Northampton County, Virginia

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Commissioner of Revenue - Forms

REASSESSMENT APPEAL FORM

RETURN OF TANGIBLE BUSINESS PROPERTY

CHANGE OF NAME OR ADDRESS

BUSINESS CLOSURE FORM

HIGH MILEAGE APPLICATION - PASSENGER VEHICLE

VEHICLE REMOVAL

MILITARY EXEMPTION FORM


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 owners 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 businesses are 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

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