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Board unanimously grants tax exemption to Virginia Nottoway Indian Circle & Square Foundation
Summary
After a public hearing, the board found the Virginia Nottoway Indian Circle & Square Foundation met statutory criteria and approved an ordinance exempting its property (assessed $109,200) from local real‑property taxation.
Staff summarized the legal standard under Virginia Code §58.1‑3651 that allows localities to exempt nonprofit properties used for historical and cultural purposes. Amy Carr, commissioner of revenue, provided an assessed value of $109,200 and an annual tax equivalent of $775.32 for the subject property at 23186 Main Street in Capron (tax map numbers provided in staff materials).
Sheila Elliott, chair of the Virginia Nottoway Indian Circle & Square Foundation, described the organization’s mission (education and cultural preservation for the Nottoway Tribe of Virginia) and said the foundation operates primarily on member donations and grants. Public commenters, including residents and representatives of the Southampton Historical Society, expressed support for the exemption.
After closing the public hearing, a supervisor moved to grant the exemption, another seconded and the board voted unanimously to adopt the ordinance exempting the property from local real property taxation. Staff noted the property owner should also check town-level tax exemption procedures if the property sits inside Capron town limits.
Next steps: county staff will process the ordinance paperwork and advise the applicant about any separate municipal (town) exemption process if needed.
