By Taylor Boyd
The Patrick County Board of Supervisors held two public hearings on proposed taxes at the Monday, Nov. 8 meeting, before striking down one proposal.
A proposed Wills and Administration Tax Ordinance which would have allowed the county administration to take up to three cents per $100 of valuation from estates probated in the county was voted down in a unanimous vote after the first hearing.
The board heard several comments from residents who spoke out against the proposed ordinance, including Kurt Bozenmayer. He said he learned about the hearing from an outside source. Because the minutes of the meeting when it was discussed were not online (October 18), Bozenmayer said he went to the County Administrator’s office to ask for a copy of the proposed ordinance.
“This appears to be the only way to be able to read the ordinance. It was apparent from the response to that request that no one else from the public had asked to view this ordinance,” he said.
The Code of Virginia provides for probate of every will at the rate of 10 cents per $100 of valuation. Bozenmayer said the statute also permits localities to impose an additional local tax of one-third the Commonwealth’s rate, in addition to the amount the state takes.
“I concede that there are not a lot of million-dollar estates probated each year on Patrick County, so this new ordinance is unlikely to balance the budget on its own merits,” he said.
Bozenmayer said he attended a March meeting when the real estate tax rate was discussed. At that meeting, the board voted 3 to 2 to keep the rate unchanged instead of adding the proposed 5-cents increase.
“Now it is starting to appear that the failure to increase the real estate tax rate is driving the county to grasp at any possible additional tax available to offset the increasing expenses,” he said.
While he understands the reluctance of the board to increase the real estate tax, Bozenmayer said he believes that every county resident needs to understand that the services they enjoy come with a price tag that must be paid.
“I know that the supervisors put in a lot of work and time to balance the county budget, but I believe that these decisions would be much more palatable to the taxpayers if they felt that they have more input on these decisions,” he said.
Bozenmayer added that the numerous additional taxes the county is considering are similar to the ancient Chinese punishment of lingchi, or death of a thousand cuts. These taxes “may not be the best way to assure our taxpayers that their county budget is being managed in the best possible fashion.”
Bozenmayer also expressed his disappointment in the perceived little interest in county affairs from the public and called upon the board to seek ways to improve public involvement.
Trina Anderson said many people often feel as though they are working themselves to death and noted that her stepfather literally worked himself to death at the age of 57 in 1994.
“Being the oldest child, I got a crash course education in wills, estates, trusts, beneficiaries, etc. It took a grueling couple of years to sort everything out. It was also extremely expensive,” she said.
Anderson said her father’s estate paid taxes to the Internal Revenue Service (IRS), the state and the county.
“Now, you want to tax the residual that’s left. My mother deserves to be comfortable in the few years she has left to live. If there’s anything left, it should go to my children without being taxed yet again,” she said, and added that the county must learn to live within the means of its citizens.
“We’re broke and poor, many are disabled or elderly, and we all worked hard for what we have,” she said.
If the county cannot learn to live within its means, Anderson suggested the possibility of the county allowing the state to repair “the mess.” While not an ideal or wanted solution, the county “can’t keep taxing every little thing. Where and when does it stop?”
Anderson added that no government entity can spend or tax its way into prosperity.
“You are hurting us. You must cut expenses, you must cut payrolls,” she said, adding infrastructure upgrades are the solution to increased revenue, particularly broadband to bring more businesses to the county.
The board should focus on Meadow of Dan, she said, and added that community needs its waste disposal situation addressed.
Meadows of Dan business owner “Felecia Shelor has found solutions, and the Board of Supervisors has ignored this for years,” Anderson said. “The key to finding solutions is to maximize and focus on the positives that we already have and allow and assist the Meadows of Dan community to grow.”
Anderson said she flat-out refuses to pay any more taxes.
“I structured my assets in a manner in which you will get nothing, or draw close to nothing, when we die. I encourage other people to do the same. You are hurting the people of this community. Enough,” she said.
A second hearing was held on a proposed Transient Occupancy Tax Ordinance, which would allow the county to take an additional one percent of the lodging tax. The increase effectively would raise the percentage of the split between the county and the tourism department from the current 80/20 to a 60/40 split.
Sandra Belcher, director of Tourism and Marketing, presented the board with letters from the President of the Virginia Restaurant, Lodging & Travel Association and the President of the Virginia Tourism Corp. asking the board to keep the lodging tax the same.
“The letters state that increasing the lodging tax would be taking away from residents of the county,” Belcher said, and added that the Tourism Advisory Council (TAC) disperses the lodging tax to help market the county and increase tourism.
“The tourism department markets with the lodging (proceeds), our salaries are paid with the lodging tax, the Visitor’s Center is funded by lodging tax money. No taxpayer dollars are used for the Visitor’s Center,” she said.
Belcher said one percent of the lodging tax is roughly about $80,000.
If the board votes to increase the transient occupancy tax to the proposed amount, the county would receive around $160,000, Belcher said.
She added that cut in funding would ensure there is not enough to pay the salaries of the tourism employees or effectively market the county.
At a request from Denise Stirewalt, of the Peters Creek District, Patrick County Finance Officer Lori Jones said salaries of those who work in the Tourism office are paid from county funds.
Betsy Weber, chairman of the Tourism Advisory Committee (TAC), said she had questions about statements that the current lodging tax rate is not in compliance.
“I was just wondering if you’ve been advised by anyone saying that we’re out of compliance,” she said, adding the former board did not vote to increase the Transient Occupancy Tax rate
Weber said the tourism has already been crippled by the county taking away a position from the department.
“Sarah Sheppard’s full-time position has been made into a part-time position that does not provide insurance or benefits. It’s going to be really hard to find good, quality people in that position,” she said.
Belcher added that neither she nor the TAC were aware of the public hearing until she read about it in The Enterprise.
County Administrator Geri Hazelwood said the county advertised the public hearing, and that she had mentioned to Belcher the need to discuss the lodging tax during a pervious one-on-one meeting.
A second public hearing on the proposed Transient Occupancy Tax Ordinance is set for 6:15 p.m. on Monday, Dec. 20.
In other matters, the board:
*Approved the meeting minutes, with changes.
*Approved bills, claims, and appropriations.
*Acknowledged Zachary Heath for obtaining his Eagle Scout certification.
*Heard an update from Rebecca Adcock, executive director of the Patrick County Chamber of Commerce, on the chamber’s activities.
*Heard from Patrick County Schools Interim Superintendent Dr. David Martin on COVID-19 cases in the school system and the division’s plans to hold a vaccination clinic for students ages 5 to 11.
* Heard the County Administrator’s report.
*Heard supervisor reports.
*Accepted the amendments to the County Administrator’s contract.
*Approved displaying the book of donors from the Pioneer Community on the second floor of the Patrick County Administration Building.
*Scheduled a public hearing on the Transient-Occupancy Tax on Dec. 20 at 6:15 p.m.
