Sponsor:                                                    Board of Supervisors Meeting Date:

Sharon McCamy, Lee District                                        May 19, 2003              

Staff Lead:                                                                    Department:

Paul S. McCulla                                                           County Attorney

Topic: A Resolution to Amend the Board Of Supervisor's Policy on Exemptions From


Topic Description:

On September 3, 1996 , the Board of Supervisors of Fauquier County adopted a policy on exemptions from taxation.  That policy detailed the process by which the Board would consider recommendations to the General Assembly that a property be exempt from real and/or personal property taxes. Pursuant to Virginia Code 58.1-3651, the Board of Supervisors is now vested with the authority to determine whether real and/or personal property will be exempt from taxation, by the adoption of an ordinance exempting the property by classification or designation.  The Board's policy on exemptions from taxation needs to be revised to recognize that the General Assembly has delegated the decision-making authority to the Board of Supervisors. 

Requested Action of the Board of Supervisors:

Consider adoption of attached resolution.

Financial Impacts Analysis:


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