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Eligibility:
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| This program is available for energy-efficient buildings that exceed the energy efficient standards as prescribed by the Virginia Uniform Statewide Building Code by thirty (30) percent. To qualify for this exemption on the building only, State Code indicates that certification as an energy-efficient building must be made by a qualified licensed registered design professional or contractor who is not related to the applicant. The design professional or contractor responsible for the certification shall provide a certification to the applicant that he or she has the qualifications to provide such certification of the building. |
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Application Requirements: |
- The exemption provided by this division shall be granted to applicants meeting the following requirements.
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- The application must be completed in its entirety and signed by the owner of the real property. The exemption only applies to the building, not the land.
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- As required by section 58.1-3221.2, Code of Virginia, the applicant shall submit a certification that the building has been determined to be an energy-efficient building by a qualified licensed engineer or contractor who is not related to the applicant. RESCheck reports are not accepted.
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- The licensed engineer or contractor shall provide to the applicant a copy of his or her certification and attach a copy to their application.
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- The applicant is not in arrears.
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- The application form must be submitted to the Commissioner of the Revenue.
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Effective Date/Duration of Exemption:
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| Upon receipt of an approved application from the Commissioner of the Revenue, the exemption for a qualifying structure commences on January 1st of the following tax year. (Applications received and approved in 2010 will begin receiving the exemption in 2011.) The approved energy efficient building is eligible for the exemption for a total of five (5) tax years. |