Subject:
Title
Consider personal property and real estate tax exemption status for Harrisonburg Community Health Centers, Inc and The Community Foundation of Harrisonburg and Rockingham and personal property tax exemption status for Anicira Veterinary Center and Harrisonburg Gift and Thrift Shop, Inc.
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 Community Health Centers, Inc; The Community Foundation of Harrisonburg and Rockingham; Anciria Veterinary Center and Harrisonburg Gift and Thrift Shop, Inc. are requesting exemption under this code.