Legislation # 08-0514 Enactment Number none
Type Ordinance - Coded Effective Date none
Introduction Date 12/17/2008
Title Ordinance to amend and reenact Chapter 37, Article II, “Real Estate Taxes”, Sections 37-17, 37-17.2 and 37-22 to change the date for annual assessment valuation from July 1 to January 1 and to adjust the corresponding dates for appeal.
 
Legislation History 08-0514
DateNotice Of ActionDescription
12/18/2008 Enactment Number 08-0027
12/17/2008 Adopted
12/17/2008 Presented by Brian Gordineer, City Assessor.
12/5/2008 Received By Clerk's Office
 
View Attachments 08-0514
FileTypeSizeDescription
Chapter 37 Redline.DOC Other 56K Chapter 37 Redline
 
Legislation Text 08-0514

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 08-0514

 

Enactment Number: 08-0027

 

Ordinance to amend and reenact Chapter 37, Article II, Real Estate Taxes, Sections 37-17, 37-17.2 and 37-22 to change the date for annual assessment valuation from July 1 to January 1 and to adjust the corresponding dates for appeal.

 

 

ARTICLE II.  REAL ESTATE TAXES


DIVISION 1.  GENERALLY


Sec. 37-16.  Establishment, composition and general powers and duties of assessment department and office of assessor.

 

(a)   There shall be a department for the assessment and equalization of assessment of real estate for taxation, which shall be known as the office of the assessor of real estate or the office. Such office shall consist of a department head known as the assessor who shall be appointed by the city manager and such other officers and employees as shall be assigned to such office. Within the budget adopted by city council, the city manager shall employ and assign to such office such personnel as is necessary for the efficient and proper operation of such office.

 

(b)   It shall be the duty of the office established by this section to assess the value of all land and lots, together with the improvements thereon, in the city, and to that end, the office shall hear and give consideration to such complaints and equalize such assessments and shall, moreover, be charged with the special duty of increasing as well as decreasing assessments, whether specific complaint is made or not, if, in its judgment, the same is necessary to equalize and accomplish the end that the burden of taxation shall rest equally upon all citizens of the city.

 

(c)   All duties imposed and all powers conferred by law on the commissioner of revenue with respect to the assessment and equalization of real estate for taxation, including, but not limited to, the preparation of the land book, shall be transferred to the office of the assessor of real estate.

 

(d)   It shall be the duty of the office established by this section to compile and maintain an inventory of all real estate owned by the city at its fair market value.

 

(Code 1964, 39-2--39-4, 39-6; Ord. No. 389; Ord. No. 1488, 9-12-07)

 

Charter references:  Authority to establish above department, 6.06. 


Sec. 37-17.  Annual assessment and extension of tax.

 

All real estate, except public service corporation property, shall be assessed at its fair market value as of January first of each year, by the office of the assessor of real estate and taxes for each year on such real estate shall be extended on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made. Public service corporation property shall continue to be assessed at its value as of January first, prior to such assessment date.

(Code 1964, 39-5; Ord. No. 389; Ord. No. 639, 11-14-79; Ord. No. 1488, 9-12-07)

 

Charter references:  Assessment of real estate for taxation, 6.06. 

 

State law references:  Real estate assessments, Code of Virginia, 58.1-3200. 


Sec. 37-17.1.  Assessment of new buildings substantially completed or fit for use and occupancy; abatement of levies on buildings razed, destroyed or damaged.

 

All new buildings in the city substantially completed or fit for use and occupancy prior to May 1 of the fiscal year of completion shall be assessed when so completed or fit for use and occupancy, and the assessing officer shall enter into the books the fair market value of such building; provided, however, that no such partial assessment shall become effective until information as to the date and the amount of such assessment is recorded in the office of the city treasurer and made available for public inspection. The tax on such new building for that fiscal year shall be the sum of (i) the tax upon the assessment of the completed building, computed according to the ratio which the portion of the fiscal year such building is substantially completed or fit for use and occupancy bears to the entire fiscal year, and (ii) the tax upon the assessment of such new building as it existed on July 1 of that fiscal year, computed according to the ratio which the portion of the fiscal year such building was not substantially completed or fit for use and occupancy bears to the entire fiscal year, and with respect to any assessment made pursuant hereto after March 1 of any fiscal year the ten (10) percent penalty for nonpayment for June 5 shall be extended to August 5 of the succeeding fiscal year and the interest for nonpayment starting on July 1 shall be extended to September 1 of such fiscal year.

 

The tax levies on buildings which are razed, destroyed or damaged by a fortuitous happening beyond the control of the owner shall be abated. No such abatement, however, shall be allowed if the destruction or damage to such building shall decrease the value thereof by less than five hundred dollars ($500.00). No such abatement shall be allowed unless the destruction or damage renders the building unfit for use and occupancy for thirty (30) days or more during the fiscal year. The tax on such razed, destroyed or damaged building shall be computed according to the ratio which the portion of the fiscal year such building was fit for use, occupancy and enjoyment bears to the entire fiscal year. Application for such abatement shall be made by or on behalf of the owner of the building within six (6) months of the date on which the building was razed, destroyed or damaged.

 

(Ord. No. 772, 6-13-84; Ord. No. 821, 5-14-86; Ord. No. 1488, 9-12-07)

 

State law references:  Similar provisions, Code of Virginia, 58.1-3222, 58.1-3292. 


Sec. 37-17.2.  Equalization of assessments--Application to assessor for hearing.

 

Any property owner or lessee of real property in the city shall have the right to appeal any assessment thereof to the city's real estate assessor in writing at any time prior to April 1 of the year for which the assessment is made or within (30) days after the date of the notice of the change in assessment, whichever is later. If the appeal is filed by an agent of the owner or lessee, the agent shall submit a notarized statement from the owner or lessee authorizing the agent to file the appeal. The assessor may schedule specific dates for hearings on assessments or the assessor may grant a hearing by appointment. The assessor may authorize persons employed in the assessor's office who are competent to do so to hold any hearing pursuant to this section, provided that the evidence presented or a summary thereof is transmitted to the assessor for action.

 

(Ord. No. 1488, 9-12-07)


Sec. 37-18.  Board of review of assessments--Established; composition; appointment, qualifications and terms of members.

 

(a)   For the purposes of this division, a real estate professional is defined to include a commercial or residential real estate appraiser, other real estate professional, builder, developer, or legal or financial professional.

 

(b)   There is hereby established a board of review of real estate assessments, which shall such board shall be residents of the city and all shall own an interest in real property in fee within the city. At least thirty (30) percent of the members of the board shall be real estate professionals. No person assigned to the office of the assessor of real estate shall serve as a member of such board.

 

(c)   In order to be eligible for appointment, each prospective member of such board shall attend and participate in the basic courses of instruction given by the Department of Taxation under 58.1-206 of the Code of Virginia. In addition, at least once every four (4) years of service on the board, each member shall take continuing education instruction provided by the tax commissioner pursuant to 58.1-206.

 

(d)   The members of the board of review of real estate assessments shall be appointed for terms of four (4) years; provided, that the council may appoint or reappoint members for lesser terms in order that the term of one (1) member of the board shall expire each year. All vacancies shall be filled by the council for the unexpired term. No member shall serve for more than nine (9) consecutive years and upon the expiration of such nine (9) consecutive years such person shall not be eligible for reappointment for a period of three (3) years.

 

(Code 1964, 39-8, 39-10, 39-12; Ord. No. 389; Ord. No. 637, 11-14-79; Ord. No. 1377, 6-9-04; Ord. No. 1488, 9-12-07)

 

Charter references:  Duty to establish above board, and provisions similar to subsection (b), 6.06. 

 

Cross references:  General requirement that members of boards and commissions be city residents, 2-2. 


Sec. 37-19.  Same--Officers and employees; compensation of members.

 

The board of review of real estate assessments shall annually elect one (1) of its members as chairperson and a secretary, who need not be a member of the board. A person assigned to the office of the assessor of real estate may act as secretary for the board upon its direction. The board of review may employ necessary clerical or other personnel, subject to appropriations made by the city council. Within the provisions of the Charter, the members of the board shall receive such compensation as shall be appropriated by the city council.

(Code 1964, 39-12; Ord. No. 389; Ord. No. 1488, 9-12-07)

 

Charter references:  Similar provisions, 6.06. 


Sec. 37-20.  Same--General powers.

 

The board of real estate assessments shall have and may exercise the power to revise, correct and amend any and all assessments of real estate made by the office of the assessor of real estate. Such board shall also have all the powers conferred upon boards of equalization by 58.1-3378 through 58.1-3387 of the Code of Virginia.

 

(Code 1964, 39-9; Ord. No. 389; Ord. No. 997, 2-27-91)

 

Charter references:  Similar provisions, 6.06. 


Sec. 37-21.  Same--Meetings; rules of procedure.

 

The board of review of real estate assessments shall meet at such place or places and for such time as may be necessary to properly discharge its duties and exercise the powers conferred by this division. Public notice shall be given at least ten (10) days prior to each meeting by publication in a newspaper of general circulation in the city and also by posting the notice at the court house and at each public library, voting precinct or both. Such posting shall be done by the sheriff or his deputy.

 

Such board may adopt rules and regulations of procedure pertaining to requests for review or appeal. The secretary of such board shall file any rules so adopted with the clerk of council. Except as otherwise provided by law, all proceedings of such board shall be in public session and no decision shall be made unless and until such board has heard a report on such assessment or the equalization thereof from the office of the assessor of real estate. The board's rules, regulations and procedures, and the conduct of its meetings shall be in accordance with 58.1-3378 through 58.1-3387 of the Code of Virginia.

 

(Code 1964, 39-11; Ord. No. 389; Ord. No. 1377, 6-9-04; Ord. No. 1488, 9-12-07)


Sec. 37-22.  Same--Right of appeal to board.

 

Any person aggrieved by any assessment made by the office of the assessor of real estate may apply for review or appeal of same to the board of review of real estate assessments, provided such appeal is filed on forms provided by the Board of Review by May 1 of the year for which the assessment is made or within sixty (60) days of the date of the notice of the change in assessment, whichever is later. When the board considers any case involving commercial, industrial, or multi-family residential property, at least one (1) member who is a real estate professional shall be present and participate in hearing the case unless waived by the taxpayer.

 

(Code 1964, 39-7; Ord. No. 389; Ord. No. 1377, 6-9-04; Ord. No. 1488, 9-12-07)

 

Charter references:  Similar provisions, 6.06. 


Sec. 37-23.  Same--Appeal from decisions of board.

 

Any person, including the office of the assessor of real estate, aggrieved by any assessment or the equalization thereof made by the board of review of real estate assessments may apply for relief to the court in the manner provided by sections 58.1-3984 through 58.1-3989.

 

(Code 1964, 39-13; Ord. No. 389; Ord. No. 997, 2-27-91; Ord. No. 1488, 9-12-07)

 

Charter references:  Similar provisions, 6.06. 


Sec. 37-24.  Assessments by state corporation commission.

 

(a)   The preceding sections of this division shall not apply to the assessment of any real estate assessable pursuant to law by the state corporation commission.

 

(b)   The assessment by the state corporation commission of the real properties of public service corporations for the preceding year shall be taken as the assessment of such properties for levying taxes and collecting the first installment thereon pursuant to this division, until the regular annual assessment of such properties by the commission for the current year is completed as provided by state law. Upon the payment of the final installment of such taxes to the city by any such public service corporation, the total of such taxes for the current year shall be adjusted on the basis of the assessment by the state corporation commission for the current year.

 

(c)   The state corporation commission may, upon the application of any such public service corporation or the city filed with the commission on or before the fifteenth day of January in any year, amend its assessment for the preceding year by increasing or decreasing the same, by reason of any improvements or additions thereto, or proper deductions therefrom, or other changes affecting the assessment of the properties of such corporation within the preceding year, such increases, decreases and changes to be subject to adjustment by the commission until the regular annual assessment of the properties of the corporation is completed by the commission.

 

(Code 1964, 39-14, 39-54, 39-55; Ord. No. 273; Ord. No. 389; Ord. No. 1488, 9-12-07)

 

State law references:  Code of Virginia, 58.1-3917. 


Sec. 37-25.  When tax due and payable.

 

All taxes in the city levied on real estate shall become due and payable as follows: One-half ( 1/2) shall become due and payable on or before the fifth day of December and one-half ( 1/2) shall become due and payable on or before the fifth day of June of the tax year in which the levy is made.

 

(Code 1964, 39-52; Ord. No. 273; Ord. No. 447; Ord. No. 639, 11-14-79; Ord. No. 1488, 9-12-07)

 

State law references:  Authority for above section, Code of Virginia, 58.1-3916. 


Sec. 37-26.  Tax bills.

 

The city treasurer shall, as soon as may be in each year, send by United States mail, to each taxpayer assessed with real estate taxes for that year, a bill or bills in the form prescribed by the state department of taxation. The bill or bills for real estate taxes due on June fifth shall be mailed to the taxpayer not later than May tenth and the bill or bills for real estate taxes due on December fifth shall be mailed to the taxpayer not later than November tenth.

 

(Code 1964, 39-53; Ord. No. 273; Ord. No. 441; Ord. No. 447; Ord. No. 1488, 9-12-07)


Sec. 37-27.  When taxes to be received without penalty and interest.

 

The treasurer shall commence to receive real estate taxes as soon as he receives copies of the landbook from the assessor, which shall be no later than the first day of September, and the treasurer shall continue to receive the amount due and payable for the first semiannual installment of one-half (1/2) to the total tax due for the then current year, or the total amount due, if the taxpayer desires, up to and including the fifth day of December of each year, without penalty or interest. The treasurer shall also continue to receive the second semiannual installment of the remaining one-half (1/2) of the total tax due for the then current year up to an including the fifth day of June of each year, without penalty or interest.

 

(Code 1964, 39-55; Ord. No. 273; Ord. No. 441; Ord. No. 447; Ord. No. 639, 11-14-79; Ord. No. 1488, 9-12-07)


Sec. 37-28.  Penalty on delinquencies.

 

Any person failing to pay an installment of real estate levies on or before the fifth day of December or June of the assessment year, when such installment falls due, shall incur a penalty thereon of ten (10) percent of the tax due, which shall be added to the amount of taxes or levies due from such taxpayer. Such penalty, when so assessed, shall become a part of the tax.

 

(Code 1964, 39-57; Ord. No. 273; Ord. No. 441; Ord. No. 447; Ord. No. 639, 11-14-79; Ord. No. 707, 12-16-81; Ord. No. 1488, 9-12-07)

 

Charter references:  Authority of council to impose penalties for nonpayment of taxes, 6.18. 

 

State law references:  Authority for above section, Code of Virginia, 58.1-3916. 


Sec. 37-29.  Interest on delinquencies.

 

Interest, at a rate of one-twelfth (1/12) of ten (10) percent per month or portion of a month from the first day of July of the year next following the assessment year shall be collected upon the principal and penalties of all real estate taxes and levies then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes or levies, along with the principal sum thereof.

 

(Ord. No. 1488, 9-12-07)

 

Editor's note:   Authority for above section, Code of Virginia, 58.1-3916. 


Sec. 37-30.  How payments credited.

 

Pursuant to 58.1-3913 of the Code of Virginia, the city treasurer shall credit any payment of real estate taxes first against the most delinquent account, the collection of which is not subject to a defense of an applicable statute of limitations.

 

(Code 1964, 39-58.1; Ord. No. 690; Ord. No. 997, 2-27-91; Ord. No. 1308, 6-13-01; Ord. No. 1488, 9-12-07)


Sec. 37-31.  Surplus proceeds paid to the city from delinquent real estate tax sales.

 

Within three (3) calendar years of the city receiving surplus funds from the sale of real estate pursuant to Virginia Code Section 58.1-3967, as amended, the council may, upon the request of the former owner, his heirs or assigns, or unknown beneficiary of said real estate pay over such amount of the surplus funds as the council may deem appropriate to the former owner, his heirs or assigns, or unknown beneficiary upon presentation of an order of the circuit court in which such real estate is located evidencing a prior entitlement thereto and the amount of such entitlement, subject o offset of administrative costs incurred by the city.

 

(Ord. No. 1428, 8-10-06; Ord. No. 1488, 9-12-07)

 

Secs. 37-32--37-40.  Reserved.

 

 

Adopted at the regular meeting of the City Council of the City of Hampton, Virginia held on January 14, 2009.

 

 

 

Signed by ____________________________ Date _________________

Molly Joseph Ward, Mayor

 

 

 

 

Attested by ____________________________ Date _________________

Katherine K. Glass

Clerk of the Council