024-04
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
540/665-5666
Fax 540/667-0370
E-mail:
jriley@co.frederick.va.us
RESOLUTION URGING THE STATE TO RELEASE
THE STATE SHARE OF THE
PERSONAL PROPERTY TAX RELIEF ACT
WHEREAS, Frederick County is a growing locality that faces an ever increasing population
with an expectation of a high level of services to be provided the County; and
WHEREAS, the County continually confronts the difficult task of funding these demands for
increased services; and
WHEREAS, this task will now become more difficult due to the State withholding, from
localities, its share of the Personal Property Tax Relief Act Reimbursement; and
WHEREAS, the State's failure to reimburse on time its share of the Personal Property Tax
Relief Act Reimbursement will result in Frederick County facing a financial crisis, which could result in a
revenue shortfall of$7.2 million or more in FY 2006.
NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors finds the State's
practice of withholding its share of the Personal Property Tax Relief Act Reimbursement combined with
freezing the County's eligibility for reimbursement to be an extreme disregard for the needs of not only
Frederick County, but all of the 41 other localities in Virginia that collect personal property taxes semi-
annually and the citizens dependent upon the services rendered by local government.
BE IT FURTHER RESOLVED, that this Board does hereby implore our state-level
representatives to responsibly address this looming fiscal calamity by releasing the State's share of the
Personal Property Tax Relief Act Reimbursement to the localities and unfreezing the eligibility for local
reimbursement in 2006.
Adopted this 12th day of October, 2004.
107 North Kent Street . Winchester, Virginia 22601-5000
VOTE:
Richard C. Shickle MiL Gene E. Fisher ~
Barbara E. Van Osten ~ Gina A. Forrester ~
Gary W. Dove ~ Lynda 1. Tyler -Ay..e-
Bill M. Ewing MiL
Jo~i -
Resolution No. 024-04
Frederick County, Virginia
Ellen E. Murphy
Commissioner of the Revenue
107 North Kent Street
Winchester, V A 22601
email: emurphy@co.frederick.va.us
Telephone (540) 665-5681 Fax (540) 667-6487
FROM:
Ellen E. Murphy
Commissioner of the Revenu
DATE:
October 5, 2004
TO:
John R. Riley, Jr.
County Administrator
RE:
Impact of State Withholding of PPTRA Reimbursement
At this time it appears that Frederick County may be short over seven million dollars
($7,200,000) in fiscal year 2006 because of the withholding by the state of their share of the
PPTRA reimbursement due on our early billing of 2006 qualifying personal property and the
additional qualifying personal property proration and delinquent billings that would be part of
our normal cash flow in that period. This figure could be higher if market trends increase.
Both the Treasurer and I, as you know, make every effort to do a really efficient and thorough job
of assessing and collecting revenue for the county. It is distressful to me to find that the state
may hinder us in providing the money needed for local services that we have worked so hard to
earn. I have no way to make up for this short fall, since we already assess and bill in a manner
that does not allow for avoidance of taxation by the public.
We were put at a serious disadvantage by the General Assembly when they froze our eligibility
for the reimbursement effective in 2006. This forces us to appear to the public as if we are
increasing our personal property rates just to make up the loss of PPTRA funding. As a growing
locality, we are in a constant flux of fmding the necessary revenue to provide increased services.
Therefore this extra hit of holding money, that is rightfully ours, into another fiscal year, is
extreme disregard for the needs of this locality.
If! can do anything for you, with V ACO, or with the state to assist with getting our fair share of
PPTRA reimbursement in a timely manner, please let me know how.
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
October 13, 2004
540/665-5666
Fax 540/667-0370
E-mail:
jriley@co.frederick.va.us
The Honorable Beverly 1. Sherwood
Virginia House of Delegates
P.O. Box 2014
Winchester, VA 22604
Re: Personal Property Tax Relief Act Reimbursement
Dear Delegate Sherwood:
Enclosed please find a copy of a resolution adopted by the Frederick County Board of Supervisors at
its October 12, 2004 meeting seeking the General Assembly's assistance in releasing the State's Share
of the Personal Propeliy Tax Relief Act Reimbursement (PPTRA) to the localities and unfreezing the
eligibility for local reimbursement in 2006.
As you know Frederick County, like many other localities, faces the difficult task of funding the citizens'
demands for high level services from the County, which now becomes even more daunting in light of the
State withholding, from localities, its share of the PPTRA. Your assistance in responsibly addressing
this issue is greatly appreciated.
Should you have any questions, please do not hesitate to contact me.
Sin~~~y, ~
JO~' Jr.
County Administrator
JRRIjet
Enclosure
cc: Virginia Municipal League
Virginia Association of Counties
Treasurers' Association of Virginia
Commissioners ofthe Revenue Association of Virginia
107 North Kent Street . Winchester, Virginia 22601-5000
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
October 13,2004
540/665-5666
Fax 540/667-0370
E-mail:
jriley@co.frederick.va.us
The Honorable H. Russell Potts, Jr.
Senate of Virginia
14 N. Braddock Street
Winchester, VA 22601
Re: Personal Property Tax Relief Act Reimbursement
Dear Senator Potts:
Enclosed please find a copy of a resolution adopted by the Frederick County Board of Supervisors at
its October 12, 2004 meeting seeking the General Assembly's assistance in releasing the State's Share
ofthe Personal Property Tax Relief Act Reimbursement (PPTRA) to the localities and unfi:eezing the
eligibility for local reimbursement in 2006.
As you know Frederick County, like many other localities, faces the difficult task of funding the citizens'
demands for high level services from the County, which now becomes even more daunting in light of the
State withholding, from localities, its share of the PPTRA. Your assistance in responsibly addressing
this issue is greatly appreciated.
Should you have any questions, please do not hesitate to contact me.
Sin~1ielY'
,\,
j"
John . Riley, Jr.
County Administrator
JRR/jet
Enclosure
cc: Virginia Municipal League
Virginia Association of Counties
Treasurers' Association of Virginia
Commissioners of the Revenue Association of Virginia
107 North Kent Street . Winchester, Virginia 22601-5000
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
October 13, 2004
540/665-5666
Fax 540/667-0370
E-mail:
jriley@co.frederick.va.us
The Honorable C. L. "Clay" Athey
Virginia House of Delegates
35 North Royal Avenue
Front Royal, VA 22630
Re: Personal Property Tax Relief Act Reimbursement
Dear Delegate Athey:
Enclosed please fmd a copy of a resolution adopted by the Frederick County Board of Supervisors at
its October 12, 2004 meeting seeking the General Assembly's assistance in releasing the State's Share
of the Personal Property Tax Relief Act Reimbursement (PPTRA) to the localities and unfreezing the
eligibility for local reimbursement in 2006.
As you know Frederick County, like many other localities, faces the difficult task of funding the citizens'
demands for high level services from the County, which now becomes even more daunting in light of the
State withholding, from localities, its share of the PPTRA. Your assistance in responsibly addressing
this issue is greatly appreciated.
Should you have any questions, please do not hesitate to contact me.
Sin~relY'
\
/"""~
John . Riley, Jr.
County Administrator
JRR/jet
Enclosure
cc: Virginia Municipal League
Virginia Association of Counties
Treasurers' Association of Virginia
Commissioners of the Revenue Association of Virginia
107 North Kent Street Winchester, Virginia 2260 I -5000