[Amended 3-8-1977 by Ord. No. 77-2; 5-10-1977 by Ord. No. 77-10; 10-9-1979 by Ord. No. 79-15; 1-8-1980 by Ord. No. 79-65; 6-9-1981 by Ord. No. 81-7; 6-30-1981 by Ord. No. 81-26A; 3-8-2011 by Ord. No. 11-2]
A. 
In lieu of any other reassessment provided by general or special law, there shall be a general assessment and reassessment and equalization of assessment during the years 1979-1980 and thereafter a biennial assessment and reassessment and equalization of assessment of lots, buildings and other real estate in the City of Colonial Heights, except of real estate assessed under the law by the State Corporation Commission.
B. 
In the event that any general reassessment or general reassessments shall be directed by the Council, pursuant to Virginia Code, § 58.1-3222, as amended, the subsequent biennial assessment shall be for the two years following the year in which the last general reassessment was conducted.
[Added 3-8-2011 by Ord. No. 11-2]
A. 
The City Council shall appoint, by resolution and upon recommendation of the City Manager, a qualified person to the position of City Assessor for an indefinite term. The person Council appoints shall be licensed by the Commonwealth of Virginia as a certified general real estate appraiser or be willing to pursue such licensure. Moreover, the Assessor shall be certified by the Virginia Department of Taxation within a reasonable time after commencing employment. The City Council shall set the City Assessor's initial salary.
B. 
Such Assessor shall be considered a classified employee, whose subsequent compensation shall be established in the same manner as that for other classified employees. The City Manager or his designee shall generally supervise the Assessor's activities.
C. 
Upon recommendation of the City Manager, the City Council shall have the authority to terminate the City Assessor's employment.
[Added 6-9-1981 by Ord. No. 81-7]
A. 
It shall be the duty of said Assessor to assess, each month, all buildings which, prior to November 1 of each year, are new, razed, destroyed or damaged, as provided by §§ 58.1-3222 and 58.1-3292 of the Code of Virginia, as amended, and to accordingly increase or decrease the assessment of all real estate heretofore assessed as it appears wise to do so, to the end that all of said property shall be uniformly assessed. The Assessor shall appraise and assess at 100% of its fair market value all real estate in the City not assessable for taxation by the State Corporation Commission.
B. 
Said Assessor appointed by the Council shall, by the first day in each month prior to December 1, supply the Commissioner of the Revenue with the new assessed value of each such new, razed, destroyed or damaged building added in the previous month.
C. 
Each year's assessment or reassessment shall be completed on or before December 31 of each calendar year, except for reassessments required in the ordinary performance of real estate responsibilities conferred by law on the Commissioner of the Revenue. Each biennial assessment or reassessment shall be completed on or before December 31 of every second calendar year.
D. 
Said assessments or reassessments shall be extended in the manner hereinafter provided by the Commissioner of the Revenue annually and assessed with taxes thereon as the same appear of record on the landbooks as of December 31, the year so assessed.
E. 
It shall be the duty of the Commissioner of the Revenue to deliver a copy of the City Land Book to the Director of Finance on or before March 1 of each calendar year.
[Amended 6-14-2016 by Ord. No. 16-20]
[Amended 3-8-1977 by Ord. No. 77-2; 5-10-1977 by Ord. No. 77-10; 10-9-1979 by Ord. No. 79-51; 4-14-1992 by Ord. No. 92-5]
A. 
Whenever there is a reassessment of real estate or any change in the assessed value of any real estate, the City Assessor shall give notice by mail to each property owner to whom tax bills are sent, as shown by the landbooks of the City, whose assessment has changed. Such notice shall be sent, by postpaid mail, at least 15 days prior to the date of a hearing to protest such change, to the address of the property owners as shown on such landbook.
B. 
Every notice shall, among other matters, show the amount or description and the previous and new appraised values of land and the previous and new appraised values of improvements. It shall further set out the time and place in which persons may appear before the officer making such reassessment or change and present objections thereto.
C. 
Any person, firm or corporation who receives tax bills on behalf of the owners of real property and as a result thereof also receives such notice shall transmit the notice to such owner at his last known address immediately on receipt thereof and shall be liable to such owner in an action at law for liquidated damages in the amount of $25 in the event of a failure to so transmit the notice. Mailing such notice to the last known address of the property owner shall be deemed to satisfy the requirements of this section.
[Added 10-9-1979 by Ord. No. 79-51; amended 1-8-1980 by Ord. No. 79-65; 6-9-1981 by Ord. No. 81-7; 9-12-1989 by Ord. No. 89-36]
A. 
The Circuit Court of the City of Colonial Heights shall appoint for the City a permanent Board of Equalization of real estate assessments as provided in § 58.1-3373 of the Code of Virginia (1950), as amended.
B. 
Said Board of Equalization shall file adjustments or changes in assessed value on or before April 1 of each calendar year.
C. 
The Board of Equalization shall file adjustments or changes in assessed values of all buildings which, prior to November 1 of each year are new, razed, destroyed or damaged, as provided in §§ 58.1-3222 and 58.1-3292 of the Code of Virginia (1950), as amended, on or before December 31 of each calendar year.
Except as may be otherwise provided in this article, the tax year for taxes levied on real estate shall begin on the first day of January and end with the expiration of the 31st day of December following.
A. 
For the purpose of providing funds for the operation of the City government, payment of the City debt and for other general municipal purposes for the next ensuing budget year, the City Council shall annually, prior to July 1 of each real estate tax year, levy a tax on all real estate within the City not exempt from taxation, at such rate on each $100 of assessed valuation thereof as determined by the City Council to be necessary for the purposes hereinbefore mentioned.
B. 
Failure of the City Council to levy such tax prior to July 1 of any real estate tax year, as provided in Subsection A of this section, shall have the effect of levying anew for the ensuing budget year the last such levy ordained by the City Council, at the same rate on each $100 of assessed valuation of taxable real estate as provided in the last such levy ordained, without prejudice, however, to the right of the City Council to impose a new levy at the same or different rate at any time thereafter.
[Amended 1-8-1980 by Ord. No. 79-61]
All taxes and levies on real estate subject to taxation by the City for City purposes, including taxes and levies on real estate of public service corporations based upon the assessment thereof fixed by the State Corporation Commission and duly certified, shall be due and payable in two equal semiannual installments as follows: 1/2 on or before May 15 of the tax year for which levied and 1/2 on or before November 15 of the tax year for which levied.
[Amended 3-8-1977 by Ord. No. 77-2; 1-8-1980 by Ord. No. 79-61; 6-14-2016 by Ord. No. 16-20]
The Director of Finance shall, on or before the first day of May and November of each tax year for which real estate taxes are levied, mail or otherwise cause to be delivered to each taxpayer assessed with taxes on real estate a real estate tax statement, in such form and detail as prescribed by the State Department of Taxation, and which shall contain not less than the following information:
A. 
Notice of semiannual payment and the place of payment.
B. 
Date on which the semiannual payment is due.
C. 
Name of the owner and the location of the property.
D. 
Brief description of the property.
E. 
Number of the bill.
F. 
Amount of land assessment.
G. 
Amount of building assessment.
H. 
Amount of total assessment.
I. 
Amount of annual tax.
J. 
Amount of semiannual installment.
[Amended 1-8-1980 by Ord. No. 79-61; 6-14-2016 by Ord. No. 16-20; 9-10-2019 by Ord. No. 19-20]
The Director of Finance shall publicize, at least 10 days before the due date for real estate taxes, in a manner that gives general notice that such taxes are due and payable.
[Amended by 1-8-1977 by Ord. No. 77-2; 8-8-1978 by Ord. No. 78-40; 1-8-1980 by Ord. No. 79-61; 8-10-1982 by Ord. No. 82-31; 9-9-1986 by Ord. No. 86-29; 8-13-2024 by Ord. No. 24-13]
A. 
Any person failing to pay real estate taxes by the due date shall incur a penalty of ten percent of the tax, which shall be added to the amount of the taxes due from the taxpayer. No penalty shall be levied if the failure to pay the taxes was not the taxpayer's fault.
B. 
Interest at the rate of ten percent annually shall be levied upon the principal and penalties of all real estate taxes not paid by the due date. Interest at a rate of ten percent annually shall be paid to a person who paid taxes because of an erroneous assessment.
C. 
Real estate taxes that are unpaid after either the May 15 or November 15 due dates shall be deemed delinquent; and the Director of Finance shall collect the taxes, and any penalty and interest added to the delinquent taxes, as specified by applicable law.
D. 
Every taxpayer is responsible for paying real estate taxes by the due date, whether or not he receives a bill in the United States mail; and the failure to receive a bill in the mail shall not preclude the imposition of penalty and interest on taxes not paid by the due date.
E. 
The provisions of this section are declarative of current policy and shall be applied retroactively to all real estate taxes due on and after May 15, 1992.
[Amended 1-8-1980 by Ord. No. 79-61]
Nothing contained in this article shall be construed to prohibit the payment of the whole of the taxes on real estate for the budget year for which levied by any taxpayer in one sum at any time, provided that any penalty and interest that may have accrued on the whole or on any part thereof at the time of payment, as provided for in this article, shall be paid therewith.
[Amended 6-14-2016 by Ord. No. 16-20]
In addition to the powers conferred and duties imposed upon the Director of Finance by the City Charter and this Code with respect to delinquent real estate in the City, all provisions of the Code of Virginia relating to delinquent real estate, not inconsistent with this City Code, shall be applicable within the City.
[1]
Editor's Note: For statutory provisions relating to delinquent taxes, see Code of Virginia, §§ 58.1-1800 and 58.1-3921; as to powers and duties of City treasurers and the collection of taxes generally, see Code of Virginia, § 58.1-3123 et seq.
[Amended 12-11-1979 by Ord. No. 79-60; 6-10-1986 by Ord. No. 86-18; 5-8-1990 by Ord. No. 90-13; 5-13-1997 by Ord. No. 97-10; 6-12-2001 by Ord. No. 01-16; 6-11-2002 by Ord. No. 02-25; 4-13-2004 by Ord. No. 04-2; 4-11-2006 by Ord. No. 06-5[2]]
A tax exemption shall be granted from local real estate taxation on real estate owned by and occupied as the sole dwelling of a person or persons not less than 65 years of age or of a person or persons determined, as provided in § 58.1-3217 of the Code of Virginia (1950), as amended, to be permanently and totally disabled, subject to the following scale, restrictions and conditions:
A. 
Annual income scale:
[Amended 3-21-2023 by Ord. No. 23-6[3]]
Income
Percentage of Exemption
$25,080 or less
100%
$25,081 to $27,060
90%
$27,061 to $29,040
80%
$29,041 to $31,020
70%
$31,021 to $33,000
60%
$33,001 to $34,980
50%
$34,981 to $36,960
40%
$36,961 to $38,940
30%
$38,941 to $40,920
20%
$40,9211 to $44,000
10%
[3]
Editor's Note: This ordinance also amended the section title of § 258-16.
B. 
The maximum tax exemption on any such real estate in any tax year shall be $1,600. A dwelling jointly held by a husband and wife may qualify if either spouse is over 65 years of age.
C. 
The total combined income during the immediately preceding calendar year from all sources of the owner, spouse, owner's relatives, and any other individual living in the dwelling shall not exceed that listed in the above scale, provided that the first $4,000 of income of each relative, other than the spouse, of the owner or owners who is living in the dwelling shall not be included in such total.
[Amended 12-14-2021 by Ord. No. 21-18]
D. 
The net combined financial worth, including equitable interest, as of the 31st day of December of the immediately preceding calendar year, of the owners, and of the spouse of any owner, excluding the value of the dwelling and land, not exceeding one acre, upon which it is situated, does not exceed $100,000.
[Amended 3-21-2023 by Ord. No. 23-6]
E. 
The person or persons claiming such exemption shall file every year with the Commissioner of Revenue of the City of Colonial Heights, on forms to be supplied by the City, an affidavit or written statement setting forth the names of related persons occupying such real estate, and that the total combined net worth, including equitable interests and the combined income from all sources, of the person or persons as specified above does not exceed the limits prescribed above. If such person is under the age of 65 years, the required certification of disability shall be attached. Such affidavit, written statement or certification shall be filed after January 1 and not later than March 31 of each year; provided, however, that the Commissioner of Revenue shall permit late filing within the tax year for first-time applicants or where the late filing was not in any way the fault of the taxpayer.
F. 
The Commissioner of Revenue shall also make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified herein, including the production of certified tax returns to establish the income or financial worth of any applicant for tax relief.
G. 
Such exemption shall be granted for any year following the date that the qualifying individual occupying such dwelling and owning title or partial title thereof reaches the age of 65 years or for any year following the date the disability occurred. Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable years for which the affidavit or written statement is filed and having the effect of exceeding or violating the limitations and conditions provided herein shall nullify an exemption for the then-current taxable year and the taxable year immediately following; provided, however, that a change in ownership to a spouse which resulted solely from the death of the qualifying individual shall result in a prorated exemption for the then-current taxable year. Such prorated portion shall be determined by multiplying the amount of the exemption by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption is the numerator and the number 12 is the denominator.
[1]
Editor's Note: For statutory provisions relating to the authority of the City Council to enact this section, see Code of Virginia, § 58.1-3210 et seq.
[2]
Editor's Note: This ordinance also stated that it would be in effect for tax years on and after 1-1-2006.
[Added 6-14-2011 by Ord. No. 11-12[1]]
A tax exemption shall be granted from local real estate taxation on real estate owned by and occupied as the principal place of residence of any veteran, including the real property of husband and wife, as provided in § 58.1-3219.5 of the Code of Virginia (1950), who is 100% service-connected permanently and totally disabled. The surviving spouse of a veteran eligible for the exemption set forth herein shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his or her principal place of residence.
The veteran or surviving spouse claiming such exemption pursuant to this section shall file with the Commissioner of the Revenue, on forms to be supplied by the City, an affidavit or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by a husband and wife, and (iii) certifying that the real property is occupied as the veteran's principal place of residence. The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100% service-connected, permanent and total disability. The veteran shall be required to refile the information required by this section only if the veteran's principal place of residence changes. In the event of a surviving spouse of a veteran claiming the exemption, the surviving spouse shall also provide documentation that the veteran's death occurred on or after January 1, 2011.
[1]
Editor’s Note: This ordinance also provided that it is to apply to all tax years on or after 1-1-2011.
[Added 3-10-2015 by Ord. No. 15-1]
A. 
An exemption shall be granted from local taxation on qualifying real estate of the surviving spouse of a United States armed forces member who was killed in action. The surviving spouse shall qualify for the exemption so long as he does not remarry and occupies the qualifying real property as his principal place of residence. The exemption applies without any restriction on the spouse's moving to a different principal place of residence. Those dwellings in the City with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption. If the dwelling's value exceeds such average assessed value, then only that portion of the assessed value in excess of the average assessed value shall be subject to real estate taxes; and the portion of the assessed value that does not exceed the average assessed value shall be exempt from real estate taxes. The exemption from real estate taxes shall apply to (i) a qualifying dwelling and (ii) the land, not exceeding one acre, upon which it is situated.
[Amended 7-9-2015 by Ord. No. 15-19]
B. 
The surviving spouse claiming the exemption shall file with the Commissioner of the Revenue on forms the City supplies, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, and (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence. The surviving spouse shall also provide documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forces of the United States was killed in action. The surviving spouse shall promptly notify the Commissioner of the Revenue if he remarries or stops occupying the real estate as his principal place of residence.
C. 
In administrating the exemption, the Commissioner of the Revenue shall obey any applicable rules and regulations that the Commissioner of the Department of Veterans Services promulgates; and the Commissioner of the Revenue also shall obey any applicable provisions in Article 2.4 of Chapter 32 of State Code Title 58.1 not specified in this section.
[Added 11-10-2015 by Ord. No. 15-27[1]]
A. 
Any new building substantially completed or fit for use and occupancy prior to November 1 of the year completed shall be assessed for local real estate taxation purposes, and the City's Commissioner of the Revenue shall enter into his books the building's fair market value. No partial assessment as provided in this section shall become effective until information as to the date and amount of such assessment is recorded in the City Treasurer's office and made available for public inspection.
B. 
The total real estate tax on any such new building for that year shall be the sum of: 1) the tax upon the assessment of the completed building, computed according to the ratio which the portion of the year such building is substantially completed or fit for use and occupancy bears to the entire year; and 2) the tax upon the new building's assessment as it existed on January 1 of that assessment year, computed according to the ratio which the portion of the year the building was not substantially completed or fit for use and occupancy bears to the entire year. With respect to any assessment made under this section after September 1 of any year, the penalty for nonpayment by December 5 shall be extended to February 5 of the succeeding year.
[1]
Editor's Note: This ordinance provided an effective date of 1-1-2016.
[Added 5-8-2018 by Ord. No. 18-6]
A. 
An exemption shall be granted from local taxation on qualifying real property of the surviving spouse of a law enforcement officer, firefighter, or emergency medical services employee who is killed in the line of duty, if the City of Colonial Heights employs such person at the time of her death. The surviving spouse shall qualify for the exemption so long as he does not remarry and he occupies the qualifying real property as his principal place of residence. The exemption applies without any restriction on the spouse's moving to a different principal place of residence. Those dwellings in the City with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption. If the dwelling's value exceeds such average assessed value, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes; and the portion of the assessed value that does not exceed the average assessed value shall be exempt from real property taxes. The exemption from real property taxes shall apply to (i) a qualifying dwelling; and (ii) the land, not exceeding one acre, upon which it is situated.
B. 
The surviving spouse claiming the exemption shall file with the Commissioner of the Revenue on forms the City supplies, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence, and (iv) providing documentation of the date the law enforcement officer, firefighter, or emergency medical services employee died and that the surviving spouse is entitled to receive benefits under Code of Virginia § 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017. The surviving spouse shall refile the information specified in this Subsection B only if the surviving spouse's principal place of residence changes. The surviving spouse shall promptly notify the Commissioner of the Revenue if he remarries.
C. 
The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this section are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real property for which the tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real property is not used by or leased to others for consideration.
D. 
In administrating the exemption, the Commissioner of the Revenue shall obey any applicable provisions in Article 2.5 of Chapter 32 of State Code Title 58.1 not specified in this section.