Subject:
Title
Consider a refund for 2024 Business Personal Property (BPP) tax
Body
Presented By: Chris Brown, City Attorney
Recommendation and Review
§ 58.1-3981 of the Code of Virginia requires City Council approval of any refunds in excess of $10,000. To provide Council with adequate information to determine approval while also maintaining confidentiality pursuant to Code of Virginia §58.1-3, the business name has been redacted on the Certificate of the Commissioner of the Revenue. The original version of the Commissioner’s certification is on file in the Commissioner’s office, protected by attorney-client privilege, and will be signed by the City Attorney and provided to the Treasurer following Council approval.
TAXPAYER A filed a business personal property vehicle form in 2024 and reported vehicles as being in the City as of January 1, 2024. Taxpayer A informed the Commissioner of the Revenue office on July 29, 2025, that they had reported the vehicles to Shenandoah County in 2024 also and paid the tax in that locality. The vehicles are in Shenandoah County and should not have been reported to Harrisonburg. The vehicles have been abated from the 2024 personal property records. The total refund is $22,417.64 plus interest.