Department of Finance Announcements

The Department of Finance will be closed for training from 9:00 a.m. to 2:30 p.m. on Friday, December 15, 2023.

The Department of Finance will have a delayed opening on Wednesday, September 20, 2023 for Department training. City Hall offices will open at 11:30 a.m. EDI and Southside locations will open at noon.

As a result of City Council Approval of Ordinance No. 2023-151, Ordinance No. 2023-159, and Resolution No. 2023-R026 Transient Occupancy Taxes have been extended to Short-Term Rentals and a Tourism Improvement District (TID) Fee will be effective beginning July 1, 2023. For more information on these newly expanded and implemented taxes and fees, please visit our Finance Business Tax/Fee/License Page.

Tax Year 2023 Erroneous Vehicle Assessments    

There were approximately 6,700 vehicles that were erroneously assessed in tax year 2023. These vehicles received a bill in error as a result of the assessment. These accounts have been resolved and now reflect a zero assessment for tax year 2023. The impacted accounts are being contacted via mail.

2023 Annual Vehicle Personal Property Tax Billing FAQ

There were approximately 13,300 personal property accounts that were erroneously assessed in tax year 2022 utilizing the cost depreciation method. This method utilizes a percentage of the original purchase price and the original date of purchase. This method is typically utilized when there is no valuation in a recognized pricing guide. The City of Richmond uses the clean trade-in value provided by JD Power Pricing Guide. These accounts have since been reconciled and have been assessed utilizing this recognized pricing guide. These accounts will see an increased assessed value on their 2023 Personal Property Tax Bill.

On March 1st during the current delinquent real estate outsourcing process there were 2022 supplemental real estate tax bills outsourced in error. This was discovered March 7th and since it was brought to our attention the Department of Finance has identified 354 real estate tax accounts that were impacted. These impacted accounts are being contacted and their bills have been sent out.

During testing for the City of Richmond's new revenue administration system, delinquent notice e-mails were sent inadvertently to approximately 700 taxpayers. We have identified the taxpayers impacted. The Department of Finance has contacted the impacted parties. We apologize for any confusion and inconvenience this may have caused.

In November 2022 an ordinance was adopted to provide relief to our citizens due to an $18,000,000.00 return of fiscal year 2022 General Fund surplus.. With the increase of real estate tax assessments, City Council proposed an ordinance to offset the rise in taxable assessed values and provide relief to taxpayers by returning the surplus funds.  Therefore, for qualified 2022 real estate taxpayers a one-time five cent rebate will be issued to qualified eligible property owners.  The “Five Back” Tax Rebate Program will return a portion of revenue received in excess of the amended budget in Fiscal Year July 1, 2021 through June 30, 2022.  Per the authorization of City Council, eligible property owners who were assessed real estate taxes in 2022 will receive five cents for every $100 of the 2023 assessed value of the eligible property.

Eligible property owners who owned and or paid real estate property tax as of the second billing of the fiscal year ending June 30, 2022 will be eligible.  Tax payers who paid Fiscal Year 2022 real property taxes in full on the January 2022 billing and are the property owner of record as of the second billing of the fiscal year ending June 30, 2022 are eligible to receive the rebate.  Any tax payer who received a partial exemption will receive a five-cent rebate at a prorated amount.  Any of these taxpayers who are fully exempt from real property tax will not be eligible for a rebate.

The credit is calculated by dividing the total taxable value of the property by $100, then multiplying the result by $0.05.  For example. A taxable property assessed at $249,000.00 in 2023 will receive a $124.50 rebate or credit amount ($249,000.00 / $100.00 x $0.05) 

Definitions and Additional Information

Eligible Property: means a parcel of real estate separately assessed for real estate taxes by the city as of January 1, 2022. Properties fully exempt from real estate tax in 2022 are not eligible for the rebate.

Eligible Taxpayer: means the owner of an Eligible Property as of the mailing date of the second half real estate tax payment (due on June 14, 2022). The 2022 second half tax bills were mailed May 12, 2022.

Amount of Payment: means the amount paid to each eligible property owner, calculated at a rate of $0.05 for every $100.00 of the 2023 assessed real estate value.  

Method of Payments (Per the Ordinance and Director of Finance): one payment will be made for each property regardless of the number of owners/taxpayers listed on the property. All rebate payments come from fund balances resulting from surplus revenue appropriated for that purpose. 

If you are eligible for the rebate, you will receive payment by check or credit as described below:

Payment by Check:  A bank check will be sent to the owner’s mailing address shown in the 2022 records of the City Assessor. All checks will be mailed no later than March 31, 2023. If you own more than one Eligible Property, the Director of Finance may decide to combine your payments into a single check.

Payments of Less Than $30 as a Credit:  If your payment is less than $30, it will be applied as a credit on your next real estate tax bill in lieu of issuing a check. The Director of Finance will apply the credits prior to the calculation and distribution of 2023 second-half real estate bills.

Payments for Delinquent Accounts:  If you have delinquent taxes or owe penalties or interest on your property as of June 14, 2022, the payment will be applied against those delinquent taxes, penalties, and interest. You will see any remainder applied as a credit on your next real estate tax bill.

Change of Address:  If you are eligible for the rebate and have moved but have not changed your address, the rebate check will be mailed to the address shown in the 2022 records of the City Assessor.

Lost, Damage, Void or Otherwise Invalid Checks:  If a check is lost, damaged, void, or invalid for any reason, the Director of Finance may choose to either issue a replacement check to the Eligible Taxpayer or record a credit on the next real estate tax bill.

FAQs 

Q: I have not received my Rebate check?
A: Please wait until after April 14, 2023 to inquire about the status of your check.

Q: Where can I go to speak with someone in person?
A: Please contact RVA311, by calling 804-646-7000. 

Q: What if my check was received by the USPS (United States Postal Service) damaged?
A: Please return the check to:

          City of Richmond, Department of Finance
          Room 100 – Real Estate Unit 
          Attn:  Reshard Grice - Rebate Check
          900 E. Broad Street, Richmond, VA 23219

A new check be reissued under the same recipient information. 

Q: My name was not listed on the check I received?
A: The checks are made out to the eligible owner(s) listed on the 2022 record of the City Assessor for each eligible property. 

Q: What if I moved and did not execute a Change of Address with USPS (United States Postal Service) or the City of Richmond Assessor’s office?
A: Your check will be mailed to the address listed on the 2022 record with the City Assessor’s office. 

Q: I was not able to cash my check. What should I do?
A: Please return the check to:

          City of Richmond, Department of Finance
          Room 100 – Real Estate Unit 
          Attn:  Reshard Grice - Rebate Check
          900 E. Broad Street, Richmond, VA 23219

The check can’t be reissued under a different name but a credit will be applied to the account. The check can be brought back in person.

Q: I need information changed/altered on my check in order to cash it, is that possible?
A: The Department of Finance will be unable to change any information related to a check as the information utilized was based on the ordinance. If you are unable to cash the check, it can be returned to the below address and credit will be applied to the account:  

          City of Richmond, Department of Finance
          Room 100 – Real Estate Unit 
          Attn:  Reshard Grice - Rebate Check
          900 E. Broad Street, Richmond, VA 23219

Eligible Taxpayers who have additional questions should call (804) 646-7000.  

Taxpayers now have until August 5, 2022 to pay tangible personal property and machinery & tools taxes without penalty or interest.

Today, at a Special Meeting, the Honorable Members of Richmond’s City Council unanimously approved the extension of the 2022 due date for both tangible personal property taxes and machinery & tools taxes. With the approval of Ord. 2022-156, co-patroned by Mayor Stoney and City Council, taxpayers now have until August 5, 2022 to pay these taxes without incurring penalty or interest.

All online, in person, or mail payments made/postmarked on or before August 5, 2022 will be considered current for the 2022 tax year.

Please visit Invoice Cloud to pay online! If you have questions or need additional assistance, please call RVA311.
 

Due to the ongoing impacts of the global pandemic, the value of your vehicle may have increased. Therefore, the city has increased the amount of automatically applied Personal Property Tax (also known as car tax) Relief to offset our resident’s tax burden.

Understanding that the past two years have been financially stressful for our resident’s, Mayor Stoney will introduce legislation on Monday, May 23 requesting the due date for the payment of Personal Property Tax be extended to August 5, 2022.

The Mayor would like to express his appreciation for the support from the members of Richmond City Council for this extension, and especially to Council President Newbille for working to schedule a special meeting of the City Council on Tuesday, May 31 at 2:00 PM to vote on the legislation.

Pay Your Personal Property Taxes Online or by Mail

Personal property tax bills have been mailed, are available online, and currently are due June 5, 2022. Taxpayers can either pay online by visiting Invoice Cloud or mail their payments. As June 5 falls on a Sunday, all payments postmarked on or before June 6 will not be subject to penalties and interest for late payment.

COVID-19 Impact to Vehicle Values for 2022

Valuations for all vehicle types have increased due to the supply chain impacts of COVID-19. The Department of Finance does not set the value of vehicles, but instead uses National Automobile Dealers Association (NADA) values to determine the amount due for personal property taxes in accordance with state law. As a result of increasing vehicle values, taxpayers may see a year-to-year increase in their amount due. However, the city has provided additional relief to reduce the impact to taxpayers.

Freezing the PPTRA Rate to Provide Additional Relief

Most taxpayers receive personal property tax relief through the state’s Personal Property Tax Relief Act (PPTRA). However, given the rising values, the percentage of personal property bills these funds cover is reduced in 2022. To provide additional relief to those who automatically qualify, the city has elected to ‘freeze’ the PPTRA rate at the same rate as 2021. Effectively, the city is providing relief in addition to what the state provides. Depending on your vehicle’s value, you may save up to $150 more because the city is freezing the rate. It is estimated that by freezing the rate the city will provide Richmonders more than $8 million in additional relief.

If you have an issue or a question related to your personal property tax bill, call RVA311 by dialing 311 locally, visit RVA311.com, or download the RVA311 app on your Apple or Android device.

Beginning  Friday, April 1, the cash operations counter at the East District Initiative building will be closed until further notice

The change is due to short staffing. If you would like to explore the many quality job openings at the city’s Department of Finance, click here.

This does not impact the hours or services of other city agencies operating out of the East District Initiative building.

Customers of the Finance Department can make payments the following ways:

Pay in person: bring your bill and cash, check, money order or credit card to the following locations:

• Southside Initiative (Free Parking): 4100 Hull Street – Hours: Mon. – Fri. 8:00 AM – 5:00 PM
• City Hall: 900 E. Broad Street, Room 102 – Hours: Mon. – Fri. 8:00 AM – 5:00 PM

Pay by phone or online:

• Personal Property/Real Estate - You can pay your personal property or real estate online by visiting the Finance page on www.rva.gov or pay by phone by calling 1-866-890-5269. Follow the links to Finance and the Online Payment section. Electronic check/ACH transactions will incur a $.95; credit/debit card transaction fee is based on payment amount. Fees assessed by third party as outlined.
• Admission, Lodging and Meals (online only) - You can pay your ALM taxes online by visiting the Finance page on www.rva.gov.
• Department of Public Utilities – You can pay Department of Public Utilities bills online by visiting the Department of Public Utilities page on www.rva.gov or by pay by phone by calling 804-646-4646. Follow the links to Public Utilities and the Billing section.

Pay at drop box locations: bring your bill and check or money order to the following locations:

• City Hall: 24 Hours - 900 East Broad Street, on the 10^th Street side
• City Hall: 900 East Broad Street - Outside Room 102
• East District Initiative: 24 Hours - 701 North 25^th Street
• Southside Initiative: 4100 Hull Street

Pay by mail: make checks payable to City of Richmond and mail check or money order to the address on the stub of your bill.

We apologize for any inconvenience this may cause. If you have questions about how to make a payment at this time, please call RVA311 at 3-1-1 or 804-646-7000.

Effective Monday, July 12, 2021 the East District Initiative Finance Cash Operations Counter will be temporarily closed through August 1, 2021. The office will reopen on August 2, 2021. The payment drop box at this location will continue to be monitored and checked daily during this time.

During the temporary closure payments can be made via the following options:

Pay in person: bring your bill and cash, check, money order or credit card to the following locations:

• Southside Initiative (Free Parking): 4100 Hull Street – Hours: Mon. – Fri. 8:00 AM – 5:00 PM
• City Hall: 900 E. Broad Street, Room 102 – Hours: Mon. – Fri. 8:00 AM – 5:00 PM

Pay by phone or online:

• Personal Property/Real Estate - You can pay your personal property or real estate online or pay by phone by calling 1-866-890-5269. Electronic check/ACH transactions will incur a $.95; credit/debit card transaction fee is based on payment amount. Fees assessed by third party as outlined.
• Admission, Lodging and Meals (online only) - You can pay your ALM taxes online.
• Department of Public Utilities – You can pay Department of Public Utilities bills online or by pay by phone by calling 804-646-4646.

Pay at drop box locations: Bring bill and check or money order to the following locations:

• City Hall: – 24 Hours - 900 East Broad Street - 10^th Street
• City Hall: 900 East Broad Street - Outside Room 102
• East District Initiative: - 24 Hours -701 North 25^th Street
• Southside Initiative: 4100 Hull Street

Pay by mail: make checks payable to City of Richmond and mail check or money order to the address on the stub of your bill.

We apologize for any inconvenience this may cause. If you have any questions or concerns please reach out to the RVA311 Call Center at 804-646-7000.

Due to an error, there was a delay in the timely generation of a small number of accounts affecting your bill. We have identified all customers who are impacted. Those customers impacted will have bills post marked on or after May 27th; or have a bill with a due date June 11th, 2021 or later.

If you are an impacted customer, you will be able to pay by June 30th, 2021 without the assessment of penalty and interest.

All other citizens who are not impacted will be assessed standard penalty and interest for late payments.

To pay your bill: online please visit our Invoice Cloud Personal Property Tax Online Payment Page, and in person at City Hall Room 102, Southside Initiative, or East End locations.

If you have additional questions regarding your personal property tax, please e-mail the department at finance@richmondgov.com.

The following information is intended to provide insight about the updated NADA vehicle values for 2021.

Historically, vehicle values tend to depreciate from month to month.  As such, the predicted value of any vehicle would be lower than the value of that same vehicle the previous January. In early 2020, vehicle values were trending as the industry normally expected.  Then, in March, COVID-19 altered the anticipated trends of the automobile industry. As a result, all major vehicle valuation services, not just National Automobile Dealers Association (NADA), indicated increased market values between January 2020 and January 2021 ⁽¹⁾.  Just over the summer of 2020, prices increased over 10% for the US used car market as a whole.  Several key market events, beginning as far back as mid-2019, played a part in the values established in January 2021. 

These events include but are not limited to:

• In March of 2020, The Federal Reserve cut the interest rates to near 0%. These unprecedented low interest rates, on both new and preowned vehicles, allowed consumers to purchase vehicles sooner than they would have in the past. In states that were closed due to COVID-19, buyers sought vehicles from outside of their own state of residence.  A strong demand means higher prices.

• The “COVID-19” related closing of certain auto manufacturing plants for the necessary production of ventilators and other Personal Protective Equipment caused a further reduction in inventory. 

• Large fleet companies (E.g.: rentals agencies and car services) chose not to replace inventory adding to the shortage of preowned vehicles in the market. 

In accordance with The Code of Virginia 58.1-3503, the City of Richmond uses the “Clean Trade-in value” established by N.A.D.A. as fair market value.   The City of Richmond may make adjustments for vehicles based on high mileage or condition, as detailed on the applicable forms available on the City’s website:   https://www.rva.gov/finance/forms

References

1. General Assembly of Virginia-. Code of Virginia (1950), Title 58.1-3503(A) (3). Richmond, VA: Lexis Nexis, 2017.

2. National Automobile Dealers Association. Guidelines, NADA Used Car Guide Industry Update. McLean, VA: NADA, January 2021.

3. General Assembly of Virginia. Code of Virginia (1950), Title 58.1-3515. Richmond, VA: Lexis Nexis, 2017.

In light of the continued impact the COVID-19 pandemic has had on those who live and work in the City of Richmond, the City is offering Tax Amnesty on penalties and interest applied to certain Admission, Lodging, and Meals (ALM) Taxes. This program, enacted by City Council via Ordinance 2021-001, is designed to allow a number of City businesses that depend on public tourism and are being negatively affected by the COVID-19 virus to be relieved of accumulated penalties and interest.

In order to participate in the program, taxpayers that normally file an ALM return and provide a monthly tax remittance would be required to complete an application and ensure they don’t have any unfiled monthly periods, and either pay all taxes due by April 30th, 2021 or enter an approved payment plan by that time. The program will run from April 1st, 2021 through April 30, 2021. Payment plans will require a minimum 25% down payment and a duration of no more than 6 months.

Additional information, application forms, FAQs, as well as an inquiry form if you have any questions about the program can be found at https://www.rvastrong.org/taxamnesty.

Update 3/30/2021 - As the Real Estate Tax Amnesty period closes, in order to ensure last minute applicants are enrolled before the deadline, the Department of Finance asks that all new applicants apply in person at City Hall. This way we will be able to collect all necessary information, reduce processing time, and get as many qualified applicants enrolled in the program as possible. 

In light of the continued impact the COVID-19 pandemic has had on those who live and work in the City of Richmond, the City is offering Tax Amnesty on penalties and interest applied to Real Estate Taxes. This program, enacted by City Council via Ordinance 2021-001, is designed to relieve property owners with accumulated penalties and interest relief.

In order to participate in the 2021 program for real estate, property owners must pay their outstanding real estate taxes by March 31, 2021, or enter a payment plan with 25% down and a duration of no more than 6 months. Amnesty is not granted by default; rather a taxpayer would need to complete an application during the program from March 1, 2021 to March 31, 2021 where Finance staff verify what is being paid versus waived.

Property owners currently participating in the City Assessor’s Tax Credit for Certain Rehabilitated, Replacement or New Structures Program must pay all Tax Year 2021 real estate taxes by June 30, 2021 in order to receive the respective 2021 tax credit. These tax credits are forfeited for the given year if the tax payment isn’t received by June 30th, per City Code Section 26-405(c). The rescinding of a partial tax credit associated with the City Assessor’s program is not considered a penalty that can be waived by the Director of Finance. Property owners participating in the 2021 Tax Relief for the Elderly and Disabled Program must similarly ensure that all Tax Year 2021 real estate taxes are paid by June 30, 2021 in order to receive their respective 2021 relief, per City Code.

Additional information, application forms, FAQs, as well as an inquiry form if you have any questions about the program can be found at https://www.rvastrong.org/taxamnesty.

In response to the continuing COVID-19 Epidemic which disproportionately threatens Richmond’s more vulnerable populations, the City of Richmond’s Department of Finance is offering curbside contactless document pickup for new applicants and those recertifying for the Tax Relief for the Elderly and Disabled Program. We understand that that COVID-19 represents very real barriers to participation with regards to transportation and public health. Continuing and new participants in the program are encouraged to call (804) 646-6015 to arrange for curbside document pickup.

It is the goal of the City of Richmond to include as many eligible participants in this program as possible. To that effect, contactless pick up has been paired with an extension to the application and recertification period through October 30^th. Contactless curbside pickup will be available through Wednesday, October 28^th.

Please see the announcement below for information regarding the extension. Links for all application, recertification, and informational materials can be found here:

• Tax Relief for the Elderly & Disabled Application and Information
• Tax Relief for the Elderly & Disabled - Recertification Form
• Tax Relief - Authorization Form - 3rd Party or Consent
• Tax Relief Brochure

If you have any questions about the program, your eligibility, or wish to arrange for contactless curbside pickup, please call (804) 646-6015 or e-mail us at taxrelief@richmondgov.com as soon as possible.

In light of the ongoing COVID-19 Epidemic affecting the City of Richmond, an application/recertification deadline extension through October, 30th 2020 for the Tax Relief for the Elderly and Disabled Program was passed by City Council at a Public Hearing on September, 28th 2020. It is the Department of Finance’s goal to include as many qualified applicants in this program as possible. To this end, we are reposting all necessary information and application/recertification forms to ensure increased adoption of the program.

Previously, City Council approved income and asset increases for citizens eligible for the Tax Relief for the Elderly and Disabled Program. Effective January 1, 2020, the yearly income allowable increased to $60,000 and the net worth allowable increased to $350,000. Additionally, credit percentage guidelines were increased in most income categories, those with income between $50,001 and $60,000 becoming newly eligible in 2020. (City Code § 26-364). 

The definition of qualifying participants has been expanded and the application/recertification period has been extended through October 30th, 2020. We encourage you to apply or recertify your application. If you are not sure if you qualify, please review the Tax Relief Brochure, Application, and Information forms below. For additional assistance please email taxrelief@richmondgov.com or call (804) 646-6015. 

For those who completed their application/recertification prior to the previous deadline but were unable to provide the necessary documentation to support their qualification there is no need to re-apply. Simply provide your documentation prior to the extended deadline of October 30th, 2020.

• Tax Relief for the Elderly & Disabled Application and Information
• Tax Relief for the Elderly & Disabled - Recertification Form
• Tax Relief - Authorization Form - 3rd Party or Consent
• Tax Relief Brochure

In light of the impact the COVID-19 pandemic has had on those who live and work in the city of Richmond, the City is also offering Tax Amnesty on penalties and interest applied to Real Estate and Tangible Personal Property Taxes otherwise due in June 2020. This program authorized by Ordinance 2020-109 as approved by City Council, is designed to give more payment flexibility to property owners that are being negatively impacted by the COVID-19 virus.

In order to participate in the 2020 program for real estate and personal property taxes, property owners must pay their tangible personal property taxes otherwise due June 5, 2020, and/or their real estate taxes otherwise due June 15, 2020, by August 14, 2020. No special action would be required of these property taxpayers in order to receive a waiver of penalty and interest, so long as they pay the full principal balance due by August 14, 2020, and merely have a property tax delinquency at the time of payment. Any payment plans for property taxes received after August 14, 2020, will include penalty and interest; no waiver of penalty and interest can be made for payments received after that date.

Property owners currently participating in the City Assessor’s Tax Credit for Certain Rehabilitated, Replacement or New Structures Program must pay all Tax Year 2020 real estate taxes by June 30, 2020 in order to receive the respective 2020 tax credit. These tax credits are forfeited for a given year if the tax payment isn’t received by June 30th, per City Code Section 26-405(c). The rescinding of a partial tax credit associated with the City Assessor’s program is not considered a penalty that can be waived by the Director of Finance.

DMV related hold fees are not included in the amnesty program. For more information, please call 804-646-7000.

In light of the impact the COVID-19 pandemic has had on those who live and work in the city of Richmond, the City is offering Tax Amnesty on penalties and interest applied to certain Admission, Lodging, and Meals (ALM) Taxes. This program, authorized by Ordinance 2020-096 as approved by City Council, is designed to alleviate short-term cash flow concerns facing a number of City businesses that depend on public tourism and are being negatively affected by the COVID-19 virus.

In order to participate in the program, taxpayers that normally file an ALM return and provide a monthly tax remittance would be required to submit a return each month (with or without payment), and either pay all taxes due by June 30th or enter an approved payment plan by that time. The program would run from March 20, 2020 (the due date for taxes associated with February 2020) through June 30, 2020. Taxpayers would need to have submitted ALM monthly tax returns related to taxable sales for the months of January 2020 through April 2020 by May 20, 2020 in order to be eligible for the program.

In order to qualify for a payment plan for the taxes becoming due during the amnesty period, a taxpayer must either (1) have been current on their tax liabilities as of February 20, 2020; or (2) have had an existing payment plan in place as of February 20, 2020; or (3) pay in full by June 30, 2020 all prior periods due. Payment plans for taxes that would otherwise be due during the amnesty period will require a minimum 25% down payment and a duration of no more than 6 months.

For more information, please call 804-646-7000. The ALM Amnesty Eligibility Application form can be found here.

Due to the ongoing COVID-19 Epidemic affecting the City of Richmond, the application deadline for the Tax Relief of the Elderly and Disabled Program has been extended to April 30 2020. All forms and information below have been updated to reflect this extension.

City Council approved income and asset increases for citizens eligible for the Tax Relief for the Elderly and Disabled Program. Effective January 1, 2020, the yearly income allowable increased to $60,000 and the net worth allowable increased to $350,000. Additionally, credit percentage guidelines were increased in most income categories, with those with income between $50,001 and $60,000 becoming newly eligible in 2020 (City Code § 26-364).

The real estate tax exemption program for the elderly and permanently disabled was previously simplified. The tax exemption amount for which the elderly or disabled property owner is qualified is based solely on the income of the property owner and others living in the household.

New participants applying to participate in the program for the first time in 2020 will need to complete and file their application by the April 30, 2020 due date. First time applicants will be billed the full, first half, tax amount due January 14, 2020.

Once their application has been reviewed and the exemption amount for which they are qualified is determined, one-half of the exemption will be applied to the January 14th tax bill that has been paid and the taxpayer will receive a refund for the amount of the first half exemption for which they remitted a payment on or before January 14, 2020.

Current participants may notice an increase in the amount of tax relief granted on their 2020 real estate tax bill.

Those currently participating in the program will receive one-half of their exemption amount applied to their first half tax bill due January 14, 2020. Re-certifications and applications, where necessary, will still need to be completed and returned by the April 30, 2020 due date to have the second half exemption amount applied to the tax bill due June 14, 2020.

For both new and current participants The Director of Finance may also approve applicants for Tax Relief for the Elderly and Disabled due to Extreme Financial Hardship. The taxpayer must have experienced an extreme financial hardship in the immediate past tax year or be actively experiencing an extreme hardship in the current tax year. Examples of extreme financial hardship include illness, accident or loss of property, death of a spouse, or other extraordinary circumstance beyond the taxpayer's control. In these types of circumstances, the Department of Finance will give consideration to the Application for Tax Relief.

One-half of the exemption amount will be applied to the second half bill due June 14, 2020. For those eligible for 100% tax relief, the second half bill will show a zero ($0.00) balance due.

To retain the tax exemption for the 2020 tax year, the taxpayer must remit the portion for which they are responsible by the January and June due dates. Failure to do so may result in the loss of the tax exemption for the 2020 tax year.

To obtain a copy of the 2020 Tax Relief Application or a copy of the Authorization Form for someone other than the property owner to communicate with Finance regarding tax relief issues on behalf of the taxpayer, select the appropriate link noted below:

• Tax Relief for the Elderly & Disabled Application and Information
• Tax Relief for the Elderly & Disabled - Recertification Form
• Tax Relief Reinstatement Request Due to Hardship
• Tax Relief - Authorization Form - 3rd Party or Consent
• Tax Relief Brochure

For assistance with questions or concerns as it relates to these changes please contact Tax Relief Staff via email at taxrelief@richmondgov.com or by phone at (804) 646-6015.

Chapter 26 of the City Code was amended on May 13, 2019 via City Council’s Ordinance No. 2019-059 which adds a new Article XVIII concerning the levy of a cigarette tax, for the purpose of imposing a new tax on the sale of cigarettes.

Effective July 1, 2019 a levy of $0.025 per-cigarette will be imposed – resulting in a $0.50 per 20 pack tax. The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamps, of proper denominational or face value, to each package of cigarettes sold within the city.

Every dealer and seller in the city shall have the right to buy such stamps from the Department of Finance and to affix the same to packages of cigarettes. These stamps can be purchased via mail using the distributor or retailer form or can be purchased in person from the following location:

• City Hall – 900 E. Broad Street, Room 102

Failure by cigarette retailers to comply with article XVIII will result in a penalty for nonpayment of ten percent and interest payments of nine percent per year, upon any tax found to be overdue and unpaid.

For more information regarding the cigarette tax, including all necessary forms and FAQs, please visit our Fee, Tax, and License Descriptions/FAQs for Businesses page.

Effective July 1, 2019, Ordinance 2019-124 makes changes to Article VIII - Meals Tax. the Seller's Commission will increase from 1.5% to 3%. The Seller's Commission is for businesses remitting their meals taxes in full and on time by the 20th of the subsequent month. As such, while the rate is effective July 1, 2019 it will first be reflected in meals tax payments remitted by the August 20th covering the month of July.

A copy of the updated Admissions, Lodging, and Meals Tax Coupon is available here as well as on our Fee, Tax, and License Descriptions/FAQs for Businesses and Finance Forms pages.

Section 26-892 of the Code of the City of Richmond has been amended. Effective January 1, 2019, all Business License payments will be due March 1, 2019. Effective January 1, 2019, installment payments for Business Licenses will be eliminated. Payments must be received by or before March 1, 2019.

Effective January 1, 2019, both 2019 Business License and Business Tangible Personal Property Renewal forms must be filed on or before March 1, 2019. Business License Renewal payments must be received on or before March 1, 2019 in order for your 2019 Business License Renewal to be processed. Renewal Application for City of Richmond Business License Form BLR-19 and 2019 and Return of Business Tangible Personal Property.

Payments received after the March 1, 2019 due date will be assessed a 10% late penalty and will accrue interest charges at a rate of 10% per annum. Payments postmarked March 1, 2019 will be considered on time.

For your convenience, you may pay online or you may pay via telephone at 1-866-890-5269. A convenience fee may be charged for use of these payment options.

You may also pay in person Monday through Friday 8:00 a.m. - 5:00 p.m. at any of the following locations:

• City Hall - 900 E. Broad Street, Room 102
• Southside Office - 4100 Hull Street
• East District Initiative - 701 N. 25th Street

You may also deposit your payment in the drop boxes which can be found at each location.

The City of Richmond's meals (also known as prepared food) tax is increasing from 6.0% to 7.5%, effective July 1, 2018. This change is per Ordinance 2018-017's changes to Article VIII - Meals Tax, which also directs the revenues from the rate increase to the renovation and replacement of public school facilities in the city. Further, Ordinance 2018-142, also effective July 1st, establishes a seller’s commission for businesses remitting their meals taxes on time (by the 20th of the subsequent month). A new tax remittance coupon for admission, lodging, and meals taxes is being finalized and will be made available to taxpayers and posted on Finance's website by August 1st, as related to taxable sales occurring on or after July 1, 2018.

Vehicle license fees are also increasing effective July 1, 2018, per Ordinance 2018-143. The fee changes are as follows:

• The fee for vehicles less than 4,001 pounds increased from $33.00 to $40.74.
• The fee for vehicles between 4,001 and 7,501 pounds increased from $38.00 to $45.74.
• The fee for motorcycles from $18.00 to $28.74.