COMMON AREA TAX – EXEMPT

as of 1/24/2012 The Jefferson County Tax Assessor exempts HOA Common Area Tax throughout Jefferson County – please read the scanned original

Cloverdale was created pursuant to UCIOA 36B
10/18/1988 quote from the first paragraph of Cloverdale’s DCCR: “… to the provisions of the Uniform Common Interest Ownership Act, West Virginia Code section 36B-1-101, et seq. (“Act”) for the purpose of creating Cloverdale Heights …

West Virginia §36B-1-105. Separate titles and taxation.

(a) In a cooperative, unless the declaration provides that a unit owner’s interest in a unit and its allocated interests is real estate for all purposes, that interest is personal property. (That interest is subject to the provisions of all homestead exemptions from taxation provided by law, even if it is personal property.)

(b) In a condominium or planned community:

FACT: Cloverdale is a Planned Community.

1. If  there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.

2. If there is any unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no  development rights.

FACT: each Unit in Cloverdale  IS assessed with a seperate tax

and

FACT: the Common Area in Cloverdale IS assessed with a separte tax.

FACT: the Declarant, Marcus Enterprises, reserved no development rights.

(c) Any portion of the common elements for which the declarant has reserved any development right must be separately taxed and assessed against the declarant, and the declarant alone is liable for payment of those taxes.

(d) If there is no unit owner other than a declarant, the real estate comprising
the common interest community may be taxed and assessed in any manner provided
by law.


The following is a direct quote from the Jefferson County Assessor – Angie Banks in reply to 9/9/2010 e-mail that follows (emphasis in bold and [bracketed comments] added.)

——– Original Message ——–

Subject:Re: Fwd: Property Tax Notice Request
Date: Wed, 15 Sep 2010 13:42:12 GMT
From:Assessor’s Office <Assessor@jeffersoncountywv.org>
To: <briscoen@frontiernet.net>
CC: <lynwidmyer@gmail.com>

Nance,

I will check with my attorney, but from my understanding a developmennt has to be created under the UCIOA.

Mr. Hamstead told the Judge that Crystal Lakes Subdivion was created under the UCIOA.

First, the common areas of a development are not exempt.

HOWEVER, if the development was created pursuant to the Uniform Common Interest Ownership Act (UCIOA), then the common areas must be valued, then divided by the number of unites (lots or condo units) and then proportionally added to each unit.

In that case, there is not a separate assessment for the common areas, but rather the value is included in each lot owners value proportionally.

If the development was not created pursuant to UCIOA (and most were not), then we  assess the common areas to (streets, parks, etc.) to whoever owns them,
either the developer or the Homeowners Association.

The burden is on the taxpayer to prove that they were created pursuant
to UCIOA
.

[Cloverdale was created pursuant to 36B - 10/18/1988 quote from the first paragraph of Cloverdale's DCCR: "... to the provisions of the Uniform Common Interest Ownership Act, West Virginia Code section 36B-1-101, et seq. ("Act") for the purpose of creating Cloverdale Heights ..."]

I did recently submit for a taxability ruling to the State Tax Commissioner, but the legal division has until February, 2011 to rule on the request.

[no further reply from Angie Banks, Assessor about a ruling as of 9/14/2011]

I will check with my attorney and get back with you.

[no further reply from Angie Banks, Assessor about a ruling as of 9/14/2011]

I know that this has been an ongoing issue in many counties of WV.

Angela L. Banks
Jefferson County Assessor
104 E. Washington St.
Charles Town WV 25414


The following e-mail was sent to:
<angiebanks08@ . . . > and <angiebanks08@ . . . >

No e-mail address stated on her business card.

During the last JCC mtg. on 9/9/2010 you provided a list of exonerations concerning
taxes – your announcement stimulated me to provide you with important information
you may not be aware of.

The Jefferson County Organization of HomeOwners Associations (JCOHOA) wants
to be sure you have the latest court order for HOA Common Grounds Property Tax.

This Court Order has not been fairly publicized as it should have been nor
have you exonerated these related property tax assessments at a JCC meeting
to our/my knowledge.

I’ve not seen anythigrelated [sic] to the Assessors’ notice in the papers either
regarding this issue.

I have attached the 2009 Court Order Civil Action No. 09-C-117 and the JCOHOA
e-card that is being circulated throughout Jefferson County and beyond.

This Court Order is a decision based upon the existing WV law, e.g., Uniform
Common Interest Ownership Act, Chapter 36B (WV revised 36B in 2006, 2007, 2008
and again in 2009).

While this specific Court Order states no reimbursement of prorating of back
taxes obtained thru the Assessor’s office for Crystal Lakes HOA we request that
the tax be made public and that futher tax not be invoiced to all compliant
HOAs in the state of WV.

We ask that the findings become the fact that you provide at meetings and promote
in documentation.

The 55 counties in WV must be aware and together we will promote further education
to HOAs across the state.

Tucking documents away for safekeeping is nice but educating our public is
profound!

Respectfully, Nance L. Briscoe, Membership,
Jefferson County Organization of Homeowner Associations (JCOHOA)
The JCOHOA is a 501(C)(3) non-profit organization, the website is at JCOHOA.org
CC: Lyn Widmyer, Jefferson County Commissioner, and JCOHOA

UPDATE: June 2011, JCOHOA memberships increased dramatically across WV County lines and has since changed its name to the Eastern Panhandle Organization of Homeowner Associations, Inc. (EPOHOA) certified and registered with the WV Secretary of State. EPOHOA incorporated the eight (8) counties of the Eastern Panhandle: Berkeley, Grant, Hampshire, Hardy, Jefferson, Mineral, Morgan and Pendleton.

>>> EPOHOA  online

UPDATE: January 12, 2012, Angie Banks, Jefferson County Assessor has removed taxing  Cloverdale’s Common Area and also removed the Assessor’s additional action whereby common areas must be valued, then divided by the number of units and then proportionally added to each unit. No tax form by the Assessor was required – the information provided within our Governing Documents satisfied the Assessor. The Assessor’s decision was made on-the-spot.

NO TAX WILL BE APPLIED TO CLOVERDALE’S COMMON AREA.

UPDATE: On January 19, 2012 Jefferson County Assessor Angie Banks presented to the Jefferson County Commission a request for Exoneration for 2011 Common Area Property Taxes Assessed to Cloverdale Heights Home Owners Association. Unanimously approved by the JC Commission.

The request is at time code 18:20
View County Commission WebCast Meeting

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