City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
Enactment Number: -
An Ordinance to
Amend the Code of the City of Hampton, Chapter 37, Article II, Division 6
Entitled, "EXEMPTION OR DEFERRAL FOR ELDERLY AND DISABLED PERSONS" by
Amending and Re-enacting Section 37-116, Section 37-118, Section 37-121,
Section 37-122, Section 37-123, Section 37-125, Section 37-126, and Section
6. EXEMPTION OR DEFERRAL FOR ELDERLY AND DISABLED PERSONS.
purposes of this division, the following words and phrases shall have the
meanings respectively ascribed to them by this section:
Affidavit shall mean the real estate tax
exemption or deferral affidavit provided for in this division.
shall mean a total
or partial deferral of real estate taxes assessed on real property inhabited by
a taxpayer qualified under the terms of this division. The amount of such taxes
so deferred shall become due and payable at a later date in accordance with the
provisions of section 37-124 of this division.
Dwelling shall mean the full-time residence
of the person claiming exemption, deferral, or freeze pursuant to this
and totally disabled
shall mean unable to engage in any substantial gainful activity by reason of
any medically determinable physical or mental impairment or deformity, which
can be expected to result in death or can be expected to last for the duration
of a person's life.
Property shall mean real property.
mean the exemption of that portion of the real estate tax owed by a qualified
taxpayer as determined by section 37-123 of this division. No lien shall accrue
as a result of the amount certified as exempt under this section.
freeze shall mean
the total exemption of that portion of the real estate tax which represents the
increase in such tax since the taxpayer initially applied and qualified for a
freeze under this division, so that the taxpayer's real estate tax will be
frozen at the amount assessed in the fiscal year in which the taxpayer
initially applied and qualified. If, for any year following the initial
qualification of a taxpayer for a tax freeze such taxpayer becomes
disqualified, any subsequent application for a freeze by such taxpayer shall be
treated as an initial application for purposes of determining the tax freeze.
No lien shall accrue as a result of the amount certified as exempt under this
year shall mean the
year for which an annual assessment is made and for which exemption, deferral,
or freeze is claimed under this division.
37-118. Administration; general authority of commissioner of the revenue.
exemption, deferral, or freeze provided for in this division shall be
administered by the commissioner of the revenue according to the provisions of
this division. The commissioner of the revenue is hereby authorized and
empowered to prescribe, adopt, promulgate and enforce such rules and
regulations, in conformance with the provisions of this division and the laws
of the commonwealth enabling this division, including the requirement of
answers under oath, as may be reasonably necessary to determine qualifications
for the exemption, deferral, or freeze provided for in this division.
commissioner of the revenue shall make such inquiry as may be reasonably
necessary to determine the qualifications and the eligibility of persons
seeking exemption, deferral, or freeze under this division. He may, in addition,
require the production of certified tax returns and appraisal reports to
establish the income or financial worth of any applicant for such exemption,
deferral, or freeze.
All inquiries made by the commissioner of the revenue and all information
supplied by an applicant pursuant to this division shall be deemed confidential
and shall not be released to any person other than an employee or officer of
the office of the commissioner of the revenue or other persons designated by
the commissioner of the revenue, having a need to know such information, unless
otherwise ordered by a court of law.
37-121. Applicant's affidavit and certificate of disability.
before the first day of September each calendar year, a person claiming an
exemption, deferral, or freeze under this division shall file a real estate tax
exemption, deferral, or freeze affidavit with the commissioner of the revenue
or the designee of the commissioner of the revenue, for exemption, deferral, or
freeze to be effective in the fiscal year beginning in the calendar year in
which the affidavit was received. The commissioner of the revenue may permit a
subsequent filing, on or before the fifth day of December of the then current
year, if the person is a first-time applicant or a hardship case and good cause
any other provision of this section, the commissioner of the revenue shall
permit an otherwise eligible person, whose dwelling has been transferred as a
result of eminent domain, or threat or imminence thereof, to file the affidavit
required by this section within thirty (30) days after such person takes record
title to a dwelling acquired to replace the dwelling so transferred.
affidavit required by this section shall set forth, in a manner prescribed by
the commissioner of the revenue , the name of the owner occupying the dwelling
and the names of any related persons living in the dwelling for which
exemption, deferral, or freeze is claimed, their gross income and their total
combined net worth. The affidavit shall also include an indication as to
whether the person claims the exemption, deferral, or freeze option, and if
deferral, the amount of deferral claimed, not to exceed one hundred (100)
percent of the real estate tax liability.
the applicant is under sixty-five (65) years of age, the affidavit required by
this section shall have attached thereto a certification by the Social Security
Administration, the Department of Veterans Affairs or the Railroad Retirement
Board, or if such person is not eligible for certification by any of these
agencies, a sworn affidavit by two (2) medical doctors who are either licensed
to practice medicine in the commonwealth or are military officers on active
duty who practice medicine with the United States Armed Forces, to the effect
that such person is permanently and totally disabled, as defined in section
37-116; however, a certification pursuant to 42 U.S.C. 423(d) by the Social Security
Administration so long as the person remains eligible for such Social Security
benefits shall be deemed to satisfy such definition in Section 37-116. The
affidavit of at least one of such doctors shall be based upon a physical
examination of the applicant by such doctor. The affidavit of one (1) of such
doctors may be based upon medical information contained in the records of the
civil service commission which is relevant to the standards for determining
permanent and total disability, as defined in section 37-116.
37-122. Certification to city treasurer; adjustment of tax records, etc.
audit and investigation, the commissioner of the revenue determines that a
person is qualified for exemption, deferral, or freeze under this division, he
shall cause such fact to be certified to the city treasurer, who shall deduct
the amount of exemption, deferral, or freeze from the claimant's real estate
tax liability and adjust the tax records accordingly. Any remaining tax due
shall be billed in equal installments in accordance with the ordinances of the
city as to the payment of such bills.
37-123. Amount of exemption.
person qualifying for and claiming exemption, whose total combined income is
between twenty-one thousand dollars ($21,000.00) and thirty thousand dollars
($30,000.00) during the calendar year immediately preceding the taxable year,
shall be partially exempt from the entire amount of the real estate taxes
assessed against such property. The amount of partial exemption shall be
determined by subtracting twenty-one thousand dollars ($21,000.00) from the
amount of total combined income. The resulting difference shall be divided by
nine thousand (9,000) to convert this amount to a percent. This number is the
percentage of tax liability. This percentage of tax liability is multiplied by
the entire amount of the real estate taxes assessed against such real property
and the resulting product is the amount of tax liability of the person
provided, however, that all persons claiming a partial exemption shall pay a
minimum tax of twenty-five dollars ($25.00).
person qualifying for and claiming exemption and who has a gross income during
the year immediately preceding the taxable year in an amount not to exceed
twenty-one thousand dollars ($21,000.00) shall be exempt from the entire amount
of the real estate taxes assessed against such property.
lien shall accrue as a result of the amount certified as exempt under this
37-125. Nullification upon change in status.
respect to income, financial worth, ownership of property or other factors
occurring during the taxable year for which an affidavit is filed under this
division, and having the effect of exceeding or violating the limitations and
conditions provided in this division, shall nullify any relief of real estate
tax liability for the remainder of the current taxable year, and the taxable
year immediately following; provided, however, a change in ownership to a
spouse less than sixty-five (65) years of age, or who is not permanently and
totally disabled, and when such change resulted solely from the death of his or
her qualified spouse, or sale of such property, shall result in a prorated
exemption, deferral, or freeze for the then-current tax year. The proceeds of
the sale which would result in the prorated exemption, deferral, or freeze
shall not be included in the computation of net worth or income as provided
above. Such prorated portion shall be determined by multiplying the amount of
the exemption, deferral, or freeze by a fraction wherein the number of complete
months of the year such property was properly eligible for such exemption,
deferral, or freeze is the numerator and the number twelve (12) is the
denominator. Upon nullification as provided herein, the commissioner of revenue
shall so certify to the treasurer, who shall proceed to collect all taxes due
and adjust his records accordingly. Also, upon nullification as provided herein
for an exemption, deferral, or freeze, the penalty, as provided in section
37-28, shall be incurred on the next real estate tax installment due date, and
the interest as provided in section 37-29 shall be incurred on the first day of
the month of the succeeding taxable year following the installment due date
when the penalty was incurred.
37-126. False claims.
falsely claiming an exemption, deferral, or freeze under this division shall be
guilty of a Class 1 misdemeanor. Any relief granted based on false claims
shall be nullified in the same manner as 37-125.
37-128. Notice of local real estate tax exemption, deferral, or freeze program
for the elderly and handicapped.
treasurer of the city shall enclose written notice, in each real estate tax
bill, of the terms and conditions of any local real estate tax exemption,
deferral, or freeze program established in the city pursuant to 58.1-3210. The
commissioner of the revenue and treasurer shall also employ any other
reasonable means necessary to notify residents of the city about the terms and
conditions of the real estate tax exemption, deferral, or freeze program for
elderly and handicapped residents of the city.
the regular meeting of the City Council of the City of Hampton, Virginia held
on June 14, 2006.
Signed by ____________________________ Date
Ross A. Kearney, II, Mayor
Attested by ____________________________ Date _________________
Katherine K. Glass
Clerk of the Council