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2013 SESSION

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13102245D
HOUSE BILL NO. 1756 Offered January 9, 2013 Prefiled January 8, 2013 A BILL to provide for real property taxes for Bedford County and the Town of Bedford for the period beginning July 1, 2013. ---------- Patron-- Knight ---------- Referred to Committee on Counties, Cities and Towns ----------

Be it enacted by the General Assembly of Virginia:

1.  § 1. Notwithstanding any other provision of law, the County of Bedford shall levy and impose real property taxes on real property located in the Town of Bedford that shall become part of Bedford County as of July 1, 2013, for a period covering a short tax year beginning July 1, 2013, through 12:00 p.m. on December 31, 2013. The County of Bedford shall not levy and impose real property taxes on real property located in the Town of Bedford for any period prior to July 1, 2013. The Commissioner of the Revenue of Bedford County shall make an assessment, as of January 1, 2013, of the real property located within the Town of Bedford, regardless of the fact that residents of the Town of Bedford are residents of the City of Bedford as of that date. The levy or imposition of such County real property taxes located within the Town of Bedford based on such assessments shall be valid subject to the following:

A. The Commissioner of the Revenue of Bedford County shall assess, as of January 1, 2013, the real property located within the Town of Bedford based on the most current real property assessments made by the Commissioner of the Revenue of the City of Bedford with such supplements as may be required. Such assessments made by the Commissioner of the Revenue of Bedford County shall be used for the levy or imposition of county real property taxes within the Town of Bedford until such time as the Commissioner of the Revenue of Bedford County undertakes a reassessment of all real property within Bedford County.

B. Notwithstanding any other provision of law, real property owners within the City of Bedford, or real property owners within the Town of Bedford on or after July 1, 2013, may submit, without payment of a late filing fee, an application for taxation of real property on the basis of use assessment, pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia, for the short tax year of Bedford County beginning July 1, 2013, and for the tax year of the Town of Bedford beginning July 1, 2013. Such application shall be submitted to the Commissioner of the Revenue of Bedford County no later than August 1, 2013. The use value assessments made by the Commissioner of the Revenue of Bedford County for real property located within the Town of Bedford shall be based on the same indicia of value used for real property located within Bedford County.

C. For the short tax year beginning July 1, 2013, through 12:00 p.m. on December 31, 2013, the real property taxes levied by Bedford County within the Town of Bedford shall be levied at the real property tax rate in effect in Bedford County as of January 1, 2013, but the amount of tax due shall be reduced by one-half to reflect the short tax year beginning July 1, 2013, through 12:00 p.m. on December 31, 2013. The real property taxes imposed by Bedford County for such short tax year shall meet the requirement of Article X, Section 1 of the Constitution of Virginia that all property, except as provided in the Constitution, shall be taxed.

§ 2. Any real property taxes levied by the Town of Bedford upon town residents for the town's tax year beginning July 1, 2013, through 12:00 p.m. on June 30, 2014, shall be based on the real property assessments made by the Commissioner of the Revenue of Bedford County as of January 1, 2013, subject to the following:

Notwithstanding any other provision of law, such real property taxes shall be levied on the use value assessments made by the Commissioner of the Revenue of Bedford County for any qualifying property if the City of Bedford or the Town of Bedford has adopted on or before July 15, 2013 an ordinance providing for use value assessment and taxation.

2.  That an emergency exists and this act is in force from its passage.