Evening star., 1942-01-12
Virginia Asked
To Relieve Dual
Tax on Income
Bill Will Be Offered
To Exempt Voters
Living Elsewhere
By ALEXANDER r. PRESTON.

ny hAGAh1NDEn ~ = kA6o O1Ns
The Virginia General Assembly
this week will be asked to pass q
law that would ease the income tax
burden Of hundreds Of District resi-
dents who retain votin0 privileges
in Virginia.
Commissioner Of Revenue Harry
K. Green Of Arlington County said
he will ask the country's representa-
tives in the legislature to sponsor q
law to relieve Virginia voters living
in other jurisdictions from dual in
come taxes.
Another proposal to be urged on
State Senator william D. Medley
and Delegate Charles r. Fenwick,
both of Arlington, would give county
taxpayers "a day in court" or pro-
vide them a right to protest to re-
assessment officers when a higher
valuation is placed on properties for
tax purposes.
A third major item Of legislation
favored by the revenue commissioner
would clarity the status of new resi-
dents of Virginia so as to make them
subject to State income taxes when
they have resided in Virginia one
year prior to the tax deadline.
Other Technical Points.
Mr.. Green will seek passage Of
the legislation in his capacity as
chairman of the Legislative Com
mittee of the Commissioners Of
Revenue Association of Virginia.
There are several other bills which
the association is sponsoring, but
they are concerned only with techni-
calities, Mr.. Green said.
The amendment to the tax code,
which would relieve Virginia voters
living in other jurisdictions from
dual taxation" on their incomes,
Is patterned after an amendment
recently adopted in North Carolina,
Mr.. Green said. The proposed law
would fatty exempt from Virginia
income taxes all persons who pay
their poll taxes to retain voting
privileges in the Old Dominion, but
who actually reside and are en-
ployed in another jurisdiction and
who are taxed by that jurisdiction.
Unaffected by the proposed law
would be cases such as that Of an
individual living in the District.
or any other State. who is en-
ployed and is paid in Virginia.
Such a person would continue to
pay a Virginia tax on his income,
but Virginia would deduct the
amount the person was required to
pay to the other jurisdiction by
reason of his residence there. This
is a reciprocal agreement which
Virginia has with certain other
Jurisdictions. As an example, the
District levies no income taxes
against District workers who live in
Virginia.
The second legislative proposal,
designed to place property owners
on notice when a new assessment
is to be made, would supplant the
present method whereby property Is
reassessed and the property owners
learn of this only when it is too
late" Mr.. Green declared.
No Notice Of Reassessment.
A general reassessment of real
estate Is made every four years by
officers appointed by the Circuit
Court Judge. The assessment Is
agreed on and the taxpayers do not
know of any new valuations placed
on their property until the commits
sioner of revenue mails the annual
tax bills.
Protests of assessments can be
made only by petition to the Circuit
Court for review, often involving
substantial expenses such as at
torneys' fees and court costs which
in some instances exceed the amount
of tax that might be saved.
The Commissioners of Revenue
Association recommends that the
assessing officers be required to give
at least 80 days notice to all tax
payers whose assessments have been
raised, before the permanent value
Is established and the records are
closed.
Although his Office must issue the
tax bills in accordance with the
assessments established every four
years, Mr.. Green said he has no
authority to adjust any erroneous
assessment. In years between the
general reassessment Mr.. Green's
Office is authorized only to assess
new improvements made on real es-
tate. The commissioner has long
followed the practice of notifying
taxpayers of the assessments placed
by his Office and the affected citizen
is informed:
IF for any reason you deem the
assessment on your new building too
high, we would be pleased to talk
the matter over with you within
the next two weeks, before our land
book is prepared"
Permanent Assessing Studied.
The League Of Virginia Munich
palities will sponsor legislation per-
mitting Virginia cities to set up a
permanent assessing officer who will
make q continual reassessment study
to replace the present method Of
investigating values every four years.
The plan has been Endorsed by
Alexandria officials.
When asked If the leagues pro-
posal should be altered to include
Arlington County because Of that
countys urban characteristics. Mr.
Green said he believed q permanent
assessing organization would be q
needless expense which would not
be compensated by the amount Of
extra revenue attained.
The third major legislative pro-
posal would alter the existing six
months exemption from taxes now
extended to Virginia residents who
claim to be domiciled in another
State. At present, persons who have
lived In Virginia less than six
months prior to January ! Of any
year, but who claim legal domicile
In another State, are not subject to
tax In that year. As result such
persons who moved into Virginia
after July l are exempt from taxes
which are collectable on December
5 of the following year.
Mr.. Green will propose a new law