Special Tax Rate on Use of Certain Energy-Efficient Buildings

Special tax rate on use of certain
energy-efficient buildings

Eligibility of Residential Real Property:
This program is available for energy-efficient buildings that exceed the energy efficient standards as prescribed by the Virginia Uniform Statewide Building Code by thirty (30) percent. To qualify for this special tax rate on the building only, City Code indicates that certification as an energy-efficient building must be made by a qualified licensed registered design professional or contractor who is not related to the applicant. The design professional or contractor responsible for the certification shall provide a certification to the applicant that he or she has the qualifications to provide such certification of the building. Please click here to review Ordinance #37768.051407, Chapter 32 –Taxation, Sections 32 -103.20-32-103.27.

Application Requirements:

The certification document from a design professional or contractor should be attached to the application.
The application must be completed and signed by the owner of the real property. Please verify property owner name as shown on the GIS system.
The application form must first be filed with the Department of Planning, Building, & Development. Please click here to download the application.
Currently, there is no application fee required.
An onsite inspection of the property may be conducted by an inspector from the Department of Planning, Building, & Development. No exemption shall be granted if access to the entire property is denied to any city personnel to conduct an inspection or appraisal.
All appropriate building permits must be obtained prior to the submission of application.

Effective Date/Duration of Exemption:

Upon receipt of an approved application from the Department of Planning, Building, and Development, the local assessing officer in the Department of Real Estate Valuation shall proceed to assess the property.
The exemption for a qualifying structure commences on July 1^st of the tax year following the approval date from the Department of Planning, Building, and Development.
The exemption shall remain in effect for such tax year and the following four (4) tax years.