AGENDA DATE: 10/6/2021
TITLE:
Title
An Ordinance to Amend County Code Chapter 15, Taxation
BODY
SUBJECT/PROPOSAL/REQUEST: 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, the due date for vehicle license tax, and the payment due date for supplemental property tax assessments
ITEM TYPE: Regular Action Item
STAFF CONTACT(S): Richardson, Kamptner, Bessette, Birch, Usher, Lin, Allshouse, L.
PRESENTER (S): Jian Lin
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: Virginia Code Section 58.1-3916 authorizes the County to establish due dates for all local taxes.
On September 1, 2021, the Board authorized scheduling a public hearing to consider the adoption of the proposed ordinance (Attachment A) to change three tax payment schedules.
The first is the due date of the first annual installment 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 installment 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 was adequate time for taxpayers to remit those taxes. Staff recommends adjusting the due date permanently.
The second is the payment due date of supplemental property tax assessments for real estate, personal property, machinery and tools, mobile homes, and public service corporations. These supplemental tax assessments are currently due and payable within 30 days of the billing date. To provide adequate time for taxpayers to remit their unexpected supplemental property tax bills, staff recommends that the County adjust the payment due date to within 45 day of the billing date.
The third is the due date of the vehicle license tax f...
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