Sec. 40-8. - Exemption by designation.

(a)

Pursuant to subsection 6(a)(6) of Article X of the Constitution of Virginia, the city council may by designation exempt from real or personal property taxes, or both, by ordinance duly adopted, the real or personal property, or both, owned by a nonprofit organization that uses such property for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes. The ordinance shall state the specific use on which the exemption is based, and continuance of the exemption shall be contingent on the continued use of the property in accordance with the purpose of which the organization is classified or designated. 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.

(b)

Exemptions of property from taxation under this division shall be strictly construed in accordance with Article X, Section 6(f) of the Constitution of Virginia.

(Ord. No. 5940-03, § 1)

Sec. 40-8.01. - Procedure for exemption by designation.

The ordinance exempting property pursuant to section 40-8 shall be adopted only after holding a public hearing with respect thereto, at which citizens shall have an opportunity to be heard. The city shall publish notice of the hearing once in a newspaper of general circulation in the city. The notice shall include the assessed value of the real and tangible personal property for which an exemption is requested as well as the property taxes assessed against such property. The public hearing shall not be held until at least five (5) days after the notice is published in the newspaper. The city shall collect the cost of publication from the organization requesting the property tax exemption. Before adopting any such ordinance the governing body shall consider the following questions:

(1)

Whether the organization is exempt from taxation pursuant to § 501(c) of the Internal Revenue Code of 1954;

(2)

Whether a current annual alcoholic beverage license for serving alcoholic beverages has been issued by the Virginia Alcoholic Beverage Control Board to such organization, for use on such property;

(3)

Whether any director, officer, or employee of the organization is paid compensation in excess of a reasonable allowance for salaries or other compensation for personal services which such director, officer, or employee actually renders;

(4)

Whether any part of the net earnings of such organization inures to the benefit of any individual, and whether any significant portion of the service provided by such organization is generated by funds received from donations, contributions, or local, state or federal grants. As used in this subsection, donations shall include the providing of personal services or the contribution of in-kind or other material services;

(5)

Whether the organization provides services for the common good of the public;

(6)

Whether a substantial part of the activities of the organization involves carrying on propaganda, or otherwise attempting to influence legislation and whether the organization participates in, or intervenes in, any political campaign on behalf of any candidate for public office;

(7)

The revenue impact to the locality and its taxpayers of exempting the property; and

(8)

Any other criteria, facts and circumstances that the governing body deems pertinent to the adoption of such resolution.

(Ord. No. 5940-03, § 1)

Sec. 40-8.02. - Property of Menchville House Ministries, Inc.

(a)

That Menchville House Ministries, Inc., a non-profit corporation, is designated as a religious, charitable and benevolent organization within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located at 13658 Warwick Boulevard in the City of Newport News, owned by Menchville House Ministries, Inc., and used by it exclusively for religious, charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 5947-03, § 1)

Sec. 40-8.03. - Property of Hampton-Newport News Community Services Board Property Company Inc.

(a)

That the Hampton-Newport News Community Services Board Property Company Inc., a non-profit corporation, is designated as a charitable and benevolent organization within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 13365 Warwick Boulevard, 638 J. Clyde Morris Boulevard and 2712 Washington Avenue, owned by the Hampton-Newport News Community Services Board Property Company Inc., and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6459-08, § 1, eff. 7-1-08)

Sec. 40-8.04. - Property of Share A Homes of the Virginia Peninsula.

(a)

That Share A Homes of the Virginia Peninsula., a non-profit corporation, is designated as a charitable and benevolent organization within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 11 Conway Road and 708 Terrace Drive, owned by Share A Homes of the Virginia Peninsula, and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6459-08, § 1, eff. 7-1-08)

Sec. 40-8.05. - Property of Newport News Green Foundation, Inc.

(a)

That the Newport News Green Foundation, Inc., a non-profit corporation, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 12740 Patrick Henry Drive, 618 South Avenue, 457 Eastwood Drive, 2903 Marshall Avenue, 3809 Chestnut Avenue, 3715 Chestnut Avenue, 3717 Chestnut Avenue, 10295 Jefferson Avenue, 1 Woodhaven Road, 491 Lee's Mill Drive, 496 Lee's Mill Drive, and 437 Harpersville Road, owned by the Newport News Green Foundation, Inc., and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6507-08, § 1; Ord. No. 6737-10, § 1)

Sec. 40-8.06. - Property of Peninsula Pastoral Counseling Center, Inc.

(a)

That the Peninsula Pastoral Counseling Center, Inc., a non-profit corporation, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 707 Gum Rock Court, owned by the Peninsula Pastoral Counseling Center, Inc., and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6624-09)

Sec. 40-8.07. - Property of Housing Development Corporation of Hampton Roads.

(a)

That the Housing Development Corporation of Hampton Roads, a non-profit corporation, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 6 Azalea Drive, owned by the Housing Development Corporation of Hampton Roads, and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6623-09)

Sec. 40-8.08. - Property of Denbigh Properties LLC.

(a)

That Denbigh Properties LLC, an entity wholly owned by the Community Futures Foundation, a non-profit corporation, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 12727 McManus Boulevard, Units D and E, owned by Denbigh Properties LLC, and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6656-10, § 1)

Editor's note—

Ord. No. 6656-10, § 1, adopted Jan. 26, 2010, shall be in effect on and after Feb. 1, 2010.

Sec. 40-8.09. - Property of Orcutt Senior Housing, L.P.

(a)

That Orcutt Senior Housing, L.P., a non-profit limited partnership, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 900 36th Street, owned by Orcutt Senior Housing, L.P., and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6663-10, § 1)

Editor's note—

Ord. No. 6663-10, § 1, shall be in effect on and after Feb. 23, 2010.

Sec. 40-8.10. - Property of Orcutt Townhomes I, L.P.

(a)

That Orcutt Townhomes I, L.P., a non-profit limited partnership, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News at 1003 33rd Street, 1007 33rd Street, 1011 33rd Street, 1015 33rd Street, 1019 33rd Street, 1023 33rd Street, 1000 34th Street, 1001 34th Street, 1002 34th Street, 1003 34th Street, 1006 34th Street, 1007 34th Street, 1010 34th Street, 1011 34th Street, 1014 34th Street, 1015 34th Street, 1018 34th Street, 1019 34th Street, 1022 34th Street, 1002 35th Street, 1006 35th Street, 1010 35th Street, 1014 35th Street, and 1015 35th Street, owned by Orcutt Townhomes I, L.P., and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6664-10, § 1)

Editor's note—

Ord. No. 6664-10, § 1, shall be in effect on and after Feb. 23, 2010.

Sec. 40-8.11. - Property of Orcutt Townhomes III Limited Partnership.

(a)

That Orcutt Townhomes III Limited Partnership, a non-profit limited partnership, is designated as an organization that uses its real property for purposes authorized within the context of Section 6(a)(6) of Article X of the Constitution of Virginia.

(b)

Property located in the City of Newport News and recorded in the Newport News Circuit Court Clerk's Office in Deed Book 1808, Page 198; Deed Book 1808, Page 1978; Deed Book 1808, Page 1975; Deed Book 1808, Page 1972; Deed Book 1808, Page 1969; Deed Book 1808, Page 1966; Deed Book 1808, Page 1963; Deed Book 1808, Page 1960; Deed Book 1808, Page 1913; Deed Book 1808, Page 1957; Deed Book 1808, Page 1954; Deed Book 1808, Page 1951; Deed Book 261, Page 104A; Deed Book 1026, Page 1962; and Deed Book 1024, Page 1072, owned by Orcutt Townhomes III Limited Partnership and used by it exclusively for charitable and benevolent purposes on a non-profit basis as set forth in subsection (a) of this section, is hereby determined to be exempt from property taxation.

(Ord. No. 6665-10, § 1)

Editor's note—

Ord. No. 6665-10, § 1, shall be in effect on and after Feb. 23, 2010.

Secs. 40-9—40-11. - Reserved.