AGENDA DATE: 9/1/2021
TITLE:
Title
Schedule a Public Hearing to Consider the Adoption of an Ordinance to Amend County Code Chapter 15, Taxation
BODY
SUBJECT/PROPOSAL/REQUEST: Request to schedule a public hearing to consider the adoption of an ordinance to amend County Code Chapter 15, Taxation, to adjust the due date for the first installments of biannual property taxes and the due date for vehicle license tax, and to extend the payment due date for supplemental property tax assessments.
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Richardson, Walker, Kamptner, Bessette, Birch, Usher, Lin, Allshouse, L.
PRESENTER (S): Jian Lin
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: Pursuant to Virginia Code Section 58.1-3916, the County may establish due dates for all local taxes.
There are three tax payment schedules that require the Board's attention this fall.
The first is the due date of the first installments of real estate, personal property, machinery and tools, mobile homes, and public service corporations' taxes. On January 20, 2021, the Board adopted ordinance No. 21-A (2) to adjust the due date of the first installments from June 5 to June 25 for tax year 2021 to improve the alignment of the budget development schedule with the School Division's schedule and to ensure that there is adequate time for taxpayers to remit these taxes. Staff recommends adjusting the due date permanently by amending the County Code.
The second is the due date of the vehicle license tax for personal property. On August 4, 2021, the Board adopted Ordinance No. 21-15 (2) to move the County code sections governing the County's vehicle licenses from Chapter 9 (Motor Vehicles and Traffic) to Chapter 15 (Taxation). Staff recommends adjusting the due date of the vehicle license tax from June 5 to June 25 to match the due date of the first installment of personal property tax by amending the County Code.
The third is the payment due date of ...
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