On the agenda: Powhatan County meeting — Data Center (Apr 6)

AGENDA
POWHATAN COUNTY BOARD OF SUPERVISORS
SPECIAL MEETING
APRIL 6, 2026
6:00 PM CALL TO ORDER

This meeting is being held in the Village Building at 3910 Old Buckingham Road,
Powhatan Virginia, and is open to the public to attend in person.
If you would like to watch in real-time, use this link: http://powhatanva.gov/432/LiveStream-of-Powhatan-County-Meetings
If you would like to watch the meeting later, at your convenience, use this link:
http://powhatanva.gov/433/County-Meetings-and-Workshop-Videos-On-D
Public comments may be made in person during the appropriate comment period or
submitted to [email protected] or by leaving a voicemail at (804) 5985612 prior to the meeting. Any comments received up until 2:00 PM of the day of the
meeting shall be entered into the meeting minutes.

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POWHATAN COUNTY BOARD OF SUPERVISORS
SPECIAL MEETING
APRIL 6, 2026

1. Call to Order
2. Pledge of Allegiance
3. Invocation
4. Formal Approval of Agenda
5. New Business
A. Resolution R-2026-23 Fixing Calendar Year 2026 Personal Property Tax Rates

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6. Public Hearing
A. Resolution R-2026-24 Fixing Calendar Year 2026 Real Estate Tax Rate

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7. County Administrator Comments
8. County Attorney Comments
9. Board of Supervisors Comments
10. Adjournment

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Powhatan County
Board of Supervisors
Agenda Item
Meeting Date:

April 6, 2026

Agenda Item Title:

Resolution R-2026-23 Fixing Calendar Year 2026 Personal Property Tax Rates

Motion:

Move to approve Resolution R-2026-23 as presented

Dates Previously
Considered by Board:

N/A

Summary of Item:

Personal property taxes are based on the calendar year in Powhatan County, with
twice-a-year billing in June and November. The Treasurer is preparing to print the June
bills and needs the tax rates to do so.
Per state code, the governing body of each county shall fix the amount of the county
taxes for the current year at its regular meeting the month of January each year, or as
soon thereafter as practicable not later than a regular or called meeting in June.
Notice and a public hearing are required only prior to a tax rate increase. The attached
resolution fixes the personal property tax rates for Calendar Year 2026 the same as
Calendar Year 2025.

Staff:

Commission/Board:

__X__ Approve
_N/A_ Approve

____ Disapprove

_____ See Comments

____ Disapprove

_____ See Comments

Comments:
Budget/Fiscal Impact:

FY 2026 Budget (June billing) and FY 2027 (November billing)

Attachments:

Resolution R-2026-23

Staff/Contact:

Charla W. Schubert, Director of Finance, 804-598-5780, [email protected]

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R-2026-23
RESOLUTION R-2026-23
FIXING CALENDAR YEAR 2026 PERSONAL PROPERTY TAX RATES
WHEREAS, pursuant to the Code of Virginia, Section 58.1-3000, all taxable tangible personal
property, the tangible personal property of public service corporations, and the capital of merchants,
are segregated and made subject to local taxation only; and
WHEREAS, pursuant to the Code of Virginia, Section 58.1-3001, the governing body of each
county shall, not later than a regular or called meeting in June, fix the amount of the county and
district taxes for the current year; and
WHEREAS, pursuant to the Code of Virginia, Section 58.1-3007, notice and a public hearing are
required before any local tax levy shall be increased in any county; and
WHEREAS, the Powhatan County Board of Supervisors desires to set the Calendar Year 2026 tax
rates the same as were set for Calendar Year 2025, and therefore no notice or public hearing is
required.
NOW, THEREFORE, BE IT RESOLVED that the Powhatan County Board of Supervisors fixes the
following personal property tax rates for Calendar Year 2026:

Personal Property
$ 3.60
Business Personal Property
$ 3.60
Business Personal Property - Data Center
$ 0.40
Disabled Veterans Personal Property
$ 0.0001
Volunteer Fire and Rescue Personal Property $ 0.0001
Handicapped Modified Vehicles
$ 0.0001
Machinery & Tools
$ 3.60
ADOPTED BY THE POWHATAN COUNTY BOARD OF SUPERVISORS ON APRIL
6, 2026.
ATTEST:
William Donati, Jr, Chair
Powhatan County Board of Supervisors

William Hagy, County Administrator
Powhatan County Board of Supervisors

Recorded Vote:
William Donati, Jr
Steve M. McClung
Robert Powers
Mark Kinney
Denise Morissette

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Powhatan County
Board of Supervisors
Agenda Item
Meeting Date:

April 6, 2026

Agenda Item Title:

Public Hearing on the Calendar Year 2026 Real Estate Tax Rate

Motion:

N/A – Public Hearing

Dates Previously
Considered by Board:

March 5, March 11, March 12, and March 26– Budget Workshops

Summary of Item:

The Board of Supervisors (BOS) held four (4) budget workshops to discuss and consider
staff’s and the School Board’s recommendations on the budget.
The proposed real estate tax is - $0.77 per $100 of assessed value. The proposed tax
rate is an effective tax rate increase of $0.06.
The proposed real estate tax rate, the effective real estate tax rate increase and a notice
of public hearing were advertised in the Powhatan Today on March 25, 2026, and in
the Richmond Times Dispatch on March 30, 2026 and March 31, 2026.

__N/A__ Approve

____ Disapprove

_____ See Comments

Commission/Board:

_N/A_ Approve

____ Disapprove

_____ See Comments

County Administrator:

__N/A___ Approve

____ Disapprove

_____ See Comments

Staff:

Comments:

n/a

Budget/Fiscal Impact:

CY 2026 Real Estate Tax Rate to Support the FY 2027 Operating Budget

Attachments:

Legal Ads

Staff/Contact:

Charla W. Schubert, Director of Finance, 804-598-5780, [email protected]

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R-2026-24
RESOLUTION R-2026-24
FIXING THE CALENDAR YEAR 2026 REAL ESTATE TAX RATE
WHEREAS, pursuant to Virginia Code Section 58.1-3000, all taxable real estate is segregated and
made subject to local taxation only; and
WHEREAS, pursuant to Virginia Code Section 58.1-3001, the governing body of each county shall,
no later than a regular or called meeting in June, fix the amount of the county and district taxes for
the current year; and
WHEREAS, pursuant to Virginia Code Section 58.1-3007, notice and a public hearing are required
before any local tax levy shall be increased in any county; and

WHEREAS, notice of a proposed real property tax rate increase and public hearing are required
pursuant to Virginia Code Section 58.1-3321 subsection B because there is an effective real
estate tax rate increase; and
WHEREAS, the proper notice and public hearing as required by law was held on Monday, April

6, 2026, and those who appeared and wished to speak were heard; and

WHEREAS, the Calendar Year 2026 Real Estate Tax Year begins on January 1, 2026 and ends
on December 31, 2026, and applies to the real estate tax bills due on June 5, 2026 and November
5, 2026.
NOW, THEREFORE, BE IT RESOLVED that Powhatan County Board of Supervisors does
hereby adopt the Calendar Year 2026 real estate tax rate at $.77 per $100 of assessed value.
ADOPTED BY THE POWHATAN COUNTY BOARD OF SUPERVISORS ON APRIL
6, 2026.

William Donati, Jr, Chair
Powhatan County Board of Supervisors
Recorded Vote:

ATTEST:

William Donati, Jr
Steve M. McClung
Robert Powers
Mark Kinney
Denise Morissette

William Hagy, County Administrator
Powhatan County Board of Supervisors

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POWHATAN COUNTY BOARD OF SUPERVISORS
NOTICE OF PUBLIC HEARING FOR
PROPOSED REAL PROPERTY TAX INCREASE
Pursuant to Virginia Code § 58. 1-3321, the Board of Supervisors of Powhatan County will hold a

publichearingonMonday.April 6. 2026.at6:00P.M.intheVillageBuildingAuditorium,391 0
OldBuckinghamRoad,Powhatan,Virginia,forthe purposeofconsideringthefollowing proposed
increasein real property tax levies.

TheCountyofPowhatanproposesto increasereal propertytaxleviesforthe calendaryearbeginning January 1, 2026 and ending December 31, 2026.
1. Assessment Increase: Total assessed value of real property, excluding additional assessments
due to new construction or improvements to property, exceeds last year's total assessed value of
real property by4.9 percent.

2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate, which would levy the
sameamount of real estateas lastyear,when multiplied bythe newtotal assessedvalue of real
estate with exclusions mentioned above, would be $0. 71 per $100 ofassessed value. This rate will
be known asthe"loweredtax rate".

3. Effective Rate Increase: The County of Powhatan proposes to adopt a tax rate of $0. 77 per
$100ofassessed value. The difference between the lowered tax rate and the proposed rate would
be $0.06 per $100,or 8 percent. This differencewill be known asthe"effectivetax rate increase."

Individualpropertytaxesmay,however,increaseata percentagegreaterthanor lessthanthe
above percentage.

TheBoardmayalsoconsidera lowertaxratethantheoneidentifiedinthis paragraph,in
which case the "effective tax rate increase" may be reduced or eliminated.

4. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in
other revenues, the total budget of Powhatan County will increase from last year's by6.7 percent
exclusiveofspecialrevenuefunds,capitalprojectsandenterprisefunds.

ThisisnotthefinaldecisionoftheBoardofSupervisors. TheBoardwillmeetthroughout
March in order to discuss and finalize the County tax rate.
All interested persons are invited to participate in the public hearing and present their views within

suchreasonabletimelimitsasshallbedeterminedbytheBoardofSupervisors.Personsrequiring
specialassistanceto viewor participateinthe hearingshouldalsocontacttheAdministration

Officeatleastthreedayspriortothemeetingbyemailingadministration@powhatanva.govorby
calling (804) 598-5612.

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