027-22 (OrdinanceReturningSurplusPersPropertyTaxRevenues&ExtendingPaymentDate) .f
ORDINANCE
Returning Surplus Personal Property Tax Revenues to Taxpayers
and Extending the Due Date for Payment of Second Half 2022
Real Property and Personal Property Taxes
October 26, 2022
WHEREAS, Section 15.2-2511.1 of the Code of Virginia, as amended effective
July 1, 2022, authorizes the Board of Supervisors to enact an ordinance to "develop a
method for returning surplus real or personal property tax revenues, or both, to
taxpayers who are assessed such taxes in any fiscal year in which the locality reports a
surplus;" and,
WHEREAS, for Fiscal Year 2022, that Frederick County collected surplus
personal property tax revenues that exceeded budgeted amounts for Fiscal Year 2022
by $4,637,218.00; and,
WHEREAS, due to unanticipated market conditions and other unanticipated
economic factors, the value of personal property in categories 1 (personal use cars
eligible for Personal Property Tax Relief Act), 2 (personal use trucks, weighing not more
than 7,500 pounds, eligible for Personal Property Tax Relief Act), 21 (business use cars
not eligible for Personal Property Tax Relief Act), 22 (business use trucks not eligible for
Personal Property Tax Relief Act), and 45 (personal use trucks, weighing more than
7,500 pounds but not more than 10,000 pounds, eligible'for Personal Property Tax
Relief Act) was significantly higher than anticipated and, as a result, the personal
property tax assessments on such property were likewise higher than anticipated, with
the same contributing significantly to Frederick County's surplus revenues for Fiscal
Year 2022; and,
WHEREAS, personal property in Frederick County, including the foregoing
personal property, has been assessed for taxation as of January 1, 2022, and personal
property taxes will be collected this year based upon that assessment; and
WHEREAS, the Board of Supervisors wishes to provide a method for returning
surplus personal property tax revenues to Qualified Taxpayers of Frederick County who
were assessed personal property taxes for tax year 2022.
NOW, THEREFORE, be it ordained by the Board of Supervisors of Frederick
County, Virginia:
Rev. 10/2012022 inn
1, Taxpayers entitled to return of surplus personal property tax revenues.
For purposes of this ordinance, "Qualified Property" is any property assessed
with personal property tax by Frederick County on January 1, 2022, for property in
categories 1 (personal use cars eligible for Personal Property Tax Relief Act), 2
(personal use trucks, weighing not more than 7,500 pounds, eligible for Personal
Property Tax Relief Act), 21 (business use cars not eligible for Personal Property Tax
Relief Act), 22 (business use trucks not eligible for Personal Property Tax Relief Act),
and 45 (personal use trucks, weighing more than 7,500 pounds but not more than
10,000 pounds, eligible for Personal Property Tax Relief Act), and for which property
Frederick County issued a first half 2022 tax bill, due June 6, 2022,
2. Amount of return of surplus personal property tax revenues for Qualified
Property.
For each item of Qualified Property, Frederick County will return an amount equal
to a pro rata share of$4,637,218.00 relative to the total amount of personal property tax
assessed for the first half of tax year 2022 on all items of Qualified Property, the amount
of personal property tax assessed for the first half of tax year 2022 for such Qualified
Property, for purposes of this ordinance, being the amount that is net after application of
Personal Property Tax Relief Act credit and less any abatements issued as of the date
of adoption of this ordinance, for the Qualified Property.
3. Method of return of surplus.
For each item of Qualified Property, the total amount authorized under this
ordinance will be applied first to any delinquent personal property taxes, according to
the provisions of § 58.1-3913 of the Code of Virginia, due from the owner of such
property and then to the installment of the 2022 personal property taxes payable for
second half 2022, and that are due on January 18, 2023, pursuant to section 5 of this
ordinance. The Treasurer shall apply the rebate due under this ordinance as credit
against the second half portion of 2022 personal property taxes due from the owner of
the Qualified Property. In no case shall the rebate exceed the tax billed, after
subsequent abatements, for the Qualified Property for second half 2022, except that
any such excess over the tax billed, after subsequent abatements, for the Qualified
Property for second half 2022 shall be applied to personal property tax due for personal
property owned as of January 1, 2023 by the owner of Qualified Property, but in any
case, no credit will be applied after June 30, 2023.
4. All rebates under this ordinance will be made solely from fund balance resulting
from surplus revenue and funds in the amount of$4,637,218.00 are appropriated for
- that purpose.
5. Notwithstanding the provisions of Section 155-2 of the County Code, for all real
property taxes, sanitary district taxes, streetlight service district taxes, Star Fort taxes,
and personal property taxes, assessed for tax year 2022, the due date for the second
half installment for such taxes for tax year 2022 is extended to January 18, 2023, but
the foregoing extension does not apply to public service company taxes. This ordinance
applies for purposes of the indicated taxes and for tax year 2022 only and the due dates
2
Rev.10/20/2022 pm
provided for in Section 155-2 of the County Code for all other taxes and years are
unchanged.
6. That this ordinance will be in full force and effect on and after its passage as
provided by law.
Enacted this 26I day of October, 2022.
Charles S. DeHaven, Jr., Chairman Aye Shawn L. Graber Aye
J. Douglas McCarthy Absent Robert W. Wells Aye
Blaine P. Dunn Absent Josh Ludwig Aye
Judith McCann-Slaughter Aye
A COPY ATTEST
W
Frederi"Countydmini ator
and Clerk to the Board of Supervisors
Res. No. 027-22
3
Rev. 10/20/2022 pm
NOTICE OF PUBLIC
' HEARING
'The Frederick County Board of Supervisors will hold a Public
Hearing on Wednesday, October 26, 2022, 7:00 P.M., in the
Board of Supervisors' Meeting Room, County Administration
Building, 107 North Kent Street, Winchester, Virginia, to
Consider the Following: rt
Amendment to the 2022-2023 Fiscal Year Budget-Pursuant
to Section 15;2-2507 of the Code of Virginia; 1850, as
Amended,the Board of Supervisors will Hold a Public Hearing
Amendment
Amend the Fiscal Year 2022-2023 Budget to Reflect:General
Fund and County Capital Fund Sup a en I Appropriaii6n in
the Amount of $j9,586,622. This Amount Represents the
General Fund F 22 Year End Fund Balance in Excess of 20%
to be transferred to the County Capital Fund Per the Board of
Supervisors Policy.
Amendment to the 2022-2023 Fiscal Year Budget-Pursuant
to Section 15.2-2507 of the Code of Virginia, 1950, as
Amended,the Board of Supervisors will Hold a Public Hearing
to Amend the Fiscal Year 2022-2023 Budget to Refieet:General
Fund Supplemental Appropriation in the Amour#of$4 637,218.
These Funds will bviill be�Appropr'rated for Personal Property
Rebates.
Adoption of an Ordinance Regarding Return of Surplus
Property Tax Revenues and Due Dates for Payment of
Property Taxes - Pursuant to Sections 15.2-2511.1 and 58,1-
3916 of the Code of Virginia, 9950,as Amended,the Board of
Supervisors will Hold a Public Hearing Regarding Adoption of
an Ordinance: Returning Surplus Personal Prog�erty Tax
Revenues to Taxpayers andExt ding the Due Date�Qr
Pent of Half 2022 Real Property
aymand Personal
Pro er y Z�ces.
Inquiries concerning the above item(s) may be addressed to
the Office of the County Administrator between the hours of
8:00 AM,and 5:00 PM;Monday through Friday, 107 North Kent
Street,Winchester,Virginia 22601 (590)665-5666.Any subject
files), including the full text of any ordinance or of any other
item(s)to be adopted are available at the Office of the County
,Administriator.
The meeting will be broadcast via Cable Channel 16 and will be
`live streamed on the website at www-fcva.us/BOSMeetings.
Citizens preferring not to attend the meeting to speak are
encouraged to.submit comments to the Board via:
Electronic commenting .on the county website at
www.fcva.us/BOSMeetings(Click on the'eComment'to submit
your comments.) i
Email to county staff Karen Vacchio at kvacch€a .cva.us or
Ann Phillips at ann.phillip cva.us by noon on the day of the
meeting.
The
Mail to:October 26 Public Hearing Comments, 107 N.Kent St., wmchestelr Sur
Winchester, VA 22601. Include your name, address, and
magisterial district. Wednesday
An person by calling the Deputy Clerk at 540-722-8273 to 0i7bEr 399 2022
arrange to drop off your comments.
interested citizens may appear before the Board to speak on
'the above Item(s). The agenda is available online at
wwwva.us1B0SMI etings, and at the Frederick County
"Adrnin€strative Offices, 107 North Kent Street,Winchester,
Ik�rgfnia,
Michael L.Bollhoefer
County Administrator
County of Frederick,Virginia
i
i
NOTICE OF PIU910r;,
The Frederick County Board of Supervisors will hold a Public
`Hearing on Wednesday, October 26, 2022, 7:00 PM., in the
Board of Supervisors' Meeting Room, County Administration
'Building, 107 North Kent Street, Winchester, Virginia, to.
Consider the Following:
Amendment to the 2022-2023 Fiscal Year Budget-Pursuant;
to Section 15.2-2507 of the Cade of Virginia, 1950, as
Amended,.the Board of Supervisors will Hold a Public
Hearing s
to Amend the Fiscal Year 2022-2023 Budget to Reflect:Ge—�f'
Fund and County Capital Find 5up_plame tal pAropriaton (n
I the Amount of 119,586,622. This Amount Represents the
11
IGeneral Fund FY22 Year End Fund Balance in Excess of 20°,t
to be Transferred to the County Capitaf Fund Per the Board of
iSupervlsors Policy.
'Arnendin&nt to the 2022-2023 Fiscal Year Budget-Pursuan0
;to Section 15.2-2507 of the Code of Virginia, 1950, ask,,
lAmended,the Board of Supervisors will Haid a Public Hearing
to Amend the Fiscal Year2022-2023 Budget to Reflect.[senera '�
Fund Supplemental Appropriation in the Amount of$4,637,218.
,These Funds will be Appropriated for Personal Pro'e
,Rebates. p rty;.
Acloption of an
Property Tax RevenueOrdinance
a d DuedDatesefornPaymof entt of
`39o�►erty Taxes - Pursuant to Sections 15.2-2519.1 and 58.1-,�
3916 of the Code of Virginia, 1950,as Amended, the Board of
Supervisors will Hold a Public Hearing Regarding Adoption of
an Ordinance: Returning Surplus Personal Property Tax
Revenues to Taxpayers and Extending Ehe ue Bate far`;
Payment of Second Halt 2022 Rea! Property and�onal„
Property Taxes.
R
�f lnquiries concerning the above item(s) may be addressed to
the Office of the County Administrator between the hours of'1
8:00 AM-and 5:00 PM,Monday through Friday, 107 North Kent
Street, Winchester,Virginia 22501 (540)865-5666.Any subject
iflle(s), including the full text of any ordinance or of any other `
ftem(s)to be adapted are available at the Office of the Gouty
Administrator, h
The Meeting will be broadcast via Cable Channel 16 and will be '
live streamed on the website at www.fcva,uslBOSiVleefings.
to attend Fh
e Board ;<
entcouraged to ubm t� not comments to thrvra;to 'speak are
Cireferrinf[ i
jlElectronic commenting on the county website a#( Interested citizens may appear before the Board to speak on
www.fcva.us OSMeetings(Click on the 'eComment'to submit the above item(s). The agenda Is available online at
'your comments.) I ,tcya,usJ'BOSMeetings and a# the Frederick County
Email to county staff Karen Vecchia at !cv cchio 9Administrative Offices, 107 North Kent Street, Winchester,
?Ann Philli s at Doty, hill' s - �Lio"cya•us or 1 Virginia,
P p�p.-,&fcva.us by noon on the day-u the
11 meeting_
Michael L.Bollhoefer
Mail to:October 26 Public Hearing Comments, 107 N.Kent St.,
tM ? County Administrator
Winchester, VA 22601. Include your name, address, and'r County of Frederick.Virginia
aglsterial district. --- '�" =-
1
In person by calling the Deputy Clerk at 540-722-8273 to.r
mrranae to drop off your comments.
The
Winchester stat
Wednesday
October 12,2022
+ + + + + k + + + + + + + +
ORDINANCE REGARDING RETURN OF SURPLUS PROPERTY TAX REVENUES TO TAXPAYERS AND
EXTENDING THE DUE DATE FOR PAYMENT OF SECOND HALF 2022 REAL PROPERTY AND
PERSONAL PROPERTY TAXES -APPROVED
Chairman DeHaven opened the public comment period.
Steve Brannan, Back Creek District, spoke in favor of the ordinance and asked the Board to plan for
a revenue neutral tax rate next year.
Chairman DeHaven closed the public comment period.
Supervisor Graber moved to adopt an Ordinance Returning Surplus Personal Property Tax
Revenues to Taxpayers and Extending the Due Date for Payment of Second Half 2022 Real Property and
Personal Property Taxes. Supervisor Ludwig seconded the motion which carried on a recorded vote as
follows:
Blaine P. Dunn Absent Josh E. Ludwig Aye
Shawn L. Graber Aye Robert W.Wells Aye
J. Douglas McCarthy Absent Charles S. DeHaven,Jr. Aye
Judith McCann-Slaughter Aye
ORDINANCE
Returning Surplus Personal Property Tax Revenues to Taxpayers
and Extending the Due Date for Payment of Second Half 2022
Real Property and Personal Property Taxes
October 26,2022
WHEREAS, Section 15.2-2511.1 of the Code of Virginia,as amended effective July 1,2022,authorizes the
Board of Supervisors to enact an ordinance to"develop a method for returning surplus real or personal property tax
revenues,or both,to taxpayers who are assessed such taxes in any fiscal year in which the locality reports a
surplus;"and,
WHEREAS, for Fiscal Year 2022,that Frederick County collected surplus personal property tax revenues
that exceeded budgeted amounts for Fiscal Year 2022 by$4,637,218.00;and,
WHEREAS,due to unanticipated market conditions and other unanticipated economic factors,the value of
personal property in categories 1 (personal use cars eligible for Personal Property Tax Relief Act),2(personal use
trucks,weighing not more than 7,500 pounds, eligible for Personal Property Tax Relief Act),21 (business use cars
not eligible for Personal Property Tax Relief Act),22(business use trucks not eligible for Personal Property Tax
Relief Act),and 45(personal use trucks,weighing more than 7,500 pounds but not more than 10,000 pounds,
eligible for Personal Property Tax Relief Act)was significantly higher than anticipated and,as a result,the personal
8
Frederick County Board of Supervisors
Regular Meeting Minutes X October 26, 2022
property tax assessments on such property were likewise higher than anticipated,with the same contributing
significantly to Frederick County's surplus revenues for Fiscal Year 2022; and,
WHEREAS,personal property in Frederick County,including the foregoing personal property,has been
assessed for taxation as of January 1,2022,and personal property taxes will be collected this year based upon that
assessment;and
WHEREAS,the Board of Supervisors wishes to provide a method for returning surplus personal property
tax revenues to Qualified Taxpayers of Frederick County who were assessed personal property taxes for tax year
2022.
NOW,THEREFORE,be it ordained by the Board of Supervisors of Frederick County,Virginia:
1. Taxpayers entitled to return of surplus personal property tax revenues
For purposes of this ordinance,"Qualified Property"is any property assessed with personal property tax by
Frederick County on January 1,2022,for property in categories 1 (personal use cars eligible for Personal Property
Tax Relief Act),2(personal use trucks,weighing not more than 7,500 pounds,eligible for Personal Property Tax
Relief Act),21 (business use cars not eligible for Personal Property Tax Relief Act),22(business use trucks not
eligible for Personal Property Tax Relief Act),and 45 (personal use trucks,weighing more than 7,500 pounds but
not more than 10,000 pounds,eligible for Personal Property Tax Relief Act),and for which property Frederick
County issued a first half 2022 tax bill,due June 6,2022.
2. Amount of return of surplus personal property tax revenues for Qualified Pro ert .
For each item of Qualified Property,Frederick County will return an amount equal to a pro rata share of
$4,637,218.00 relative to the total amount of personal property tax assessed for the first half of tax year 2022 on all
items of Qualified Property,the amount of personal property tax assessed for the first half of tax year 2022 for such
Qualified Property,for purposes of this ordinance,being the amount that is net after application of Personal Property
Tax Relief Act credit and less any abatements issued as of the date of adoption of this ordinance,for the Qualified
Property.
3. Method of return of surplus.
For each item of Qualified Property,the total amount authorized under this ordinance will be applied first
to any delinquent personal property taxes,according to the provisions of§ 58.1-3913 of the Code of Virginia,due
from the owner of such property and then to the installment of the 2022 personal property taxes payable for second
half 2022,and that are due on January 18,2023,pursuant to section 5 of this ordinance.The Treasurer shall apply
the rebate due under this ordinance as credit against the second half portion of 2022 personal property taxes due
from the owner of the Qualified Property. In no case shall the rebate exceed the tax billed,after subsequent
abatements,for the Qualified Property for second half 2022,except that any such excess over the tax billed,after
subsequent abatements,for the Qualified Property for second half 2022 shall be applied to personal property tax due
for personal property owned as of January 1,2023 by the owner of Qualified Property,but in any case,no credit will
be applied after June 30,2023.
4. All rebates under this ordinance will be made solely from fund balance resulting from surplus revenue and
funds in the amount of$4,637,218.00 are appropriated for that purpose.
5. Notwithstanding the provisions of Section 155-2 of the County Code,for all real property taxes,sanitary
district taxes,streetlight service district taxes,Star Fort taxes,and personal property taxes,assessed for tax year
2022,the due date for the second half installment for such taxes for tax year 2022 is extended to January 18,2023,
but the foregoing extension does not apply to public service company taxes. This ordinance applies for purposes of
the indicated taxes and for tax year 2022 only and the due dates provided for in Section 155-2 of the County Code
for all other taxes and years are unchanged.
6. That this ordinance will be in full force and effect on and after its passage as
provided by law.
9
Frederick County Board of Supervisors
Regular Meeting Minutes *October 26, 2022