| | | | | | | | Spotsylvania County
Board of Supervisors Agenda
Executive Summary |
| | | | | | | | Meeting Date:
| September 10, 2019 |
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| | | | | | | | Title:
| Authorization for Public Hearing for Amendment to Chapter 21 of the County Code – Definition of Dwelling |
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| | | | | | | | Agenda Title:
| Authorization for Public Hearing for Amendment to Chapter 21 of the County Code – Definition of Dwelling |
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| | | | | | | | Recommendation:
| The Commissioner of the Revenue recommends that the Board of Supervisors authorize a public hearing regarding the amendment to Chapter 21, Section 21-76 of the County Code, to add the definition of “dwelling” recently adopted by the General Assembly to apply to Chapter 21, Article III, Division 2 of the County Code, governing real estate tax exemptions for elderly and disabled persons. |
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| | | | | | | | Summary:
| Va. Code § 58.1-3210 authorizes localities to provide a real estate tax exemption to elderly and disabled persons. The County adopted such an exemption, which is found at County Code § 21-76, et seq. Effective July 1, 2019, the General Assembly amended Va. Code § 58.1-3210 to add a definition of “dwelling” to apply to the tax exemption. The Commissioner of the Revenue and the County must apply the adopted definition. Amending the County Code to include the definition of “dwelling” alerts County personnel and citizens to the content and applicability of the definition. |
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| | | | | | | | Staff Contacts:
| Deborah F Williams, Commissioner of Revenue; Susan E Cooke, Deputy County Attorney |
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| | | | | | | | Additional Background/Other Considerations:
| None |
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| | | | | | | | Consequence of Denial/Inaction:
| The County Code will not reflect the definition of a material term in the Code section. |
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