§ 58.1-3651. Property exempt from taxation by classification or designationby ordinance adopted by local governing body on or after January 1, 2003.
A. Pursuant to subsection 6 (a) (6) of Article X of the Constitution ofVirginia, on and after January 1, 2003, any county, city, or town may bydesignation or classification exempt from real or personal property taxes, orboth, by ordinance adopted by the local governing body, the real or personalproperty, or both, owned by a nonprofit organization that uses such propertyfor religious, charitable, patriotic, historical, benevolent, cultural, orpublic park and playground purposes. The ordinance shall state the specificuse on which the exemption is based, and continuance of the exemption shallbe contingent on the continued use of the property in accordance with thepurpose for which the organization is classified or designated. No exemptionshall be provided to any organization that has any rule, regulation, policy,or practice that unlawfully discriminates on the basis of religiousconviction, race, color, sex, or national origin.
B. Any ordinance exempting property by designation pursuant to subsection Ashall be adopted only after holding a public hearing with respect thereto, atwhich citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town where the real property is located.The notice shall include the assessed value of the real and tangible personalproperty for which an exemption is requested as well as the property taxesassessed against such property. The public hearing shall not be held until atleast five days after the notice is published in the newspaper. The localgoverning body shall collect the cost of publication from the organizationrequesting the property tax exemption. Before adopting any such ordinance thegoverning body shall consider the following questions:
1. Whether the organization is exempt from taxation pursuant to § 501(c) ofthe Internal Revenue Code of 1954;
2. Whether a current annual alcoholic beverage license for serving alcoholicbeverages has been issued by the Virginia Alcoholic Beverage Control Board tosuch organization, for use on such property;
3. Whether any director, officer, or employee of the organization is paidcompensation in excess of a reasonable allowance for salaries or othercompensation for personal services which such director, officer, or employeeactually renders;
4. Whether any part of the net earnings of such organization inures to thebenefit of any individual, and whether any significant portion of the serviceprovided by such organization is generated by funds received from donations,contributions, or local, state or federal grants. As used in this subsection,donations shall include the providing of personal services or thecontribution of in-kind or other material services;
5. Whether the organization provides services for the common good of thepublic;
6. Whether a substantial part of the activities of the organization involvescarrying on propaganda, or otherwise attempting to influence legislation andwhether the organization participates in, or intervenes in, any politicalcampaign on behalf of any candidate for public office;
7. The revenue impact to the locality and its taxpayers of exempting theproperty; and
8. Any other criteria, facts and circumstances that the governing body deemspertinent to the adoption of such ordinance.
C. Any ordinance exempting property by classification pursuant to subsectionA shall be adopted only after holding a public hearing with respect thereto,at which citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town. The public hearing shall not beheld until at least five days after the notice is published in the newspaper.
D. Exemptions of property from taxation under this article shall be strictlyconstrued in accordance with Article X, Section 6 (f) of the Constitution ofVirginia.
E. Nothing in this section or in any ordinance adopted pursuant to thissection shall affect the validity of either a classification exemption or adesignation exemption granted by the General Assembly prior to January 1,2003, pursuant to Article 2 (§ 58.1-3606 et seq.), 3 (§ 58.1-3609 et seq.) or4 (§ 58.1-3650 et seq.) of this chapter. An exemption granted pursuant toArticle 4 (§ 58.1-3650 et seq.) of this chapter may be revoked in accordancewith the provisions of § 58.1-3605.
§ 58.1-3651. Property exempt from taxation by classification or designationby ordinance adopted by local governing body on or after January 1, 2003.
A. Pursuant to subsection 6 (a) (6) of Article X of the Constitution ofVirginia, on and after January 1, 2003, any county, city, or town may bydesignation or classification exempt from real or personal property taxes, orboth, by ordinance adopted by the local governing body, the real or personalproperty, or both, owned by a nonprofit organization that uses such propertyfor religious, charitable, patriotic, historical, benevolent, cultural, orpublic park and playground purposes. The ordinance shall state the specificuse on which the exemption is based, and continuance of the exemption shallbe contingent on the continued use of the property in accordance with thepurpose for which the organization is classified or designated. No exemptionshall be provided to any organization that has any rule, regulation, policy,or practice that unlawfully discriminates on the basis of religiousconviction, race, color, sex, or national origin.
B. Any ordinance exempting property by designation pursuant to subsection Ashall be adopted only after holding a public hearing with respect thereto, atwhich citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town where the real property is located.The notice shall include the assessed value of the real and tangible personalproperty for which an exemption is requested as well as the property taxesassessed against such property. The public hearing shall not be held until atleast five days after the notice is published in the newspaper. The localgoverning body shall collect the cost of publication from the organizationrequesting the property tax exemption. Before adopting any such ordinance thegoverning body shall consider the following questions:
1. Whether the organization is exempt from taxation pursuant to § 501(c) ofthe Internal Revenue Code of 1954;
2. Whether a current annual alcoholic beverage license for serving alcoholicbeverages has been issued by the Virginia Alcoholic Beverage Control Board tosuch organization, for use on such property;
3. Whether any director, officer, or employee of the organization is paidcompensation in excess of a reasonable allowance for salaries or othercompensation for personal services which such director, officer, or employeeactually renders;
4. Whether any part of the net earnings of such organization inures to thebenefit of any individual, and whether any significant portion of the serviceprovided by such organization is generated by funds received from donations,contributions, or local, state or federal grants. As used in this subsection,donations shall include the providing of personal services or thecontribution of in-kind or other material services;
5. Whether the organization provides services for the common good of thepublic;
6. Whether a substantial part of the activities of the organization involvescarrying on propaganda, or otherwise attempting to influence legislation andwhether the organization participates in, or intervenes in, any politicalcampaign on behalf of any candidate for public office;
7. The revenue impact to the locality and its taxpayers of exempting theproperty; and
8. Any other criteria, facts and circumstances that the governing body deemspertinent to the adoption of such ordinance.
C. Any ordinance exempting property by classification pursuant to subsectionA shall be adopted only after holding a public hearing with respect thereto,at which citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town. The public hearing shall not beheld until at least five days after the notice is published in the newspaper.
D. Exemptions of property from taxation under this article shall be strictlyconstrued in accordance with Article X, Section 6 (f) of the Constitution ofVirginia.
E. Nothing in this section or in any ordinance adopted pursuant to thissection shall affect the validity of either a classification exemption or adesignation exemption granted by the General Assembly prior to January 1,2003, pursuant to Article 2 (§ 58.1-3606 et seq.), 3 (§ 58.1-3609 et seq.) or4 (§ 58.1-3650 et seq.) of this chapter. An exemption granted pursuant toArticle 4 (§ 58.1-3650 et seq.) of this chapter may be revoked in accordancewith the provisions of § 58.1-3605.
§ 58.1-3651. Property exempt from taxation by classification or designationby ordinance adopted by local governing body on or after January 1, 2003.
A. Pursuant to subsection 6 (a) (6) of Article X of the Constitution ofVirginia, on and after January 1, 2003, any county, city, or town may bydesignation or classification exempt from real or personal property taxes, orboth, by ordinance adopted by the local governing body, the real or personalproperty, or both, owned by a nonprofit organization that uses such propertyfor religious, charitable, patriotic, historical, benevolent, cultural, orpublic park and playground purposes. The ordinance shall state the specificuse on which the exemption is based, and continuance of the exemption shallbe contingent on the continued use of the property in accordance with thepurpose for which the organization is classified or designated. No exemptionshall be provided to any organization that has any rule, regulation, policy,or practice that unlawfully discriminates on the basis of religiousconviction, race, color, sex, or national origin.
B. Any ordinance exempting property by designation pursuant to subsection Ashall be adopted only after holding a public hearing with respect thereto, atwhich citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town where the real property is located.The notice shall include the assessed value of the real and tangible personalproperty for which an exemption is requested as well as the property taxesassessed against such property. The public hearing shall not be held until atleast five days after the notice is published in the newspaper. The localgoverning body shall collect the cost of publication from the organizationrequesting the property tax exemption. Before adopting any such ordinance thegoverning body shall consider the following questions:
1. Whether the organization is exempt from taxation pursuant to § 501(c) ofthe Internal Revenue Code of 1954;
2. Whether a current annual alcoholic beverage license for serving alcoholicbeverages has been issued by the Virginia Alcoholic Beverage Control Board tosuch organization, for use on such property;
3. Whether any director, officer, or employee of the organization is paidcompensation in excess of a reasonable allowance for salaries or othercompensation for personal services which such director, officer, or employeeactually renders;
4. Whether any part of the net earnings of such organization inures to thebenefit of any individual, and whether any significant portion of the serviceprovided by such organization is generated by funds received from donations,contributions, or local, state or federal grants. As used in this subsection,donations shall include the providing of personal services or thecontribution of in-kind or other material services;
5. Whether the organization provides services for the common good of thepublic;
6. Whether a substantial part of the activities of the organization involvescarrying on propaganda, or otherwise attempting to influence legislation andwhether the organization participates in, or intervenes in, any politicalcampaign on behalf of any candidate for public office;
7. The revenue impact to the locality and its taxpayers of exempting theproperty; and
8. Any other criteria, facts and circumstances that the governing body deemspertinent to the adoption of such ordinance.
C. Any ordinance exempting property by classification pursuant to subsectionA shall be adopted only after holding a public hearing with respect thereto,at which citizens shall have an opportunity to be heard. The local governingbody shall publish notice of the hearing once in a newspaper of generalcirculation in the county, city, or town. The public hearing shall not beheld until at least five days after the notice is published in the newspaper.
D. Exemptions of property from taxation under this article shall be strictlyconstrued in accordance with Article X, Section 6 (f) of the Constitution ofVirginia.
E. Nothing in this section or in any ordinance adopted pursuant to thissection shall affect the validity of either a classification exemption or adesignation exemption granted by the General Assembly prior to January 1,2003, pursuant to Article 2 (§ 58.1-3606 et seq.), 3 (§ 58.1-3609 et seq.) or4 (§ 58.1-3650 et seq.) of this chapter. An exemption granted pursuant toArticle 4 (§ 58.1-3650 et seq.) of this chapter may be revoked in accordancewith the provisions of § 58.1-3605.
