Real Property Exemptions
Certain real estate owned by religious, educational, and charitable organizations may be exempt from taxation. Real property exemptions are authorized by the Constitution of Virginia and the Code of Virginia. Exemptions fall into two categories. Exemption by "Classification" relates to property used for such uses as schools, houses of worship, or volunteer fire departments. Exemptions by "Designation" relate to property used for purposes, and by organizations, not specifically "classified" in the Constitution of Virginia or Code of Virginia. Exemptions by "Designation" must be approved by the James City County Board of Supervisors, whereas exemptions by "Classification" are administratively processed by the Real Estate Assessments Division (Division).
All requests for exemption should be made by filing a Real Property Exemption Application with the Director of the Division 757-253-6761. All applications require notarized signatures, and applications for exemption by "Designation" require a nonrefundable $100 application fee, to cover expenses associated with advertising the required public hearing. Checks should be made payable to: Treasurer, James City County. The mailing address is:
Real Estate Assessments Division
101-F Mounts Bay Rd.
P.O. Box 8784
Williamsburg, VA 23187-8784