Ms. Burcham and Ms. Mays would like to address the Board regarding the approval of Rezoning #PL-20-217 (4430 Waterlick Road) on January 5, 2021.

Calvin C. Massie, Commissioner of the Revenue

Abbott Laboratories is subject to Campbell County’s annual machinery and tools tax and has submitted amended personal property tax returns to the Commissioner’s office for the years 2019, 2020, 2021, and 2022, requesting that adjustments of the machinery & tools tax levies be made for the respective years.  Abbott Laboratories filed their amended tax returns in a timely manner.  The Commissioner developed the machinery and tools tax assessment for year 2022 prior to the knowledge that Abbott Laboratories would submit amended tax returns.  Accordingly, the Abbott Laboratories machinery and tools tax assessment for year 2022 is eligible for adjustment.

Abbott Laboratories has advised that when filing the tax returns, certain machinery and tools owned by the company were erroneously reported as being subject to machinery and tools tax when, in fact, the equipment is exempt from taxation in accordance with § 58.1-3507 of the Code of Virginia.  Abbott Laboratories seeks to correct their tax returns and requests a refund of overpaid machinery and tools tax.  The Commissioner has reviewed the amended tax returns and concurs that the original assessed values used for assessment purposes exceed the correct assessed values after removal of the erroneously reported machinery and tools. The Commissioner concurs with Abbott’s request for a refund of overpaid machinery and tools tax.

RECOMMENDATION:  Staff recommends the Board of Supervisors authorize a refund of the machinery and tools tax in the amount of $686,558.45 to Abbott Laboratories. 

Clifton M. Tweedy, Deputy County Administrator

i.    Status of Outstanding Highway Matters:  See memorandum

ii.    Highway Matters Action Items:  None

iii.    A few minutes is scheduled each month for Supervisors to voice any questions or concerns regarding highway matters.

RECOMMENDATION:  Please provide staff with any highway matters the Board has or that need to be passed along to VDOT.

Attached is an appropriation listing for the Board’s consideration.

Attached is an invoice for $21,926.82 from the County Attorney for services provided from February 15, 2023 through March 20, 2023.

Services

General Representation:                     $9,700.00

Real Estate Tax Collection:                  $5,800.00

Personal Property Tax Collection:      $3,575.00

Miscellaneous Matters:                      $1,571.09

Expenses Paid

General Representation                      $233.84

Real Estate Tax Collection:                  $937.80

Personal Property Tax Collection:      $58.00

Miscellaneous Matters:                      $51.09

Vincent Yuille, 1278 Pigeon Run Road, Gladys, Virginia, has submitted a request for an exception from the Noise Ordinance for a Mother’s Day event at 58 Yuille Lane, Gladys on May 12, 2023.  The request is to extend the time from 10:00 p.m. to 1:00 a.m.  They are expecting 120 people to attend.  Attached is a copy of the Request for Exception from the Noise Ordinance.

At the November 7, 2019 and March 2, 2021 regular meetings, the Board of Supervisors authorized the donation of the building permit fee for the St. Jude Dream Home Giveaway project in Campbell County.

A third Dream Home is going to be constructed in the Trent’s Landing development in Campbell County.  The developers have asked that the Land Disturbance and Building Permit fees be waived as a donation to the project.  Because the County’s permit fee schedule is codified in the County Code, Board authorization is required to waive the permit fee.

This request is to rezone 1.22 +/- acres from Residential – Multi Family, Conditional to Business – Limited Commercial to allow for use as a professional office.  The property is located at 73 Liberty Village Boulevard, Lynchburg, VA, and in the Spring Hill Election District.  As per the Comprehensive plan the property is located in an area designated as urban development area residential.  Staff report is attached.

The applicant is seeking to rezone the property to Business – Limited Commercial to allow for use as a professional office.  The building is proposed to be used as a behavioral health services office.  The building was originally used as a sales center for the residential development.  Due to the previous use and construction of the building, a future residential use is not feasible. 

RECOMMENDATION:  The Planning Commission recommended approval of this request by vote of 6-0 citing good zoning practice.

This request is from Stacie Swan for a special use permit to allow one additional dwelling unit within the single family dwelling for use by immediate family on property zoned Agricultural.  The property is located at 595 Meadowbrook Lane, Rustburg, VA, and in the Spring Hill Election District.  As per the Comprehensive plan the property is located in an area designated as medium to high density residential.  Staff report is attached.

The applicant would like to allow the additional dwelling unit in the basement of the single family dwelling to be used by immediate family.  The additional dwelling unit would be for the applicant’s daughters.  The basement would include two bedrooms, a storage area, laundry, and a kitchen.  The basement will have its own driveway and entrance for the daughters to use. 

RECOMMENDATION:  The Planning Commission recommended approval of this request with the condition that the applicant utilizes the site in conformance with the use described in the narrative submitted with the request by vote of 6-0 citing good zoning practice. 

This request is from Meden Jaikaran for a special use permit to allow one additional dwelling unit within the single family dwelling for use by immediate family on property zoned Residential – Single Family.  The property is located at 227 Leeward Way, Lynchburg, VA, and in the Spring Hill Election District.  As per the Comprehensive plan the property is located in an area designated as medium to high density residential.  Staff report is attached.

The applicant would like to allow the additional dwelling unit in the basement of the single family dwelling to be used by immediate family.  The additional dwelling unit would be for the applicant’s mother, who is also an owner of the property.  The basement would include a living space with a full kitchen. 

RECOMMENDATION:  The Planning Commission recommended approval of this request with the condition that the applicant utilizes the site in conformance with the use described in the narrative submitted with this request, by vote of 6-0 citing good zoning practice.

This request is to rezone 0.793 +/- acres from Business – General Commercial to Residential – Single Family to allow for use as a single-family dwelling.  The property is located at 436 Midgett Farm Road, Concord, VA, and in the Concord Election District.  As per the Comprehensive plan the property is located in an area designated as medium to high density mixed.  Staff report is attached.

The applicant is seeking to rezone the parcel to Residential – Single Family to allow for use as a single-family dwelling.  The parcel was zoned Business – General Commercial as of August 15, 2005.  The existing single-family dwelling on the property was converted to an antique store in 2008.  The property has now been purchased by the applicant and is no longer used as a business.  The applicant has received interest from several families in using the property as a primary residence.  The rezoning to Residential – Single Family would allow for the property to be used as a single-family dwelling. 

RECOMMENDATION:  The Planning Commission recommended approval of this request by vote of 6-0 citing good zoning practice.  

F.E. “Tripp” Isenhour, III, County Attorney

At the February 28, 2023 Budget work session, the Board directed staff to present options to increase the thresholds for elderly and disabled tax relief.  The sense of the Board was that given the increase in the real estate assessment values and the general inflationary environment, that the income limits for relief should be raised, together with the maximum relief allowed.

The Commissioner of the Revenue is responsible for reviewing and processing all applications for elderly and disabled tax relief pursuant to County Code.  The Commissioner of the Revenue has reviewed the elderly and disabled tax relief application database to aid in providing recommendations to the Board concerning tax relief.  He has recommended that the Board consider raising the maximum total qualifying income from $45,000.00 to $50,000.00; that the Board consider raising each income band limit for partial relief by $5,000.00 per income band; and that the Board consider raising the maximum total tax relief from $750.00 to $1,000.00.  Based upon last year’s applications, the proposed change would be expected to reduce County revenue by $19,753.00.  The number of additional individuals that may become eligible under the new income levels is unknown, so there will likely be some additional revenue impact from that category of potential applicants, though the exact extent of that impact is unknown.

RECOMMENDATION:  Staff recommends the Board conduct the necessary public hearing and take action on the proposed changes to the County Code concerning the changes to elderly and disabled tax relief.

Frank J. Rogers, County Administrator

The Board conducted a public hearing on March 28, 2023 concerning the proposed FY 2024 budget.  In reassessment years, State Code requires a separate public hearing on tax rates if that rate results in a year-over-year increase of the tax levy by more than 101%.

RECOMMENDATION:  Staff recommends the Board conduct the necessary public hearing and following the public hearing, adoption the Fiscal Year 2024 tax rates and budget.