| | | | | | | | Spotsylvania County
Board of Supervisors Agenda
Executive Summary |
| | | | | | | | Meeting Date:
| February 13, 2018 |
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| | | | | | | | Title:
| Authorize Public Hearing to Amend Ordinance Relative to First Responders Tax Exemption |
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| | | | | | | | Agenda Title:
| Authorize Public Hearing to Amend Ordinance Relative to First Responders Tax Exemption
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| | | | | | | | Recommendation:
| Public Hearing - March 13, 2018 Board of Supervisors Work Session |
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| | | | | | | | Summary:
| During the 2017 session, the General Assembly passed legislation authorizing localities to exempt the primary residence of the surviving spouse of a law-enforcement officer, firefighter, search and rescue personnel, and emergency medical services personnel who is killed in the line of duty. The exemption does not apply to that portion of the value of the residence in excess of the average assessed value of dwellings in the locality. The legislation was pursuant to Article X, Section 6-B of the Constitution of Virginia, which was adopted by the voters in 2016. A public hearing on the proposed ordinance is required before this provision may be adopted by the Board. |
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| | | | | | | | Financial Impact:
| This may have a small negative impact on revenues. It is difficult to determine the impact because we do not know how many residents may qualify for the exemption, however, it is expected to be small. |
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| | | | | | | | Staff Contacts:
| Mark B. Taylor, County Administrator |
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| | | | | | | | Legal Counsel:
| Shelia Weimer, Senior Assistant County Attorney |
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| | | | | | | | Consequence of Denial/Inaction:
| A public hearing will not be authorized and the code change cannot be made without a public hearing. |
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