employed in a trade or business. Such property shall be assessed and taxed annually based upon a previous personal property tax return filed by the owner of such property, provided the property owner's name or address has not changed since the previous filing and there has not been a change in the status or situs of the property.
B. 
Taxpayers shall file a new personal property tax return pursuant to this section whenever there is:
(1) 
A change in the name or address of the person owning such property;
(2) 
A change in the situs of the property;
(3) 
Any other change affecting the assessment or levy of the personal property tax on such property for which a tax return has been filed previously;
(4) 
Any change in which a person acquires one or more such motor vehicles, trailers or boats and for which no tax return has been filed; or
(5) 
Where the Commissioner of the Revenue requires the taxpayer to file a new return.
C. 
For purposes of this section, the term "personal property tax return" may include an electronic filing or data entry submitted, confirmed, or accepted by the taxpayer.
[Ord. No. 04-31, 12-14-2004]
Effective January 1, 2005, the personal property tax assessed against motor vehicles, trailers, boats and camping trailers ("property") shall be prorated for that period of time the property has a tax situs in the City, or is owned by a taxpayer, as follows:
A. 
For property that acquires a tax situs within the City after January 1 of any year, the personal property tax shall be prorated on a monthly basis.
B. 
For property which loses a tax situs within the City after January 1 of any year, the personal property tax shall be prorated on a monthly basis. No refund shall be made if the personal property acquires a situs within the commonwealth in a nonprorating locality.
C. 
For purposes of proration, a period of one-half month or longer (on or after the 15th of each month except February) shall be counted as a whole month, and a lesser period shall not be counted as any portion of a month.
D. 
Whenever title to any such property is transferred to a new owner within the City after January 1 of any year, the personal property tax to be paid by the seller and purchaser on such property shall be prorated on a monthly basis from the time of the sale.
E. 
When any person sells or otherwise transfers title to property with a situs in the City after the tax or situs day, the tax shall be relieved, prorated on a monthly basis, and the appropriate amount of tax already paid shall be (i) refunded or (ii) credited against the tax due on the property owned by the taxpayer during the same tax year by the treasurer. Such refund shall be made within 30 days of the date such tax is relieved. No refund of less than $5 shall be issued to a taxpayer, unless specifically requested by the taxpayer.
F. 
No such prorated tax shall be assessed against property for any year or portion of a year for which a property tax on the same property has been paid to any other jurisdiction in the commonwealth. The taxpayer shall be responsible for providing evidence that such a tax has been paid and not refunded in whole or in part by another jurisdiction.
G. 
Effective January 1, 2005, when any property acquires a tax situs in the City after January 1, or is transferred to a new owner in the City after January 1, the owner or purchaser of the property shall file a personal property tax return within 60 days of the purchase or the acquisition of the tax situs. Taxes shall be assessed and made due in accordance with § 70-131.
H. 
When any person moves into the City from a nonprorating locality in a single tax year, that person shall be entitled to a property tax credit if (i) the person was liable for personal property taxes on a motor vehicle and has paid those taxes to a nonprorating locality and (ii) the owner replaces for any reasons the original vehicle upon which taxes are due to the nonprorating locality for the same tax year. Such person shall receive a credit against the total tax due on the replacement vehicle in an amount equal to the tax paid to the nonprorating locality for the period of time commencing with the disposition of the original vehicle and continuing through the close of the tax year in which the person incurred tax liability to the nonprorating locality for the original vehicle.
[Added 8-11-2015 by Ord. No. 15-18]
The following classes of personal property shall be exempt from taxation:
A. 
Household goods and personal effects as defined in Virginia Code § 58.1-3504; and
B. 
Mobile homes as defined in Virginia Code § 46.2-100 shall be exempt and, in certain cases, deferred from taxation to the extent provided by § 70-94, mutatis mutandis.
C. 
The past treatment of household goods and personal effects as exempt from tangible personal property taxation is ratified as in accord with the ordinances adopted by City Council and recodified by adoption of this section.