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replaced for residential use. For the purposes of this division, the phrase "substantially <br />rehabilitated, renovated or replaced with respect to residential real estate," shall mean a <br />building or structure which has been so improved that W -s -the total assessed value of the <br />improvements on the property has been increased by no less than twenty (20) fifteen <br />• 15 percent. <br />a. For the purposes of this division, additions to a residential structure shall be <br />considered rehabilitation, renovation or replacement of that structure. <br />b. The following nonresidential improvements, and other similar improvements not <br />attached to the primary residential structure, even if they improve the value of <br />real estate, shall not serve as the basis for an exemption under this division: <br />swimming pools, detached garages, detached offices or workshops. <br />C. For the purposes of this division, the substantial rehabilitation, renovation or <br />replacement of a detached accessory building for residential use shall qualify for <br />a partial real property tax exemption, if all other eligibility criteria set forth <br />within this division are satisfied. <br />(4) The building or structure must be designed for and suitable for residential use and must <br />be the primary residential structure, or accessory to the primary residential structure, on <br />the site following its substantial rehabilitation, renovation or replacement. <br />(5) Following completion of substantial rehabilitation, renovation or replacement, the <br />building o, stpaeture must be owned and eeetipied b. the taxpayer who applies for the <br />• exemption must own and reside on the property subject to the exemption. Thereafter, <br />any exemption granted shall run with the real estate, accruing to the benefit of the <br />owner, subject to the provisions of 30-157(b) herein. <br />(6) All improvements made to the building or structure must have been made under and in <br />accordance with all applicable building and zoning regulations and permits, and upon <br />completion of substantial rehabilitation, renovation or replacement the building or <br />structure must conform to all applicable zoning regulations. <br />(7) Residential real property that has been improved by the demolition and razing of an <br />existing building or structure and construction of a replacement structure, may qualify <br />for an exemption under this division; however, the exemption shall not apply when any <br />structure which has been razed or demolished is a registered Virginia landmark or is <br />determined by the Virginia Department of Historic Resources to contribute to the <br />significance of a registered historic district. <br />(c) No building or structure shall be eligible for the exemption if the city assessor has been <br />denied access to the entire premises (for the purpose of determining a base value and whether there has <br />been substantial rehabilitation, renovation or replacement of a building or structure) either before the <br />commencement of any work for which exemption is sought or after completion of such work. <br />• (d) At anytime prior to November 1 of any calendar year in which rehabilitation, renovation or <br />replacement of a building or structure is complete, an owner may submit a written request to the city <br />assessor for an inspection to determine if it has been substantially rehabilitated, renovated or replaced <br />and if the building or structure qualifies in all other aspects for an exemption under this division. After <br />