Application.

Richmond, Va., City Code § 26-394

in effect

Sec. 26-394. - Application. (a) No partial exemption from real property tax under this division shall be issued for real property: (1) Whose owner or such owner's agent has not submitted an application to the City Assessor and to the Director of Housing and Community Development for partial tax exemption in accordance with this division prior to construction; (2) Whose owner has failed to pay any amount of nonexempt real estate taxes; (3) Whose owner has failed to submit design plans to the City Assessor and the Director of Housing and Community Development; or (4) That is receiving any other real estate tax exemption authorized by this Code. (b) As a prerequisite for initially qualifying for partial tax exemption under this division, the owner or agent of the owner of real property shall, on or before the application deadline established by the rules and regulations issued in accordance with Section 26-392, file simultaneously and prior to any work being started on the subject property: (1) An application for partial exemption of real property from taxation with the City Assessor; (2) A copy of the application filed with the City Assessor in Subsection (b)(1) of this section with the Director of Housing and Community Development, and, to the extent required by applicable laws and regulations; (3) An application for a building permit. For single-family dwellings and multifamily dwellings containing no more than five units, each application for such exemption filed with the City Assessor shall be accompanied by a processing fee in the amount of $125.00. For multifamily dwellings offered or to be offered for rent, excluding condominiums, containing six more units, each application for such exemption filed with the City Assessor shall be accompanied by a processing fee in the amount of $250.00. No property shall be eligible for such exemption unless all appropriate building permits have been acquired and the Director of Housing and Community Development has verified that the rehabilitation, renovation or replacement indicated on the application has been completed and a certificate of occupancy has been issued. Furthermore, no property shall be eligible for such exemption if any City inspector, City appraiser, or other City employee performing duties in accordance with this division or applicable provisions of this Code have been denied access to all or any portion of the subject property before, during or after the work for which a partial exemption has been applied, for purposes of determining whether the rehabilitation, renovation or replacement has been completed and for appraising the property. (c) Upon receipt of an application for partial exemption in accordance with this division, the City Assessor shall provide written notification to the owner of any such real estate of the base value of the qualified structure. Such notice shall also notify the property owner that such property owner may appeal the base value in accordance with the applicable provisions of this Code or State law, in which case the base value as subsequently determined by the City Assessor, the City of Richmond Board of Review of Real Estate Assessments or a court of competent jurisdiction upon such appeal shall be the base value for purposes of this section. (d) The applicant shall bear the burden of proof to show that the property for which a partial exemption has been applied complies with all requirements established by this division. The Director of Housing and Community Development shall require documented proof of eligibility and compliance with the requirements of this division, and, in such cases, the applicant shall present documentation satisfactory to the Director of Housing and Community Development. (Code 2015, § 26-408.6; Code 2020, § 26-414; Ord. No. 2014-117-90, § 3, 5-27-2014; Ord. No. 2019-338, § 2(26-408.6), 1-27-2020; Ord. No. 2020-130, § 2, 6-22-2020)

Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTVLECOPRTA_DIV3PAEXCERESTREESTA_S26-394APFetched: 11/8/2026