Board of Supervisors Meeting Date: 

R. Holder Trumbo, Jr., Chairman, Marshall District Supervisor

August 13, 2009

Staff Lead:


Ross W. D'Urso, Commissioner of the Revenue

Commissioner of the Revenue


A Resolution Establishing the Percentage Allocation of the Fixed Amount of State Personal Property Tax Relief for Qualifying Motor Vehicles for Tax Year 2009


Topic Description:

Pursuant to Section 8-29.5 of the Code of Fauquier the Board of Supervisors is to establish the percentage of relief that will be allocated to the taxpayers in a manner that will distribute the fixed amount of relief provided by the Commonwealth for Tax Year 2009.

By ordinance (Section 8-29.5(b)) the Board has established that qualifying vehicles valued at ($1,000.00) or less shall continue to receive 100% relief.  According to Section 8-29.5(c), relief with respect to qualifying vehicles with assessed values of more than ($1,000.00) shall be provided at a percentage, annually fixed and applied to the first ($20,000.00) in value of each such qualifying vehicle, which is estimated fully to use all available State personal property tax relief funding. That percentage is set out in the resolution.

The percentage was established by computing the change in the tax base estimate for  Tax Year 2008 then applying a 100% relief amount to qualifying vehicles ($1,000.00) or less, then determining the percentage of relief available to the balance of the qualifying fleet in an amount that is expected to distribute the State relief for taxpayers.

Requested Action of the Board of Supervisors: 

Consider adoption of the attached resolution.

Financial Impacts Analysis:

The FY 2009 Budget estimate was developed in anticipation of this change and is not affected by this resolution.  This resolution merely establishes the highest level of relief the County is able to provide under the State relief distribution.


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

Treasurerís Office

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