CODE OF ORDINANCES

Article III - Exemptions

DIVISION 1. - GENERALLY


Secs. 58-86--58-105. - Reserved.



DIVISION 2. - CERTIFIED POLLUTION CONTROL EQUIPMENT AND FACILITIES


Sec. 58-106. - Definitions.

The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Certified pollution control equipment and facilities means any 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 county, and which 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 atmosphere pollution or contamination. For all tax years beginning on or after January 1, 2011, such property shall not include the land on which such equipment or facilities are located.

State certifying authority means the state water control board, for water pollution; the state air pollution control board, for air pollution; the state department of mines, minerals and energy, for coal, oil and gas production, including gas, natural gas and coalbed methane gas; and the state waste management board, for waste disposal facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the state.

(Ord. of 12-9-1975, §§ 1, 2; Ord. of 10-13-2009(1))


Sec. 58-107. - Separate classification.

Certified pollution control equipment and facilities are 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 such property.

(Ord. of 12-9-1975, § 2)


Sec. 58-108. - Exemption.

Certified pollution control equipment and facilities shall be exempt from all county taxes, including taxes upon the sale, purchase or use of such equipment and facilities.

(Ord. of 12-9-1975, § 2)


Secs. 58-109--58-130. - Reserved.


DIVISION 3. - EXEMPTIONS FOR CERTAIN ELDERLY AND DISABLED PERSONS


Sec. 58-131. - Authorized exemptions.

A real estate tax exemption is provided for qualified property owners who are 65 years of age or older or who are permanently and totally disabled in accordance with the provisions of Code of Virginia, §§ 58.1-3210 through 58.1-3218. Persons qualifying for the exemption are deemed to be bearing an extraordinary real estate burden in relation to their income and financial worth.

(Ord. of 8-10-1993, § 1)


Sec. 58-132. - Administration.

The exemption shall be administered by the commissioner of the revenue in accordance with the general provisions of Code of Virginia, §§ 58.1-3210 through 58.1-3218. The commissioner of the revenue is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations in conformity with the general provisions of such code sections, including the requirements of answers under oath, as may be reasonably necessary to determine qualifications for exemption as specified by this division. The commissioner of the revenue may require the production of certified tax returns and appraisal reports to establish combined income and net combined financial worth.

(Ord. of 8-10-1993, § 2)


Sec. 58-133. - Qualifications for grant of exemption.

The exemption provided in this division shall be granted to persons who meet the following provisions:

(1) The title to the property for which the exemption is claimed is held, or partially held, on January 1 of the taxable year by the person claiming the exemption, and who is at least 65 or is permanently and totally disabled on December 31 of the year immediately preceding the taxable year; and,

(2) Such real estate shall be owned by, and occupied as, the sole dwelling of all owners; however, an applicant who is residing in a nursing home, convalescent home or other facility for physical or mental care shall be deemed to meet this condition so long as the real estate is not being used by or leased to another for consideration; and,

(3) The total combined income received from all sources during the immediately preceding calendar year by (i) the owners of the dwelling living in the dwelling, and of the (ii) owners' relatives living in the dwelling, and (iii) nonrelatives of the owners who live in the dwelling except for bona fide tenants or bona fide paid caregivers of the owners, shall not exceed $40,000.00; and the first $7,500.00 of income of each relative living in the dwelling, other than a spouse of the owners, and each nonrelative who lives in the dwelling, other than bona fide tenants or bona fide paid caregivers of the owners, shall not be included in such total; and,

(4)

a. If the title to the property for which the exemption is claimed is held solely by the applicant, or together with the spouse of the applicant, with no other joint owners, then the net combined financial worth, including the present value of equitable interests, as of December 31 of the immediately preceding calendar year, of the applicant and of the spouse of the applicant , excluding the value of the dwelling and the land, not exceeding two (2) acres upon which the dwelling is situated, shall not exceed $90,000.00; or,

b. If the title to the property for which the exemption is claimed is held by the applicant and one or more other individuals, and the net combined financial worth of all such joint owners, including the present value of all equitable interests and computed without any exclusion for the dwelling or for any other asset as of December 31 of the immediately preceding calendar year, does not exceed $140,000.00, the exemption for the dwelling that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all qualifying applicants, and as a denominator, 100 percent.

(Ord. of 8-10-1993, § 3; Ord. of 12-12-2000; Ord. of 7-26-2005; Ord. of 10-9-2007(2); Ord. of 10-13-2009(1); Ord. of 12-14-2010; Ord.#111213-PH1-B.)


Sec. 58-134. - Claim procedure.

(a) Not later than March 1 of each year, the person claiming an exemption under this division must file a real estate tax exemption affidavit with the commissioner of the revenue.

(b) The affidavit shall set forth, in a manner prescribed by the commissioner of the revenue, the location, assessed value, and the tax on the property and the names of the related persons occupying the dwelling for which exemption is claimed, their gross combined income, and the combined net worth of the owners and the spouse of any owner.

(c) If, after audit and investigation, the commissioner of the revenue determines that such person is qualified for the exemption, he shall issue to such person a certificate which shall show the amount of the exemption from the claimant's real estate tax liability.

(Ord. of 8-10-1993, § 4; Ord. of 10-14-2003; Ord. of 10-13-2009(1))


Sec. 58-135. - Calculation of amount of exemption.

The persons qualifying for and claiming an exemption under this division shall be relieved of that portion of the real estate tax levied on the qualifying dwelling and land in the amount calculated in accordance with the following schedule:

Exemption percentage schedule if qualifying under section 58-133(4)a.

Range of

Income

Financial Worth
Range
  $0.00 -$18,000.00

$18,001.00 -$36,000.00

$36,001.00 -$54,000.00 $54,001.00 -$72,000.00 $72,001.00-
$90,000.00
$0.00 -
$15,000.00
90 80 70 60 50
$15,001.00 -
$20,500.00
80 70 60 50 40
$20,501.00 -

$26,000.00

70 60 50 40 30
$26,001.00-

$31,500.00

60 50 40 30 20
$31,501.00-

$40,000.00

50 40 30 20 10


Exemption percentage schedule if qualifying under section 58-133(4)b.


Range of

Income

Financial Worth
Range
    $0.00-
$28,000.00
$28,001.00 -$56,000.00 $56,001.00-
$84,000.00

$84,001.00-
$112,000.00
$112,001.00-
$140,000.00
$0.00-
$15,000.00
90 80 70 60 50
$15,001.00-
$20,500.00
80 70 60 50 40
$20,501.00 -

$26,000.00

70 60 50 40 30
$26,001.00 -

$31,500.00

60 50 40 30 20
$31,501.00 -

$40,000.00

50 40 30 20 10



(Ord. of 7-26-2005; Ord. of 10-9-2007(2); Ord. of 10-13-2009(1); Ord. of 6-28-2011(4); Tables amended 12-13-2011 by Ord.#111213-PH1-B.)



Sec. 58-136. - Changes in status.

(a) Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit is filed and having the effect of exceeding or violating the limitations and conditions provided in this division shall nullify any exemption for the then current taxable year and the taxable year immediately following.

(b) The transfer of ownership of the property from a qualifying spouse to a spouse who is less than 65 years of age and not permanently and totally disabled, when such transfer results solely from the death of the qualifying spouse, shall result in a prorated exemption for the then current taxable year. Such prorated exemption shall be determined by multiplying the amount of the exemption granted the qualifying spouse by a fraction in which the number of complete months of the year such property was properly eligible for such exemption is the numerator and the number 12 is the denominator.

(Ord. of 9-10-1993, § 6; Ord. of 10-13-2009(1))

 

Sec. 58-137. - Penalties for violation of division.

(a) Any person who shall falsely claim the exemption provided for in this division shall pay to the treasurer 110 percent of such exemption.

(b) The false claiming of the exemption authorized in this division shall constitute a class 3 misdemeanor.

(c) Failure to pay the difference between the exemption and the full amount of taxes levied on the property for which the exemption is issued by June 30 of the year after which exemption is issued shall constitute a forfeiture of the exemption.

(Ord. of 10-13-2009(1))


Secs. 58-138--58-165. - Reserved.