City of Alexandria, Virginia
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MEMORANDUM
DATE: JUNE 6, 2023
TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
THROUGH: JAMES F. PARAJON, CITY MANAGER /s/
FROM: KENDEL TAYLOR, INTERIM DEPUTY CITY MANAGER
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Introduction and First Reading. Consideration. Passage on First Reading of an Ordinance to adopt a reduced Real Estate rate as tax relief by establishing a new class of property for the surviving spouse of a member of the Armed Forces of the United States who died in the line of duty, based on a determination from the U.S. Department of Defense.
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ISSUE: Consideration of an ordinance to adopt a reduced Real Estate rate as tax relief by establishing a new class of property for the surviving spouse of a veteran who died in the line of duty as certified by the Department of Defense, implementing a Council initiative funded in the FY 2024 Approved Budget.
RECOMMENDATION: That Council approve the proposed ordinance on first reading on Tuesday, June 13, 2023, and schedule it for second reading, public hearing and final passage on Saturday, June 17, 2023.
BACKGROUND: Virginia Code Section 58.1-3228.2 was amended in 2022 by the adoption of HB 957. This state code amendment empowers localities to create a separate class of real property and establish a tax rate that shall not exceed the rate on other real property for the surviving spouse of a member of the Armed Forces of the United States who died in the line of duty, with a line of duty determination from the U.S. Department of Defense. The Code specifies that such death not be the result of criminal conduct. For eligibility, the amendment also requires that the surviving spouse not remarry, and that the real property serves as their principal place of residence.
DISCUSSION: Since 2015, following an amendment to the Virginia Constitution, the Code of Virginia has automatically exempted fro...
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