Source: http://www.co.new-kent.va.us/faq.aspx
Timestamp: 2019-04-21 22:05:05+00:00

Document:
The Board of Supervisors is an elected body of five members representing the five districts that make up New Kent County.
You can find your district's supervisor by calling the General Registrar at (804) 966-9699.
Please visit our Notify Me service, select Calendars from "Available Lists" at the top and sign up to receive notifications about upcoming meetings through the Board of Supervisors' Calendar.
1. What is the current residential building code edition enforced in New Kent County and how long will it be in effect?
The 2015 edition of the Virginia Residential Code is currently being enforced. It is based on the 2015 ICC International Residential Code. The Virginia Residential Code is the detached one and two family dwelling portion of the Virginia Uniform Statewide Building Code. All jurisdictions in the Commonwealth of Virginia enforce the Virginia Uniform Statewide Building Code (USBC) 2015 edition. The 2015 USBC became effective September 4, 2018.
The responsible party will be required to submit construction documents showing the extent of the work, a building permit will be issued "after the fact," and an inspector will determine if any of the elements of the construction must be exposed to see if the work complies with the code. The responsible party may be required to undo any portion of the completed work to prove that the work meets code. After the work has been inspected and approved, the structure can be legally occupied.
4. What are the county setback requirements for my house or garage?
The county setback requirements are administered by the County Planning Department. They can be reached by calling (804) 966-9690.
All permits are valid for six months from the time that the permit is issued. Every time that there is an inspection on the project, the permit extends for another six months.
Please be sure all the work is completed to the point of the requested inspection.
7. Why do I have to wait until the next working day to get my inspection?
The building code requires the County to make an inspection within two working days after receiving a request to inspect. Our policy provides that, under normal circumstances, we will make the inspection within one working day after receiving the request.
Each morning at 8 a.m., inspectors are assigned their workload, which consists of inspection tickets for requests received the previous day as well as other assignments. In addition to their daily inspection workload, inspectors often have other duties to attend to, including court appearances, training, and issuing enforcement notices. In order to balance the requirements on their time, inspectors must arrange their workday before leaving our offices each morning. This includes routing their inspection ticket workload for the greatest efficiency. Therefore, each inspector's workload is predetermined at the beginning of each workday. This allows the greatest optimization of our resources and facilitates a better inspection process.
8. When can I receive a Certificate of Occupancy for my new single family dwelling?
A Certificate of Occupancy (CO) is issued the next business day after your final inspection and ready for pickup after 3:00pm. CO's will not be faxed or emailed under any circumstances.
1. How can I correct an error in my business tax filing?
Local business taxes are self-reported and every effort should be made to file timely and correctly by the required deadlines. If an assessment has been erroneously levied on a business based upon incorrect information, please contact a representative in the business tax division who will determine whether the error can in some cases simply be corrected, as in the case of a typo; for example or whether an administrative appeal should be filed.
Virginia Code § 58.1-3703.1 provides that any person assessed with a local license tax as a result of an appealable event may file an administrative appeal of the assessment within one year from the last day of the tax year for which such assessment is made or within one year from the date of the appealable event, whichever is later, with the Commissioner of the Revenue or other local assessing official. An appealable event is defined as an increase in the assessment of a local license tax payable by a taxpayer, the denial of a refund, or the assessment of a local license tax where none previously was assessed. Business license, tangible personal property, machinery and tools, and transient occupancy taxes may also be appealed under Virginia Code § 58.1-3980 within three years from the last day of the tax year for which such assessment is made or within one year from the date of the assessment, whichever is later.
Virginia Code § 58.1-3983.1 clarifies a taxpayer's appeal rights. An application should be filed with the Commissioner of the Revenue's office. Virginia Code § 58.1-3983.1 states that an appeal must be filed in good faith and sufficiently identify the tax periods covered by the challenged assessments, the amount in dispute, the remedy sought, each alleged error in the assessment, the legal grounds upon which the taxpayer relies and any other facts relevant to the taxpayer's position. Should the appeal be filed on behalf of another person or business, the appeal letter should also include evidence of the authority to file an appeal on behalf of the taxpayer.
4. When will my taxes be due if I am appealing my assessment?
Taxes must be filed and paid on the due date regardless of whether or not an appeal is taking place. Taxes not paid by the due date will result in a late payment penalty plus a monthly interest charge. If you pay your taxes in full and there is an assessment change, over-payments will be refunded or underpayments assessed. Assessment appeals do not relieve businesses of paying taxes by the due date.
5. What if I disagree with the determination by the Commissioner of Revenue?
Taxpayers who disagree with the final determination issued by the Commissioner of Revenue may appeal the local determination to the Tax Commissioner of the Commonwealth of Virginia at PO Box 1880, Richmond, VA 23218-1880. The appeal to the State must be filed within 90 days of the final local determination. The appeal shall be in such form as the Tax Commissioner may prescribe and the taxpayer shall serve a copy of the appeal upon the local assessing officer.
The appeal should contain the following: (1) Complete application for review as submitted to the local assessing officer. (2) Local assessing officer's final local determination. (3) A statement explaining why the taxpayer believes the local assessing officer is in error. The statement should include analysis of how the local assessing officer misinterpreted or misapplied facts or legal authority and also include facts, issues and legal authority that the taxpayer believes the local assessing officer failed to take into consideration.
Collection activity may commence or resume at any time after the date of the final local determination and will not be suspended until a Notice of Intent to Appeal or Appeal to the Tax Commissioner is timely filed and the Commissioner of Revenue receives a copy.
New Kent County requires all businesses (include home occupations) to file for a license, with the exclusion of out-of-county contractors doing less than $25,000 and manufacturers.
Every person or business subject to licensure shall not be taxed a license fee or collected on any amount of gross receipts less than $10,000.00. However, a completed license application is required in order to receive a certificate. The $10,000.00 minimum gross receipts requirement does not apply to itinerant merchants or peddlers; carnivals, circuses, festivals, fairs, cultural events, etc.
You may request a license application be mailed by calling our office or go to Applications & Tax Forms. County residents must also complete a Certification of Zoning application with each new business license application or if their business location moves within the County.
3. How much will the license cost?
Business licenses are based upon gross receipts and business type. Please refer to the application for more detailed information.
4. When/how do I renew my license?
There has been a change to the business license renewal process for 2015.
1. License renewal packets are mailed in the spring of each year.
2. Return the completed renewal packet by May 1. Report prior year gross receipts. File the Business Property Report Form-762. This form is required even if you have no business equipment to report. Failure to submit this form will result in a statutory assessment. Renewal applications do not require a tax calculation. Do NOT send payment with your renewal.
3. The Treasurer's office will mail a bill to you with the tax amount due. Pay by June 30.
4. A business license will be mailed to you upon receipt of payment.
1. Does New Kent County process State income taxes?
New Kent County does not process State incomes taxes. Please contact the Department of Taxation if you need assistance or have questions. Estimated tax payments may be filed through New Kent County or the Department of Taxation. Send all vouchers to either New Kent County or to the Department of Taxation.
Virginia State Code Section § 58.1-3503 defines personal property as automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers, and aircraft.
New Kent County will file a tangible personal property report with you. In May of the tax year, we mail our taxpayers a copy of the personal property owned as of January 1 and assessments for that tax year. Please review this form carefully to make sure it is accurate. If changes are necessary (this includes unreported condition and mileage), you should write the changes on the form and return a copy to our office by July 1. We will review these forms and make the necessary changes prior to billing.
3. I am a new resident to New Kent County. How do I register with the county?
The Commissioner of the Revenue welcomes you to New Kent County. All vehicles should be registered with the Virginia Department of Motor Vehicles (DMV) prior to notifying us.
Vehicles can be registered by visiting our office, by emailing a Vehicle Registration Form, or faxing a copy of the vehicle registration to (804) 966-5562.
4. I am moving out of New Kent County. What do I need to do?
Please contact the Commissioner of the Revenue's office at (804) 966-9610 to update your address. Please be aware that New Kent County is a non-prorating jurisdiction. Personal Property taxes are owed as of January 1 of the current year.
5. I am planning to dispose of my vehicle. What do I need to do?
Virginia DMV requires notificaiton within 30 days of selling, trading, junking, etc. a vehicle by completing the back portion of the vehicle registration form. Once DMV has been notified, you are required to notify the Commissioner of the Revenue. You may notify the office via telephone, fax, mail, or email.
6. Do I need to register a leased vehicle with New Kent County?
Any leased vehicle, including business vehicles, garaged in New Kent County must be registered with our office immediately following the date the vehicle moved to the County. The lessee is responsible for registering the leased vehicle with our office regardless of the party responsible for the taxes.
7. I am in the military; do I have to pay personal property taxes?
If your legal domicile is Virginia, your vehicle(s) is/are subject to personal property taxes from the locality where you are registered regardless of where the vehicle is garaged during your active military service. If your vehicle is titled in Virginia, but your legal domicile is not in Virginia, your vehicle is not subject to Virginia property taxes. A copy of a current LES statement is required to absolve any liability to Virginia. This policy only applies to vehicles registered/titled to active military personnel.
8. I own an antique vehicle with antique/vintage restricted tags, do I have to register this vehicle?
Yes, all vehicles need to be registered with New Kent County. If the vehicle is classified as an antique or vintage and has permanent license plates issued as specified in Virginia State Code Section § 46.2-730, then the vehicle is not subject to taxation.
9. My spouse and I are separated and our vehicle is jointly owned. Who is responsible for the personal property taxes?
The vehicle is taxed in both names and both parties are equally responsible for the taxes until the title is changed with DMV. New Kent County is a non-prorating county. Personal property taxes are assessed as they are titled on January 1 of the tax year.
10. How do you determine the assessment on a vehicle?
We use the Eastern Edition, N.A.D.A. Official Used Car Guide effective as of January of the year of tax. We use the lowest value, which is the loan value and do not add for optional equipment. High mileage and/or condition are taken into consideration if you reported.
11. When are personal property taxes due? Where do I send payements? How much did I pay in taxes last year?
Personal Property taxes are due on December 5. Payments should be sent to the Treasurer's Office. The Treasurer's Office can answer any questions you have about current and past tax payments.
12. Does New Kent County offer a discount for vehicles with high mileage?
High mileage and/or condition are taken into consideration if reported. Mileage and condition discounts are based upon January 1 of the tax year. The criteria for the high mileage discount program conform to the guidelines provide by N.A.D.A. Your mileage must be reported at the time of registration or on your Personal Property Tax Return due by July 1. This report is mailed to you in May and must be returned by July 1.
13. Why do I need to file for the high mileage discount every year?
The amount of discount applied to the assessment is calculated according to the year of the vehicle, the make, and the amount of mileage. In order to ensure that you receive the greatest amount of relief available, our office requires a year update of information.
14. How do I contact DMV to update my vehicle information?
The customer service telephone number for DMV is (804) 367-0538. You may also access their website through the following link.
15. When will I stop paying personal property tax?
The Governor's "No Car Tax" plan is not a complete elimination of car taxes. It is inteded to alleviate the tax burden on the first $20,000 of assessment value. It excludes campers, motor homes, trailers, business, and farm vehicles.
The current tax rates can be found through the following	link.
2. Where can I find out how much I have paid in real estate taxes?
All tax payment information is handled by the	Treasurer's Office.
3. How often is my real estate assessed?
New Kent County has a general reassessment every two years.
4. Where can I get a copy of my survey/plat/deed?
Plats and deeds are recorded in the	Circuit Court Clerk's Office.
5. How do I find out the current owner on a parcel of land?
Visit our online real estate website through the following link.
6. Where are the parcel maps located?
The tax maps are in the Commissioner's Office, Room 202 Administration Building and in the Circuit Court Clerk's Office. They are available for public use Monday-Friday 8:00 AM until 4:30 PM. Online mapping can be found through the GIS Office.
7. Where can I find assessments for real estate located in New Kent?
8. I just built a new home. What will my taxes be?
New construction is pro-rated from the date of inspection with substantial completion.
9. How do I find out about any easements or rights-of-way on my property?
Information on rights-of-way and easements are recorded in the	Circuit Court Clerk's Office.
10. Where can I find out how my property is zoned?
All zoning information is handled by the	Department of Planning.
11. Where do I get a building permit?
Building permits can be filed with the	Building Development Office.
12. I recently paid off my mortgage. Is there anything I need to do?
Your mortgage company should assist you with the filing of your certificate of satisfaction. We recommend that you verify your mailing address with us to ensure that you will receive your tax bill.
13. When are real estate taxes due?
Real estate taxes are due December 5th of the tax year. New Kent County only bills once a year. If you have questions regarding the payment of taxes, you should contact the	Treasurer's Office.
14. When I purchase new property, when will the tax ticket reflect the change?
The tax bills are produced based upon ownership of January 1 of the tax year.
15. How do I find out information on the Agricultural & Forestry District program?
Any questions regarding the AFD program should be directed to the	Department of Planning.
1. Why tax Real Property?
Real Property taxation pays for government services that citizens rely on every day. Each time you call the sheriff or fire department, have a bus pick up your child for school, each at an inspected restaurant, use a New Kent County refuse site, etc; you are using a service that is primarily funded by Real Property taxation.
2. What is the difference between real and presonal property?
For property tax purposes, real property refers to land and buildings and the rights associated with ownership. Personal property refers to automobiles, trucks, motorcycles, motor homes, trailers, semi-trailers, aircraft, and boats. Personal property can also refer to the furniture and equipment owned or used by businesses.
3. What is the difference between the sale price, an appraisal, and an assessment?
Sale price is the actual price a buyer pays for a particular property. An appraisal is a detailed single property valuation, and may be obtained any time throughout the year. An assessment is a mass appraisal of property in a jurisdiction as of January 1 for tax purposes. Assessments are based on large numbers of sales that are analyzed to determine values for large groups of similar properties.
4. If I no longer own this property, what should I do with the notice?
§ 58.1-3330 (c) of the Code of Virginia requires you to forward the notice to the new property owner.
5. Can I obtain a copy of my real estate assessment card?
Yes, real estate records are public records and can be obtained through the office of the Commissioner of the Revenue at any time during the year. Assessments are also available online through the following link.
6. If my taxes are paid through my mortgage escrow, do I have to do anything with this new assessment?
Yes. You should notify your mortgage company of your new assessment. Ask that they adjust your escrow account accordingly. Otherwise, your mortgage company will not be notified of any change in your tax amount until they receive the next tax bill.
7. How will this affect my taxes?
General reassessments are not designed to be a county-wide tax increase. This process is intended to fairly and equitably distribute the real estate tax burden among property owners in proportion to the fair market value of their real estate. The law ensures that a general reassessment cannot be the cause of an increase in taxes. Once the reassessment is complete, state law requires that the tax rate be equalized. It is the responsibility of the Board of Supervisors to determine the budgetary needs of the County and the tax rate necessary to effectively meet those needs.
8. Why does the Commissioner of Revenue’s office re-inspect my property even if nothing has changed?
A physical inspection is required to check for depreciation of a property and to certify that all the information on property record is accurate and up to date. A physical inspection of the property is also required by law at least once every six years. Even if a third of the properties are physically inspected, all properties (100%) are reevaluated in a reassessment year.
9. Why do the assessors not schedule for an appointment to come inspect a property?
New Kent County contains over 17,000 parcels that need to be reviewed at least once every six years. There are only two field inspectors at this time. In the interest of cost and time efficiency, the assessors are not able to schedule appointments to inspect a property. Several newspaper ads hare run to inform the public of the ongoing reassessment.
10. Why was my property not inspected this year?
At this time, there are only two assessors with close to 7,500 parcels with improvements that need inspection. With over 9,500 vacant properties to review, there is not enough staff to conduct a complete inspection of the county in one, or even two years.
11. Do assessors go inside the home during an inspection?
No. Reassessments are based upon finding each property’s equitable and fair share of the real estate tax burden. That is to say every taxpayer is assessed on an equal basis. The time and resources are not available for every home to have an interior inspection. Invasion of privacy is also a consideration. Certain exceptions apply if the assessor is invited into the home to review abnormal depreciation or other factors that could influence the assessment. An assessor obtains interior information through taxpayer correspondence and available historical data.
12. Do I have to allow the assessor on to my property?
The New Kent County assessor has a legal right to be on the property. However, if requested, the privacy of the taxpayer will be respected and the property will be statutorily assessed. An assessor will send a letter or leave a note if he or she cannot gain access to the property in such cases of a gate being locked, one or more children being present in the home without a parent or guardian present, etc. If there is no response, the home will be statutorily assessed.
13. What is a statutory assessment?
If an assessor cannot gain access to a property, the assessor will have to make estimation on the value of the property based upon all available information. A statutory assessment is based upon the best information available to an assessor and does not account for depreciation, materials used, etc. You will not be able to contest a statutory assessment.
14. The reassessment process has always been overwhelming. Why should I expect this year to be any different?
Assessments prior to the January 1, 2010 assessment were conducted by an independent assessment company that was contracted by the Board of Supervisors. Legally, this means the Commissioner of Revenue’s office can make judgment and opinion decisions that could not be made before. Steps are being taken to ensure a smooth process for the taxpayers. The goal is to assist the taxpayer in their understanding of the assessment process, raise public awareness, and give every opportunity to taxpayers to alert us of any inaccuracy with their property record through the use of open forums, newspaper articles, and the mailing of the property record cards. We are always open to comments and suggestions as we work to refine this process for ourselves and the taxpayers.
15. How does the Commissioner of Revenue’s office come up with a value for my assessment?
Mass appraisal is a very complicated process. An accurate real estate property record database provides the foundation for the assessments. The first step is to narrow down a list of all the sales in the jurisdiction to a list of qualified sales. An unqualified sale such as a family sale, foreclosure, gift, or short sale would not be used for the purpose of mass appraisal because it would not indicate what a typical, well-informed purchaser would be willing to pay for a property. Qualified sales are analyzed by neighborhood, condition, construction details, and other factual features to determine base price per acre and square foot for particular types of properties in particular neighborhoods, or areas. Further adjustments are made based upon right of ways, water or golf views, etc. The value of the adjustments is made by further analyzing the qualified sales.
The above description is an over-simplified translation of a very complicated process. However, while it may seem like common sense, it helps to understand that individual properties are NOT assessed individually. Onsite inspections are conducted only to verify that real estate property records are accurate and up to date. Base price per acre and square foot amounts are determined by analyzing sales in given areas and are applied to like properties in given areas to determine a value after necessary adjustments are made for special conditions on the property.
16. If I just recently sold my home, isn’t that the fair market value?
Not necessarily. One sale does not constitute market value. Sales of similar properties must also be reviewed and analyzed to determine if a single sale is an accurate estimate of fair market value.
17. Do all improvements the same age get the same amount of depreciation?
No. Depreciation adjustments may vary based upon grade and condition. Improvements that have been allowed to deteriorate would be depreciated more than well-maintained homes.
18. Do all New Kent County assessors use the same methods in assessing my home?
Yes. New Kent County assessors use the Vision Appraisal CAMA (Computer Assisted Mass Appraisal) system to assess all real estate in New Kent County.
19. Why are some properties assessed higher or lower than what they sell for?
Mass appraisal is not an exact science. Assessments may not be exactly the sale price of a property due to the limitations of exterior inspections and knowing that even comparable properties do not sell for exactly the same price. A model is developed by the Commissioner of Revenue’s office that attempts to get as many properties as close to their market value as possible. An assessor tries to monitor the properties so that assessments are fair and equitable and not in excess of market value.
20. Why is my assessment changing?
There are many reasons for a change in property values. One of the most common reasons is that real property usually appreciates in value over time. Value changes can also be a result of additions, alterations, or the demolition of improvements. Property assessments can appreciate in value if the market desirability increases, even without physical improvements.
The purpose of a reassessment is to measure the change in market value of a home as of the effective date of the reassessment. An assessor that analyzes the market for the purpose of a general reassessment does not create value. Value is established through the buying and selling of real estate on the open market. An assessor’s legal responsibility is to determine the fair market value of a property and ensure uniformity and equity amongst all properties. Even though the market is constantly changing, assessed values do not change until the next general reassessment.
21. How can a property be assessed for more than its purchase price?
Real estate may be assessed for more than the purchase price because the assessment reflects fair market value. Fair market value is not necessarily the price paid for a piece of real estate, but rather, what it is worth on the real estate market at the date of measurement. Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for a property. Since the market value is determined at a place in time, market value continues to change after a sale takes place. Values also change, and the property value may have gone up since the purchase. This is especially true if a piece of real estate was purchased several years ago, or if a person happened to get a good buy because of a distress sale condition. Assessed value should represent fair market value at the time of the reassessment, which may or may not be the same as purchase price or a real estate sales price.
22. How can my land value increase at a faster rate than my house?
As more and more land is developed, the supply of available vacant land decreases, driving the sale prices of land higher. As sale prices of land increase, so does the subsequent value of all land, both improved and unimproved.
23. Do all assessments change at the same rate?
No. There are many factors that determine the fair market value of a home. Assessments in one area can rise while assessments in another area can remain the same or even decline even within a single jurisdiction such as New Kent County. There are numerous factors within an area that can determine the rate at which an assessment will change. These factors can include, but are not limited to: location, condition, size, quality, bed and bath count, etc.
24. What is a “Site” and how is it valued?
A “Site” is all or part of a parcel that is best suited for single family residential construction. Applying the concept of “highest and best use”, this part of the land parcel is worth significantly more than the residual acreage.
25. Why is the acreage of my property valued at a higher price per acre than my neighbor?
Property B is valued at $295,000 with 50 acres.
This example using fictitious numbers for demonstration purposes only is an example of how you cannot simply divide the total land assessment by the total acreage in determining equity. Please note that home site and residual acreage values differ depending upon location and special conditions that influence a property.
26. Why is the foundation of my home included in the assessment?
A home cannot be built without a foundation. In the real estate market, different types of foundations contribute different values to a property. The same home with a pier foundation will sell for a different amount than a home with a basement or a crawlspace. These factors are taken into account when determining a property’s assessment.
27. How can you tax an outbuilding that has no electricity and is not livable?
The assessed value is the sum of the value of all the factors on your property. Outbuildings such as sheds, barns, and detached garages add functionality and utility to your property, thereby increasing the market value of your parcel.
28. My house is under construction and only partially complete. Why are you not waiting until it is complete to assess me?
New construction that is not fit for occupancy is assessed at its value reflecting the percentage of completion (e.g. 50%, 75%, etc.). When the new construction is substantially completed and/or fit for use it is picked up at 100% assessment for the remaining months of the year.
29. What if my new assessment is too high?
The Commissioner of Revenue’s office has an appeal process. Please be sure to completely fill out all components of your application. Incomplete applications will be denied a hearing.
If the resulting value is still not satisfactory, the Board of Equalization will begin hearing cases after the Commissioner of Revenue’s office completes their review. If the resulting value is still not satisfactory and you wish to contest the real estate assessment further, you may present your case before the New Kent County Circuit Court. It is important to note that in order to appeal to the New Kent County Circuit Court, the taxpayer must first contest their case with the Board of Equalization. The Commissioner of Revenue’s office cannot overrule any decisions made by the Board of Equalization or the Circuit Court.
30. If my assessed value of my property goes down, will my taxes go down?
Assessed Value * Tax Rate = Tax Amount Due.
Each year the Board of Supervisors will analyze the taxable base of the county and evaluate the county needs. A tax rate will then be determined for the budget year. In a reassessment year, it is possible for an assessment to go down and yet still result in a greater tax amount due.
31. Why did I receive a prorated tax bill?
A prorated bill can be a result of new construction or a correction to the real estate property record. In the case of new construction, you will receive a prorated bill for the months of completion of the construction. As required by law, the taxpayer will be notified by mail if there is an error with the property record that results in a change of assessment. If the resulting change increases the assessment, you will receive a prorated bill in the mail. In the case of a lower assessment, a refund check or an abatement of unpaid tax will result.
32. Is there tax relief for the elderly or disabled?
Yes. There is an annual application process available for the elderly or disabled who wish to receive tax relief. Please note that both exemption and deferral programs are available. The Commissioner of Revenue’s office can be contacted for detailed information regarding the requirements for these programs.
33. I live in a manufactured “mobile” home, what is the “Improvement Value” that I am taxed for?
Manufactured homes are taxed as personal property unless they have been converted over to real estate. Prior to conversion, anyone who owns their own land and places a manufactured home on it will receive a real estate bill for the assessed value of the land and any improvements (porches, decks, paved driveways, fences, etc). The land and improvements are taxed as real estate, and the manufactured home is billed separately as personal property.
34. What if I see a factual error on my property record card?
Please let the Commissioner of Revenue’s office know! Inaccuracies with the property records are not intentional and are typically the result of a clerical error. The ugly truth is that with over 12,000 detailed records to maintain, inaccuracies are inevitable. While incorrect information is present, an overwhelming majority of the information is accurate. The Commissioner of Revenue’s office can only act on the best information available to them. As such, all tax assessments are conducted with the assumption that the historical data is accurate unless an error is brought to our attention by the taxpayer or discovered by our staff. Please note that the taxpayer’s opinion of a high assessment does not constitute a factual error. Factual errors can include, but is not limited to, inaccurate information regarding square footage, construction details, special conditions on land, etc.
1. What is considered Business Personal Property?
Virginia State Code Section § 58.1-3503(17) defines business personal property as all tangible personal property employed in a trade or business. Businesses are assessed on, but not limited to, office furniture, fixture, equipment, machinery and tools, and computer equipment.
2. What is the tax rate for business personal property?
The current tangible business property tax rate can be found on the following	page.
3. How do I file a business property return? What is the deadline?
We mail all current business owners this form with their license renewal packet each January. The deadline for filing business personal property forms is March 1 of each year. Business personal property forms obtained by calling (804) 966-9610 or downloaded through this link.
4. I work out of my home; do I still have to file?
Yes. The business personal property tax must be paid on all business equipment.
5. How is my business property valued?
For our purposes, the assessment is based on the original cost of the equipment and purchase date. Each year we use a declining value scale, based on the year of acquisition, to adjust the value for taxation.
6. Do I have to file a new business property return each year?
Yes. In order to keep our records accurate, the information needs to be updated each year to reflect any changes.
If you are a business located in New Kent County, you must report each year even if you do not have any equipment.
1. What tax relief programs are available in New Kent County?
There are three tax relief programs offered in New Kent County.
This first is the Tax Exemption for the Elderly or Totally Disabled. If you qualify for this program, the amount of exemption is based upon the table below. The taxpayer is responsible for any remaining amount of tax over the exemption.
The second program available is the Tax Deferral Program. If you qualify for this program, all of the tax due is deferred. The deferred taxes, including interest, must be paid back within 1 year of the participants' death.
The last relief program available is the Veterans Real Property Tax Exemption program. If you qualify for this program, all of the tax due is exempted.
2. Who qualifies for tax relief?
Must be of age 65 or totally disabled no later than December 31 of the preceding year.
- all of the income of a person qualifying as a caretaker of the owner as set forth in Section § 58.1-3211.1(b) of the Code of Virginia.
The total combined financial worth of the owner as of December 31 of the preceding year shall not exceed $150,000. Total financial worth shall include the value of all assets, including equitable interest, of the owners, but shall exclude the fair market value of the dwelling and up to ten acres of land immediately surrounding the dwelling. Value of household furnishings shall also be excluded.
3. How do I apply for tax relief?
You may visit our forms online, visit our office or call and request an application. If you participated in a tax relief program the preceding year, you will automatically be mailed an application the next year.
4. What is the maximum amount of tax relief I can receive?
The amount of relief offered by the Tax Exemption for the Elderly or Totally Disabled program is based upon the following income table. The taxpayer is responsible for any remaining amount of tax over the exemption.
1. When do I need a land disturbance permit from the County?
A land disturbance permit is required if the ground disturbance on-site will be greater than 2,500 square feet. If the Land disturbance includes all areas that will be graded, or have dirt laid down and graded out, area that will have stockpiles, and any other disturbance that will result in the disturbance of the soil surface. Areas to be sure to include when estimating the area of disturbance are the area of construction, the drainfield, driveways, and areas where excavated material will be spread out and fine graded or stockpiled. For projects that are going to disturb approximately 1,000-2,499 square feet the County may require a Land Disturbance Screening Form. Agricultural activities have a special form as do mulching machine operations. THIS DOES NOT APPLY TO DISTURBANCE WITHIN THE 100’ RESOURCE PROTECTION AREA (RPA), WHICH REQUIRES A DIFFERENT PERMIT. PLEASE CONTACT THE ENVIRONMENTAL DEPARTMENT FOR PROJECTS WITHIN THE RPA.
2. Who is a RLD and where can I find one?
In 2001, Virginia implemented the Responsible Land Disturber (RLD) Certificate Program. This program was designed to help reduce erosion of sediment from projects within the Commonwealth. The State requires that before an Erosion and Sediment Control (ESC) plan can be approved in Virginia, the project must have an RLD that is certified through the Virginia Department of Conservation and Recreation. The RLD must provide original signatures to all applications before submission.
A RLD is a person who holds a DCR RLD Certificate/DCR Inspector, Plan Reviewer, Combined Administrator or Contractor Certificate/Virginia Professional Engineer, Land Surveyor, Landscape Architect or Architect License.
What are the responsibilities of the RLD on a project in New Kent? The RLD must attend the Pre-Construction meeting; inspect the erosion and sediment control measures including silt fence, construction entrance, and inlet and outlet protections at least once every two weeks or after a major rain event.
3. What is and where do I apply for a VSMP permit?
The VSMP, or Virginia Stormwater Management Program permit, is a state requirement and issued by the Virginia Department of Environmental Quality (DEQ). The VSMP permit is only required when the land disturbance exceeds 1 acre or more or the property will be served by public water, public sewer, or both. For more information regarding the VSMP permit please visit DEQ's website.
4. What is a Virginia Department of Transportation (VDOT) Land Use Permit and why would I need one?
A VDOT Land Use Permit is required by VDOT for most activities that occur within the VDOT right-of-way. Most commonly, citizens will come across the VDOT Land Use Permit if they need to install a driveway on a state road. For additional information on the VDOT Land Use Permit please go to VDOT's website.
5. Where are the Transfer Stations or Refuse Collection and Recycling Centers and what do they accept?
6. Everything I read is full of acronyms, what do they all mean?
7. When/Why does my septic system need to be pumped out?
The septic pump-out is a state mandate the county is required to implement. Chapter 94, Section 39 of the New Kent County Code, Development Criteria, requires that septic systems that do not have a Virginia Pollutant Discharge Elimination System (VPDES) permit must be either pumped out or inspected every 5 years. When your septic system is pumped out or inspected, please send a copy of hauler/inspector invoice to the Environmental Department so that we can update our records: Fax: (804)966-8531, or mail to New Kent County Environmental Department PO Box 150 New Kent, VA 23124. If you have a question on if and when your septic system needs to be serviced, please call the Environmental Department at (804)-966-8580.
8. How do I find the location of my septic system and/or my drain field?
The Environmental Department does not maintain records as to the location of the septic system. In order to find the location of your septic system and/or your drain field, you need to contact the Virginia Department of Health, Chickahominy Division, at http://www.vdh.virginia.gov/LHD/chickahominy/ or (804) 966-9640.
9. Where can I purchase RPA signs?
RPA signs are available for purchase in the Environmental Department (ground floor of the New Kent Admin building) for $10.00 each.
1. Can refrigerators be taken at a refuse site?
Yes, they can be taken at the main refuse site at Route 618 (6301 Olivet Church Road). There is a $15 charge to recover the freon.
2. Where can I take my brush to be recycled?
Brush from your yard can be taken to the main refuse site at Route 618 (6301 Olivet Church Road).
3. What are the operating hours for the County Offices?
Most County Offices are open from 8:00 a.m. to 4:30 p.m., Monday through Friday. Some offices, such as the Treasurer's Office, Public Utilities, the DMV Select, the Commissioner of the Revenue's Office, Courts, etc. operate on a slightly different schedule for a variety of reasons. It is best to visit the webpage of the individual department you are interested in or contact them directly for office hours if you are planning on doing business around the times of 8 a.m. or 4:30 p.m. to ensure that they will be open for business when you visit.
4. How do I register for New Kent University?
Contact Krista Eutsey, Executive Assistant to Administration, at kmeutsey@newkent-va.us or (804) 966-9683.
5. How do I report traffic signs down, overgrown grass in a median, potholes, or any other road-related concerns?
All road-related concerns should be directed to the Virginia Department of Transportation at (800) 367-7623.
1. What is New Kent Alert?
1. How do I sign up for County news and public notices?
You can sign up to receive notifications of public meetings, calendar events, news items, and emergency alerts on our Notify Me page. You can choose which categories you want to receive, and you can choose to receive email notices, SMS text message notices to your telephone, or both.
1. How do I register for a Parks and Recreation Program?
Participants can register by mailing in a registration form to NKPR, P.O. Box 150, New Kent, VA 23124; in office registration at 11809 New Kent Highway, Suite 4; or online registration. Registration Forms can be found online or call (804) 966-8502.
2. Which Community Center does the County operate?
The County of New Kent operates the Quinton Community Center, 3041 New Kent Highway. The facility is available for community and private rentals. The rental rate is $50 hour (or not to exceed $300 day).
3. How do I submit a Program Proposal?
Program Proposals are accepted by seasons (Fall, Winter/Spring, and Summer). Please complete the Instructor Program Proposal form found online or call (804) 966-8502. Once we review a proposal, instructors will be notified of acceptance.
4. Where is the Parks and Recreation office?
Park in the front of the school and proceed down the sidewalk and our office building is on the right.
The Comprehensive Plan is a document that establishes policies that guide the future development of the County, establishes a vision for the future, and identifies a strategy for achieving that vision. Although general in nature, the Comprehensive Plan includes a review of many different aspects of physical development including land use, transportation, resource protection, economic development, and public utilities. The Comprehensive Plan enables local government officials and citizens to anticipate and deal constructively with changes occurring within the community. Though its format varies from jurisdiction to jurisdiction, the Comprehensive Plan is a broad effort to address a wide range of community issues and concerns, understanding the important relationships between each part.
2. Why have a Comprehensive Plan?
Virginia State Law requires that all local governments have an adopted Comprehensive Plan, which spells out policies for future development in order to ensure orderly growth and the protection of the public health and welfare. The Comprehensive Plan may consist of a number of components, such as local area plans, service plans, and specific land-use related resolutions of the Board of Supervisors.
Section 15.2-2223 of the Code of Virginia states: "The Comprehensive Plan shall be made with the purpose of guiding and accomplishing a coordinated, adjusted, and harmonious development of the territory which will, in accordance with present and probable future needs and resources, best promote the health, safety, morals, order, convenience, prosperity, and general welfare of the inhabitants..."
By requiring local governments to adopt Comprehensive Plans, the legislature implied that local government issues are best handled at the local level of government. This Comprehensive Plan, therefore, is the vehicle by which the local government officials and citizens of New Kent County express their goals for the future of their community.
3. Why update the Comprehensive Plan?
The Comprehensive Plan is used by citizens, developers, County staff, the Planning Commission, and the Board of Supervisors to develop and implement a course of growth for New Kent County. As much has changed in our community over the last 5 years, the update is necessary to assess new needs, develop solutions for new and long-term challenges, and to plan for new growth while enhancing our existing community. The Plan update will consist of current conditions, future trends, future land use plans, and researching and analyzing the County's goals, objectives, and implementation strategies.
4. What is the relationship between the Comprehensive Plan and Zoning?
The Comprehensive Plan forms the guide for zoning in New Kent County, and can be considered a "blueprint" for future zoning decisions. While future land use plan designations are only recommendations of possible future use, they are used as an important guide for the changing of any zoning classification. The Plan is not a zoning ordinance and amendments will not change existing zoning designations, but it is a guide for which zoning changes are anticipated and considered.
5. What is a subdivision?
The subdivision of land is regulated by the New Kent County Subdivision Ordinance and requires that a subdivision be recorded whenever a lot, tract, or parcel of land is divided into two or more lots, or for the building or creation of a public road.
6. What is a minor subdivision?
• If a planned subdivision does not meet any of these criteria, it is considered a major subdivision and is subject to different rules and regulations.
7. What are the types of minor subdivisions?
•	Family Subdivisions: A family subdivision allows for the gift or sale of a newly-created lot to a family member.
o	Only one division per family member is permitted.
o	To be eligible, a parcel must have at least 6 acres, and each newly-created lot must be at least 1.5 acres.
o	To be eligible for a family subdivision, the grantor must have owned the property for three years, and the grantee must commit to owning the property for two years.
•	Parent Tract Subdivisions: To be eligible for a parent tract subdivision, a property must be unchanged since November 20, 1985 and zoned A-1.
o	An eligible property may be divided into a maximum of four lots, each containing at least two acres.
o	If any land is remaining in the original parcel, it must contain a minimum of two acres.
o	Parent tract subdivisions that create more than one lot must be served by internal roads built to public road standards.
•	15 & 25 Acre Tracts: Property in the Agricultural District (A-1) can be divided into 15 acre tracts if there is a minimum lot width of 150 feet and each lot has frontage on a state maintained road.
8. What is the approval process for minor subdivisions?
•	Pre-Application Conference & Sketch Plan: Upon request, staff will review a sketch plan of a subdivision proposal, providing specific guidance and the necessary forms to complete for the subdivision application. The sketch should provide basic information regarding the proposed subdivision, allowing staff to begin the review process. The sketch plan allows staff to look at the proposal and its compatibility with the County’s development ordinances. In this way, County staff can provide the applicant with specific guidance before investing time and effort in detailed engineering plans and documents. Submitting a sketch plan is an optional, but helpful, part of the subdivision approval process. While the pre-application conference and sketch plan are optional, they are highly recommended.
• Development Plan: For subdivisions requiring the construction of publicly-used infrastructure (public and private roads, public water, and/or public sewer), a development plan must be submitted to New Kent Planning for approval. Along with the completed application, the applicant must submit ten copies of the development plan and the appropriate fees. The development plan is sent to various county and state agencies for review and comment. The applicant should receive all comments regarding the development plan within 60 days. Approval of the development plan allows the applicant to proceed with the preparation of the final plats.
• Final Plat: After the approval of a development plan (when required), an application for final plat approval may be submitted. Along with the complete application, the applicant must submit ten copies of the final plat and the appropriate fees. The final plat is sent to various county and state agencies for review and comment. The applicant should receive all comments regarding the final plat within 60 days. Approval of the final plat allows the applicant to proceed with the preparation of record plats depicting the information contained on the approved final plat. After the record plats have been signed by the appropriate agencies, the plat, along with the necessary legal documents, can be recorded by the Clerk of the Circuit Court at the New Kent County Courthouse.
9. Who owns a house/parcel?
Please contact the Commissioner of Revenue to check ownership of property.
10. How can I reach Planning?
Planning can be reached at (804) 966-9690 between the hours of 8:00 AM and 4:30 PM Monday through Friday.
11. Who should I contact to report a missing street name sign?
To report missing street name signs please contact New Kent County Planning at (804) 966-9690.
Any missing Traffic signs should be reported to VDOT at (800) 367-7623.
1. How do I sign up for utility service?
A completed Utility Service Application, along with appropriate fees, must be received at the Utilities Office (7051 Poindexter Road) prior to initiation of utility service. Credit card payments are not accepted at the DPU office.
2. What fees must I pay to initiate utility service?
A $35.00 Administrative Fee and $50.00 utility deposit are due for all new and transferred accounts. Additional connection, availability and meter fees may be due depending upon location. Contact Public Utilities to determine the exact fees for your location.
3. How long does it take to get my water turned on?
Utility service is initiated within two business days after a completed application and appropriate fees are received.
4. How can I close my utility account?
A completed Termination of Service Form must be submitted to Public Utilities. The $50.00 utility deposit is credited towards the final utility bill.
5. How can I get an irrigation (companion or exclusion) meter?
Irrigation meters are not available in all subdivisions. In subdivisions where irrigation meters have been pre-approved, customers may contact Public Utilities to obtain information about getting an irrigation meter installed. Irrigation meter fees range from $300 to $750 depending on location. It is the customer’s responsibility to connect their irrigation system to the County-supplied meter. Regular water rates are charged for irrigation usage. In subdivisions where irrigation meters are not available, regular sewer usage fees are charged on all water used.
6. I did not use water during this billing period, why am I still getting a bill?
There is a minimum water and sewer (if applicable) charge for usage of zero to 6,000 gallons on all open accounts. The minimum charge covers utility overhead, or the fixed costs to make & maintain availability of utility services, regardless of usage volume. These costs include permitting fees, water & wastewater sampling, operator salaries, repairs & maintenance, etc.
A payment return envelope is included with the utility bill. Payments can be made in person at the Treasurer’s Office by cash, check or credit card. Payments can be made in person at the Public Utilities Office by cash or check. Credit card payments can be made online. A service charge is charged for credit card transactions. After hours payments can be left in the payment drop box outside the Administration Building. Please do not mail cash or leave cash in the drop box.
8. I made my payment using online banking, why has it not been received?
New Kent County does not accept Electronic Bank Transfers (EBTs). Therefore, your bank physically mails a check to the Treasurer’s Office. Depending on your bank and postal service delivery, it may take five to seven days (or longer) for your payment to reach the Treasurer’s Office. Public Utilities cannot be responsible for utility bills or payments delayed or lost in delivery. Public Utilities cannot credit or remove late fees due to utility bills or payments delayed or lost in delivery.
9. I did not get a utility bill, what should I do?
Contact Public Utilities to obtain your account balance and due date. Sign up for instant alerts regarding utility billing. Public Utilities cannot be responsible for utility bills or payments delayed or lost in delivery.
10. What other utility services does the County offer?
New Kent Public Utilities offers water and sewer services only in select subdivisions. New Kent County does not offer trash collection. Several private trash collection contractors operate in the New Kent area, or contact the Department of General Services for refuse dump sites. New Kent County does not offer natural gas service. Contact Virginia Natural Gas to see if natural gas service is available in your area. New Kent County does not maintain roads, street lighting or storm drains. Contact the Virginia Department of Transportation at (800) 367-7623 for roadway, lighting and drainage questions.
11. Are there other water service providers in New Kent?
Yes, the neighborhoods of Brookwood Manor, Windsor Park, Wedgewood, Woodhaven Shores and a portion of Five Lakes are served by privately owned and operated water companies. Contact Public Utilities if you are unsure of your water provider.
12. Who do I contact in the event of a utility emergency?
During regular County business hours (8:00am-4:30pm, M-F) contact Public Utilities at 804 966-9678. After hours (including weekends and holidays), contact the Sheriff’s Office Dispatch Non-Emergency Number at 804 966-9500. Please be aware that Public Utilities can only respond to utility emergencies on County-owned utility systems. If a natural gas leak is suspected, call 911 immediately.
1. What should you do if you see a crime occurring?
•Be observant and make mental notes.
2. How do I apply for a concealed weapon permit?
Applications for a concealed weapon permit can be obtained from the Clerk of Circuit Court's Office.
1. How can the Treasurer's Office be contacted?
By telephone at (804) 966-9615, fax at (804) 966-8538 or email at treasurer@co.newkent.state.va.us, mail at PO Box 109, New Kent VA 23124-0109 or in person at the Treasurer's Office.
2. What are the operating hours for the Treasurer's Office?
Normal business hours are from 8:15 a.m. to 4:15 p.m., Monday through Friday.
3. Can I use my credit card at the Treasurer's Office window?
Yes, you can use your credit card (MasterCard, Visa and Discover; we do not accept American Express). There is a service charge when you use a credit card to pay a bill due to New Kent County.
4. Is New Kent a prorating locality?
No, any vehicle registered in New Kent County as of January 1 of the tax year will be taxed for the full year.
5. Are there late fees if I miss a due date?
6. I sold my house and/or land on July 5. Why am I getting a bill?
Real estate tax bills are set up in the name of the owner as of January 1. You will need to forward the bill to the current owner (please refer to your "Settlement Statement") or contact the closing agent.
7. Who do I contact if I feel I was billed for the incorrect time period or assessed incorrectly?
The Commissioner of the Revenue can be contacted at (804) 966-9610 or reassessment@newkent-va.us.
1. How close can I build a fence or have my driveway to the property line?
Fences and driveways are allowed to go directly on the property line. In residential zoning, fences can be no higher that 4 feet in the front and 6 feet on the side and rear property lines with the finished side facing adjacent property owners.
2. Can I put a trailer or a second home on my property?
No, you can only have one dwelling per parcel.
3. How much land do I have to have to have horses?
There is no restriction to how much land you need in A-1, however, in, single-family residential R-O, R-OA, R-1 and R-1A zoning, you must have three acres of useable acreage for the first horse and then two for each additional horse with a maximum of ten horses.
4. How many acres do I need to build a house?
There is no set amount of acreage to build a house in New Kent County on Agricultural (A-1) zoned property. If you can meet your setbacks and have room for a well and a septic system you can build!
5. Can I have chickens or other farm animals?
Chickens and other farm animals/live stock (excluding horses) are only allowed in A-1 zoning.

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