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REAL PROPERTY TAX EXEMPTION INFORMATION SHEET/APPLICATION
1. Are you chartered or incorporated under the Laws of the Commonwealth of Virginia?
--Churches are not usually chartered or incorporated. This would mainly apply to some of the lodges, community service organizations, etc.
2. Answer "Not Applicable" if response to number 1 is "no".
3. For what purpose is the property being used?
4. When was the property originally acquired by your organization?
Month__________ Year__________ Land Area__________
--Because of the tax exemption provision of the 1971 Constitution of Virginia, it is necessary to establish ownership of all non-taxable properties as of July 1, 1971. The Constitution provides that organizations, which existed in 1971 and were tax-exempt at that time, remain tax exempt.
--Land area information is available at the Assessorís Office upon request.
4A. Has your organization acquired additional land since the date given under Ď4í?
5. Give dates of construction, etc.
6. Was an exemption previously given this group pursuant to Article X, Sec. 6 (a) (6) of the Constitution of Virginia and listed in the Code of Virginia Article IV, Chapter 36 of Title 58.1?
--Article X, Sec. 6 (a) (6) refers to property which is tax exempt by virtue of a three-fourths vote of the members of each house of the General Assembly. These individually designated properties are listed within Article IV, Chapter 36 of Title 58.1. The list contains no churches.
7. Does the ownership group have an exemption under the Internal Revenue Code of 1954 Sec 501 (c)?
--This section states that donations to the organization are tax deductible to the donor.
7A. If yes, give date of Internal Revenue ruling.
--The date or the IRS number will suffice.
8. Does any other individual, association or corporation occupy or use any part of the premises?
9. Is any income derived from the use of any portion of the property by other individuals or groups, whether considered as rent or reimbursement of expenses for services incurred?
10. (A) We (do) (do not) ask that the real property covered by this affidavit be carried on the assessment rolls as exempt from taxation.
--This is the official request for tax exemption as required by law.
(B) We ask that the exemption be _________% of the total assessed value.
--In some instances, only a portion of the property is eligible for the exemption, due to multiple uses of a building, for example.
11. Financial statement request.
--This is necessary in order to determine that the organization is in fact operated for non-profit purposes.
--A copy of the Constitution and By-Laws is requested for the same reason.
The Governing Body questions on the reverse side of the form are included for the City Councilís consideration in those instances when the tax status of the property is not clear. In those cases, the Council must review the application and either grant or deny the exemption, or refer the application to the General Assembly for consideration. These questions are self-explanatory, except for GB-1, which is the same as question 7 on the front of the form.
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last updated October, 2003