File #: ID 19-132    Version: 1 Name: Personal Property and Real Estate Tax Exempt
Type: PH-Action Item Status: Agenda Ready
File created: 5/6/2019 In control: City Council
On agenda: 4/23/2019 Final action:
Title: Consider personal property tax exemption status for Way to Go Inc., real estate tax exemption and personal property tax exemption status for Harrisonburg Gift and Thrift Store Inc, personal property tax exemption status for Madison Automotive Apprentices Inc. and real estate tax exemption status for Center for Health and Human Development
Attachments: 1. Memorandum, 2. Committee letter, 3. Way to Go Inc Application, 4. Harrisonburg Gift and Thrift Application, 5. Madison Automotive Apprentices Inc Application, 6. Center for Health and Human Development 748 Madison St Application, 7. Center for Health and Human Development 851 Madison St, 8. Public Hearing Notice, 9. PowerPoint presentation

Subject:

Title

Consider personal property tax exemption status for Way to Go Inc., real estate tax exemption and personal property tax exemption status for Harrisonburg Gift and Thrift Store Inc, personal property tax exemption status for Madison Automotive Apprentices Inc. and real estate tax exemption status for Center for Health and Human Development

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. Way to Go Inc, Harrisonburg Gift and Thrift Store Inc, Madison Automotive Apprentices Inc and Center for Health and Human Development are requesting exemption under this code.