Moratorium on acceptance of applications for tax exemptions.
Richmond, Va., City Code § 26-523
in effectSec. 26-523. - Moratorium on acceptance of applications for tax exemptions.
On the date upon which the ordinance from which this section is derived takes effect, the City Assessor shall not accept any application filed by nonprofit organizations seeking exemption from taxation for real or tangible personal property pursuant to the provisions of Sections 26-520 through 26-522. This moratorium shall be in effect until repealed by the Council. Notwithstanding any other provision of law to the contrary, during the moratorium provided for in this section, any organization granted an exemption by designation shall submit a triennial application to the City Assessor's Office by September 1 of every third year to determine if retention of the exempt status of real and personal property would be appropriate and the City Assessor shall review all such triennial applications received and determine if retention of the exempt status is appropriate, provided that the City Assessor and the Director of Finance may jointly appoint the Property Tax Exemption by Designation Committee pursuant to Section 26-522 to review such triennial applications and make recommendations to the City Assessor regarding retention of the exempt status if both the City Assessor and the Director of Finance deem such appointment necessary.
(Code 2004, § 98-249.1; Code 2015, § 26-549; Code 2020, § 26-549; Ord. No. 2012-188-2013-3, § 1, 1-28-2013; Ord. No. 2013-19-17, § 1, 2-11-2013; Ord. No. 2017-035, § 1, 3-27-2017)
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_DIV7POCOEQFAPR_S26-523MOACAPTAEXFetched: 11/8/2026