Board of Supervisors Meeting Date: 

 Raymond E. Graham, Chairman, Cedar Run District Supervisor

 November 10, 2005

Staff Lead:


Ross W. D’Urso, Commissioner of the Revenue

Elizabeth A. Ledgerton, Treasurer

 Commissioner's Office

Treasurer's Office


An Ordinance to Provide for the Implementation of the 2004-2005 Changes to the Personal Property Tax Relief 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 Fauquier County 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 Fauquier County, 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).  The attached Ordinance establishes the framework within which to implement these changes.

Requested Action of the Board of Supervisors: 

 Conduct a public hearing and consider adoption of the attached Ordinance.

Financial Impacts Analysis:

 The immediate financial impact of the proposed Ordinance relates to the County's ability to allocate tax relief.  Due to the growth in the tax base over time and the fixed nature of the State's share, the amount of tax relief will decline each year after 2006.

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

Commissioner of the Revenue


County Administrator

County Attorney

Budget Office