BOARD MEMBERS Board of Supervisors Alan w. Edwards, M.D., Chairman, Jerusalem District William Hart Gillette, Vice Chairman, Capron District SOUTHAMPTON COUNTY, VIRGINIA Christopher D. Cornwell, Sr., Berlin-Ivor. District SPECIAL CALLED MEETING - FEBRUARY 13, 2024 - 5:15 P.M. Carl I Faison, Boykins-Branchville District SOUTHAMPTON COUNTY OFFICE CENTER Lynda T. Updike, Newsoms District Robert T. White, Franklin District MEETING AGENDA Call to Order Chairman Edwards 1. Board of Equalization Appointments SOUTHAMPTON COUNTY - 26022 Administration Center Drive P. 0.1 Box 400 Courtland, Virginia 23837 757-653-3015 Fax: 757-653-0227 1749 Memorandum February 13, 2024 TO: The Honorable Board of Supervisors FROM: Brian S. Thrower, County Administrator BST SUBJECT: Item 1 - Board of Equalization Appointments Virginia State Code section 58.1-3370 requires the Circuit Court of Southampton County to appoint a Board of Equalization, composed of not less than three nor more than six county residents, to hear and give consideration to assessment complaints and to adjust or equalize assessments SO that the burden of taxation rests equally on county citizens. By statute, thirty percent (30%) ofthe members ofthe board shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals. Members of the current Board of Assessors are not eligible for appointment to the Board of Equalization. The compensation is the same as that for the Board of Assessors ($60 per diem). Individuals nominated are also required to complete the Basic Course ofInstruction by the VA Department of Taxation as prescribed by Virginia State Code section 58.1-3374. Recommendation Ir recommend you nominate individuals to the Board of Equalization. The number ofindividuals nominated shall be at least 3 residents nor more than 6 residents. Attachments: VA State Code section 58.1-3370 VA State Code section 58.1-3374 Current Board of Assessors (ineligible for appointment to BOE) Previous Board of Equalization (2018) 1/18/2024 Code ofVirginia Title 58.1. Taxation Chapter 32. Real Property Tax S 58.1-3370. Appointment. A. The circuit court havingjurisdiction within each city and each county other than those counties operating under $ 58.1-3371 shall, in each tax year immediately following the year a general reassessment or annual or biennial assessment is conducted in such city or county, appoint for such city or county a board of equalization of real estate assessments, unless such county or city has a permanent board of equalization appointed according to law. In addition, at the request of the local governing body, the circuit court may appoint alternate members as in subsection B of S 58.1-3373, and the provisions of that subsection shall apply mutatis mutandis. provided B. The term of any board of equalization appointed under the authority of this section shall expire one year after the effective date of the assessment for which it was appointed. However, if a taxpayer applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to the expiration of the board of equalization's term, and the term of the board of equalization expires prior to a final determination on such application for relief, and the taxpayer advises the circuit court that he wishes to appeal the determination to the board of equalization, then the circuit court may reappoint the board of equalization to hear and act on such appeal. Code 1950, $ 58-895; 1975, C. 575; 1979, C. 577; 1983, C. 304; 1984, CC. 273, 675; 1991, C. 240; 2014, C. 19; C. 604. 2018, 1/18/2024 Code ofVirginia Title 58.1. Taxation Chapter 32. Real Property Tax $ 58.1-3374. Qualifications of members; vacancies. Except as provided in $ 58.1-3371 or 58. 1-3373, every board of equalization shall be composed of not less than three members nor more than five members or the number of local election districts in the locality, whichever is greater. In addition to such regular members, at the request of the local governing body, the circuit court for any locality shall appoint one alternate member in the case of a board with less than five members, and two alternate members in the case of a board with five or more members. The qualifications, terms and compensation of alternate members shall be the same as those of regular members. A regular member when he knows he will be absent from or will have to abstain from any proceeding at a meeting shall notify the chairman of the board of equalization at least 24 hours prior to the meeting of such fact. The chairman may select an alternate to serve in the absent or abstaining member's place and the records ofthe board shall SO note. Such alternate member may vote on any proceeding in which a regular member is absent or abstains. All: members of every board of equalization, including alternate members, shall be residents, a majority of whom shall be freeholders, in the county or city for which they are to serve and shall be selected from the citizens ofthe county or city. Appointments to thel board of equalization shall be broadly representative ofthe community. Thirty percent of the members of the board shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals, and at least one such member shall sit in all cases involving commercial, industrial or multi-family residential property, unless waived by the taxpayer. No member of the board of assessors shall be eligible for appointment to the board of equalization for the same reassessment. In order to be eligible for appointment, each prospective member of such board shall attend and participate in the basic course of instruction given by the Department of Taxation under $ 58.1-206. In addition, at least once in every four years of service on a board of equalization, each member of al board of equalization shall take continuing education instruction provided by the Tax Commissioner pursuant to S 58. 1-206. Any vacancy occurring on any board of equalization shall be filled for the unexpired term by the authority making the original appointment. On any board or panel thereof considering appeals of commercial or multi-family residential property in a locality with a population exceeding 100,000, 30 percent of the members of such board or panel shall be commercial or multi-family residential real estate appraisers who are licensed and certified by the Virginia Real Estate Appraiser Board to serve as general real estate appraisers, other commercial or multi-family real estate professionals or licensed commercial or multi-family real estate brokers, builders, developers, active or retired members of the Virginia State Bar, or other legal or financial professionals whose area of practice requires or required knowledge of the valuation of property, real estate transactions, building costs, accounting, finance, or statistics. For the purposes of this section, commercial or multi-family residential property shall be defined as any: property that is either operated as or zoned for use as commercial, industrial or multi-fmily residential rental property. Code 1950, S 58-899; 1979, C. 577; 1983, C. 304; 1984, C. 675; 1995, C. 24; 2003, C. 1036; 2009, c. 25; 2010, C. 552; 2011, C. 10; 2013, C. 197; 2016, C. 38. CURRENT BOARD OF ASSESSORS Member Full Name Mr. Allen Applewhite Mr. Damian Dwyer Mrs. Kara Eason Mr. Frederick' W. Felts Mr. Christopher N. Howell Mr. James H. Lee, IV Mr. Dennis Whitby 2018 BOARD OF EQUALIZATION Member Full Name Tammie J. Connolly, Franklin District Thomas O. Potter, Jr., Newsoms District Teresa B. Preston, Berlin-Ivor District Emory Greene, Drewryville District Wilbert Williams, Jr., Boykins-Branchville District James H. Lee, IM, Jerusalem District John R. Rawls, Capron District