2016-04ORDINANCE NO. 2016-04
AN ORDINANCE AMENDING AND READOPTING CHAPTER 90, ARTICLE II,
DIVISION 1, SECTION 90-33 OF THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PERTAINING TO CLASSIFICATION AND TAXATION OF CERTAIN
REAL PROPERTY IN THE CITY OF FAIRFAX USED FOR OR ZONED FOR
COMMERCIAL AND INDUSTRIAL PURPOSES, AND TO ESTABLISH A TAX
RATE ON SUCH REAL PROPERTY FOR THE 2016 TAX YEAR, REVENUES
FROM WHICH WOULD BE USED EXCLUSIVELY FOR TRANSPORTATION
PURPOSES THAT BENEFIT THE CITY OF FAIRFAX
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90,
Article II, Division 1, Section 90-33 of the Code of the City of Fairfax, Virginia, is hereby
amended and readopted in its entirety as follows:
Sec. 90-33. Classification and taxation of certain commercial and industrial real
property in the City of Fairfax for transportation purposes.
(a) Beginning January 1, 2008, and for each tax year thereafter, and solely for the purposes of
imposing the tax authorized pursuant to Code of Virginia § 58.1-3221.3, all taxable real
property in the city used for or zoned to permit commercial or industrial uses is hereby
declared to be a separate class of real property for local taxation.
(b) Such classification of real property shall exclude all residential uses and all multifamily
residential uses, including but not limited to single family residential units, cooperatives,
condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by
unit basis even though these units may be part of a larger building or parcel of real estate
containing more than four residential units.
(c) In addition to all other taxes and fees permitted by law, the real property herein specially
classified under subsection (a) may be subject to an amount of real property tax, in addition to
such amount(s) otherwise authorized by law, at a rate imposed annually by the city council by
ordinance; such rate not to exceed $0.125 per $100.00 of assessed value.
(d) Upon appropriation by the city council, all revenues generated from the additional real
property tax imposed in accordance with subsection (c) shall be used exclusively for
transportation purposes that benefit the city.
(e) The additional real property tax imposed under this Section shall be levied, administered,
enforced, and collected in the same manner as set forth in title Code of Virginia, title 58.1,
subtitle III, for the levy, administration, enforcement, and collection of local taxes. In
addition, the city assessor shall separately assess and set forth upon city's land book the fair
market value of that portion of property that is defined as a separate class of real property for
local taxation in accordance with the provisions of this Section.
(f) That all commercial and industrial property classified for taxation pursuant to this section
shall be taxed at a rate of $0.075 $0.095 per $100.00 of assessed valuation of real estate and
improvements thereon, said levy to be imposed for the calendar year beginning on January 1,
2016, and due and payable in the same manner as other real property taxes and levies of the
city.
This ordinance shall be effective as of January 1, 2016, as provided by law.
INTRODUCED: April 12, 2016
PUBLIC HEARING: April 27, 2016
ADOPTED: April 27, 2016
Mayor
Date
City Clerk
Votes
Councilman DeMarco
Aye
Councilman Greenfield
Aye
Councilmember Loftus
Aye
Councilman Meyer
Aye
Councilmember Miller
Aye
Councilmember Schmidt
Aye