October 16, 2013

The Honorable City Council
City of Richmond
900 E. Broad St., Suite 200
Richmond, VA 23219 USA

Re: Proposed Ordinance No. 2013-219 – Tax Abatements

Dear Honorable Members of City Council,

The proposed tax abatement ordinance seems unlawful.

The Constitution of Virginia allows a tax abatement when a building has undergone rehabilitation because of age and use. (1)

The ordinance seems to allow a tax abatement for a building in excellent condition.

Shouldn’t a tax abatement be limited to a building needing rehabilitation?

Sincerely yours,

C. Wayne Taylor

(1) The General Assembly may by general law authorize the governing body of any county, city, town, or regional government to provide for a partial exemption from local real property taxation, within such restrictions and upon such conditions as may be prescribed, (i) of real estate whose improvements, by virtue of age and use, have undergone substantial renovation, rehabilitation or replacement or (ii) of real estate with new structures and improvements in conservation, redevelopment, or rehabilitation areas. Constitution of Virginia, ARTICLE X, Section 6 (h).

Copy:
Jean Capel, City Clerk
Lou Ali, Council Chief of Staff
Better Government Richmond
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