Subject:
Title
Consider personal property tax exemption status for Harrisonburg Children’s Museum Inc and real estate tax exemption status for Anicira Veterinary Center
Body
Presented By: Karen Rose, Commissioner of the Revenue
Recommendation and Review
The Constitution of Virginia allows for specific local tax exemption. Prior to January 1, 2003, the General Assembly passed bills exempting an organization from local taxation and as of January 1, 2003, local elected officials were given the authority to make the determination. Harrisonburg City Code §4-2-17 addresses local real and property exemption. Harrisonburg Children’s Museum Inc and Anicira Veterinary Center are requesting exemption under this code.