File #: ID 21-175    Version: 1 Name: Personal Property and Real Estate Tax Exempt
Type: PH-Action Item Status: Passed
File created: 4/28/2021 In control: City Council
On agenda: 5/25/2021 Final action: 5/25/2021
Title: Consider personal property and real estate tax exemption status for New Creation VA, Inc and real estate tax exemption status for Central Valley Habitat for Humanity
Attachments: 1. Memorandum, 2. Committee Letter, 3. Application- New Creation VA, 4. Application- Central Valley Habitat for Humanity, 5. Public Hearing Notice 2021, 6. Powerpoint

Subject:

Title

Consider personal property and real estate tax exemption status for New Creation VA, Inc and real estate tax exemption status for Central Valley Habitat for Humanity

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. New Creation VA, Inc and Central Valley Habitat for Humanity are requesting exemption under this code.