Fiscal Year 2006 Proposed Budget |
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SECTION D -- COURTS AND CONSTITUTIONAL OFFICES
COMMISSIONER OF REVENUE
TEN YEAR HISTORY – OFFICE OF COMMISSIONER OF REVENUE
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FY 1997
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FY 1998
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FY 1999
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FY 2000
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FY 2001
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FY 2002
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FY 2003
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FY 2004
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ADOPTED
FY 2005
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PROPOSED
FY 2006
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AUTHORIZED
POSITIONS
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PERMANENT
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Full-time
Equivalents
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55.0
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55.0
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55.0
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55.0
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56.0
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56.0
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56.0
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56.0
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56.0
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56.0
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TEMPORARY
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Full-time
Equivalents
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-
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-
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-
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-
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-
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-
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-
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-
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-
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-
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GRANT FUNDED
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Full-time
Equivalents
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-
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-
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-
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-
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-
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-
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-
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-
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-
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-
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TOTAL FULL-TIME
EQUIVALENTS
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55.0
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55.0
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55.0
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55.0
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56.0
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56.0
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56.0
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56.0
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56.0
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56.0
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EXPENDITURES
(000s)
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3,174
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3,155
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3,301
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3,279
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2,921
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3,168
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3,300
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3,625
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3,795
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4,046
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REVENUES (000s)
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Fees
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2
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-
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-
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-
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-
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-
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-
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-
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-
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50
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Grants
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477
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529
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530
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497
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472
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476
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461
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461
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437
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453
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TOTAL REVENUE
(000s)
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479
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529
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530
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497
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472
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476
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461
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461
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437
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503
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NET TAX SUPPORT
(000s)
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2,696
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2,626
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2,771
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2,783
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2,450
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2,692
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2,839
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3,164
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3,358
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3,543
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PROGRAM HISTORY – OFFICE OF COMMISSIONER OF REVENUE
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FY 1997:
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Funding and 4.5 FTEs moved from Personal Property
Tax to Business Tax Division for administration of business tangible personal
property program.
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BPOL threshold and fee schedule changed as required by
State law.
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FY 1998:
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Depreciation schedule for computer equipment used for
business tangible personal property tax calculation changed to reflect more
rapid depreciation.
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FY 1999:
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The Virginia General Assembly enacted the Personal Property
Tax Relief Act of 1998, Code of Virginia Section 58.1-3523 et seq. Over a five year span, Virginia's car tax,
on the first $20,000 of value for qualifying vehicles, will be phased out for
cars, panel and pick-up trucks (under 7,501 pounds) and motorcycles. Vehicles qualifying for tax relief under
this program must be privately owned or leased by a natural person and used
for non-business purposes.
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FY 2000:
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No significant changes.
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FY 2001:
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Added an Information Systems Analyst ($52,225,
1.0 FTE) position to develop, implement and maintain integrated systems
that support tax assessment programs.
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A special depreciation schedule for calculating the
personal property tax is used for computer equipment owned by businesses in
the County. To arrive at a fair
market value for taxation purposes, this schedule uses a shorter term of
depreciation than is used for other business tangible personal property. Beginning in calendar year 2000, computer
equipment is valued at 65% the first year, 45% the second year, 30% the
third year, and 10% thereafter.
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The FY 2001 adopted budget reflects the
elimination of Office of Technology and Information Services (OTIS) charges
of $396,046 for data processing and personal computers as part of the
transition of OTIS from an internal service fund to a general fund Department
of Technology Services (DTS).
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Filing and renewal date for business license changed to
March 1 from January 31.
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FY 2002:
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No significant changes.
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FY 2003:
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No significant changes.
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FY 2004:
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Positions were frozen for part of the year to reduce personnel
expenditures to compensate for state budget cuts imposed by the Virginia
State Compensation Board.
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FY 2005:
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No significant changes.
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