002-00
BOARD OF SUPERVISORS
RESOLUTION
REQUEST BY HABITAT FOR HUMANITY OF WINCHESTER-FREDERICK COUNTY
FOR EXEMPTION FROM TAXATION PURSUANT TO ARTICLE X, SECTION 6(A) (6)
OF THE CONSTITUTION OF VIRGINIA
WHEREAS, Habitat for Humanity of Winchester-Frederick County, a non-profit
organization, has requested the Board of Supervisors of the County of Frederick, Virginia, to grant
its request for a tax exemption pursuant to Article X ~6(a)(6) of the Constitution of Virginia for
certain property owned by said organization in the County of Frederick; and
WHEREAS, the property in Autumn Hills Subdivision, Route733, Route 50 West (Section
V, Tract 10, Property ID Number 17-13-5-10, 5.18 Acres) has an assessed value of$23,500 and was
taxed $150.40 in 2000 in county real estate taxes; and
WHEREAS, the Board of Supervisors examined and considered the provisions of Section
30-19.04 (B) of the Code of Virginia.
NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of the County
of Frederick, Virginia, hereby supports, pursuant to Article X, ~6 (a) (6) of the Constitution of
Virginia, to provide:
1. That they are classified and designated as a charitable and benevolent organization
pursuant to the Code of Virginia, Section 58.1-3622; and
2. That property owned by Habitat for Humanity of Winchester-Frederick County and used
by it exclusively for charitable and benevolent purposes on a non-profit basis is
determined to be exempt from taxation, state and local, including inheritance taxes.
ADOPTED this 12th day of July 2000.
Upon motion made by W. Harrington Smith, Jr. and seconded by Sidney
A. Reyes, the above resolution was approved by the Frederick County Board of Supervisors, at their
meeting held on July 12,2000, by the following recorded vote:
Richard C. Shickle
Aye
Robert M. Sager
Aye
Charles W. Orndoff, Sr.
Aye
Margaret B. Douglas
Aye
W. Harrington Smith, Jr.
Aye
Sidney A. Reyes
Aye
Resolution - Habitat for Humanity
Page 2
A COPY TESTE:
, \
Jo R. iley, Jr.
Clerk: Board of Supe isors
County of Frederick, Virginia
RESOLUTION NO.: 002-00
cc: Cheryl B. Shiffler, Finance Director
Ellen E. Murphy, Commissioner of the Revenue
C. William Orndoff, Jr., Treasurer
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
July 13, 2000
540/665-5666
Fax 540/667-0370
E-mail:
jriley@co.frederick.va.us
Linda Caley
Executive Director
Habitat for Humanity
Winchester-Frederick County
205 West Piccadilly Street
Winchester, V A 22601
Dear Mrs. Caley:
The Frederick County Board of Supervisors, meeting in regular session on July 12,2000,
approved your tax exempt status request for the property located in Autumn Hills Subdivision. A
copy of the resolution is enclosed for your records.
With kindest regards, I am
John R. Riley, Jr.
County Administrator
JRR/tjp
Enclosure
cc: Ellen E. Murphy, Commissioner of the Revenue
C. William Orndoff, Jr., Treasurer
Cheryl B. Shiffler, Finance Director
c::\ T JP\commissonerrevenue\Letters\CaleyLindaT3x.Ex.emplHabitatHumanity. wyd
107 North Kent Street
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Winchester, Virginia 22601-5000
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HABITAT FOR HUMANITY
OF W INCIIESTEK. FKlmEIUCK COUNTY, INC.
205 WEsr PICCADILLY STREET
WINCHESTER. VA 22601
www.habilalandyou.com
(540) 662-7066
June 14,2000
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RE: Real Estate Property Tax ElCemption
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John R. Riley, Jr., County Administrator
County Administrator's Office
107 N. Kent Street
Winchester, VA 22601
Dear John,
I have learned that thanks to Senate Bill 95, Habitat for Humanity affiliates may be
granted an exemption from real estate property taxes. (See enclosed copy of Bill 95.)
I am writing to respectfully request that the County grant an exemption from real estate
property taxes to Habitat for Humanity of Winchester-Frederick County. As I understand
it, the law takes effect July 1,2000.
As you know, we are in the business of building houses and primarily acquire land with
the intent of building houses and selling them to qualifying families. We currently own
one lot in Frederick County in the Autumn Hills Subdivision.
Thank you for your consideration of this request.
c
LInda Caley
Executive Director
cc: Richard Shickle, Chairman, Board of Supervisors
Enclosure
A Christian Ministry that builds decent, affordable housing for those in need.
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2000 SESSION
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VJl{(;INIA ACTS OF ASS(~MBLY - CIIAI'TEI{
2 AI/ Ikl '" (fI/II'//I! (fill! /"(."1'11<1<.'1 .11'.11' 58./ 350n IIlId 58.1-36!Jl) 1Ij'llrc elle!c IIf Virgil/ia (fl/e! III (I/I/cl/d lire
J Cllr/,' I/f Virgil/i<l liy IIddillg ill Article 3 oj' C/wf'(i'1' 36 0/ Title 58./ a sectiOIl 1lIlIl/bel'l'd 58/-3622.
4 rdallll)!. III locu/lax exellll'lions.
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Be if ellacled hy the (;ellel":ll Assemhly of Virginia: ,
I. ThaI SS 58.1-3506 and 58.1-3609 of the Code of Virginia arc amended and reenacled and that
lhe CO(le' of Viq~ini:l is ame(llled hy l\(ldint~ in Article 3 of Ch:l(lter 36 of Title 58.1 a section
nnlnhcred 51L1-3622 as follolVs:
~ S,;.1-3S0G. Olher classilications of wngible persolla! pf<'perly for taxalioll.
A. Tlie items of property scl forth below are each declared to be a separate class of property alld
511;111 l'onstitute a c1assilication for local laxation separate from other c1assilic,ltions of tangible
pelsunal property provided ill this chapter:
I. Boals or watercraft weighing live tOilS or more;
2. AillTali having a lIlaxilllulll passenger seatillg capacity of llu lIlore than fifty wliich arc oWlled
and opera led by scheduled air carriers operating under certiticates of public COllvenicncc and necessity
issued hy the Stat,. Corporation COlllmission or the Civil Aeronautics Doard;
3. All olher air, raft not included in subdivision ^ 2 and flight simulators;
4. Antique motor vehicles as defined in 946.2-100 which may be used [or general transportation
purposes as provided in subsection C of !i 4G.2-730;
5. Tangible personal properly used in a research and development business;
(,. Ileavy construction machinery, including but not limited (0 land movers, bulldozers, fwnt-cnd
loaders, graders, packers, power shovels, cranes, pile drivers, forest harvesting equipment and ditch
alld other types of diggers; .
7. Generatillg equipment plll'chased after December 31, 1974, for the purpose of challging tlie
ellcrgy sourcc of a m,lIlut;\c'turing p!alll from oil or lIalural gas to coal, wood, wood bark, wood
rcsidue, or ;Iny other alternative cnergy source for use in manufacturing and any cogeneration
cquiplllellt purchased to achieve mOI~c' efficient use of any energy source. Such generating equipmcnt
alld cllgeneration equipment shall include, without limitation, such equipment purchased by firms
engaged in the business of generating electricity or stearn, or both;
R. Vehicles without Illotive power, used or designed to be used as manufactured homes 'as detined
ill * :1(,-~5J;
9. Con11'uler Ilardwarc w;ed by busi;lcsses pl"iln<irily cngagcd in providing data pr'lCessillg :.crvices
l<J other nomclatcd or nonaffilialcd busincsses;
10. Privately owned pleasure boals and watercraft, eighteen feet and over, used for recreational
purposes only;
\1. Privately owned vans with a seating capacity for twelve or more persons used exclusively
pursuant (0 a ridesharing arrangemenl as detined in 9 46.2-1400;
12. Motor vehicles specially equipped to provide lransportation for physically handicappcll
indivitluals;
13. Motor vehicles (i) owned by members of a vulunteer rescue squad or volunteer lire dcparlment
or (ii) Icasetl by members of a volunteer rescne squad or volunleer lire department if the member is
oblig:1ted by the tellns uf the lease to pay tangible personal propelty tax on the mot\,[ vehicle. One
1110tO[ vehicle which is owned by eacb volunteer rescue squad Illcmber or volunteer lire departmcnt
lllemlwr, or leased by each vl,lunleer rescue squad member or volunteer lire department member if the
InClllber is obligated' by the terms of the lease to pay tangible personal property tax on the molor
vehicle, n\av be spe~ially classilied under this section. provided the volunteer rescue squad member or
volunteer lire depaltlllenl member rcgularly responds to emergency calls. The volunteer shall furnish
the cOllnllissioner of revenue, or other assessing officer, with a certitieation by the chief or head of
tl\e volllnteer organization, that the volunteer is a mcmbcr of the volunteer rescue squad or lire
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Ikpaltlllcllt .....1111 reglll;lIly re~;pllllds III call:; IIr Icglllarly pClf<JlIllS olheI' duties fill tile Icscue sqt/ad III
Iilc dcp:llll11cllt, alld Ihc IllvtClI vchiclc olVncd Ilr leased by the volunteel' rescuc squad member or
v"llIlltc<.'r lile dCP:llllllr.'ut IIICIlllicl is idclllilied, The ecrlilicalion shall be subluilll:d by Jauuary 3 I or
calli ycal 10 Ihc couuui:;sioller or revenue or othel assessing of'licer; howcver, the commissiuncl or
!l'veIUle' III IIllrcr asscssing onicer shall be antlrolizcd, in Iris diserclioll, and for gllod eausc shown and
IV II I",ut lillrlt on the part of tire nlclIlbcr, to accept a certificalion aftcr thc January 3 I deadlillc. In any
ellulll1' wlriclr prlllalcs thc assessmcnt of tangible pcrsunal property pUrSU;Jnt to Ii 58.1-3516, a
(CplaCclllellt vdliclc may bc certified and c1assilicd pursuant to this subscction whell thc ,vehicle
certilicd as or IIIC illlnlediatcly prior January uatc is transferrcd durillg Ihc tax ycal;
14. Molor vehicles (i) owned by auxiliary mClllbcrs of a vlllullteer rcseuc squad or voluntecl firc
dcparllllcllI 01' (ii) I(:ascd by auxiliary members of a volunteer rcscuc squad or volunteer fire
Jl'pallllll'llt il' tire' Il;lillber is oblibated by th,~ terms of th;: Icase tn pay (;1l1gibk pcrsonal prnpC!'ly tax
"" llle nllllm vclrick. CJIlC lllotor vchicle wlrich is rcgularly Ilscd by cach auxiliar'y voluntccr (ilc
departlllellt ur rcscuc sqtlad Inclllber may bc spccially classified under this section. Thc aUKihary
1l1enll>cr skd I I'Ulllish thc cOnllllissioller of revcnue, or othcr asscssing oflicer, with ;J ccrti fication by
lire elli<.:1' or hcad of Ihe volunteer organization, that tllC voluntcer is an auxiliary membcr of thc
volunteer fcscue squad or lirc departlllcnt who rcgularly pcrforllls dutics for the rescuc squad or firc
d<'partrncnt, and the 1lI0tor vchicle is idcntilied as rcgularly uscd for such purposc; huwever, il' a
voluntecr rcscue sqnad or lire dcpartment membcr and an auxiliary member arc mClllbers of thc salllc
househofd, that household shall be allowed only onc spcci;J1 classilicatiun undcr this subdivision or
subdivision 11 or this scctio/l, The ecrtilication shall bc submitted by January 3 I of eacll ycar to the
COIllIllISSiO/ler of revenuc or IIthcr assessing officcr; howcver, the cummissioner of rcvenuc or other
assessing nfliecr shall be antf,',rized, in his discretion, and for good causc shown and without fault on
Ihc part of thc mClllber, to aL' "pt a ccrtilication aftcr thc JanualY 31 deadline;
15. Motor vchicles owncd by a nonprofit organization allll uscd to deliver meals to hOl11cbounu
pCl'st1ns or providc transportatiun to senior or handicappcd citizens in the community to carry out thc
purposcs of the nonprofit org;Jnization; ..
16, Privately owned camping trailers and motor homcs as dcfined in ~ 46.2-100 which are uscd for
rCCl'catillnal pUl'poses only;
17. One motor vchicle owncd and regldarly uscd hy a vetcran who has either lost, or lost tiie use
or. one l>r both legs, 0' an ann or a hand, or who is blind or who is pcrmancntly and totally disabled
as certified hy Illc Departmc/lt of Veterans' Affairs, '!n order to qualify, the veteran shall provide a
wriUcn statelllent to thc comlllissioncr of revcnne or othcr asscssing officcr frolll the Dcpartment of
Ve~crans' Aff~1irs that the veteran has becn so designatcd or classilied by the Departmcnt or Vctcrans:
Aflairs ns lo llIeet thc requirements uf this section, and that his disability is scrviee-connected. For
purposcs 01' this scction, a pcrson is blind if hc mcets the provisions of!i 46,2-739;
18. Moh\!' '.'ehicles (i) owned by persor;s who have been nppointed t:) serve as i!u"iliary pulicc
officers pursuant to Articlc 3 (9 15,2-173 I et scq.) of Chapter 17 of Titlc 15.2 or (ii) lcascd by
persons who havc been so appointcd to scrvc as auxilialY police officcrs if the person is obligated by
Ihe terms of thc Icasc to pay tangible personal property tax on thc motuI' vehiclc. Onc motor vclliclc
which is regularly used by each auxiliary pulice officer to respond to auxiliary police duties may bc
specially classified undcr this scction, In order to qualify for such classification, any auxiliary police
officer who applies for such classification shall idcntify thc vchiclc for which this classilication is
sllught, and shall fUl'llish the commissioncr of revenuc or othcr assessing officcr with a ccrtification
I'lom tlic gllvcl'lling body which has appointcd such auxiliary policc officer or from thc official who
has al'pointcd such auxiliary officers, That certilication shall state that the applicant is an auxiliary
pollcc (,rJiccr wliu rcgularly uses a motor vehicle to respond to auxiliary police dutics, aud it 1shall
slalc that thc vchicle for which the classification is sought is the vehiclc which is regularly used for
tlial pUljlO~;C, The certific'ation ~hall bc submittcd by January 31 of each year to the cummissioner of
revcnue or other assessing officer; howcver, thc commissioncr of rcvenuc or other assesslllg oflicer
sliall be author'izcd, in Ilis'discretion, and fur good causc shown and without fault on the part of the
member, 1t1 acccpt a certilicati<Jn after the January 3 I dcadline;
19. Unlil the lilsl to occur of Junc 30, 200'), or thc date that a spccial impro'.'''Tll<'nl>; tax is no
IlllIgCI Icvied under 9 1'i.2-41,07 on property within a Multicounty Transpurtal' I'rovemenl
3
1 lJi;;llicl nc.lted pUISllallt 10 C:h;'1'lcl ,Ii, (~ 15.2-'1(,00 c\ scq) or Tille 15.2, t;lIlgil>le p<.'lsOII;lI I""pclty
2 11,111 I;; u;;l.'d ill 1ll;lIll1faclllrillg, lestlllg, or oper;i1illg satclliks wilhill a fvlilllicoullty Tlallsport:rt'"''
3 1'1'1" "veI1l':1I1 I)lslJict, Plovided Ihal sod, 11I/silleSS pers"llal 11Iop<.'rty is I'UI illl" selvicc willllll 11",-
" /Jistrict "" UI arter Jllly I, 1')<)\);
5 20. f'dolor vehicles which IIse cleall special filels as dclilled ill :~ 5X.I-21 0 I;
(, 21. Wild or cxolic allilllals kept for pul)lic exhibitioll ill all ill door or outooor racilily which IS
7 plopcrly liecII~;ed by thc Icuelal governmellt, thc Commollwcalth, nr both, alld which is plllpcrly
H Ztll1cd lilr sllch use. "Wild ;mimals" mealls IlllY allilllals wllieh arc foulld ill the wild, or ill a wlld
~ sl:llc, wilhill till' boundaries of Ille Ulliled Slates, it, lerrilories Of' po,sessiol1s. "Exotic alli/llals" IllCallS
I (J allY :ll1illlals whicll Hie found ill the wilo, or ill a wild slatc, alld alC lIative to a fOICigll emllllry; ,
II n. FUrtliture, office, allll tIlllilllenallee eqllipmellt, exclusivc of 1I10tOf vchicle" which arc oWllcd
\2 "lid uscd by all orgallization whose relll propelty is Il$se,sed ill accordance with Ii 5S.I-12R4.' and
I' which ill lI;;cd hy that oq;allil.;lli,," lill (I,l' lHllpOSC or lllllintaillillg or using the opell or COlIlll"HI spacc
14 \\.;II,ill a residelltial developmellt;
[5 23. f'dotor vehicles, trailcrs alld selllitrailer.$ wilh a gross vehicle weight of 10,000 pounds or more
16 used to transport propcrly for hirc by a molor carrier engaged in interstate commerce;
17 24. All langible personal propcrty cllIployeo in a trade or business other than that deseribeo III
IH subdivisions ^ 1 through A 18 of 958.1-3503;
19 2\ I\ogralnmable computer cquipment and pcriphcrals employed in a tradc or bnsinc:;s;
20 ;l(;, Tangihle per~oni" properly of Habital j;,r Humanity atHl JOGal affiliates er suh~i"iaries Iherellr,
21 27~ 20. PI ivately o\Vnetl pleasure boals and walcrcrafl, nlOtol i1.ed and under eighteen feel, used I"l
22 recrealional purp",;es ,)/1Iy; and
23 2R, 27. Privately owned pleasllre boats and wJtcrcrafl, flonlllotorizeo allo unoer eighteen feet, useO
24 lur recreational purposes only.
25 fl. The governing body of any COllnty, cily 01' lown may levy a tax. on lhe properly cnull1eratell in
21i subsection A at differcnt ratcs rronl the tax levied on olhcr langible pcrsonal propcrty. The rates of
27 1;l.x and Ihe rates of assessmcnt shall (i) (,"' purposes.. of subdivisions I, 2, 3, 4, 6,9 through 18, 20
28 tllrough 22, and 24 thrnugh ;!g 27 of subsection A, not exceed that applicable to the general class or
29 1.1ngiblc personal property, (ii).for purposc$ of subdivisions A 5, A 7, A 19, ano A 23, not exceed
30 thai applieahle to maehillcry and tools, ami (iii) for purposes or subdivision A 8, equal iha[ applicablc
J I to real properly. ,
32 9 58.1-31i()<). Post-1971 properly exempt from taxation by elassilicalion.
:n A. The real and personal proper.iy or an organization classilieo in 9958.1-3610 Ihrough 58.1-3(,21
.J4 alld us<:d hy such orgauization for a religious, ell,1I itahle, palriotie, historical, benevlllent, "u)luml, or
.35 Pllblic park and playgrouno purpose as set I,)rtli ill Article X, Section 6 (a) (G) of the Constilution of
.HI Vilgllli.l, lire palticular purpose for which such orgal1izalion is classified being speeilically set (ortli
.17 wirl"n each section, shall he cxempt lrom laxation, so long as slIch organization is operated nOI fur
JH profit and tlie property so exempt is useo in aceordancc with the purpose for whieh the organization
3') is classified. The real alld persOllal property of all orgallizatioll classified ill ,II' 58.1-3622 al/d /lsed by
40 s/leh orgonizatiol/ fill' charitable alld bellevolenl pll/]Joses as set forth in Article X, Seetiul/ 6 (a) (6) uf
4/ the COl/stit/ltiol/ vf Virgil/ia shall be exell1pt ji'01l1 laxatioll so IOllg as the local gvvemillg bvdy ill
42 which the properly is localed passes {/ resolutioll approvillg such exell1ption alld Ihe organizativn
43 satisfies the other requirclllellls in lhis slIbseclioll.
44 B. Ex.crnptions of propcrty from laxation under this arlicle shall be strictly construed in accoroance
45 with AI tide X, Section 6 (0 of the Constitution of Virgillia.
40 ,~. 58.1-3622. Habiiat fiJI' Humanily Wid local affiliates or subsidiaries (hereof
47 1/a1>1101 fiJl' 1Il/lI1wlily allillocal aJJiliates or subsidiaries thereof are hereby classified lIS cfwriiable
48 I111i/ bellel'olellt vrgWliza!iulls.