Title
Ordinance to Amend and Reenact the City Code of the City of Hampton, Virginia by Amending Chapter 37 - Taxation, Article 1A - Property Exempt from Taxation By Designation and Classification, Sections 37-4, 37-5(a), 37-5(c), 37-6(b), and 37-9(d)
Purpose
PURPOSE/BACKGROUND:
Hampton City Code Section 37-9 requires that organizations exempt from real and personal property tax pursuant to Chapter 36 of Title 58.1 (other than federal, state, and local governments) file triennially an application with the City Assessor as a requirement to retain exemption. The application requests information regarding any changes in an organization’s ownership and use of the exempted real and personal property, and other similar information that is then reviewed by the Assessor and Commissioner of the Revenue to determine whether the organization continues to qualify for exemption. The City Code further provides that failure to timely file the required triennial application shall result in the termination of the exemption. Pursuant to that provision, the exempt status of an active church was revoked for failure to file the triennial application and taxes were imposed. That matter was brought to the attention of the City Attorney when the church property appeared on the list of properties proposed for judicial sale to satisfy delinquent taxes.
Real and personal property owned and exclusively occupied or used by churches or religious bodies for religious worship or for the residences of their ministers are exempt not only pursuant to Chapter 36 of Title 58.1 of the Code of Virginia, but also pursuant to Article X, Section 6(a)(2) of the Constitution of Virginia. That constitutional exemption is one of four that is referred to in the Hampton City Code as well as other literature as a self-executing provision. A self-executing provision is effective, without the need for any further action, and making it improper to revoke any of those self-executing exemptions so...
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