[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.
Real estate assessments and reassessments shall
be extended, in the manner provided by law, by the Commissioner of
Revenue annually and assessed with taxes thereon as the same appears
of record on the land books as of January 1 of the year so assessed.
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.
The annual levy of taxes on real property shall
also be applicable to real estate of public service corporations,
based upon the assessments thereof fixed by the State Corporation
Commission and duly certified.
[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]
A.
Interest and penalties on delinquent taxes shall be
as provided in § 58.1-3916 of the Code of Virginia.
[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%
|
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.
[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.
