Northumberland County, VA Volunteer Rescue Squad and Volunteer Fire Department Exemption

Motor vehicles (i) owned by members of a volunteer rescue squad or volunteer fire department (ii) leased by members of a volunteer rescue squad or volunteer fire department if the member is obligated by the terms of the lease to pay tangible personal property tax on motor vehicle hereby constitute a separate classification for tangible personal property taxation, subject to the standards, conditions and requirements provided in this section.

For any tax year, only one motor vehicle per owner may be separately classified pursuant to Subsection A of this section, and no more than two vehicles per household, provided that if two vehicles are claimed, one must be owned or leased by a member of the volunteer rescue squad or volunteer fire department.

To qualify for separate classification under this section, the motor vehicle must:

(1)

Be owned or leased by a member of a volunteer rescue squad or volunteer fire department;

(2)

Be used regularly by the member to respond to rescue squad or fire department calls; and

(3)

Be used for such calls or to perform such other duties more often than any other motor vehicle owned by the member.

Any member of a volunteer rescue squad or volunteer fire department, who seeks to have a motor vehicle separately classified for a tax year under this section must, prior to January 31 of the tax year, furnish the Commissioner of the Revenue with a certification, signed under oath by the Fire Chief or head of the member's volunteer organization or department stating that:

(1)

The member is a member of the organization or department;

(2)

The member regularly responded to emergency calls received by the organization or department during the previous calendar year;

(3)

The motor vehicle for which a separate classification is sought was regularly used to respond to such calls; and

(4)

Such motor vehicle was used for such calls more often than any other vehicle owned by the member.

Any member of a volunteer rescue squad or volunteer fire department may replace a motor vehicle certified pursuant to this section as of January 31 of the current tax year at the time that the certified vehicle is sold or transferred.

Notwithstanding the January 31 deadline provided by Subsections D and E of this section, the Commissioner of the Revenue shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after January 31.

For purposes of this section, members shall respond to the number of calls as designated and approved on by the Emergency Management Team.