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Rockbridge supervisors deny Virginia Institute of Autism tax-exemption requests for vans and school building
Summary
The Rockbridge County Board of Supervisors voted unanimously April 28 to deny two ordinances that would have exempted personal and real property owned by the Virginia Institute of Autism from local taxation. The board heard staff legal guidance and brief remarks from the school director before voting to deny both requests.
The Rockbridge County Board of Supervisors on April 28 voted to deny two ordinances that would have exempted property owned by the Virginia Institute of Autism from county taxation.
County staff opened the public hearing and described the legal standard for exemption under the Code of Virginia. The first ordinance would have exempted two Kia Sedona minivans used by the nonprofit school from local personal-property tax; staff said the vehicles were purchased used last September. The second ordinance would have exempted the school property the organization purchased in January.
Megan Harding, director of VIA’s Lexington Day School, told the board the nonprofit now serves 11 students and expects to expand to 24–30 students. “We are a nonprofit, and we would like to be able to focus our funds on our client services and our staff,” Harding said. She asked the board to consider the exemption so the school could direct more resources to services and keep costs low for families.
County staff referenced Code of Virginia §58.1-3651 as the statutory framework the board must apply when evaluating exemption requests, including 501(c)(3) status, public benefit, and potential fiscal impact on the locality.
After the public comment period closed, a motion to deny the personal-property exemption passed on a roll call; the board then voted to deny the real-property exemption. The votes were recorded in the meeting minutes as unanimous in favor of denial.
Votes at a glance
Personal-property exemption (two Kia Sedona minivans): motion to deny passed 5–0. Staff said the vans were purchased used in September; staff provided vehicle valuations and estimated annual tax figures during the hearing.
Real-property exemption (school building): motion to deny passed 5–0. Staff said the organization purchased the property in January for $1,000,000; staff provided the assessed value and an annual tax estimate during the presentation.
The board did not adopt either exemption ordinance at the meeting. Staff advised that a negative vote on an ordinance is treated as an affirmative denial under the county’s procedures; no further action was taken.
