2022-24ORDINANCE NO.2022-24
AN ORDINANCE AMENDING CHAPTER 90 (TAXATION), ARTICLE H (REAL PROPERTY
TAXES), DIVISION 3 OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA, PERTAINING
TO TAX EXEMPTIONS FOR THE ELDERLY OR DISABLED.
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90, Article
II, Division 3 of the Code of the City of Fairfax, Virginia, is amended to read in its entirety as follows:
"DIVISION 3. - EXEMPTIONS FOR ELDERLY OR DISABLED
Sec. 90-71. Definitions.
For the purpose of this division, the following words and phrases shall have the meanings
respectively ascribed to them by this section:
Affidavit means the tax exemption, tax de f-a' twc f ooze affi a-vit, or written statement, which
shall include all information required in and by this division.
City manager means the city manager, or the city manager's authorized representative or
designee.
Dwelling means the full-time residence of the person or persons claiming exemption.
Permanently and totally disabled means unable to engage in any substantial gainful activity by
reason of any medically determinable physical or mental impairment or deformity which can be
expected to result in death or can be expected to last for the duration of such person's life.
Property means real property.
Taxable year means the calendar year, from January 1 through and including December 31, for
which a tax exemption, twE dog ri-a', or tax f ooze is claimed.
Tax deftpr-al shall mean a tetal of partial defi�ffg of r-ea4 estate taxes assessed on prop
eeeupied by a tax-payef who "alifies under- the tefms of this division. The amount of sueh twEes so
defeffed shall beeome Elue and payable at a latef: date in aeeofdanee with the pr-ovisions set fet4h in this
Tax exemption means the full or partial exemption from real estate taxes assessed on property
occupied by a taxpayer who qualifies under the terms of this division. No lien against the property
shall accrue as a result of the amount certified as exempt.
twTayer!s real es4ate tax will be fFezeft at the ameu-FA assessed ia the taxable yeaf in whieh th
taxpayer- initially quelifies.
Sec. 90-72. Qualifications for exemption generally; limitation on retroactive determination.
Tax exemption, is hereby
provided for property owners who are eligible according to the terms of this division and either:
(1) Are not less than 65 years of age, or
(2) Are determined to be permanently and totally disabled.
Persons qualifying for such tax exemptionta* deferral, twE ffeez,or- eembination of tWE ffeeze
and tax def are deemed to be bearing an extraordinary real estate tax burden in relation to their
income and financial worth.
In the case of a retroactive determination of permanent and total disability otherwise meeting the
requirements of this division, the tax exemption; tax de f "a or *a� freeze granted pursuant to this
division shall be applicable for all taxable years to which the determination of permanent and total
disability applies, subject, however, to the limitation that any tax exemption, tax de f ri-a' er tax &ee,e
may only be retroactively granted for a maximum of two taxable years immediately preceding the
taxable year in which the affidavit set forth in section 90-75 is properly made.
Sec. 90-73. Administration of division.
The tax exemption, + a r ', twi rFeeze, or- eembinationf tWE freeze and tax defe' shall be
administered by the city manager according to the provisions of this division. The city manager is
hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations in
conformance with the provisions of this division, including the requirement of answers under oath, as
may be reasonably necessary to determine qualifications for tax exemption, tax de f �', *^�E fteeze, 0r
eombination of tax &ooze and tax de f ri ^' as specified by this division, including qualification as
permanently and totally disabled. The city manager may require the production of certified federal tax
returns and appraisal reports to establish income or financial worth.
Sec. 90-74. Criteria for exemption.
Tax exemption defemr-a4twi ffeezeereoatien of freeze and Reeffal shall be granted
to persons who qualify under the following provisions:
(1) The title of the property for which exemption is claimed must be vested on January 1 of the
taxable year, wholly or partially in the name of the person or persons claiming exemptions.
(2) The head of the household occupying the dwelling as his sole dwelling and in whose name,
title, or an interest in title, is vested must, on December 31 of the year immediately
preceding the taxable year, be either (i) 65 years of age or older, or (ii) permanently and
totally disabled.
(3) The gross combined income of the owner during the year immediately preceding the
taxable year must be determined by the city manager to be an amount not in excess of
$82,000.00 $85,000.00.
(4) The net combined financial worth, including equitable interests, as of December 31 of the
immediately preceding taxable year, of the owner, and of the spouse of any owner,
excluding the value of the dwelling and the land, not exceeding one acre, upon which it is
situated, must not exceed $340,000.08 $400,000.00.
Sec. 90-75. Application.
(a) Each person or persons claiming any tax exemption, tax de f ff^' or tax feeze under this division
shall file an affidavit or written statement with the city manager: (i) by no later than April 15 of
the taxable year in the case of a person or persons qualifying under section 90-72(1) (to include
annual recertifications for persons qualifying under that section), and (ii) at any time during the
taxable year, but as soon as practicable following the date that the determination of total and
permanent disability is received, in the case of a person or persons qualifying under section 90-
72(2). The affidavit shall set forth, in a manner prescribed by the city manager, the name of the
owner and of the related persons occupying the dwelling/property for which tax exemption-,4ax
def Fra er twE freeze is claimed, their gross combined income and their total combined net worth.
If such person is under 65 years of age, such form shall have attached thereto a certification by
the Social Security Administration, the Department of Veterans Affairs or the Railroad
Retirement Board, or if such person is not eligible for certification by any of these agencies, a
sworn affidavit by two medical doctors who are either licensed to practice medicine in the
commonwealth or are military officers on active duty who practice medicine with the United
States Armed Forces, to the effect that the person is permanently and totally disabled, as defined
in Code of Virginia, § 58.1-3217. The affidavit shall also include an indication as to whether the
person or persons intends to claim either tax exemption, tax ae f ff^', tax freeze, or- a on+bi atie
of freeze -and tax de€ear 1. Each affidavit or written statement filed pursuant to this section
shall be deemed valid for a period of three years; provided, however, that for each taxable year
during the three-year period and within the time requirement for filing affidavits, the person or
persons claiming tax exemption, tax def f-^', tax freezeor- eembinafioa of to • f eeze and *^
de€errl shall file with the city manager a certification that the information contained on the
affidavit has not changed or that, if any change has occurred, that such change does not serve to
violate the limitations and conditions provided in this division. Notwithstanding an-�4hiag else i
(b) If after audit and investigation, the city manager determines that the owner is qualified for any
tax exemption, tax def ff 1, or tax fteeme, he shall so certify to the treasurer of the city who shall
deduct the appropriate amount from the claimant's real estate tax liability.
(c) The city manager shall also make any other reasonably necessary inquiry of persons seeking any
tax exemption, ta* de f ff 1, or tax f ooze under this division, requiring answers under oath, to
determine qualifications as specified herein, including qualification as permanently and totally
disabled as defined in Code of Virginia, § 58.1-3217, and qualification for the exclusion of life
insurance benefits paid upon the death of an owner of a dwelling, or as otherwise specified
herein. The city manager may also require the production of certified tax returns to establish the
income or financial worth of any applicant under this division.
Sec. 90-76. Amount of exemptio .
When a person claiming any exemption, de f ,... 1 or freeze under this division conforms to the
standards and limitations set forth in this division, the tax exemption,- aof -ra1, of freeze- shall be as
shown for the selected category:
Basic Tax Relief
Income
Exemption
$0..09 $62,009.9B $0.00 - $65,000.00
100%
S65,001.00 - $75,000.00
50%
75 001.00 - $15,000.00
25%
e"al to the e4y's aver
-age rate of r-etufn iwvestFaei#s
in the immediately
on
ealendar- year
preeeding th
ef the eity by the owner-
time to
the the dwelling,
ffem
at any prior- or- upon
sale of or-
the estate of
of this dMsien.
Sueh defeffed tffixes
lien
pr-ovisieffs
if they had been assessed
real estate
to the defi�!
shall eenstitu4e a Won
Jay division;
the
real estate as
that sueh lions shall,
without regard
to the tha+ they the
peffnitted this provided,
teff
,
for-
su h real estate is sold,be
eyAent exeeed
i♦♦fia♦i t 11 other-liensf feeer-d.
aggregate pereent of the
price
whi
Aeeumulated d6�d
assessed value of the
taxes, tegethef the
interest !her
33
with
if in
-eon, shall
is
not exeeed per -eel# of
property. any year- a per
-son who ethefwise eligible
tinder- the eenditions
ther,eon, whieh
33 the
would
e*eeed per-eent of assessed
va,4,ae of the property,
sueh per -son shall b
the cy.
Sec. 90-77. Changes in circumstances.
Changes in income, financial worth, ownership of property or other factors occurring during the
taxable year for which an affidavit is filed and having the effect of exceeding or violating the
limitations and conditions provided in this division shall nullify any tax exemption, twE aof ri-a , *ax
freeze, o- ,,,,^ mini, thereof for the remainder of the current taxable year and the taxable year
immediately following.
An owner may enter into and stay in a hospital, nu in home reha '1't tion center, or assisted
living facility as long as needed without losing a previously granted tax exemption status. However.
to maintain the tax exemption status the_ homeowner may not rent all sir any part of the, dwelling. for
any pecuniary benefit.
Sec. 90-78. Records generally.
For recordkeeping purposes, all relief granted under the provisions of this division will be
handled as expenditures on the official books with a credit being made to the revenue section of the
budget thereby not affecting the collection record of the city.
Sec. 90-79. Penalties for violation of division.
Any person or persons who intentionally and falsely claims a tax exemption, tax de f ffa tax fteeze
under this division shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not
less than $50.00 nor more than $500.00 for each offense."
This ordinance shall be effective as provided by law.
INTRODUCTION: November 29, 2022
PUBLIC HEARING: December 13, 2022
ENACTED: December 13, 2022
VOTE: City Clerk
Mayor Meyer
Aye
Councilmember Harmon
Aye
Councilmember Lim
Aye
Councilmember Miller
Aye
Councilmember Ross
Aye
Councilmember Stehle
Aye
Councilmember Yi
Aye
4
,c�.9ty►�.ti-
Mayor