File #: ID 18-053    Version: 1 Name: Tax Exemption Request
Type: PH-Action Item Status: Passed
File created: 2/28/2018 In control: City Council
On agenda: 3/13/2018 Final action: 3/13/2018
Title: Consider real estate tax exemption and personal property tax exemption status for The Community Foundation of Harrisonburg and Rockingham, personal property tax exemption status for Journey Counseling Center and personal property tax exemption status for Anicira Veterinary Center
Attachments: 1. Memorandum, 2. Signed Committee Letter -2018 Tax Exemptions, 3. Anicira Veterinary Center Application, 4. Journey Counseling Ministries, Inc. Application, 5. The Community Foundation Application, 6. Public Hearing Notice, 7. Power point presentation

Subject:

Title

Consider real estate tax exemption and personal property tax exemption status for The Community Foundation of Harrisonburg and Rockingham, personal property tax exemption status for Journey Counseling Center and personal property tax exemption status for Anicira Veterinary Center

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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. The Community Foundation of Harrisonburg and Rockingham, Journey Counseling Ministries Inc and Anicira Veterinary Center are requesting exemption under this code.