- 2017 Business Furniture & Fixtures
- 2017 Machinery and Tools
- 2017 Produce Permit
- 2017 Veteran Tax Relief Application
- 2017 Tax Relief Application
- Food & Beverage Filing Form
- 2016 Transient Form
- 2017 Registration Tax on Transient Lodging Application
- 2017 High Mileage
- Boat Filing Form
- Freedom of Information Act
“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 and Disabled Veterans
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
Amanda Kidd, Personal Property Specialist
Linda Howard, Business License Inspector
Amber Mack, Deputy
Marie Rey, Deputy
Lisa Shumate, Deputy
Daniel Thompson, Deputy
300 N Main Street
Hopewell, VA 23860
Important Dates to Remember
|Jan 1||2017 Business Licenses are available for renewal
2017 Local ABC Licenses are due
|Jan 15||2016 4th Quarter Estimated Taxes are due|
|Feb 15||2016 Personal Property Taxes are due
2017 Vehicle License Fees are due
2016 Business Furniture & Fixture Taxes are due
Deadline for filing Machinery & Tools
|Mar 1||Last day to RENEW 2017 Business License without penalty|
|Mar 31||Last day to PAY 2017 Business License without penalty
Last day to PAY 2016 Local ABC License without penalty
|Apr 1||Application deadline for filing 2017 Real Estate Tax Relief for the elderly and disabled|
|Apr 18||Deadline for Federal Taxes|
|May 1||Deadline for filing Business Furniture & Fixtures
2016 State Income Taxes are due
2017 1st Quarter State Estimated Taxes are due
|Jun 15||2017 2nd Quarter State Estimated Taxes are due
1st Half Real Estate Taxes are due
|Jul 31||2017 2nd Half Business Licenses are due|
|Sep 15||2017 3rd Quarter State Estimated Taxes are due|
|Dec 5||2nd Half Real Estate Taxes are due
Machinery & Tools are 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 1 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 & Tax Rates
- Passenger Auto/Trucks: 3.50/$100
NADA Avg. Loan
- Motorcycles: 3.50/$100
Clymer Power Sport Blue Book 70% of Low Trade-In
- Boats (under 5 tons):3.50/$100
ABOS Marine Blue Book Condition Adjustment of 65% Retail Value
- Boats (over 5 tons):
3.50/$100% of Original MSRP based on Age of Boat
- Boat, Utility, and Horse Trailers: 3.50/$100
Price Digests 90% Finance Value (first year)
5% reduction of Finance Value each year there after
- 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:
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 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 and Beverage & Lodging Tax
- Food & Beverage Tax: 5.5%
- Lodging tax: 8%
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.
Machinery & Tools Tax – New Rate Effective January 1, 2003
Machinery and Tools tax is assessed on original Capitalized Cost and Year of Purchase. Assessment is equal to 25% of Original Capitalized Cost.
$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
Sec. 34-30 – Rebate of machinery and tools tax for certain businesses located in the Enterprise Zone
(a) Rebate authorized. A partial rebate of machinery and tools taxes is hereby provided for any business located in the Enterprise Zone which is newly constructed, expanded, renovated or replaced in accordance with the criteria set out in the Constitution of Virginia and pursuant to § 59.1-279 et seq., the Urban Enterprise Zone Act of the Code of Virginia of 1950, as amended. A partial rebate will be provided on and after July 1, 2011, and for each fiscal year until June 30, 2015.
(b) Eligibility. For the purposes of this section, businesses located in the Enterprise Zone shall be eligible for a partial rebate of the machinery and tools tax resulting from new construction, expansion or replacement of existing machinery and tools only if the machinery and tools installed increases the assessed value of machinery and tools above the current assessed value, or base value. If the new construction, expansion or replacement of existing machinery and tools results in a decrease in the assessed value of the machinery and tools then the business shall not be eligible to receive a partial rebate.
(c) Amount of rebate. The amount of partial rebate provided for in this section shall be equal to thirty (30) percent of the increase above the base value in assessed value of machinery and tools installed in a business located within the Enterprise Zone.
(d) Length of rebate. The partial rebate for taxation of machinery and tools for the installation of new or the replacement of existing machinery and tools shall run with the land and for the benefit of any owner of such property during each of the three (3) years of the rebate. The owner of the property shall be entitled to receive rebate of thirty percent (30%) of the increase in the assessed value of the machinery and tools as a result of the new construction, renovation, or replacement, as determined by the Commissioner of the Revenue, during the first year after completion and subsequent two (2) years.
(e) An application for enterprise zone benefits must be submitted to the Commissioner of Revenue, and the benefit accessed by the business within one year of the start of operations in the enterprise zone or subzone, or within one year of a qualifying facility expansion or renovation in order to receive the machinery and tools tax rebate.
Real Estate Tax Relief for the Elderly and Disabled
If you are 65 or older, or permanently disabled, on January 1 of the current tax year, you may qualify for relief on your Real Estate taxes.
Exemption shall be granted from local real estate taxation or a portion thereof owned and occupied as the sole dwelling of a person who is determined to be permanently and totally disabled or over the age of 65. Jointly held property by husband and wife may qualify if either spouse is totally and permanently disabled or over the age of 65.
The net combined financial worth cannot exceed $100,000, including equitable interests as of the 31st day of December of the immediate preceding calendar year of the owners and of the spouse of any owner. This does not include 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. The fist $10,000 of income will be excluded for permanently disabled individuals.
The person or persons claiming such exemption shall file annually with the Commissioner of the Revenue. Such affidavit shall be filed no later than the 1st day of April each year.
If you are a first time filer for the Real Estate Tax Relief please provide us with the following information:
Documentation of any assets received for the previous year. Examples include; real estate other than the home in which you live in, bank statements for the previous year end balances for your checking and savings account, stocks and bonds, or CDs.
Documentation of all income sources for the previous year; which includes salaries, pensions, social security, interest and dividends, rent from rental property or tenants, and capital gains. Relatives other than your spouse living in the home with you also need to provide documentation of all income sources.
IF YOU NEED ASSISTANCE, PLEASE CALL (804) 541-2237
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 Department of Neighborhood Assistance and Planning 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, unless you are an out of town contractor, a Corporation, or an LLC.
- 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. A Contractor’s Certificate of Workers’ Compensation Insurance, Form 61-A, rev 070114, must be submitted when obtaining a license.
- Child Care:
- 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