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 voluntee...
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