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Southampton County adopts vehicle tax exemptions for volunteer fire and rescue members; supervisor discloses conflict
Summary
Following a public hearing, the board approved two ordinances to exempt one qualified volunteer vehicle from personal property and vehicle‑license tax; staff estimated the cost at about $216,000 and one supervisor abstained because of a personal affiliation with a volunteer department.
The Southampton County Board of Supervisors approved two ordinances on Aug. 27, 2024, to exempt one qualified vehicle owned by volunteer fire and rescue personnel from personal property tax and the $28 vehicle license tax.
At a joint public hearing staff explained that, under Va. Code §58.1‑3506, localities may exempt one vehicle owned by a certified volunteer and described a process in which each department chief certifies eligible volunteers. Amy Carr, the county revenue official, said the county would accept certification information from the county association president and apply exemptions for the current tax year.
Cost and budget treatment: Finance staff told the board the FY‑25 budget includes a reduction in personal property tax revenue to accommodate this retention and recruiting measure. The treasurer (Ms. Lowe) provided a budget estimate of approximately $216,000 for the exemptions; staff told the board that replacing volunteer responders with paid staff would cost millions more.
Conflict disclosure and vote: One supervisor announced an abstention from voting on the ordinances because of a personal affiliation with an Ivor volunteer fire department. The board discussed taking each ordinance separately and then voted to adopt the personal‑property exemption and the vehicle‑license exemption; staff said exemptions would take effect for the current tax year and apply for tax due Dec. 5, 2024, provided the certified forms are submitted.
Implementation: The county plans to use forms modeled on other Virginia localities; each volunteer department chief will certify eligibility to the county association president, who will coordinate with the commissionerof revenue for processing. Staff noted tight timing to implement the exemption for 2024 but said they had a plan with the revenue office and the association.
What remains open: The board did not publish a detailed, line‑by‑line estimate of which funds will absorb the $216,000 reduction beyond the FY‑25 budget offset mentioned; supervisors said the amount was included in the current fiscal planning.
