Criteria for consideration of exemption.
Richmond, Va., City Code § 26-522
in effectSec. 26-522. - Criteria for consideration of exemption.
No exemption shall be provided to any organization that has any rule, regulation, policy, or practice that unlawfully discriminates on the basis of religious conviction, race, color, sex, or national origin. In determining whether to grant any request for property tax exemption, the following criteria shall be considered:
(1) The organization's written responses to the questions set forth in Code of Virginia, § 58.1-3651(B).
(2) The organization's written responses to the following questions:
a. Whether the organization is current on all obligations to the City;
b. Whether the organization is in compliance with all City regulations, including, but not limited to, building and zoning codes;
c. Whether the organization is qualified to receive a contribution from the City under State statutes; and
d. Whether the service provided by the organization is consistent with the City's mission; whether it is one that the City would provide if the requesting organization did not do so; and whether it meets an established priority of the City.
(3) Any pertinent financial records or documentation requested by the City Assessor's Office, including, but not limited to, the letter from the Internal Revenue Service granting 501(c) status to the organization and, for the current year and two years prior, the following:
a. The IRS Form 990 or 990EZ;
b. Any financial audits of the organization; and
c. Any annual financial statements listing assets/liabilities and net assets of the organization.
(4) A description of all property, both real and personal, relevant to the application with a certification as to its exclusive use by the organization for the purpose for which the organization seeks exemption.
(Code 1993, § 27-128; Code 2004, § 98-249; Code 2015, § 26-548; Code 2020, § 26-548; Ord. No. 2004-369-332, § 1, 12-13-2004)
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_S26-522CRCOEXFetched: 11/8/2026