On Tuesday evening, the Spotsylvania Board of Supervisors discussed the fate of the
County’s cutting-edge energy efficiency tax break program before a packed audience. Many homeowners, builders, and concerned citizens came out to protest the proposed changes to the ordinance.
In the end, the County Supervisors voted to create a special classification for qualified energy efficient homes that will be taxed at 53 cents per $100 in value up to $300,000 in assessed value. The structure will be taxed at the regular tax rate of 86 cents per $100 of value after the $300,000 cut off.
There was much discussion about grandfathering in those properties that are already in the program under the old rules to honor the commitment made to those home and business owners. The County attorney expressed doubt that Spotsylvania had the authority to grandfather anyone is since Virginia is a Dillon Rule state. The Dillon Rule states that local governments only have authority to do what is expressly spelled out by the Virginia General Assembly. In the case of this tax credit, the enabling legislation which allowed the County create a special class of real estate tax for energy efficient buildings, does not specifically spell out any grandfathering authority. Supervisor Jerry Logan proposed that Spotsylvania seek an advisory opinion on grandfathering existing properties from the Virginia Attorney General.
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