Board of Supervisors Meeting Date: 

Terrence L. Nyhous, Chairman, Center District Supervisor

April 8, 2010

Staff Lead:


Kevin Burke, County Attorney

County Attorney


A Resolution Directing the County Administrator to Schedule a Public Hearing to Consider an Amendment to Section 8-29.2 of the County Code to Create a Separate Category for the Taxation of Business Personal Property and to Incorporate a State Code Change Adding Horse Trailers to the Recreational Vehicle Category


Topic Description:

The Code of Virginia authorizes the creation of separate categories of personal property.  The proposed amendment would create a separate category applicable to business personal property designated as Business Furniture, Fixtures and Equipment to permit business personal property to be taxed at a rate lower than residential personal property. This class does not include business use motor vehicles, with the exception of certain apportioned interstate haulers that are required to be taxed no higher than the rate on Machinery and Tools as prescribed in Title 58.1-3506 (A) 25.

Requested Action of the Board of Supervisors: 

Consider adoption of the attached resolution.

Financial Impacts Analysis:

The FY 2011 Budget anticipates the adoption of this amendment.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

Commissioner of the Revenue


County Administrator


Proposed ordinance amendment

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