2024-03ORDINANCE NO.2024-03
AN ORDINANCE 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 2024 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 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 $.125 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, 2024, 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, 2024, as provided by law.
INTRODUCED: April 9, 2024
PUBLIC HEARING: April 30, 2024
ENACTED: May 7, 2024
Mayor
ATTEST:
/--&dCity Cle
VOTE:
Mayor Read
Aye
Councilmember Bates
Aye
Councilmember Doyle Feingold
Aye
Councilmember Greenfield
Aye
Councilmember Lim
Aye
Councilmember Ross
Aye
Councilmember Stehle
Aye
Date