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To request that the Chief Administrative Officer cause the Director of Finance to (i) develop an implementation plan and timeline for the administration of a one-time tax amnesty program for the tax year beginning January 1, 2027, pursuant to City Code §§ 26-21–26.29, (ii) provide to Council the report required by § 26-25, and (iii) submit such plan, timeline, and report to the Council by no later than Feb. 1, 2027.
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WHEREAS, as provided in section 26-21, concerning the administration of the tax amnesty program, of the Code of the City of Richmond (2026), as amended, “As authorized by Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia, the Director of Finance may administer the tax amnesty program in any tax year, in accordance with this article and other applicable law, for any person, individual, corporation, estate, trust, or partnership required to file a local tax return or to pay any local tax;” and
WHEREAS, the City of Richmond assesses both penalties and interest on delinquent tax balances; and
WHEREAS, the monthly financial synopses published by the Department of Finance show persistently high delinquent balances, particularly for personal property taxes and real estate taxes; and
WHEREAS, upon the information and belief of Council, tax delinquency can result from a number of causes, including temporary financial hardship such as that caused by current macroeconomic trends; and
WHEREAS, multiple Council offices have been contacted by constituents who wish to resolve tax delinquencies but cannot afford to pay penalties and interest along with the overdue principal balance; and
WHEREAS, upon the information and belief of Council, a one-time tax amnesty program for the tax year beginning January 1, 2027, could provide relief to individuals and businesses while also collecting significant principal balances owed to the City that may otherwise remain unpaid along with ac...
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