{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-2342.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-2342.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-2342.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-2342.html"}],"law_id":67540,"edition_id":1,"section_id":67540,"structure_id":13535,"section_number":"2.2-2342","catch_line":"Payments to Commonwealth or political subdivisions thereof; payments to the City of Hampton","history":"2011, c. 716; 2013, c. 221; 2019, cc. 468, 469.","full_text":"A\n\nThe Authority may agree to make such payments to the Commonwealth or any political subdivision thereof, which payments such bodies are hereby authorized to accept, for any goods, services, licenses, concessions or franchises as the Authority finds consistent with the purposes for which the Authority has been created.B\n\nIt is the intent of this section that the Authority shall pay a fee in lieu of taxes as provided in this section. Such fee shall be payable by the Authority to the City of Hampton and shall be payable, in arrears, for the period January 1 through June 30 on each June 30, and for the period July 1 through December 31 on each December 31. The amount of such fee shall be determined as follows: (i) all property in the Area of Operation shall be assessed as if privately owned; (ii) property that would not be taxed if located elsewhere in the City of Hampton by virtue of the ownership, control, or use of the property, other than property classified solely under subdivision A 1 of § 58.1-3606, shall be excluded from the calculation of the fee in lieu of taxes; and (iii) the total assessed value, less any exemptions, shall then be divided by $100, multiplied by the then-current real estate tax rate set by the City of Hampton, minus the real estate taxes (a) owed to the City of Hampton directly from taxpayers other than the Authority within the Area of Operation, including lessees subject to taxation and billed to the lessee pursuant to subsection E, and (b) collected by the Authority and remitted to the City of Hampton pursuant to subsection E in the calendar year prior to the year for which the fee in lieu of taxes is then determined. The Authority may apply to the assessor of real estate for the City of Hampton and follow the process for recognition of an exemption applicable to other such properties in the City for any property subject to the fee in lieu of taxes, other than property subject to taxation and billed directly to the lessee pursuant to subsection E.C\n\nThe Authority shall use all funds available and manage its finances and take all necessary and prudent actions to ensure that the fee in lieu of taxes provided in subsection B is paid when due and shall notify the City of Hampton and the Trustees as soon as practical if the funds will not be available to pay the fee in lieu of taxes when due and the Trustees shall take all necessary actions to remedy any deficiency. In the event the fee in lieu of taxes is not paid when due, interest thereon shall at that time accrue at the rate, not to exceed the maximum amount allowed by § 2.2-4355, determined by the City of Hampton until such time as the overdue payment and interest are paid. Unpaid fees in lieu of taxes and interest thereon shall rank in parity with liens for unpaid taxes and may be collected by the City of Hampton as taxes are collected; however, no real property of the Commonwealth or the Authority may be sold in such collection efforts.D\n\nThe Authority shall have the right to contest the assessments made on property at Fort Monroe owned by the Commonwealth or the Authority or any property for which the Commonwealth or the Authority shall be responsible for payment of the fee in lieu of taxes, using the procedures utilized by other citizens of the City of Hampton, including appeals to the Board of Review of Real Estate Assessments for the City of Hampton and appeals therefrom to the Circuit Court of the City of Hampton, which is hereby granted jurisdiction to adjudicate any such appeal by the Authority in the same manner as applicable to private property owners or lessees in the City.E\n\nNotwithstanding the provisions of § 58.1-3203, all real property in the Area of Operation that is leased, whether by short-term operating\/revenue lease or long-term ground lease, shall be assessed as if it were privately owned, and each lessee thereof shall be subject to taxation to be billed and collected by the City of Hampton as if the lessee were the owner, regardless of the term; however, leases for a cumulative term of less than 20 years shall be billed to and collected from the Authority by the City of Hampton. For purposes of this subsection, “cumulative term” includes the original term plus any optional extensions or renewals of that term. The City of Hampton shall have no obligation to assess any leased property that may be subject to taxation pursuant to this subsection unless and until it has received from the Authority a complete and fully executed copy of the lease, which shall include a description of the property comparable to that which would be required for the fee simple conveyance of such leased property. Any property not assessed by the City of Hampton pursuant to this subsection shall remain subject to the provisions of subsection B. This subsection shall not apply to leases of any term with other government entities.F\n\nThe Authority and any lessee that is directly billed by the City of Hampton (i) may apply to the assessor of real estate for the City of Hampton and follow the process for recognition of an exemption applicable to other such properties in the City and (ii) shall have the right to contest the assessments made on property taxed to the lessee pursuant to this section using the procedures utilized by other citizens of the City of Hampton, including appeals to the Board of Review of Real Estate Assessments for the City of Hampton and appeals therefrom to the Circuit Court of the City of Hampton, which is hereby granted jurisdiction to adjudicate any such appeal by a qualifying lessee in the same manner applicable to private property owners and other lessees in the City.","order_by":null,"text":{"0":{"id":244699,"text":"The Authority may agree to make such payments to the Commonwealth or any political subdivision thereof, which payments such bodies are hereby authorized to accept, for any goods, services, licenses, concessions or franchises as the Authority finds consistent with the purposes for which the Authority has been created.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":244700,"text":"It is the intent of this section that the Authority shall pay a fee in lieu of taxes as provided in this section. Such fee shall be payable by the Authority to the City of Hampton and shall be payable, in arrears, for the period January 1 through June 30 on each June 30, and for the period July 1 through December 31 on each December 31. The amount of such fee shall be determined as follows: (i) all property in the Area of Operation shall be assessed as if privately owned; (ii) property that would not be taxed if located elsewhere in the City of Hampton by virtue of the ownership, control, or use of the property, other than property classified solely under subdivision A 1 of § 58.1-3606, shall be excluded from the calculation of the fee in lieu of taxes; and (iii) the total assessed value, less any exemptions, shall then be divided by $100, multiplied by the then-current real estate tax rate set by the City of Hampton, minus the real estate taxes (a) owed to the City of Hampton directly from taxpayers other than the Authority within the Area of Operation, including lessees subject to taxation and billed to the lessee pursuant to subsection E, and (b) collected by the Authority and remitted to the City of Hampton pursuant to subsection E in the calendar year prior to the year for which the fee in lieu of taxes is then determined. The Authority may apply to the assessor of real estate for the City of Hampton and follow the process for recognition of an exemption applicable to other such properties in the City for any property subject to the fee in lieu of taxes, other than property subject to taxation and billed directly to the lessee pursuant to subsection E.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":244701,"text":"The Authority shall use all funds available and manage its finances and take all necessary and prudent actions to ensure that the fee in lieu of taxes provided in subsection B is paid when due and shall notify the City of Hampton and the Trustees as soon as practical if the funds will not be available to pay the fee in lieu of taxes when due and the Trustees shall take all necessary actions to remedy any deficiency. In the event the fee in lieu of taxes is not paid when due, interest thereon shall at that time accrue at the rate, not to exceed the maximum amount allowed by § 2.2-4355, determined by the City of Hampton until such time as the overdue payment and interest are paid. Unpaid fees in lieu of taxes and interest thereon shall rank in parity with liens for unpaid taxes and may be collected by the City of Hampton as taxes are collected; however, no real property of the Commonwealth or the Authority may be sold in such collection efforts.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":244702,"text":"The Authority shall have the right to contest the assessments made on property at Fort Monroe owned by the Commonwealth or the Authority or any property for which the Commonwealth or the Authority shall be responsible for payment of the fee in lieu of taxes, using the procedures utilized by other citizens of the City of Hampton, including appeals to the Board of Review of Real Estate Assessments for the City of Hampton and appeals therefrom to the Circuit Court of the City of Hampton, which is hereby granted jurisdiction to adjudicate any such appeal by the Authority in the same manner as applicable to private property owners or lessees in the City.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":244703,"text":"Notwithstanding the provisions of § 58.1-3203, all real property in the Area of Operation that is leased, whether by short-term operating\/revenue lease or long-term ground lease, shall be assessed as if it were privately owned, and each lessee thereof shall be subject to taxation to be billed and collected by the City of Hampton as if the lessee were the owner, regardless of the term; however, leases for a cumulative term of less than 20 years shall be billed to and collected from the Authority by the City of Hampton. For purposes of this subsection, “cumulative term” includes the original term plus any optional extensions or renewals of that term. The City of Hampton shall have no obligation to assess any leased property that may be subject to taxation pursuant to this subsection unless and until it has received from the Authority a complete and fully executed copy of the lease, which shall include a description of the property comparable to that which would be required for the fee simple conveyance of such leased property. Any property not assessed by the City of Hampton pursuant to this subsection shall remain subject to the provisions of subsection B. This subsection shall not apply to leases of any term with other government entities.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":244704,"text":"The Authority and any lessee that is directly billed by the City of Hampton (i) may apply to the assessor of real estate for the City of Hampton and follow the process for recognition of an exemption applicable to other such properties in the City and (ii) shall have the right to contest the assessments made on property taxed to the lessee pursuant to this section using the procedures utilized by other citizens of the City of Hampton, including appeals to the Board of Review of Real Estate Assessments for the City of Hampton and appeals therefrom to the Circuit Court of the City of Hampton, which is hereby granted jurisdiction to adjudicate any such appeal by a qualifying lessee in the same manner applicable to private property owners and other lessees in the City.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":13535,"edition_id":1,"name":"Fort Monroe Authority Act","identifier":"10","label":"article","depth":5,"order_by":1,"parent_id":13344,"metadata":{},"date_created":"2026-06-26 03:45:09","date_modified":"2026-06-26 03:45:09","permalink":{"id":173953,"object_type":"structure","relational_id":13535,"identifier":"10","token":"2.2\/I\/D\/22\/10","url":"\/2.2\/I\/D\/22\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13344,"edition_id":1,"name":"Authorities","identifier":"22","label":"chapter","depth":4,"order_by":1,"parent_id":12785,"metadata":{},"date_created":"2026-06-26 03:44:41","date_modified":"2026-06-26 03:44:41","permalink":{"id":173945,"object_type":"structure","relational_id":13344,"identifier":"22","token":"2.2\/I\/D\/22","url":"\/2.2\/I\/D\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12785,"edition_id":1,"name":"State Authorities, Boards, Commissions, Councils, Foundations and Other Collegial Bodies","identifier":"D","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":173913,"object_type":"structure","relational_id":12785,"identifier":"D","token":"2.2\/I\/D","url":"\/2.2\/I\/D\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85644,"structure_id":13535,"section_number":"2.2-2336","catch_line":"Short title; declaration of public purpose; Fort Monroe Authority created; successor in interest to Fort Monroe Federal Area Development Authority","url":"\/2.2-2336\/","token":"2.2\/I\/D\/22\/10\/2.2-2336","metadata":false},{"id":86922,"structure_id":13535,"section_number":"2.2-2337","catch_line":"Definitions","url":"\/2.2-2337\/","token":"2.2\/I\/D\/22\/10\/2.2-2337","metadata":false},{"id":76395,"structure_id":13535,"section_number":"2.2-2338","catch_line":"Board of Trustees; membership","url":"\/2.2-2338\/","token":"2.2\/I\/D\/22\/10\/2.2-2338","metadata":false},{"id":75257,"structure_id":13535,"section_number":"2.2-2339","catch_line":"Duties of the Authority","url":"\/2.2-2339\/","token":"2.2\/I\/D\/22\/10\/2.2-2339","metadata":false},{"id":62239,"structure_id":13535,"section_number":"2.2-2339.1","catch_line":"Fort Monroe Master Plan; approval by Governor","url":"\/2.2-2339.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2339.1","metadata":false},{"id":61272,"structure_id":13535,"section_number":"2.2-2340","catch_line":"Additional declaration of policy; powers of the Authority; penalty","url":"\/2.2-2340\/","token":"2.2\/I\/D\/22\/10\/2.2-2340","metadata":false},{"id":77756,"structure_id":13535,"section_number":"2.2-2340.1","catch_line":"Use of safety and security enhancement devices","url":"\/2.2-2340.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2340.1","metadata":false},{"id":75300,"structure_id":13535,"section_number":"2.2-2341","catch_line":"Relationship to the City of Hampton","url":"\/2.2-2341\/","token":"2.2\/I\/D\/22\/10\/2.2-2341","metadata":false},{"id":54501,"structure_id":13535,"section_number":"2.2-2341.1","catch_line":"Control over the use of certain vehicles","url":"\/2.2-2341.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2341.1","metadata":false},{"id":67540,"structure_id":13535,"section_number":"2.2-2342","catch_line":"Payments to Commonwealth or political subdivisions thereof; payments to the City of Hampton","url":"\/2.2-2342\/","token":"2.2\/I\/D\/22\/10\/2.2-2342","metadata":false},{"id":66702,"structure_id":13535,"section_number":"2.2-2343","catch_line":"Authority may borrow money, accept contributions, etc","url":"\/2.2-2343\/","token":"2.2\/I\/D\/22\/10\/2.2-2343","metadata":false},{"id":80237,"structure_id":13535,"section_number":"2.2-2344","catch_line":"Authority empowered to issue bonds; additional security; liability thereon","url":"\/2.2-2344\/","token":"2.2\/I\/D\/22\/10\/2.2-2344","metadata":false},{"id":71633,"structure_id":13535,"section_number":"2.2-2345","catch_line":"Powers and duties of chief executive officer","url":"\/2.2-2345\/","token":"2.2\/I\/D\/22\/10\/2.2-2345","metadata":false},{"id":64131,"structure_id":13535,"section_number":"2.2-2346","catch_line":"Legal services","url":"\/2.2-2346\/","token":"2.2\/I\/D\/22\/10\/2.2-2346","metadata":false},{"id":82533,"structure_id":13535,"section_number":"2.2-2347","catch_line":"Exemption from taxation","url":"\/2.2-2347\/","token":"2.2\/I\/D\/22\/10\/2.2-2347","metadata":false},{"id":70215,"structure_id":13535,"section_number":"2.2-2348","catch_line":"Rents, fees, and charges; disposition of revenues","url":"\/2.2-2348\/","token":"2.2\/I\/D\/22\/10\/2.2-2348","metadata":false},{"id":75196,"structure_id":13535,"section_number":"2.2-2348.1","catch_line":"Ratification of the ownership of certain lands in the City of Hampton known as Fort Monroe; ownership and operation of utilities","url":"\/2.2-2348.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2348.1","metadata":false},{"id":81189,"structure_id":13535,"section_number":"2.2-2349","catch_line":"Powers conferred additional and supplemental; liberal construction","url":"\/2.2-2349\/","token":"2.2\/I\/D\/22\/10\/2.2-2349","metadata":false},{"id":68179,"structure_id":13535,"section_number":"2.2-2349.1","catch_line":"Chapter controlling over inconsistent laws","url":"\/2.2-2349.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2349.1","metadata":false},{"id":57715,"structure_id":13535,"section_number":"2.2-2350","catch_line":"Sovereign immunity","url":"\/2.2-2350\/","token":"2.2\/I\/D\/22\/10\/2.2-2350","metadata":false}],"previous_section":{"id":54501,"structure_id":13535,"section_number":"2.2-2341.1","catch_line":"Control over the use of certain vehicles","url":"\/2.2-2341.1\/","token":"2.2\/I\/D\/22\/10\/2.2-2341.1","metadata":false},"next_section":{"id":66702,"structure_id":13535,"section_number":"2.2-2343","catch_line":"Authority may borrow money, accept contributions, etc","url":"\/2.2-2343\/","token":"2.2\/I\/D\/22\/10\/2.2-2343","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-2342\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapter 716<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2013, chapter 221<\/a>; in 2019, chapters 468<\/a> and 469<\/a>.<\/p>","references":[{"id":61272,"section_number":"2.2-2340","catch_line":"Additional declaration of policy; powers of the Authority; penalty","order_by":null,"url":"\/2.2-2340\/"}],"refers_to":[{"id":72792,"section_number":"2.2-4355","catch_line":"Interest penalty; exceptions","order_by":null,"url":"\/2.2-4355\/"},{"id":83715,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","order_by":null,"url":"\/58.1-3203\/"},{"id":64424,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","order_by":null,"url":"\/58.1-3606\/"}],"permalink":{"id":173991,"object_type":"law","relational_id":67540,"identifier":"2.2-2342","token":"2.2\/I\/D\/22\/10\/2.2-2342","url":"\/2.2-2342\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-2342\/","token":"2.2\/I\/D\/22\/10\/2.2-2342","dublin_core":{"Title":"Payments to Commonwealth or political subdivisions thereof; payments to the City of Hampton","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-2342","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Authority<\/span> may agree to make such payments to the Commonwealth<\/span> or any political subdivision thereof, which payments such bodies are hereby authorized to accept, for any goods, services, licenses, concessions or franchises as the Authority<\/span> finds consistent with the purposes for which the Authority<\/span> has been created. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> It is the intent<\/span> of this section that the Authority<\/span> shall pay a fee in lieu of taxes as provided in this section. Such fee shall be payable by the Authority<\/span> to the City of Hampton<\/span> and shall be payable, in arrears<\/span>, for the period January 1 through June 30 on each June 30, and for the period July 1 through December 31 on each December 31. The amount of such fee shall be determined as follows: (i) all property in the Area of Operation<\/span> shall be assessed as if privately owned; (ii) property that would not be taxed if located elsewhere in the City of Hampton<\/span> by virtue of the ownership, control, or use of the property, other than property classified solely under subdivision A 1 of § 58.1-3606<\/a>, shall be excluded from the calculation of the fee in lieu of taxes; and (iii) the total assessed value, less any exemptions, shall then be divided by $100, multiplied by the then-current real estate tax rate set by the City of Hampton<\/span>, minus the real estate taxes (a) owed to the City of Hampton<\/span> directly from taxpayers other than the Authority<\/span> within the Area of Operation<\/span>, including lessees subject to taxation and billed to the lessee pursuant to subsection E, and (b) collected by the Authority<\/span> and remitted to the City of Hampton<\/span> pursuant to subsection E in the calendar year prior to the year for which the fee in lieu of taxes is then determined. The Authority<\/span> may apply to the assessor of real estate for the City of Hampton<\/span> and follow the process for recognition of an exemption applicable to other such properties in the City for any property subject to the fee in lieu of taxes, other than property subject to taxation and billed directly to the lessee pursuant to subsection E. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Authority<\/span> shall use all funds available and manage its finances and take all necessary and prudent actions to ensure that the fee in lieu of taxes provided in subsection B is paid when due and shall notify the City of Hampton<\/span> and the Trustees<\/span> as soon as practical if the funds will not be available to pay the fee in lieu of taxes when due and the Trustees<\/span> shall take all necessary actions to remedy any deficiency. In the event the fee in lieu of taxes is not paid when due, interest thereon shall at that time accrue at the rate, not to exceed the maximum amount allowed by § 2.2-4355<\/a>, determined by the City of Hampton<\/span> until such time as the overdue payment and interest are paid. Unpaid fees in lieu of taxes and interest thereon shall rank in parity with liens<\/span> for unpaid taxes and may be collected by the City of Hampton<\/span> as taxes are collected; however, no real property<\/span> of the Commonwealth<\/span> or the Authority<\/span> may be sold in such collection efforts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Authority<\/span> shall have the right to contest the assessments made on property at Fort Monroe owned by the Commonwealth<\/span> or the Authority<\/span> or any property for which the Commonwealth<\/span> or the Authority<\/span> shall be responsible for payment of the fee in lieu of taxes, using the procedures utilized by other citizens of the City of Hampton<\/span>, including appeals<\/span> to the Board<\/span> of Review of Real Estate Assessments for the City of Hampton<\/span> and appeals<\/span> therefrom to the Circuit<\/span> Court<\/span> of the City of Hampton<\/span>, which is hereby granted jurisdiction<\/span> to adjudicate<\/span> any such appeal<\/span> by the Authority<\/span> in the same manner as applicable to private property owners or lessees in the City. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Notwithstanding the provisions of § 58.1-3203<\/a>, all real property<\/span> in the Area of Operation<\/span> that is leased, whether by short-term operating\/revenue lease or long-term ground lease, shall be assessed as if it were privately owned, and each lessee thereof shall be subject to taxation to be billed and collected by the City of Hampton<\/span> as if the lessee were the owner, regardless of the term; however, leases for a cumulative term<\/span> of less than 20 years shall be billed to and collected from the Authority<\/span> by the City of Hampton<\/span>. For purposes of this subsection, “cumulative term<\/span>” includes the original term plus any optional extensions or renewals of that term. The City of Hampton<\/span> shall have no obligation to assess any leased property that may be subject to taxation pursuant to this subsection unless and until it has received from the Authority<\/span> a complete and fully executed copy of the lease, which shall include a description of the property comparable to that which would be required for the fee simple conveyance of such leased property. Any property not assessed by the City of Hampton<\/span> pursuant to this subsection shall remain subject to the provisions of subsection B. This subsection shall not apply to leases of any term with other government entities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The Authority<\/span> and any lessee that is directly billed by the City of Hampton<\/span> (i) may apply to the assessor of real estate for the City of Hampton<\/span> and follow the process for recognition of an exemption applicable to other such properties in the City and (ii) shall have the right to contest the assessments made on property taxed to the lessee pursuant to this section using the procedures utilized by other citizens of the City of Hampton<\/span>, including appeals<\/span> to the Board<\/span> of Review of Real Estate Assessments for the City of Hampton<\/span> and appeals<\/span> therefrom to the Circuit<\/span> Court<\/span> of the City of Hampton<\/span>, which is hereby granted jurisdiction<\/span> to adjudicate<\/span> any such appeal<\/span> by a qualifying lessee in the same manner applicable to private property owners and other lessees in the City. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENTS TO COMMONWEALTH OR POLITICAL SUBDIVISIONS THEREOF; PAYMENTS TO THE CITY\nOF HAMPTON (\u00a7 2.2-2342)\n\nA. The Authority may agree to make such payments to the Commonwealth or any\npolitical subdivision thereof, which payments such bodies are hereby authorized\nto accept, for any goods, services, licenses, concessions or franchises as the\nAuthority finds consistent with the purposes for which the Authority has been\ncreated.\n\nB. It is the intent of this section that the Authority shall pay a fee in lieu\nof taxes as provided in this section. Such fee shall be payable by the Authority\nto the City of Hampton and shall be payable, in arrears, for the period January\n1 through June 30 on each June 30, and for the period July 1 through December 31\non each December 31. The amount of such fee shall be determined as follows: (i)\nall property in the Area of Operation shall be assessed as if privately owned;\n(ii) property that would not be taxed if located elsewhere in the City of\nHampton by virtue of the ownership, control, or use of the property, other than\nproperty classified solely under subdivision A 1 of § 58.1-3606, shall be\nexcluded from the calculation of the fee in lieu of taxes; and (iii) the total\nassessed value, less any exemptions, shall then be divided by $100, multiplied\nby the then-current real estate tax rate set by the City of Hampton, minus the\nreal estate taxes (a) owed to the City of Hampton directly from taxpayers other\nthan the Authority within the Area of Operation, including lessees subject to\ntaxation and billed to the lessee pursuant to subsection E, and (b) collected by\nthe Authority and remitted to the City of Hampton pursuant to subsection E in\nthe calendar year prior to the year for which the fee in lieu of taxes is then\ndetermined. The Authority may apply to the assessor of real estate for the City\nof Hampton and follow the process for recognition of an exemption applicable to\nother such properties in the City for any property subject to the fee in lieu of\ntaxes, other than property subject to taxation and billed directly to the lessee\npursuant to subsection E.\n\nC. The Authority shall use all funds available and manage its finances and take\nall necessary and prudent actions to ensure that the fee in lieu of taxes\nprovided in subsection B is paid when due and shall notify the City of Hampton\nand the Trustees as soon as practical if the funds will not be available to pay\nthe fee in lieu of taxes when due and the Trustees shall take all necessary\nactions to remedy any deficiency. In the event the fee in lieu of taxes is not\npaid when due, interest thereon shall at that time accrue at the rate, not to\nexceed the maximum amount allowed by § 2.2-4355, determined by the City of\nHampton until such time as the overdue payment and interest are paid. Unpaid\nfees in lieu of taxes and interest thereon shall rank in parity with liens for\nunpaid taxes and may be collected by the City of Hampton as taxes are collected;\nhowever, no real property of the Commonwealth or the Authority may be sold in\nsuch collection efforts.\n\nD. The Authority shall have the right to contest the assessments made on\nproperty at Fort Monroe owned by the Commonwealth or the Authority or any\nproperty for which the Commonwealth or the Authority shall be responsible for\npayment of the fee in lieu of taxes, using the procedures utilized by other\ncitizens of the City of Hampton, including appeals to the Board of Review of\nReal Estate Assessments for the City of Hampton and appeals therefrom to the\nCircuit Court of the City of Hampton, which is hereby granted jurisdiction to\nadjudicate any such appeal by the Authority in the same manner as applicable to\nprivate property owners or lessees in the City.\n\nE. Notwithstanding the provisions of § 58.1-3203, all real property in the\nArea of Operation that is leased, whether by short-term operating\/revenue lease\nor long-term ground lease, shall be assessed as if it were privately owned, and\neach lessee thereof shall be subject to taxation to be billed and collected by\nthe City of Hampton as if the lessee were the owner, regardless of the term;\nhowever, leases for a cumulative term of less than 20 years shall be billed to\nand collected from the Authority by the City of Hampton. For purposes of this\nsubsection, “cumulative term” includes the original term plus any\noptional extensions or renewals of that term. The City of Hampton shall have no\nobligation to assess any leased property that may be subject to taxation\npursuant to this subsection unless and until it has received from the Authority\na complete and fully executed copy of the lease, which shall include a\ndescription of the property comparable to that which would be required for the\nfee simple conveyance of such leased property. Any property not assessed by the\nCity of Hampton pursuant to this subsection shall remain subject to the\nprovisions of subsection B. This subsection shall not apply to leases of any\nterm with other government entities.\n\nF. The Authority and any lessee that is directly billed by the City of Hampton\n(i) may apply to the assessor of real estate for the City of Hampton and follow\nthe process for recognition of an exemption applicable to other such properties\nin the City and (ii) shall have the right to contest the assessments made on\nproperty taxed to the lessee pursuant to this section using the procedures\nutilized by other citizens of the City of Hampton, including appeals to the\nBoard of Review of Real Estate Assessments for the City of Hampton and appeals\ntherefrom to the Circuit Court of the City of Hampton, which is hereby granted\njurisdiction to adjudicate any such appeal by a qualifying lessee in the same\nmanner applicable to private property owners and other lessees in the City.\n\nHISTORY: 2011, c. 716; 2013, c. 221; 2019, cc. 468, 469.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}