Debra Kloske Reason
300 N. Main Street
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Hopewell, Virginia 23860
Phone: (804) 541-2237
"I know of no safe depository of the ultimate powers of society but the people themselves." - Thomas Jefferson (1820)
The Commissioner of the Revenue is the Chief Tax Assessing Officer in the City of Hopewell and is responsible for the assessment and administration in the following areas:
- Personal Property Tax: includes cars, trucks, motorcycles, trailers, recreational vehicles & boats
- Business Property Tax: includes cars, furniture, fixtures & equipment
- Business License & Fees
- Machinery & Tools Tax: applies to manufacturers, mining, water well drilling, processing or reprocessing, radio or television broadcasting, dairy, and dry cleaning or laundry business
- Food & Beverage Tax: 5.5%
- Lodging Tax: 8%
- State Income tax
- State Estimated Tax
- Bank Franchise tax: each bank as defined in Code of Virginia §58.1-1201 must be filed by March 1st
- Public Service Tax: includes power companies, phone companies, and railroads.
- Real Estate Tax Relief for the Elderly and Disabled
The Commissioner of the Revenue Office prepares and audits State Taxes for the residents of Hopewell, free of charge.
Debra Kloske Reason, Master Commissioner of the Revenue
Darlene Loving, Chief Deputy
Amanda Kidd, Personal Property Specialist
Linda Howard, Business License Inspector
Lisa Shumate, Deputy
Marie Rey, Deputy
Jessica White, Deputy Clerk
Important Dates to Remember
||2013 Business Licenses are available to renew
||2012 4th Quarter Estimated Taxes Due
||2012 Personal Property Taxes and 2013 Vehicle License Fees Due
2012 Business Furniture & Fixtures Taxes Due
Deadline for filing 2013 Machinery & Tools
||Last day to RENEW 2013 Business Licenses without penalty
|| Last day to PAY 2013 Business Licenses without penalty
||Application deadline to file for 2013 Real Estate Tax Relief
||Deadline for filing 2013 Business Furniture & Fixtures
2012 State Income Tax Due
1st Quarter 2013 State Estimated Taxes Due
||2nd Quarter 2013 State Estimated Taxes Due
1st Half Real Estate Taxes Due
||2013 Local ABC Licenses are available to renew
|| Last day to pay 2013 Local ABC Licenses without penalty
2nd Half 2013 Business License Due
|| 3rd Quarter 2013 State Estimated Taxes Due
||2nd Half Real Estate Taxes Due
Personal Property Proration
Beginning January 1, 2002 and ending on December 31, 2002, and for each and every calendar year thereafter, each and every motor vehicle, trailer, semitrailer, and boat which acquires a situs in the city after the tax day of January of each year shall be taxed for the balance of the tax year. Such tax shall be prorated on a monthly basis and for the purpose of proration a period of more than one-half of a month shall be counted as a full month and a period of one-half or less than one-half of a month shall not be counted. When any person after the tax day (Jan 1) acquires a motor vehicle, trailer, semitrailer, or boat with a situs in the city, a tax shall be assessed on the same as provided for in the paragraph above for that portion of the tax year during which the new owner owns the item and it has a situs in the city.
When any person after the tax day (Jan 1) or situs day sells or otherwise transfers ownership or title having a situs in the city, the tax thereon shall be relieved on a monthly prorated basis as provided above and the appropriate prorated amount of any tax already paid shall be refunded or credited by the city treasurer, at the option of the tax payer, against the tax due of any item owned by the taxpayer during the same tax year, except that no refund shall be made if the items acquires a situs in the Commonwealth of Virginia in a non-prorating locality.
Assessment Methods and Tax Rates
Passenger Auto/Trucks: 3.50/$100
N.A.D.A. Average Loan Value
Clymer Powersport Vehicle Blue Book 70% of Low Trade-In Value
Boats (under 5 tons): 3.50/$100
ABOS Marine Blue Book Condition Adjustment of 65% Retail Value
Boats (over 5 tons): 3.50/$100
Percentage of Original MSRP based on Age of Boat
Boat, Utility, and Horse Trailers: 3.50/$100
90% of Cost for first year
5% reduction for each year thereafter
Camping Trailers: 3.50/$100
Price Digest 100% Finance Value
Mobile Homes: 0.99/$100
NADA Manufactured Housing Cost Guide 100% Total Adjusted Value
Heavy Construction Machinery & Business Furniture and Fixtures: 3.50/$100
1 year: 50%
2 years: 40%
3 years: 30%
4 years and older: 20%
Method of Assessment of Local Mobile Property
Local Mobile Property: boats, campers, recreational vehicles, trailers and airplanes.
- Boats, boat trailers and campers are assessed using a percentage of original cost
- Airplanes are assessed using the "average value" in the Aircraft Bluebook
- Utility & homemade trailers are assessed using a percentage of original cost
- RV's are assessed using the trade-in value in the NADA Recreational vehicle Guide Book. If not in the NADA book, a percentage of original cost is used.
Administrative Review and Appeals Process
In accordance with the State Code of Virginia §58.1-3983.1, if you disagree with the assessment of the "Local Mobile Property" you may apply to the Commissioner of the Revenue for review. The application for review must be made within one year from the date of assessment, or one year from the last day of the tax year, whichever is later. Upon receipt of the timely filed application, the Commissioner of the revenue will make a written final determination within 90 days after the application is filed. For further information on the appeals process or an appeals application, please call (804) 541-2237.
ATTENTION ACTIVE DUTY MILITARY:
In order to be exempt from Virginia Personal Property Tax, The Commissioner of the Revenue's office must have a copy of your LES for the year of exemption stating your residency outside the state of VA. Any vehicles owned by the service member, jointly or individually by the spouse are eligible for tax exemption so long as the member and his/her spouse share a household.
Food, Beverage & Lodging Tax
Taxes MUST be reported and submitted by the 20th of the month following month of collection. A penalty of 10% or $10.00 whichever is greater, as long as the penalty does not exceed the tax, plus 10% interest per annum is imposed if not paid by the due date.
Beginning July 1, 2007, there are new guidelines to be used in collecting and remitting the meals tax to the City of Hopewell. The rate to be charged has changed to 5.5% on a dollar.
Please note that in the past Hopewell only taxed non-sealed beverages if they were sold as part of a meal. NOW any non-factory sealed beverage (including alcohol) sold singly or as part of a meal is subject to meals tax.
For a copy of the guidelines, please contact our office at (804) 541-2237.
Food & Beverage Tax: 5.5%
Lodging tax: 8%
Machinery & Tools Tax
Machinery and Tools tax is assessed on original Capitalized Cost and Year of Purchase. Assessment is equal to 25% of Original Capitalized
$3.05/Hundred Dollars Assessed Value
Passed by City Council May 27, 2003
Due date to file: February 15th
Taxes Due: June 15th & December 5th
Real Estate Tax Relief for the Elderly & Disabled
Qualifications: House must be owned and occupied as the sole dwelling of a person who is determined to be permanently and totally disabled or 65 years of age on or before January 1st of the year seeking relief.
The net combined financial worth cannot exceed $100,000, including equitable interest as of the 31st day of December of the immediately preceding calendar year of the owners and the spouse of any owner, excluding the value of the dwelling and land, not to exceed one acre.
The TOTAL combined income during the immediately preceding calendar year from ALL sources of the owners of the dwelling living therein and of the owner’s relatives living in the dwelling, does not exceed $32,500. The first $4,000 of income of each relative, who is not the spouse, of an owner living in the dwelling shall not be included in such total. Also the first $10,000 of a permanently disabled individual’s income will be excluded.
Examples of Income: Salaries, commissions, pensions, social security, interest, dividends, rent, capital gains, etc.
Examples of Net Worth: Value of all real estate (other than the primary dwelling), checking account balance, savings account balance, certificates, stocks, bonds, etc.
In order to be classified as totally and permanently disabled, you MUST have certification by the Social Security Administration, the Department of Veteran Affairs, or the Railroad Retirement Board. If such person is not eligible by any of these, a sworn affidavit by two medical doctors who are licensed to practice medicine in the Commonwealth or are military offices on active duty who practice medicine with the US Armed Forces, to the effect that the person is permanently or totally disabled.
FOR MORE INFORMATION, call the Commissioner of the Revenue office at (804) 541-2237.
APPLICATIONS MUST BE RECEIVED IN THE COMMISSIONERS OFFICE NO LATER THAN APRIL 1ST OF THE YEAR APPLYING FOR RELIEF.
Veteran’s Real Estate Tax Relief Applications are available at the Commissioner of the Revenue Office.
Business License Requirements
- Any person, firm or corporation engaging in a business activity within the City of Hopewell is subject to a local business license
- All applicants, excluding out of town contractors, must have zoning approval before a license can be issued. The Urban Development/Planning/Zoning Department is located on the 3rd floor of City Hall and can be contacted at (804) 541-2269.
- You need to register your trade name with the Circuit Court Clerk's Office at the Courthouse, (804) 541-2239.
- Corporations must submit a copy of the certificate issued by the State Corporation Commission when applying for a license.
- Health and Fire inspections are required when a business activity consists of food service or the building used for the business has been vacant for 30 days or more. A copy of the inspection is required at the time of license application.
- All contractors must submit a copy of their State Contractor's License (if applicable) and a Contractor's Certification of Insuring Liability for Worker's Compensation in Virginia BEFORE a local license is issued.
- Out of Town Contractors who conduct business over $25,000 annually in the City of Hopewell must obtain a Hopewell Business License. Refer to Virginia State Code §58.1-3715 for further information.
- Out of Town Contractors who conduct business over $25,000 annually in the City of Hopewell or who do not have a license in another locality must obtain a Hopewell Business License. Refer to Virginia State Code §58.1-3715 for further information.
- Can care for up to 12 children other than the children that permanently reside in the home.
- State License must be obtained if providing care for 6 - 12 children.
- Must register with Social Services
Over 12 Children
- Must be a business location (not a residence)
- Must have a health inspection and state license