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<br />(il~ of 'brti_\\iJk, \'irl::ini.a
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<br />Ord.._<C';"oIo Z006- n
<br />Kil~ Codc S€-ct...... !I.lllhroa2h 21-11.1)
<br />
<br />BE IT OKDAINEll hy IlK: ("OUHUJ oftl.... ("IIY II! Mar1l1lsvdk Vlrglllia, III r\Cgular sessioll h..:I.1
<br />on lk.xclIlho.:r 12. 21~.l6.lhal Secllon.., 11 -11 lhrnugh 21-11,7 l}fChaplcr 21 T;ualUln urlhe (",)ok
<br />of tile City uf MdrtInS\,tlk curr.:nlh 1~'~I\..."tt ;,.re, ..Ikl hCfChy arc, added to H,'ad J'> fullows
<br />
<br />Scc, 21-11. Prior t'uonll'lilln\ ~t'n..nll~ rcCUenil.fd and continued; :o.landard Iff
<br />rc,-ic\\: rt.'\-ocalion of fax C'\C'mpli."",
<br />
<br />^ Real and rx:rwffitl rtupcn~ 111.11 \\as "....'1l1pt from laxalion pursuant 10 Vlrgllu;1
<br />COllSlIlution, Article X, ~(). or rndc of Virginia ~9 581,3(,00 through 58, 1-36S0 1l)()I,
<br />or any olher general Of "'PCclal ;k:t of the Vlrgmia General As!Oembly prior 10 January I.
<br />2003, shall continue to he e,clllpt from property laxation so long as that property IS
<br />owned and used III conf..mnaoce lI.lth lhe provisions of law thaI provided such
<br />nemplion. Property Ihat "as exempt from taxation by classification or hy dcslgn;llloll
<br />on Julv 1. 197 I, shall (onllnUC tn be e:<l1npl from laxation ur\der the rules of stalulory
<br />cllnst~ellon applicable 10 e\empt JKopcrty puor to such dale Property th;Jt was nelllpl
<br />from laxalion hy c1asslflCallOI\ or dcsI~,nation after July I, 1971, ~hall be s!rlctly
<br />construo.:d In aecordancc "11h VuglmaConslltution Articlc X. ~("l)
<br />
<br />B If any property that \lias eumpt from property taxatIon is sold to another person or enllt)'
<br />that is not exempt from property t.aXe5, or If such property is used by ilS owner for SOlllC
<br />purpose Ihat IS not eOllSISH'l1t wllh tm' tcmlS of the prevIous exemption, then Ih;11
<br />property shall 1\0 longer be e"l.:mpt from property taxes, unless another lax exemption
<br /><.Ipplies to lhe new owner or lhe flI..'"'" use of the properly. If any property is 00\ ocing
<br />used In <lecordance with an .J.pplicahlc tax e"emptinn following any such chan~e III
<br />ownerslup or use, Ihcn th.... f~lnl"K:rly ta.\e\empt pro~y shall be subJl..'Ct to propcrty
<br />l<.lxation from the dale of Iht: chall,=-'C in ownership or use. In any dispute concemlllg Ihe
<br />revocation of ilny propeny ta\ exemption, the person who owns thai property shall ha....e
<br />the burden of soowlIlg thaI an.,. such propt:'ny is exempt from property laxation
<br />
<br />Sec. 21-11.1 l)r(Jllerl~' lax cHmptioR c1a~~i-rKa(ions_
<br />
<br />Pursuant 10 Ihc authorily gran led in Vir~nia Constilution, Article X, ~6{a)(6), to exempt
<br />properly from taxalion hy classi fKJllvl1. lhe following classes of real and personal properly shall
<br />he exempl from t<.lxatioll
<br />
<br />(I) Property owoetl direclly or IIwlrcctly by Ihe Commonwealth, or any politlc<l1 subdi\'isioll
<br />thereof.
<br />
<br />(2) Buildin~s with l.J.od I~Y ;Ktu.J.l1y occupy. .and the personal properlY owned by churches
<br />or religilllls boJies, incluJIIl':' (al an incorporated church or religious body and (h) a
<br />
<br />Sec,21-11_3 Prop('rty fa): tumplion by dC'ii~lla(ion or Ihe City Couneil; action~ or 1.('
<br />Commissioner or lhe Ren'.at
<br />
<br />Pursuant to the authority granlcd in VirKinia Constitution, Article X, ~uia)(6I, and Code of
<br />Virginia ~58,I-J651. any orguizalKm that wants the City Council to consider designating the
<br />organization as ~ing exempt from JM"operty taxalion shall meet Ihe minimum criteria set rOl1h in
<br />Section 21-1 \.4 and shall submit the infonnation required in Seclion 21-1 1-5 in the form of an
<br />application to lhe Commissioner o( the Revenue. The Commissioner of lhe Revenue shall
<br />prepare such application forms., and all IOfonnation submitted on such forrm shall be accurate
<br />and complete when submined to the Commissioner of the Revenue. The CommisslOOCf or the
<br />Revenue may reqUIre addltional infonnation and/or c1:mflCillion'> cOllceming such applicalaoll.
<br />and pursuanl 10 Code ofVirglOla H581-311O and 58.I-JIII, the CommiSSioner of lhe Re\'l..T1uc
<br />may summons taxpayers ~d otho- persons for Ihe purpose of dClcmlining whether the pcopct1y
<br />should be exempled or whether taxC:$ should be assessed
<br />
<br />If the Commissioner of the Revenue drtermines that any application or applications are complete
<br />and meet lhe minimum criteria set forth in Section 21-1) A, then the Commissioner of the
<br />Reven~ shall provide m, estimate of the revenue impact 10 the locality and its taxpayer.i of
<br />exempling the: property for .....hich lbc exemption or exemptions are being sought 10 1he City
<br />Manager for presentation 10 the CilY Council for lis consideration al the time of lhe consKkntion
<br />of the annual budget. The Commissioner of the Revenue shall also submil any such lax
<br />exemption application or applacarions, together wilh the estimated reveoYC impact .and any other
<br />pertinent infonnalion 10 the eny Council for its considcntion II 1he public hearing as required
<br />by Code qU'irginia ~~81-~1 The lax exemption pubhc hearing may be hekl concUrren1ly
<br />with the public hearing on the annual budget, or the public hearing milY be held at a separatc d.lle
<br />;md lime,
<br />
<br />St(:. 21-11.4 Minimam uiten. ror propC'rty laJl C'J.Ntplioa by dnignation or .1Ie- City
<br />Council.
<br />
<br />The City Council shall not consider any application from any organization unless that
<br />organization is qualified for de!>igaalion pursuant to Virginia Constitution, Ar1icle X, ~6(a)(6)
<br />and thai organization also meets these nunimum criteria
<br />
<br />(I) The organIzation seeking lax ellenlpllon is operated on a nonprofil ba.<;is and has quaJiflCd
<br />for federal income talli eJlemp1100 pursuanl to 26 U.S,c. ~~ 50l(c)(3), SOl (c)(4), or
<br />501(c)(7);
<br />
<br />(2) The organintion scell.lng tax cllemptKln owns and uses property for rdlglQUS, eharilablc.
<br />palriolic. historic.al. bcncvoktll. cultural, or public park antl playground purposes within
<br />the City of Martms\illlc,
<br />
<br />(3) Except for reasonable salMies and reimhursements paid 10 its offICers and emplo)'ttS for
<br />SCfVICes actually rendered, no part of lhe profits or income of the org;miZ41lion inuns to
<br />Ihe ~nefit of any indIvidual pC'r~ or any Olher organizalion; and
<br />
<br />(1111"-11,111"'11 lll....'ltlOftCl&llft l-oJc \11 \'H~Il1IJ ~)7 1(. I. anJ e"c1u~".cly uccupl..:d or used
<br />'lor rl'hglo1ls "o.sh'p or f(W the rr.iJ\Jcnce of Ihell flnnislers. and such addllion;,1 ~j.ilccnl
<br />1;lIId reJlwf\;Ihly neccssa'Y f,'If lhe c\\n\TTII~nt U~. lIt" any <iuch huildlO!;.
<br />
<br />01 N(\llprIJrll pn\';lIe Of publIC huT)'lng ~roul)(b or Cl'II1L"Cfll:S
<br />
<br />(41 11Wjl\:rly <)\\lh.-.i by ~ hhr.lf"K:S. I.." hhranl'~ of local b,H aSSOCl;allons ....hen lhe SOIme
<br />arc uo;ell or 3\ adahle for us.: by .. stal..: Co.)url 1)1 ..:ouns or Ihe Ju.l~c or Judgc!io ,hereof.
<br />llil"dlcll IlhrMIL'S of local medical a"SUl'I.I'I<)fI~ .....hL.n Ihc S;III1C arc ll..nl or ;j\'.lIlahk r'H
<br />use h, ,>lalC hl'alth offiCIals. IncOfl,.,.r~lt..:d ("l)llcges or other InS'ltul\OllS ..,1 k..mtng nOI
<br />CI)lIducwJ fur profit. TillS paragraph \11;111 apply only for IHupC'rly prinunly used fur
<br />litcrary. sClellldlc or cdue"'lional pUrpo.l~CS or puq10ses lIlcidcnl::J1 th..:rcto and so..1I nol
<br />;lprly III Industnal schools. .....Ineh sclllh"'lr pwdu(ls to olher than IhcH own L'Ill111nyecs or
<br />slutlcnl~
<br />
<br />(S) Property bd.ll1gll1g 10 and aclually and exclusively occupied and used hy Ihe Young
<br />Men's Christian Associalions and simdar reli!!,ious. associatIOns, lIlcludlng religious
<br />mISSion boards and associations, Ofllhan or olher asylums, rdormatories, hospil.als ilnd
<br />nunnene!>, conducled 001 fOf proflt hut CXCIUSI\'dy as eharilies (whICh shall include
<br />hospitals operated by nonsIock corporatIOns l1(1t l)rg,aniled or conducted for profit, hut
<br />\\ hidl may charge peBOllS able to pay In "hole I.r 111 pan for their car.... aild treJlmenl )
<br />
<br />1(,) I';\II.S ()( rla~~r0unds held by lrus1c"s 1',1r lhe perpl.tual u~e of the ~enl'r.J1 puolK
<br />
<br />(7) Buddlllgs ,\tlll the l.md Ihey actually occupy. and the furniture and fumishinbs Ihercil1
<br />h,:lon':!lng to JIlV hcnc\."Olcnt Of chafllabk orgal11zalion and used hy II e\clu~i\'cly for
<br />lodg.,'~pll;poses ,;r met.'1l1lg roOnlS, togc!llL'r wilh such all..1lllollal adJ:lcclll land as may be
<br />nl'ce~:>J.ry for the convl.."Ilicnt useofthe hUlldlllgs for such purposes
<br />
<br />(1\) 1'll1pCI1V or ;I1lY nonprofit corporalioll ,)1 ~Jllll..:d 11,1 cstar.llsh anJ 11l<llnl,ltll a l1WSl"um
<br />
<br />Sl'e. 21-11,2 '-url!lt"r propnty lax untPlion c1:IL~~ification~.
<br />
<br />Pursuant 10 th.. authority granted in Virginia COll~utUliol1. Article X. ~6(a)(6). to ocmpt real and
<br />personal prl'p..:rty of an organil.ation c1assiftClllll Article 3 of T nle 58 I of the Code of VlfE.!...nia,
<br />lhe real propcrty o~\llcd and USl."I.1 by MiCh Ol~;\lHl.;JtlOl1 for a religiOUS, charil;lbk. palriotic.
<br />hlslorical, benevolent, cullural, or public par" or playground purpose, as sel fonh an Virginia
<br />Constitution, .'\rtlcle X. s6(a)(6), .and dasSlflCll as being exempt pursuanl to Codc of Virginia
<br />~~58.1.3H)9Ihrough 58.1-3(.n. shaH be exempt from taxallOn, so long as such orgallizalion is
<br />operaled not f()f prOrl1 and Ihe property so oempl is USL'J l!1 accord~ncc with the purpose for
<br />\\hach the Ork'.J.1l1/3Iion IS classified. The real aml person;.!l prop~rty 01 an (lr~al1lzatlon c1asslfied
<br />as exempt r;,.1Il1 laxalion by Code of Virginia ~)8 l-J(.21 and used hy such org.aniz,alion for
<br />chantaole and benevolent purposes as set forth ill VHgll11a ConsliIU\ioll, ArtKle X, ~(J(al{(,), sh;J1I
<br />he- exempt fr~ml taxation, so k)llg as lhe local gll\'emil1g, haJy In ,..hich the propcrty IS loc<ttcd
<br />passes a resolulion approvlIlg such eu'mptlon. ;lI1J Sl) Ivng as the org.al1\:latioll salisfies Ihe other
<br />rl'<.jllllclllcn1S \11' lhis SUPsel~tj()n
<br />
<br />[4) TII(" organization has filed lh... 1l1f,'IIII;ltlnn rCljuHed hy SCCllun ~l-Il 5 on or ho..'k'f'.
<br />'.:11\',.'1l10a 1 of the Y<:Jr prl'cc~hng Ihe 1;1\ year for whICh the rr'lpen~ lax exempli{\;) I
<br />Sllughl
<br />
<br />St"L 2).11.5 AppliutiH rtquirrlllcllt~ for con!>idcration or prOpl'rt:, tal ncmptiun b~
<br />dcsie,nalion of th~ Cil~- Council.
<br />
<br />Any application submiuat 10 the Commissioner of the Revenue shall Inclmk !he follo\\ 1f1.!'
<br />Information
<br />
<br />(I) Copies of lhe currenl articles of II1C()l1'oralion, charter and by-law,> and othl'r docuTTh.'nls
<br />estahhshing the organi/atlOll <.11111 J~''>Cflh1l1g ils purp')'>c. anll .) sta\Cl11l'llI showll1!,' th..:
<br />currcnt oOiccrs and Ihe agl.'lll or ag~'ll\s or Ihe org:J.lllfall\'ll jf llll' or!!-;jlli/atl~lll h
<br />operating under a fIClillous name cerllflc:.Jtes,
<br />
<br />(2) A slatement listing all of the: property owned by the organizatIon and all the properly
<br />owned by the organiution for which cxemp'ion is sought. Such \iSI or lists should
<br />Include (a) the: addresses of the real properly, (b) the real properly tax map descriplions,
<br />(c) the size ofthcproperties. (d) a Iisl of personal properly, which shows a description of
<br />the personal propc:rty, its acquisllion cost and its age, and (e) 1he uses being made of all
<br />properties owned by 1he organiz..3tlon;
<br />
<br />(3) ^ statcn~ of Ihe value of the property and the laxes due on all propcJ1y owned hy the
<br />Ofganiz~ion and 00 all propcr1Y owned by the organization for which tax exempllon is
<br />being sought. If any propcJ1y lues arc due and unpaid, the slatemcnl should idcnlif,. the
<br />unpaid amount Of Imounls and ioclude all o.planalion of \\hy such property laxl..'S haw
<br />not been paid;.
<br />
<br />(4) Documentation from appropriale federal authorities sho\\log thai Ihe organi7.<llion has
<br />been <ksignalal by the federal go\'emmenl as exempt from federal income 1axation
<br />pursuant 1026 use H SOI(c)(3), 501 (c)(4). or 501(c){7);
<br />
<br />(51 ^ 5talelllcnl of whclhcr the orgamzatlon holds a CUTTCOI annual alcoholic Oc\'cragc license
<br />fur ~f\'lng alcoholic beverages that has been issued by the Vir!!,inia Alcoholic Beverage
<br />Conlrol Board to such organil..3110n for use on such property, and if so, then Ibe
<br />;ppl,catlon slglI inc:lutle a copy of an)' such akoholic beverage license and a stalemrol
<br />explainlr\g when and under what conditions lhc: orgamzation Sef\'l'S alcoholic bcven~cs~
<br />
<br />(6) COpies of all income In relurns filed by loc organization for ea<.:h of the Ihn.'C previous
<br />calendar years with lhe InleTN.1 Revenue Scoice of the lJl1ltcd Stalcs Ocpartmcnl of
<br />Treasury, locludinr.. -.-'i1huut limitallOn, Form <JCJO, I'-onn 99U-LZ, FornI l)l)()-Pl'-, and
<br />Fonn 990- T (hcreift collc:t:;tlvely rcfefled 10 ;AS -Federal l-"on1l INtI''>, together wilh Copies
<br />of all atl;IChmenls, eJlhibllS, schedules, and sulcmenlS that accompanied ~1I such income
<br />tax returns. In the evenl that no such income laX relums were filed in any of the Ihrec:
<br />prevIous calendar )'CWS. lhen the application shall include a stalemcnl explaining -,-'hy
<br />any such n:tUlll or returns were nol required by feder..lla..... in each of the three pre\'ious
<br />
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