[Ord. No. 15-10, 9-15-2015]
The following household goods and personal effects shall be exempt from taxation:
Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds.
Pianos, organs, phonographs and record players, and records to be used therewith, and all other musical instruments of whatever kind, radio and television instruments and equipment.
Oil paintings, pictures, statuary, curios, articles of virtu and works of art.
Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.
Sporting and photographic equipment.
Clothing and objects of apparel.
Antique motor vehicles as defined in Code of Virginia § 46.2-100 which may not be used for general transportation purposes.
All-terrain vehicles, mopeds, and off-road motorcycles as defined in Code of Virginia § 46.2-100.
All other tangible personal property used by an individual or a family or household incident to maintaining an abode.
The classifications above set forth shall apply only to such property owned and used by an individual or by a family or household incident to maintaining an abode.
Notwithstanding any provision set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located. For purposes of this subsection, "household appliances" shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air conditioning units.
[Ord. No. 06-12, 6-27-2006; Ord. No. 15-10, 9-15-2015]
For tax years beginning on or after January 1, 2011, certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property, and shall be exempt from local taxation.
As used in this section, the term "certified pollution control equipment and facilities" shall be deemed to mean any property, including real or personal property, equipment, facilities or devices used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the commonwealth and which property the state certifying authority having jurisdiction with respect to such property has certified to the state department of taxation as having been constructed, reconstructed, erected or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department of Taxation by a state certifying authority. Such property shall also include solar energy equipment, facilities, or devices owned or operated by a business that collect, generate, transfer, or store thermal or electric energy whether or not such property has been certified to the Department of Taxation by a state certifying authority. For solar photovoltaic (electric energy) systems, this exemption applies only to projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity. Such property shall not include the land on which such equipment or facilities are located. As used in this section, the term "state certifying authority" shall be deemed to mean the State Water Control Board, for water pollution, the State Air Pollution Control Board, for air pollution, the Department of Mines, Minerals and Energy, for coal, oil, and gas production; and the Virginia Waste Management Board, for waste disposal facilities, landfill gas production facilities, and natural gas recovery from waste facilities, and shall include any interstate agency authorized to act in a place of a certifying authority of the state.
For tax years prior to January 1, 2011, certified pollution control equipment and facilities shall be taxed in accordance with ordinances then in effect.
[Ord. No. O13-3, 3-19-2013]
The tax levied on real estate situated in the County shall be due and payable in two equal installments, one installment being due and payable on or before June 25th of the taxable year and the second or remaining installment due and payable on or before December fifth of the taxable year.
[Ord. No. O97-28, 10-1-1997 — effective 1-1-1998; Ord. No. O13-3, 3-19-2013]
The tax levied on tangible personal property and business machinery and tools shall be due and payable in two equal installments, one installment being due and payable on or before June 25th of the tax year and the second or remaining installment due and payable on or before December fifth of the taxable year.
[Ord. No. O97-28, 10-1-1997; Ord. No. O13-3, 3-19-2013; Ord. No. O16-6, 6-21-2016]
Any person failing to pay any County real estate tax or tangible personal property tax or business machinery and tools tax or levy on or before either of its two installment due dates, or failing to pay any other County levy on or before its due date, or if the due date is a Saturday, Sunday or legal holiday, then by the first day thereafter which is not a Saturday, a Sunday or a legal holiday, shall incur a penalty thereon in accordance with the following schedule:
For any first half year installment due on June 25, 2% of the tax due if paid no later than July 20.
In all other cases, 2% of the tax due if paid no later than the end of the month in which the tax is due.
If paid later than the times specified in (a) and (b) above, as applicable, then as follows:
[Ord. No. O97-28, 10-1-1997; Ord. No. 07-19, 10-16-2007; Ord. No. O13-3, 3-19-2013]
There is hereby imposed each and every year a penalty for failure to file on or before March 1 of any such year or if March 1 shall be a Saturday, Sunday or legal holiday, then by the first day thereafter which is not a Saturday, a Sunday or a legal holiday, the required return on tangible personal property business tangible personal property, machinery and tools and manufactured homes, which shall be assessed and shall become a part of the tax in accordance with the following schedule:
The provisions of §§ 21-3 and 21-4 notwithstanding, the commissioner of the revenue may waive the penalty provided in § 21-4 of this Code, and the treasurer may waive the interest provided in § 21-3 of this Code if the failure to file a return or to pay a tax, as the case may be, was not in any way the fault of the taxpayer, and the commissioner of the revenue and the treasurer are hereby empowered to make such determination.
[Ord. No. O97-28, 10-1-1997; Ord. No. 07-19, 10-16-2007; Ord. No. O13-3, 3-19-2013]
The provisions of § 21-4 notwithstanding, the commissioner of the revenue is hereby empowered to grant extensions of time, not exceeding 90 days, for filing returns on tangible personal property, business tangible personal property, machinery and tools or manufactured homes, whenever in his opinion good cause exists. No such extension shall be granted except upon written request of the taxpayer, received by the commissioner of the revenue on or before March 1 of the applicable year, or by the end of the applicable filing period set forth in County Code § 21-4 or the first day thereafter which is not a Saturday, a Sunday or a legal holiday, stating the reason for the request. The commissioner of the revenue shall notify the taxpayer of his granting or refusal of the request within 10 days after receipt thereof.
[Ord. No. 03-20, 6-17-2003]
In the event that the treasurer shall have notified any taxpayer of a delinquency in any tax or other charge as provided in § 58.1-3919, Code of Virginia, then in addition to all taxes, penalties and interest due, such taxpayer shall pay an administrative fee as provided in § 58.1-3958, Code of Virginia, to cover the cost of collection in the following amount:
New buildings or structures shall be assessed, whether entirely finished or not, at their actual value on January 1 of each year. New buildings or structures shall be assessed at their full value when substantially completed and fit for occupancy if so completed or fit for use and occupancy prior to November 1 of the tax year. The commissioner of the revenue shall enter in the books the fair market value of such buildings or structures; provided, that no partial assessment for newly completed buildings or structures shall become effective until information as to date and amount of assessment is recorded in the treasurer's office and made available for public inspection. The tax imposed shall be computed in accordance with § 58.1-3292, Code of Virginia. With respect to any assessment made under this section after September 1 of any year, the penalty for nonpayment by December 5 as set forth in § 21-3 of this chapter shall be extended to February 5 of the succeeding year.
If the treasurer shall not have obtained a judgment for any unpaid transient occupancy tax assessed by Article VIII of this chapter, any short-term rental tax assessed by Article IX of this chapter, or any tax on prepared food and beverages assessed by Article X of this chapter, within three months of such tax being due and payable, the treasurer shall transmit a report of such delinquency to the County attorney.
[Ord. No. O99-10, 6-2-1999 — effective 7-1-1999; Ord. No. 00-7, 6-20-2000]
Upon application by a taxpayer, if the commissioner of revenue is satisfied that he or she has erroneously assessed any tax, and the assessment has been paid, the treasurer may, pursuant to the provisions of § 58.1-3981, Code of Virginia, refund such portion of the tax, together with any interest and penalty thereon, erroneously assessed, up to $2,500, with the consent of and upon the written certification of the commissioner of revenue and County attorney that such tax was erroneously assessed. Such refunds shall be subject to such limitations as may otherwise be established by law. Interest shall be paid on such refunds as required by § 58.1-3981 Code of Virginia except that no interest shall be paid on any refund if the amount of the refund is $10 or less, or if the refund is the result of proration pursuant to § 21-7.4 of this chapter. No refund in excess of $2,500 shall be issued without the approval of the Board of Supervisors. The treasurer shall deduct from any such refund any amount owed by the applicant to the County, and shall apply such amount to payment of the tax owed.
[Ord. No. O13-3, 3-19-2013]
The tangible personal property tax shall be levied upon motor vehicles, trailers, semi-trailers, and boats which have acquired a situs within the County after January 1 of any tax year for the balance of the tax year. Such tax shall be prorated on a monthly basis. The tax shall be due and owing within 30 days of the billing as indicated on the bill from the treasurer. Any person failing to pay any taxes on or before the due date shall incur penalties and interest as set forth in § 21-3 of this chapter.
When any person acquires a motor vehicle, trailer, semi-trailer, or boat with situs in the County after January 1 or situs day, the tax shall be assessed for the portion of the tax year during which the new owner owns the motor vehicle, trailer, semitrailer, or boat and it has a situs in the County.
When any motor vehicle, trailer, semi-trailer, or boat loses its situs after January 1 or after the day on which it acquired situs ("situs day"), the tax shall be relieved and the appropriate amount of tax, which shall be prorated on a monthly basis, shall be refunded if such tax has already been paid. No refund shall be made if the motor vehicle, trailer, semi-trailer or boat acquires a situs within the Commonwealth in a locality which does not prorate a personal property tax on such property.
When any person sells or otherwise transfers title to a motor vehicle, trailer, semi-trailer, or boat with a situs in the County after January 1 or situs day, the tax shall be relieved, prorated on a monthly basis, and the appropriate amount of tax already paid shall be refunded.
Any refund shall be made within 30 days of the date the County determines that the tax is properly relieved. Any refund due under § 21-7.4(c) and (d) may be credited against the tax due on any tax owed by the taxpayer. No refund of less than $5 shall be issued to a taxpayer, unless specifically requested by the taxpayer.
Any person who moves from a non-prorating locality to the County in a single tax year shall be entitled to a personal property tax credit in the County if (i) the person was liable for personal property taxes on a motor vehicle, trailer, semitrailer, or boat and has paid those taxes to a non-prorating locality and (ii) the owner replaces for any reason the original vehicle, trailer, semi-trailer, or boat upon which taxes are due to the County for the same tax year. In such case, the County shall provide a credit against the total tax paid to the non-prorating locality for the period of time commencing with the disposition of the original vehicle, trailer, semi-trailer, or boat and continuing through the close of the tax year in which the owner incurred tax liability to the non-prorating locality for the original vehicle, trailer, semi-trailer, or boat.
[Ord. No. 07-19, 10-16-2007; Ord. No. O13-3, 3-19-2013]
Returns for tangible personal property, business tangible personal property, machinery and tools, or manufactured homes with a situs in the County as of January 1, shall be filed with the commissioner of the revenue no later than March 1 of the tax year in accordance with the following provisions:
Tangible personal property, business personal property, manufactured homes, or machinery and tools with a situs in the County as of January 1 shall be filed with the commissioner of the revenue no later than March 1 of the tax year, with the exception of motor vehicles, trailers, semi-trailers, boats, or watercraft for which a return has previously been filed.
Notwithstanding the provisions of this section, any person who has previously filed a property return on any motor vehicle, trailer, semi-trailers, boat or watercraft, for which there has been no change in situs or status as hereinafter set forth in this section shall not be required to file another personal property tax return on such property. The assessment and taxation of property shall be based on the most recent tax return previously filed with the County.
Furthermore, a taxpayer who failed to file a personal property tax return on such property in any previous tax year, but who pays a personal property tax for such tax year based on information supplied to the taxpayer by the commissioner of the revenue, shall be deemed for purpose of this paragraph to have filed a return on such property for subsequent tax years.
The registered owner of any motor vehicle, trailer, semi-trailer or boat who moves into the County shall file a personal property return within 60 days of the establishment of a situs for tax purposes within the County.
Every purchaser of a new or used motor vehicle, trailer, semi-trailer or boat which normally will be garaged, stored or parked in the County shall have 60 days from the date of purchase to file a personal property tax return with the commissioner of the revenue.
Notwithstanding the foregoing, the commissioner of the revenue, at his or her option, may waive the requirement for the filing of tax returns for motor vehicles, trailers, semi-trailers, or boats and pursuant to Code of Virginia §§ 58.1-3518.1 and 58.1-3519 and assess such property based upon information received from the Virginia Department of Motor Vehicles, the Virginia Department of Game and Inland Fisheries, or other public agency or private entity required by law to report the presence of such property within the County, and the tax shall be assessed and levied on such information. Thereafter, the owner of a motor vehicle, trailer, semi-trailers, boat or watercraft shall notify the commissioner of the revenue within 60 days whenever there is:
A change in the name or address of the person or persons owning or leasing taxable personal property;
A change in the situs of personal property;
Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers, semi-trailers or boats for which a re-turn has been filed.
Any change in the use of a vehicle which affects the eligibility requirements for Personal Property Tax Relief.
Property shall be exempt from the levy of such tax for any tax year or portion thereof during which the property was legally assessed by another jurisdiction in the Commonwealth and the tax was paid and not refunded in whole or in part.
[Ord. No. 03-40, 11-18-2003]
Buildings which are razed, destroyed, or damaged due to a natural or accidental event and through no fault of the owner shall receive an abatement for real estate tax levies computed according to the ratio which the portion of the year the building was fit for use, occupancy, or enjoyment bears to the entire year. No such abatement shall occur unless:
The destruction or damage to such building decreases its value by $500 or more;
The destruction or damage to such building renders it unfit for use and occupancy for 30 or more days during the year; and
The owner of such building makes application for the abatement within six months of the date on which the building was razed, destroyed, or damaged.
[Ord. No. 04-4(R-1), 3-16-2004]
Real estate located within the district described below and on which any structure or other improvement no less than 20 years of age has undergone substantial rehabilitation, or renovation (hereinafter, "rehabilitation") for commercial or industrial use, shall be entitled to a partial exemption from the tax on real property, subject to the following terms and conditions. The complete demolition of a structure and its replacement by a new structure shall not constitute "rehabilitation" and shall not qualify for the partial exemption.
Real estate shall be deemed to have been "substantially" rehabilitated when it has been so improved as to increase the value of the structure by no less than 25% of its value prior to the rehabilitation.
The partial exemption shall equal the amount of the difference in the value of the commercial or industrial structure immediately before rehabilitation and immediately after rehabilitation as determined by the County tax assessor, not to exceed however $500,000 in increased value as so determined. The exemption shall commence upon completion of the rehabilitation, and shall run with the real estate for a period of five years, or until such time as the structure may be demolished, if sooner.
Nothing in this section shall be construed as to permit the commissioner of the revenue to list upon the land book any reduced value due to the exemption provided herein.
To be qualified for this partial exemption, the subject real estate must:
Be located at least partly within an area the boundaries of which shall be defined as lines located 1,000 feet from the center line of the right-of-way of Rte. 17 (George Washington Memorial Highway) in the County, and the structure which has been rehabilitated must likewise be located within the boundaries of such area, and
Be improved without increasing the total square footage of the structure by more than 100%.
The owner of any real estate meeting the criteria set forth in this section must apply to the County tax assessor for the partial exemption, on forms provided by the assessor, prior to the beginning of the rehabilitation. A fee of $20 shall be paid by the owner to the assessor for processing such application. Following submission of the application, the assessor shall cause the fair market value of the structure to be determined as of the date of the application, utilizing customary methods for determining the value of real estate. Such value shall be used to determine whether the rehabilitation results in a substantial renovation as described in Subsection (b), above.
An application (or renewed application) for a partial exemption shall expire 18 months after approval of the application unless all contemplated improvements shall have been completed. Thereafter, the owner may renew his application upon payment of such application fee as may then be applicable. Upon an application for renewal, the assessor shall determine the value, as of the date of the renewal application, of the structure as unrehabilitated, and the application shall be conditioned upon an increase in the value of the structure over the value as of the date of the application for the renewal.
In order for the partial exemption for a structure to remain in effect, the structure shall be maintained in compliance with the Uniform Statewide Building Code, including so much of the building maintenance provisions as the County may elect to enact. If, after receiving notice of a violation of this section, the owner of the property fails or refuses to complete the necessary corrections within the time required for such action, or refuses access to the property by inspectors for the purpose of determining continued eligibility under this section, then such eligibility shall terminate.
[Ord. No. 07-8, 7-17-2007; Ord. No. 16-12, 11-15-2016]
In accordance with Code of Virginia § 58.1-3506(A)(19), there is hereby declared to be classed as a separate classification of tangible personal property for purposes of personal property taxation, one motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind, or who is permanently and totally disabled as certified by the Department of Veterans Services. In order to qualify, the veteran shall provide a written statement to the commissioner of revenue from the Department of Veterans Services that the veteran has been so designated or classified by the Department of Veterans Services as to meet the requirements of the section, and that his disability is service connected. For the purpose of this section, a person is blind if he meets the provisions of Code of Virginia § 46.2-100.
For the calendar year beginning January 1, 2008, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on any such vehicle, at the rate of $1 on every $100 of the assessed value thereof.
A qualifying veteran may have no more than one motor vehicle taxed pursuant to this section. All other motor vehicles owned by the veteran shall be taxed at the rate established annually for motor vehicles generally.