Board of Supervisors Meeting Date: 

Raymond E. Graham, Chairman,   Cedar Run District Supervisor

 October 13, 2005

Staff Lead:


Ross W. D'Urso, Commissioner of the Revenue

Elizabeth  A. Ledgerton, Treasurer

 Commissioner's Office

Treasurer’s Office


A Work Session to Discuss Implementation of the 2004-2005 Changes to the Personal Property Tax Relief Act of 1998

Topic Description:

The Personal Property Tax Relief Act of 1998, Virginia Code §§ 58.1-3523 et seq. (“PPTRA”), has been substantially modified by the enactment of Chapter 1 of the Acts of Assembly, 2004 Special Session I (Senate Bill 5005), and the provisions of Item 503 of Chapter 951 of the 2005 Acts of Assembly (the 2005 revisions to the 2004-06 Appropriations Act). These legislative enactments require the County of Fauquier to take affirmative steps to implement these changes, and to provide for the computation and allocation of relief provided pursuant to the Personal Property Tax Relief Act, as revised.  These legislative enactments provide for the appropriation to the County of Fauquier, commencing in 2006, of a fixed sum to be used exclusively for the provision of tax relief to owners of qualifying personal use vehicles that are subject to the personal property tax (“PPT”).

Requested Action of the Board of Supervisors: 

Conduct a work session  to review the proposed Ordinance, review the impact of the changes and the implementation schedule, and direct the County Administrator to advertise the proposed Ordinance for a public hearing.

Financial Impacts Analysis:

Since this is an allocation issue, the immediate financial impact relates more to the County's ability to allocate the highest level of tax relief.


Due to growth in the tax base and the fixed nature of the State's share, the amount of relief will decline in each year ensuing after 2006.


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

Commissioner of Revenue


County Administrator

County Attorney

Budget Officer



  1. Proposed Ordinance
  2. Sample Resolution