Northampton County, Virginia

Commissioner of Revenue - Forms

RETURN OF TANGIBLE BUSINESS PROPERTY

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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 April 1.

TAX RELIEF FOR THE ELDERLY AND/OR HANDICAPPED FORM

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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

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AGRICULTURAL FOREST DISTRICTS

The Agricultural Forest District program is administrated by the Department of Planning and Zoning. Once a "district" is approved by the local governing body (Board of Supervisors) the individual applicants within the district must apply to the Commissioner's office for the "use assessment". In addition, annually, before November 1 of year proceeding the tax year, re-certifications that the use of the land has not changed must be submitted.

AGRICULTURAL FOREST DISTRICTS FORM

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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. 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

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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.

FOOD AND BEVERAGE TAX FORM