- 1 -
|
APPLICATION FOR EXEMPTION FROM BUSINESS, PROFESSIONAL AND
OCCUPATIONAL LICENSE TAX AND/OR TANGIBLE PERSONAL PROPERTY
TAX FOR NON-PROFIT ORGANIZATIONS
County of Fairfax
Department of Tax Administration
Personal Property and Business License Division
12000 Government Center Parkway Suite 261
Fairfax, Virginia 22035
(703) 222-8234 TTY: (703) 222-7594
E-Mail Address: dtappd@fairfaxcounty.gov
INSTRUCTIONS TO APPLICANT
To be exempt from local taxation in Fairfax County, an organization must meet the requirements for
exemption as set by the Code of Virginia and the Fairfax County Ordinance. Exemption from the
tangible personal property tax can only be granted when the organization’s purpose and use of property
(a) meet the exemption provisions granted by the Constitution of Virginia, Article X, Section 6, or (b) the
organization is classified or designated exempt under the statutory provisions of the Code of Virginia,
Section 58.1-3606 et seq.
Exemptions to Fairfax County’s Business, Professional, and Occupational License (BPOL) tax are
defined under Section 4-7.2-1(b) (1) (A) of the Fairfax County Ordinance, and certain exclusions found
in Chapter 37, 58.1-3703 (C) (18) (a) of the Code of Virginia.
The burden of showing that an exemption applies is on the organization who seeks an exemption.
Exemptions to the property tax are strictly construed.
If you wish to apply for an exemption, please complete all applicable sections of this form and return it
to the Department of Tax Administration, Personal Property and Business License Division.
Note: Unless and until an organization has been notified that it is exempt from property taxes, the
organization is instructed to continue filing all appropriate tax documents in a timely fashion.
I. Organization Information
1. Organization Name: _________________________________________________________
2. Organization’s Federal Identification Number: __________________________________
3. Mailing Address: ___________________________________________________________
___________________________________________________________
4. Fairfax
Location: _________________________________________________________________
5. Contact
Person/Title: _______________________________________________________________
6. Telephone: ________________________________________________________________
7. E-mail: ___________________________________________________________________
1
|