Northampton County, Virginia

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Commissioner of Revenue - Forms

AGRICULTURAL FOREST DISTRICTS

BUSINESS CLOSURE FORM

BUSINESS LICENSE

CHANGE OF NAME OR ADDRESS

DISABLED VETERANS – PERSONAL PROPERTY TAX RELIEF

DISABLED VETERANS – REAL ESTATE TAX RELIEF

DISABLED VETERAN - SURVIVING SPOUSE – REAL ESTATE TAX RELIEF

ELDERLY AND/OR HANDICAPPED - TAX RELIEF

FOOD AND BEVERAGE TAX

HIGH MILEAGE APPLICATION - PASSENGER VEHICLE

MILITARY EXEMPTION FORM

REHABILITATED STRUCTURES - TAX EXEMPTION

RETURN OF TANGIBLE BUSINESS PROPERTY

TRANSIENT OCCUPANCY TAX

VEHICLE REMOVAL


TAX RELIEF FOR THE ELDERLY AND/OR HANDICAPPED
Provision: 58.l - 3210 of the Code of Virginia of 1950, as amended.

This program provides assistance in the payment of real estate tax for the elderly and/or handicapped. You must be 65 years of age or older, or permanently and totally disabled on December 31 of the year immediately proceeding the taxable year. Disabled applicants under the age of 65 must attach certification from the Social Security Administration, or if not eligible for Social Security, a sworn affidavit by two (2) medical doctors licensed to practice medicine in the Commonwealth. The dwelling must be the sole residence of the applicant. The combined (if married) income of the applicant from all sources shall not exceed twenty-two thousand dollars ($22,000.). The combined (if married) net worth shall not exceed eighty-thousand dollars ($80,000.). Please see page 4 of the application for complete details. Applications are available after January 1 of the tax year and must be filed with the Commissioner's office by Feb. 28.

ELDERLY AND/OR HANDICAPPED PAPERWORK

ELDERLY AND/OR HANDICAPPED APPLICATION


TAX EXEMPTION ON REHABILITATED STRUCTURES
Provision: 58.1 - 3221 of the Code of Virginia of 1950, as amended.

The Partial Tax Exemption for Rehabilitated Structures statute was designed to promote the renovation of existing structures by giving the owners tax relief on their investment. An overview of the process:

* Owner makes application and pays the fee;
* The Commissioner makes an on-site inspection, photographs
and assesses the property;
* The owner is notified of the "beginning" assessment;
* Construction begins (2 years to complete the program);
* Owner notifies Commissioner the work is completed;
* Commissioner re-visits, photographs and assess the completed property;
* Owner is notified of the "ending" assessment.

The tax on the difference between the "beginning" and the "ending" value is the amount of tax that is forgiven for the ten years following approval of the application.

TAX EXEMPTION ON REHABILITATED STRUCTURES APPLICATION


AGRICULTURAL FOREST DISTRICTS

The Department of Planning and Zoning administers the Agricultural Forest District program.

The local governing body (Board of Supervisors) must approve the creation of a “district”. In addition, annually, before November 1 of the year preceding the tax year, owners must re-certify that the use of the land has not changed.

AGRICULTURAL FOREST DISTRICTS FORM


TRANSIENT OCCUPANCY TAX
Provision: 58.1 - 3819 Code of Virginia of 1950, as amended.

The Transient Occupancy Tax is an additional sales tax based on the cost of renting a space in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms for rent. The tax in Northampton County is 5% of the cost of the room or facility, except within the corporate limits of Cape Charles the county tax is 2%. All facilities offering space for rent must apply and register for the collection of the Transient Occupancy Tax. Upon receipt of the application, the applicant will be issued a numbered license and returns for filing and paying the tax.

TRANSIENT OCCUPANCY TAX FORM


FOOD AND BEVERAGE TAX
Provision: 58.1 - 3833 of the Code of Virginia of 1950, as amended.

The Northampton County Food and Beverage Tax is an additional sales tax based on the cost of selling certain food and beverages for human consumption by a restaurant, as such term is defined in subsection 9 of 35.1 - 1 of the Code of Virginia. The tax is 4% of the sale. Owner/seller of such business is required to make application to the Commissioner of the Revenue. A license, number and monthly returns for filing the tax will be issued. The tax is due before the 20th of the month following the taxing period.

GUIDELINES FOR THE APPLICATION OF MEALS (FOOD AND BEVERAGE) TAX

FOOD AND BEVERAGE TAX FORM


BUSINESS LICENSE

Northampton County requires that all businesses and contractors, including those exempt from the fee, operating within Northampton County register with the Commissioner of the Revenue for local taxation purposes.

The Business Professional and Occupational License (BPOL) fee is a flat fee of thirty dollars ($30) annually and is assessed on all non-manufacturing businesses doing business within Northampton County. Licenses must be obtained by March 1 of the tax year or within ten (10) days of beginning business, whichever is later. Failure to obtain a license can result in a fine of no more than $500.

Business Professional and Occupational License (BPOL) Form

Incorporated towns imposing a license are Belle Haven, Exmore, Cheriton, and Cape Charles.

 


DISABLED VETERANS PERSONAL PROPERTY TAX RELIEF

Disabled veterans, who are rated by the U.S. Department of Veteran Affairs as 100% service-connected, permanently, and totally disabled, may qualify for personal property tax relief on one motor vehicle. To apply for the disabled veteran tax relief, please complete and mail the following paperwork to:

    Commissioner of Revenue
    PO Box 65
    Eastville, VA 23347

  • Completed Application (download here)
  • Statement from the U.S. Department of Veteran Affairs indicating that the veteran is 100% service-connected, permanently, and totally disabled. To obtain a statement of disability, complete VA Form 21-4138 and send to the VA Department of Veteran Affairs.

    Department of Veteran Affairs
    VA Regional Office
    PO BOX 8079
    Philadelphia, PA 19101

  • Photo Identification
  • Military Identification Card
  • Proof of Residency
  • Proof of Marriage (if jointly owned)

In order to apply the tax exemption to the desired vehicle, please complete and return a new application each year.


DISABLED VETERANS REAL ESTATE TAX RELIEF

Provision: 58.1-3219.5 – 32.19.9 of the Code of Virginia 1950 as amended.

Disabled veterans, who are rated by the U.S. Department of Veteran Affairs as 100% service-connected, permanently, and totally disabled, may qualify for tax relief on real estate property. The property is required to be the principle place of residence. To apply for the real estate tax relief, please complete and mail the following paperwork to:

    Commissioner of Revenue
    PO Box 65
    Eastville, VA 23347

  • Completed Application (download here)
  • Affidavit for Disabled Veteran (download here)
  • Statement from the U.S. Department of Veteran Affairs indicating that the veteran is 100% service-connected, permanently, and totally disabled. To obtain a statement of disability, complete VA Form 21-4138 and send to the VA Department of Veteran Affairs.

    Department of Veteran Affairs
    VA Regional Office
    PO BOX 8079
    Philadelphia, PA 19101

  • Photo Identification
  • Military Identification Card
  • Proof of Residency
  • Proof of Marriage (if jointly owned)

Notification is required, if the principle place of residency changes.


DISABLED VETERAN - SURVIVING SPOUSE REAL ESTATE TAX RELIEF

Surviving Spouse of a deceased disabled veteran, who was rated by the U.S. Department of Veteran Affairs as 100% service-connected, permanently, and totally disabled, may qualify for tax relief on real estate property, if the veteran died on or after January 1, 2011. The surviving spouse cannot be remarried. The property has to be the principle place of residence. To apply for the real estate tax relief, please complete and mail the following paperwork to:

    Commissioner of Revenue
    PO Box 65
    Eastville, VA 23347

  • Completed Application (download here)
  • Affidavit for Surviving Spouse of Disabled Veteran (download here)
  • Statement from the U.S. Department of Veteran Affairs indicating that the veteran is 100% service-connected, permanently, and totally disabled. To obtain a statement of disability, complete VA Form 21-4138 and send to the VA Department of Veteran Affairs.

    Department of Veteran Affairs
    VA Regional Office
    PO BOX 8079
    Philadelphia, PA 19101

  • Photo Identification
  • Proof of Residency
  • Proof of Marriage
  • Death Certificate of Disabled Veteran

The surviving spouse will continue to receive the benefit, if the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as the principal place of residence.



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