DRAFT SAMPLE LETTER: PROPERTY EXEMPTION REQUEST
Tax Exempt Requestor
Re: ABC Charity’s
Request for Tax Exemption
County Administrator ____________________ has asked that I respond to your
(INSERT DATE) letter requesting tax exemption for ABC Charity’s (“ABC”) properties. This
letter describes the process for receiving exemption by designation.
Virginia law permits the Board of Supervisors to adopt an ordinance to designate certain
organizations as being exempt from local property taxes, and the procedure for considering such
designations is set forth in Virginia Code § 58.1-3651 (copy enclosed). Among other things, in
considering requests for exemption by designation, the Board of Supervisors is required to review
various characteristics of the requesting organization and to consider any such request at a public
hearing prior to adopting any such ordinance. For that reason, the County will need additional
information from ABC to process your request.
In order for the Board of Supervisors to consider your request, please obtain and submit
to this office for review the following information and documents:
1. A list of the assessed value of any real and tangible personal property owned by ABC
together with a list of all the property taxes that either were paid or would have been paid
for each item of property during the last year. This list should include the value of the
property whether or not it was previously exempt from taxation. Also include a brief
description of each parcel of real estate by location, acreage and tax map number and a
brief description of the personal property.
2. For each of the parcels of real estate, a description of all present uses, including a list of
the tenants and copies of any leases or other documents which describe such uses;
specifically including any documents related to any other person’s or entity’s rights to
use any portion of the property.
Tax Exemption Requestor
3. For each item of personal property, a description of all present uses, including a list of
the lessees and copies of any leases or other documents which describe such uses.
4. A copy of the application and supporting documents submitted by ABC to the Internal
Revenue Service (“IRS”) for §501 (c) tax-exempt status, together with copies of all
responses from the IRS.
5. A statement from ABC clearly indicating whether the property is to be used by ABC for
religious, charitable, patriotic, historical, benevolent, cultural, or public park and
playground purposes as set forth in Article X, Section 6(a)(6) of the Constitution of
6. A list of names and addresses of the current officers and directors of ABC.
7. A copy of all fictitious name certificates, if any, filed by ABC with either the State
Corporation Commission or the ____________________ County Circuit Court.
8. Copies of current financial statements, including a list of the individuals or entity to
whom the net earnings of ABC inure. The list must indicate the amount or percentage of
the net earnings inuring to each individual or entity, including the amount of compensation
paid to each director, officer and employee.
9. A statement signed by an officer of ABC of whether or not any significant portion of the
service provided by ABC is generated by funds received from donations, contributions, or
local, state or federal grants. This statement must include an indication of the percentage
of service generated by such funds. For these purposes, donations shall include the
providing of personal services or the contribution of in-kind or other material services
10. A copy of the most recent (current) articles of incorporation and bylaws of ABC.
11. A statement signed by an officer confirming whether ABC has any rule, regulation,
policy, or practice that unlawfully discriminates on the basis of religious conviction, race,
color, sex, or national origin.
12. A statement of whether a current annual alcoholic beverage license for serving alcoholic
beverages has been issued by the Virginia Alcoholic Beverage Control Board to ABC, for
use on its property.
13. A description of how ABC provides services for the common good of the public.
Tax Exemption Requestor
14. A copy of the U.S. Internal Revenue Service (“IRS”) Form 990, Form 990-EZ, Form 990-
PF, or Form 990-6T, together with any schedules and attachments thereto, that was filed
with the IRS for the previous calendar year or an explanation on why such a form was not
filed with the IRS.
If you wish to pursue an exemption for the next tax year, please return the documents to
us by this summer. If appropriate information and documentation is timely provided, the Board
of Supervisors may consider introduction of a resolution at one of its bimonthly meetings for
advertisement and public hearing at the next scheduled meeting after the advertisement. After
you have submitted the above-requested information, your request will go through the following
A. This office will review the information you provide and make a recommendation to the
B. The County Administrator will present your request to the Board of Supervisors with
such recommendation as the Administrator deems appropriate. If the Board decides to
consider that request, then a public hearing will be scheduled for that purpose and the
Clerk to the Board will cause a notice of that hearing to be published in a newspaper
having general circulation in the County. ABC is expected to reimburse the County for
the cost of advertising this hearing, and ABC will be billed for that cost as soon as a bill is
received from the newspaper that provide the required notice.
C. At the public hearing, a knowledgeable representative of ABC must be present to answer
any questions that may arise concerning the request. After the public hearing is held, the
Board may consider an ordinance granting tax-exempt status.
If the Board acts favorably on your request, your exemption will be effective next
January 1st and continuance of the exemption will be contingent on the continued use of the
property in accordance with the purpose for which the organization is granted its exemption.
I trust that this letter responds to your inquiry. However, if you have any questions
regarding the necessary information or the procedures, please do not hesitate to call me.
Tax Exemption Requestor