2018-02ORDINANCE NO. 2018-02
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
RA TE ON SUCH REAL PROPERTY FOR THE 2018 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 $0.105 $0.115 per $100.00 of assessed valuation of real
estate and improvements thereon, said levy to be imposed for the calendar year beginning on
January I, 2018, 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, 2018, as provided by law.
INTRODUCED: April 10, 2018
PUBLIC HEARING: May 2, 2018
ENACTED: May 2, 2018
Mayor
ATTEST: ~~ City Clerk
Votes
Councilmember DeMarco Aye
Councilman Greenfield Aye
Councilmember Miller Aye
Councilmember Passey Aye
Councilmember Schmidt Aye
Councilmember Stehle Aye