R-17-11RESOLUTION NO. R-17-11
A RESOLUTION SETTING THE ALLOCATION PERCENTAGE FOR PERSONAL
PROPERTY TAX RELIEF IN THE CITY OF FAIRFAX FOR THE 2017 TAX YEAR
WHEREAS, the Personal Property Tax Relief Act of 1998, Code of Virginia §§58.1-3523 et seq.,
(the "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); and
WHEREAS, these legislative enactments have required the City to take affirmative steps to
implement these changes, and to provide for the computation and allocation of relief provided
pursuant to the PPTRA as revised; and
WHEREAS, the City Council, by resolution adopted on February 7, 2006 (Resolution No. R-06-
03), implemented the changes to the PPTRA effected by enactment of Chapter I of the Acts of
Assembly, 2004 Special Session I and of Item 503 of the 2005 Session Revisions to the 2004-06
Appropriations Act; and
WHEREAS, this resolution is adopted pursuant to the requirements of Resolution No. R-06-03.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fairfax, as follows:
1. That qualifying personal use vehicles with an assessed value less than or equal to $1.000.00
will be eligible for 100.00% tax relief from personal property taxation.
2. That qualifying personal use vehicles with an assessed value greater than $1,000.00 but less
than or equal to $20,000.00 will be eligible for 45.00% tax relief from personal property taxation.
3. That qualifying personal use vehicles having an assessed value of greater than $20,000.00
shall only receive 45.00% tax relief from personal property taxation on the first $20,000.00 of
assessed value.
4. That all other vehicles which do not meet the definition of "qualifying" (including, but not
limited to, business use vehicles, motor homes and the like) will not be eligible for any form of tax
relief under this program.
5. That the above percentages of relief applied to the categories of qualifying personal use
vehicles are estimated to fully use all available PPTRA funds allocated to the City of Fairfax by the
Commonwealth of Virginia.
BE IT FURTHER RESOLVED that terms used herein that have defined meanings set forth in the
PPTRA shall have the same meanings as set forth in Code of Virginia, §58.1-3523, as amended,
and to the extent that the provisions of this resolution conflict with any other provision of the laws
of the city, that the provisions of this resolution shall control.
BE IT FURTHER RESOLVED that this resolution shall be effective as provided by law.
Adopted this 13th day of June, 2017.
Mayor
Attest:
%City Clerk
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The vote on the motion to approve was recorded as follows:
VOTE:
Councilmember DeMarco Aye
Councilmember Drummond Aye
Councilman Greenfield Aye
Councilmember Miller Aye
Councilmember Schmidt Aye
Councilmember Stehle Aye