AGENDA DATE: 9/16/2026
TITLE:
Title
Schedule a Public Hearing to Adopt Ordinances to Establish a Separate Personal Property Tax Rate and Vehicle License Fee on One Motor Vehicle Belonging to Active Volunteer Fire or Emergency Medical Services Members
BODY
SUBJECT/PROPOSAL/REQUEST: Request that the Board of Supervisors schedule a public hearing to consider Ordinances for the adoption of a separate Personal Property Tax Rate and Vehicle License Fee on One Motor Vehicle belonging to Active Volunteer Fire or Emergency Medical Services Members, as allowed by Virginia Code.
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Richardson, Herrick, Ruege, Bohdan, Sumner, Bowman, Matheny, Lane, Spillman, and Lenherr
PRESENTER (S): Jennifer Matheny
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: Virginia Code § 58.1-3506(A)(15) and (16) allows for certain personal property owned or leased by volunteer fire department or emergency medical services agency members to be treated as a separate classification of personal property for local taxation. One motor vehicle that is regularly used by such a volunteer may be specially classified under this section. To be considered a separate classification of property, the volunteer must furnish the assessing officer with a certification signed by the chief of the volunteer emergency medical services agency or volunteer fire department certifying (1) that the volunteer regularly performs duties and (2) that the motor vehicle is identified as regularly used for such purposes. The certification must be submitted by January 31 of each year to the assessing officer. Virginia Code § 58.1-3506(B) allows the County to levy a tax on the property at a different rate from the tax levied on other tangible personal property.
Virginia Code § 46.2-752(A)(4) and (5) allow the County to issue local licenses free of charge to vehicles owned or leased by active members of volunteer emergency medical services or volunteer fire departments.
The County currently provides a personal property tax program to members of volunteer fire departments and emergency medical services agencies. However, upon a review of County policies, it was determined this program is not established in County Code. Staff has completed a review of this program and requests the Board schedule a public hearing to consider incorporating the program in the County’s Code.
STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the of the highest level of public service consistent with the prudent use of public funds.
DISCUSSION: Staff has completed a review to update the program so that it is a) established in County Code and legally compliant; b) administratively feasible, more efficient than the current process, and informed by practices in other localities; c) mindful of the budget impact; and d) provides a benefit to the majority of the eligible volunteers.
Staff is requesting scheduling a public hearing for the Board of Supervisors’ consideration of two ordinances. The first ordinance (1) classifies certain personal property owned or leased by members of volunteer fire departments or volunteer emergency medical services agencies as a separate class of personal property and (2) establishes a Personal Property Tax Rate of $0.00 per $100 of assessed value for one vehicle owned or leased by qualifying volunteers. The second ordinance adopts a $0.00 vehicle license fee for one vehicle owned or leased by an active volunteer fire or emergency medical services member. To qualify, members must regularly respond to calls and/or perform activities in direct support of the organization by dedicating at least one hundred (100) hours annually to the volunteer organization. The vehicle must be clearly identified and used more than any other vehicle owned or leased by the volunteer for responding to calls or traveling to the station. Additional eligibility requirements are explained in the Proposed Ordinances, Attachments A and B.
The proposed ordinances reflect what is allowed by Virgina Code, with the following items as recommendations where there is local discretion:
1. Rate: The rate is recommended to be set at $0.00 for the personal property tax.
2. Number of hours: Staff recommends a requirement of one hundred (100) volunteer hours of annual service to be eligible for this program, which is consistent with the County’s current practice.
3. Eligible stations: Staff recommends eligible volunteers are those that volunteer at stations with first due response areas in the County and that receive direct financial support from the County. This includes Crozet Volunteer Fire Department, Earlysville Volunteer Fire Company, East Rivanna Volunteer Fire Company, North Garden Volunteer Fire Company, Scottsville Volunteer Fire Department, Seminole Trail Volunteer Fire Department, Stony Point Volunteer Fire Company, and Western Albemarle Rescue Squad. Using this criteria, stations in the City of Charlottesville, such as Charlottesville Albemarle Rescue Squad and the City of Charlottesville, and stations located in surrounding counties are not eligible.
Prior to the Board’s consideration of this scheduling, staff reviewed the proposed change, answered questions, and shared the next steps for the Board of Supervisors’ consideration at the August 26, 2026 Fire and Emergency Medical Services Board meeting.
BUDGET IMPACT: Staff anticipates that based on current eligible volunteers, the total cost of the program will increase from approximately $37,000 to $84,000, an increase of $47,000 for the upcoming tax (calendar) year. Future years will vary based on the total number of eligible volunteers and value of their vehicles. Staff anticipates that this increase can be funded in the FY 27 Adopted Budget for the Fire Rescue system. Staff anticipates an increase because, under the proposed program, approximately 60% of eligible volunteers will receive greater relief, 25% will not be impacted, and approximately 15% will receive less relief. Those expected to receive less relief is primarily because the prior program was applied to classifications of personal property such as trailers and boats, which are not eligible under Virginia Code, and not included as part of the proposed ordinance.
RECOMMENDATION:
Recommendation
Staff recommend that the Board schedule public hearings for the attached proposed Ordinances (Attachments A and B).
ATTACHMENTS:
A - Proposed Ordinance Ch. 15
B - Proposed Ordinance Ch. 15