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Home My WebLink About015-26 (OrdAmendmentArticleXXV-NonprofitTaxExempt)Article XXV Exemption for Nonprofit Organizations [Adopted 6-11-2003; amended in its entirety 2-12-2014[1]] [1] Editor's Note: Section 3 of said ordinance stated that “the repeal herein of § 155-154 of the Code of Frederick County, Virginia, shall not affect the tax exemption of any organization as such tax exemption was in existence immediately prior to the adoption of this ordinance, but all such organizations are otherwise subject to the provisions of § 155-153 of the Code of Frederick County, Virginia, as amended herein, and each such organization much must comply with such provisions following the adoption of the ordinance in order to maintain its respective tax exemption(s).” § 155-153 Property exempted from taxation by the Frederick County Board of Supervisors by designation. § 155-154(Reserved) Property exempted from taxation by Virginia Code 58.1-3600 et seq § 155-153 Property exempted from taxation by the Frederick County Board of Supervisors by designation. A. The real or personal property of an organization designated by the Board of Supervisors and used by such organization exclusively for one or more of the purposes as set forth in Article X, Section 6(a), of the Constitution of Virginia shall be exempt from taxation so long as such organization is operated not for profit and the property so exempted is used in accordance with the purpose(s) for which the organization is classified. The indicated real or personal property of each of the following organizations is so designated by the Board of Supervisors pursuant to this section: [Amended 12-9-2015] (1) ARC-Northern Shenandoah Valley, Incorporated, The (formerly known as Winchester- Frederick County Association for Retarded Citizens and as Northern Shenandoah Valley Association for Retarded Citizens, Inc., The) - tax parcels 54J-2-3-59, 54J-2-3-60, and 54J-2- 3-61; (2) Belle Grove, Inc. - tax parcels 90-A-33A and 90-A-37; (3) Blue Ridge Hospice, Inc. - personal property of thrift shop in Stephens City; (4) Cedar Creek Battlefield Foundation, Inc. - tax parcels 90-A-23A, 90-A-23B, 90-A-32A, 90-A- 34, 90-A-55, 90-A-59A, and 91-A-28C; (5) Conservation Club [Winchester-Frederick County Conservation Club, Inc.] - tax parcels 19- A-27, 19-A-49, 19-A-50, 19-A-51, 19-A-52E, 19-A-53A, 19-A-81A, 29-A-37B, 29-A-38, and 29-A-43B; (6) Fort Collier Civil War Center, Inc. - tax parcel 54-A-81G; (7) Frederick United Methodist Housing Development Corp. - tax parcel 75-A-80B; (8) Kernstown Battlefield Association, Inc. - tax parcels 63-A-6A, 63-A-7A, 63-A-18, 63-A-18A, 63-A-18B, 63-A-18C, and 63-A-18D; (9) Leary Educational Foundation, Inc. - tax parcels 6-A-17 and 6-A-18; (10) Nature Conservancy, The - tax parcels 48-A-45 and 48-A-47; (11) NW Works, Inc. (formerly known as Northwestern Workshop, Inc.) - tax parcel 75-A-1F; (12) People -to-People Health Foundation, Inc., The (Project Hope) - tax parcel 64-A-40C; (13) Potomac Appalachian Trail Club - tax parcels 19-A-41D, 28-A-119A, 48-A-29C, 48-A-33A, 48-A-37, 48-A-37I, 48-A-37A, 48-A-37R, 48-A-49B, and 49-1-2-48; (14) Salvation Army, The - tax parcel 54-A-36F; (15) Shenandoah Valley Battlefields Foundation - tax parcels 43-A-154, 43-A-155, 43-A-159A, 54-A-1B, 54-A-1C, 54-A-88, 54-A-89C, 54-A-90, 55-A-3, and 55-A-4; (16) Shenandoah Valley Community Residences, Inc. - tax parcels 54N-2-2-32 and 65H-12A- 108; (17) Stone House Foundation - tax parcels 74A03-A-77, 74A03-A-141, 74A03-A-142, 74A03-A- 144, and 74A03-A-146; (18) Wayside Foundation for the Arts, Inc., The - tax parcel 91B-1-B-27; (19) Winchester Chapter of the Izaak Walton League - tax parcels 77-A-72 and 77-A-76A; (20) Woodmen of the World - tax parcel 54E-8-33; and (21) Youth Development Center, Inc., The - tax parcel 63-A-110B. B. Each organization which owns real property exempt from taxation pursuant to designation of by the Board of Supervisors or pursuant to designation of the General Assembly shall file triennially, commencing on November 15, 2014, an application with the Commissioner of the Revenue as a requirement for retention of the exempt status of the property. The Commissioner of the Revenue shall send notice of this requirement to each such organization by no later than September 15 August 1 preceding the November 15 October 1 on which such application is due. Such application shall show the ownership and usage of such property, and such other information as the entity deems desirable, for the property for which retention of such exemption is sought. The triennial application and supporting documentation is to be submitted to the Commissioner of the Revenue for review, then provided to the County Attorney to prepare for presentation to the Board of Supervisors. C. Initial applications for tax designated exemption can be submitted to the Commissioner of the Revenue outside of the triennial cycle. If the application is approved by the Board of Supervisors, the exemption will be effective January 1st of the following tax year and will then need to be renewed during the triennial cycle. C. D. Exemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 6(f), of the Constitution of Virginia. § 155-154 (Reserved) Property exempted from taxation by Virginia Code 58.1-3600 et seq A. The real and personal property of an organization classified in § 58.1- 3610 through § 58.1-3621 and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. The real and personal property of an organization classified in § 58.1-3622 and used by such organization for charitable and benevolent purposes as set forth in Article X, § 6 (a) (6) of the Constitution of Virginia shall be exempt from taxation. The property exempted from taxation pursuant to this section shall include the real and personal property of a single member limited liability company whose sole member is an organization classified in § 58.1-3610 through § 58.1-3622. B. The real and personal property of an organization designated by § 58.1-3650.1 through § 58.1-3650.1001 and used by such organization exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purpose as set forth in Article X, Section 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. In addition, such exemption may be revoked in accordance with the provisions of § 58.1-3605. C. Each organization which owns real property exempt from taxation pursuant to designation or classification shall file triennially, commencing on November 15, 2014, an application with the Commissioner of the Revenue. The Commissioner of the Revenue shall send notice of this requirement to each such organization by no later than August 1 preceding the October 1 on which such application is due. Such application shall show the ownership and usage of such property, and such other information as the entity deems desirable, for the property for which retention of such exemption is sought. D. Exemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 6(f), of the Constitution of Virginia.