* This transcript was created by voice-to-text technology. The transcript has not been edited for errors or omissions, it is for reference only and is not the official minutes of the meeting. [00:00:01] IT IS NOW FIVE MINUTES AFTER FIVE. I CALLED THIS MEETING TO ORDER. THIS IS, UM, I CALLED [B. Adoption of Emergency Ordinance to Delay Penalties and Interest Upon Certain Local Taxes (Part 1 of 2)] THIS SPECIAL EMERGENCY MEETING TO DEAL WITH, UM, ORDINANCE TO DELAY PENALTIES AND INTEREST UPON CERTAIN LOCAL TAXES. WE HAVE DEFERRED THE PENALTY DATE FOR PERSONAL PROPERTY TAX UNTIL, UH, JUNE 25TH, WHICH MEANS TAXES ARE DUE ON THE 24TH. AND IT SEEMS LIKE THERE WILL BE A LOT OF CONFUSION FOR PEOPLE TO HAVE TWO DIFFERENT, UM, DEADLINE DATES FOR TWO SEPARATE SETS, REAL ESTATE VERSUS PERSONAL PROPERTY. SO I WOULD LIKE, UM, AND AFTER TALKING WITH THE BOARD, UH, WE WOULD LIKE TO MAKE JUNE 25TH FOR BOTH REAL ESTATE AND PERSONAL PROPERTY. SO YOUR TAXES WOULD NEED TO BE PAID FOR BY JUNE 24TH. SO UNDER SECTION ONE 60 DASH 26, OR THE WARREN COUNTY CODE PENALTIES AND INTEREST ON REAL PROPERTY TAXES ARE IMPOSED. IF THE TAXES ARE USUALLY NOT PAID BY JUNE 5TH, THE ATTACHED OR MINCE DELAYS, THE DATE THAT PENALTIES AND INTEREST ARE IMPOSED FOR THE LATE PAYMENT OF REAL PROPERTY TAXES UNTIL JUNE 25TH. IS THERE A MOTION ON THIS? UH, MAY I JUST ASK A QUESTION? SO CAN WE PUT JUNE 24TH, THIS BIG ON THE WEBSITE EVERYWHERE. EVERYWHERE WE CAN PUT IT. I DON'T SEE WHERE I'M AT, BUT DO WE HAVE TO INCLUDE THE SANITARY'S AND THAT AS WELL, THE SANITARY DISTRICT'S FEES TO MAKE SURE THAT'S A GOOD, REAL GOOD POINT. WE WOULD RECOMMEND MA'AM THAT YOU MAKE THAT AS AN AMENDMENT TO THIS ORDINANCE. THAT INCLUDES THE SANITARY DISTRICT. OKAY. DO WE CALL THEM A FEAR ATTACK? SO THE MOTION IS TO DELAY THE TAXES FOR REAL PROPERTY UNTIL THE 24TH AND SANITARY DISTRICT FEES UNTIL THE 25TH AS WELL. YES. ANY, IS THERE A SECOND TO THAT MOTION? [A. Public Comment Period] PUBLIC COMMENT PERIOD ON THE AGENDA. IF WE COULD OPEN THAT, I DON'T SEE ANYONE HERE, BUT IF WE COULD OPEN UP THE, WELL, THIS, DO WE STILL NEED TO DO THAT SINCE THIS IS NOT A PUBLIC HEARING? WE JUST WANT THE PUBLIC TO SPEAK OKAY. ON THIS MATTER OR ANYTHING ELSE. OKAY. UM, RIGHT. I WAS GOING TO SAY, UM, THERE IS THERE, HERE THAT WOULD LIKE TO MAKE A PUBLIC COMMENT BEFORE WE MAKE A MOTION ON THIS DR. DAILY. IT'S REALLY A NICE DAY OUT THERE TODAY. MA'AM I HOPE EVERYBODY GETS OUT TO ENJOY IT. OKAY. THANK YOU, MRS. SHIRAKI. HAS ANYONE SENT ANY ONLINE MESSAGES OR ANY, NO COMMENTS AND THERE'S NO ONE HERE BESIDES STAFF, UNLESS THE STAFF WOULD LIKE TO MAKE A COMMENT. IF NOT, [B. Adoption of Emergency Ordinance to Delay Penalties and Interest Upon Certain Local Taxes (Part 2 of 2)] SO I WOULD LIKE MADAM CHAIR, CAUSE THIS IS TOO, I DON'T WANT TO RUSH THIS AND I KNOW ROGER WANTS A QUICK MEETING, BUT KAITLIN, CAN YOU READ WHAT THAT MOTION SHOULD SAY TO INCLUDE WHAT WE ARE VOTING ON TODAY? BECAUSE I DON'T WANT ANOTHER EMERGENCY MEETING, CORRECT. WELL, ONE THING I'M TRYING TO CLARIFY IN REGARDS TO THE SANITARY DISTRICT FEE IS WHETHER IT'S A TAX OR A FEE. SO IF I MAY HAVE A MOMENT TO RUN TO MY OFFICE TO CONSULT A CODE SECTION THAT'S RELEVANT TO THIS, I JUST WANT TO CHECK THE WORDING BEFORE WE MOVE FORWARD ON THAT FRONT. IF YOU CAN GIVE ME JUST AN SURE. WELL, I WAS GOING TO SAY IT'S VERY IMPORTANT THAT WE DO THIS AND WE GET THE WORDING, CORRECT, BECAUSE IT'S PEOPLE ARE CREATURES OF HABIT. AND IT OCCURRED TO ME TODAY THAT, UM, WHEN I, MY FATHER-IN-LAW CALLED, WHO WILL BE 91 IN JULY AND SAID TO ME, HE HAD BEEN, HE HAD NOT PAID HIS REAL ESTATE, UM, TAXES BECAUSE HE WAS WAITING ON HIS PERSONAL PROPERTY. AND THAT'S WHEN IT OCCURRED TO ME, MY GOODNESS. THERE'S A WHOLE [00:05:01] LOT OF PEOPLE THAT THAT'S GOING TO AFFECT AND I DO NOT. AND I KNOW THE REST OF THIS BOARD DOES NOT, AS WELL AS STAFF DOES NOT WANT TO IMPOSE ANY MORE OF A HARDSHIP ON ANYBODY BECAUSE OF AN OVERSIGHT. UM, WE, THIS HAS BEEN A DIFFICULT, UM, COVID HAS BROUGHT ON A LOT OF THINGS AND I DON'T LIKE TO USE COVID AS AN EXCUSE, BUT THE TRICKLE DOWN EFFECT THAT IT'S HAD ON STATE, UM, ON BUSINESSES, ON FAMILIES, WHETHER THEY'RE SUFFERING THROUGH ILLNESS OR, AND NOW IT'S TRICKLING DOWN TO IT. CARS CAN'T EVEN DEPRECIATE LIKE THEY USUALLY DO AND HAVE CALLS AND ALL THIS, UM, FIGURING OUT STAGE THAT IT'S TRICKLED DOWN FROM THE STATE TAKING SO LONG TO FIGURE OUT. AND I THINK THEY COULD HAVE DRESSED IT MUCH BETTER THAN THEY DID. AND THEN LOCAL GOVERNMENTS ALL OVER THE STATE OF VIRGINIA, TRYING TO FIGURE THIS OUT AS WELL. SO WE WILL TAKE THE BEATING FOR WHAT IS OUT OF OUR CONTROL, BUT I DO NOT WANT TO TAKE A BEATING FOR SOMEBODY GETTING PENALIZED FOR SOMETHING THAT WAS OUT OF ALL OF OUR CONTROL. SO THAT'S WHY THIS TO ME IS AN EMERGENCY MEETING TO MAKE SURE THAT WE GET THIS TAKEN CARE OF. AND IF IT TAKES A LONGER MEETING, I KNOW I'M NOT MEETING THE, UH, EXPECTED, UH, RECORD MEETING ON THIS, BUT I DO WANT TO MAKE SURE I KNOW ALL OF YOU DO THAT. WE DO NOT IMPOSE ANY HARDSHIP ON SOMEBODY BY HAVING TO PAY A PENALTY. CAN, CAN WE, CAN WE HAVE SOME JUST CLARIFICATION SO THAT, BECAUSE I THINK THAT, YEAH, SURE. I DON'T THINK PEOPLE UNDERSTAND. THEY KEEP THINKING WE INCREASED TAXES AND THIS BOARD HAS NOT INCREASED TAXES IN THREE YEARS. AND I DON'T KNOW THAT THERE'S BEEN A THREE-YEAR RUN ON NO INCREASE IN TAXES FOR A LONG TIME. AND I'M PROUD OF THAT. SO, SO MS. SPEICHER, UM, WHAT I WANTED TO MAKE SURE THAT THE TAXPAYERS OF WARREN COUNTY UNDERSTAND IS THAT WE PASSED A, UM, AN ORDINANCE TO ALLOW FOR THE PENALTIES AND INTEREST TO BE DELAYED UNTIL THE 25TH OF JUNE, CORRECT. ON PERSONAL PROPERTY, WHAT WE DIDN'T INCLUDE IN THAT ORDINANCE AND WHAT SOME OF US THOUGHT WE HAD INCLUDED WAS ALSO ON REAL PROPERTY. AND SO THAT IS THE PURPOSE OF THIS EMERGENCY MEETING TODAY, CORRECT? YES. AND SO THEY WILL GIVE, BE GIVEN, TELL JUNE 24TH AND THEY HAVE TO PAY IT ON THE 24TH. YES. IT CAN BE RECEIVED OR POSTMARKED ON OR BEFORE THE 24TH. OKAY. POSTMARK ON OR BEFORE. SO IF THAT MEANS, IF THEY WANT TO MAIL IT FROM THE POST OFFICE ON THE 24TH, THAT IS SUFFICIENT. YES. OKAY. AND THEN THEY WILL NOT, UM, HAVE ANY PENALTIES AND INTEREST ON EITHER REAL OR THEIR PERSONAL PROPERTY TAX BILLS. CORRECT. OKAY. THAT'S GREAT. AND THEN ALSO, CAN YOU EXPLAIN THE VALUATION THAT WARREN COUNTY ADOPTED? BECAUSE IT WAS THE LOWEST IN ALL OF THE COUNTIES SURROUNDING COUNTIES? YES. AND I THINK MATT, DO YOU HAVE ANYTHING TO SAY ON THAT? HE DID A LOT OF RESEARCH ON THIS. I WANT THE TAXPAYERS TO UNDERSTAND THAT WE DID EVERYTHING WE COULD TO MITIGATE THE APPRECIATION VALUES THAT WE HAD NO CONTROL OVER DUE TO THE SHORTAGE OF USED VEHICLES. SO MATT DO YOUR ECONOMICS THING FOR US. OKAY. WHICH AFFECTION TO ADD THE MAD BOOK IS REQUIRED BY STATE CODE FOR THE COMMISSIONER'S OFFICE TO USE. AND THE NEA N BOOK THAT YOU USE, YOU USE THE DATE OF JANUARY 1ST OF THAT YEAR, THE VALUATION IS ON THAT DAY. CORRECT? I'M PRETTY SURE. I DON'T WANT TO SAY YES SINCE SHERRY IS NOT HERE. THAT'S WHAT SHERRY TOLD ME BEFORE. IT WAS JANUARY 1ST, 2022. IS THIS VALUATION ON THESE CARS IS WHAT IT WAS BASED ON, CORRECT? YES. OKAY. YES. SO ESSENTIALLY WHAT WE'VE DONE, I'LL HAVE A LITTLE BIT MORE INFORMATION FOR YOU ON TUESDAY IS WE'RE GETTING THE BILLS OUT AND WE HAVE A LITTLE MORE INFORMATION TO PRESENT, BUT ESSENTIALLY WHAT WE'VE DONE IS WE'VE TAKEN THE VALUATION METHODOLOGY THAT WE USE. SO WE BASICALLY HAD DIFFERENT, UH, EVALUATIONS THAT WE COULD PUT THEM AT EACH YEAR. WE WENT DOWN A STEP FROM WHERE WE'VE ALWAYS DONE IT IN THE PAST. SO THAT BASICALLY WHERE YOU WOULD HAVE BEEN CHARGING, SAY A HUNDRED PERCENT OF A CAR PREVIOUSLY, YOU JUST TAKE A PERCENTAGE OFF OF WHAT YOU WOULD EVALUATE EVERYTHING AT HOLISTICALLY, WHICH WOULD HELP DECREASE EVEN IF A CAR'S VALUE INCREASED THE PERCENTAGE THAT WE DID IT AT DECREASED OVER. SO WE DID THAT. WE ALSO DECREASED 20 CENTS IN THE TAX RATE. SO WE WENT FROM $4 [00:10:01] TO $3 AND 80 CENTS. IT'S A 5% DECREASE IN. IT ALSO PUTS US LOWER THAN ABOUT ANYBODY ELSE IN THE SURROUNDING LOCALITIES. SHANANDOAH HAS THREE 80 ALSO, BUT THEY HAVE A CLEAN VALUATION. WHEREAS WE HAVE AVERAGE VALUATION. SO EFFECTIVELY WE HAVE THE LOWER TAX RATE. AND THEN WE ALSO DID OUR PERSONAL PROPERTY RELIEF. WE SET THE RATE SO THAT WE WERE BASICALLY A POINT BETWEEN WHAT THE STATE ACTUALLY PROVIDES AND THE RELIEF THAT WE'RE PROVIDING TO THE TAXPAYER. SO THE STATE GIVES US $4.5 MILLION. IT'S THE SAME EVERY SINGLE YEAR AND NEVER CHANGED. LIKE THEY SAID IT WAS GOING TO, SO IT'S 4.5 EVERY YEAR. WE'RE BASICALLY GIVING RELIEF AS IF THE STATE WAS PROVIDING $4.9 MILLION. SO THAT'S ANOTHER $400,000. WE'RE BASICALLY JUST EATING THAT THE STATE WILL NEVER ACTUALLY GIVE US, BUT WE'RE PROVIDING RELIEF TO THE TAXPAYERS. SO THERE'S REALLY THREE THINGS THAT WE DID, WHICH WAS THE VALUATION CHANGE, THE TAX RATE CHANGE ITSELF. AND THEN THE PERSONAL PROPERTY TAX RELIEF RATE WAS ALSO CHANGED. SO THE WARREN COUNTY BOARD OF SUPERVISORS REQUESTED THAT WE MITIGATE THIS SITUATION BECAUSE OF IT WAS OUT OF OUR CONTROL. THESE PRICES ARE DICTATED THAT WE TAKE THEM FROM STATE THEY'RE REQUIRED BY STATE CODE THAT WE USE THE NADH BOOK FOR THAT YEAR 2022. WE USE IT FROM JANUARY THE FIRST AND THAT'S WHAT THE PERSONAL PROPERTY TAX RATE IS TYPICALLY BASED ON. BUT THIS YEAR WE REDUCED THE TAXES. WE WENT DOWN IN THE VALUATION TO THE AVERAGE, I BELIEVE WAS THE AVERAGE. UH, IT WAS USUALLY WE USE CLEAN AND THEN IT'S AVERAGE FOR SOMEBODY WHO TRADES IN A CAR, THEY'LL KNOW WHAT I'M TALKING ABOUT. AND THEN WE ALSO GAVE A ADDITIONALLY ANOTHER $400,000 OF COUNTY, UM, COUNTY TAX TAXPAYERS MONEY. WE REFUNDED THAT IN THE FORM OF PERSONAL PROPERTY TAX REBATE TO TAXPAYERS, CORRECT? YES. OKAY. THANK YOU. AND THE, THE, THE, UH, PERSONAL PROPERTIES HAVE BEEN MAILED OUT. YES, THEY WERE MAILED OUT WEDNESDAY. SO THEY'LL PROBABLY HIT THE POST OFFICE BOXES TODAY AND MAILBOXES TOMORROW. SO, AND THAT'S NOW IN THE HANDS OF THE UNITED STATES POSTAL SERVICE. YES, I AM. WHICH WE ALL KNOW, YOU KNOW, THEY'VE BEEN HAVING DIFFICULTIES AS WELL. SO IT, UH, IT IS IT, AT THIS POINT WE'VE DONE EVERYTHING WE CAN AS QUICKLY AS WE'VE BEEN ABLE TO DO. AND EVERYBODY'S GOT UNTIL THE 24TH WITH VERY PENALTIES AND WE'RE STILL WAITING ON MS. BLADE TO GET BACK. BUT, UM, THE FEEDBACK HASN'T BEEN TOO BAD. NO, I STOOD IN LINE A HALF AN HOUR TODAY, A LITTLE BIT NERVOUS ABOUT IT AT FIRST, BUT I HAD A VERY NICE CONVERSATION WITH THE GENTLEMAN AND, UM, ABOUT THE OLD TIMES AND THINGS THAT ARE NOT NO LONGER HERE, BUILDINGS AND BUSINESSES. AND, UM, I HEARD SOME GRUMBLING, BUT I THINK THEY'RE MISINFORMED GRUMBLINGS. AND, AND THAT'S WHY WE KEEP HARPING ON AND REPEATING AND REPEATING BECAUSE IT IS AN, AND I, I DON'T MAKE COMMENTS ON FACEBOOK BECAUSE THAT'S A GRAVE I'M NOT READY TO GET INTO. AND, UM, A LOT OF MISINFORMATION OUT THERE BECAUSE WE HAVE NOT RAISED TAXES AND THIS, YOU KNOW, THE CAR IS APPRECIATING IS NOT, I WISH I COULD CONTROL IT. UM, AND EACH AND EVERY ONE OF US PAY TAXES. SO WE, WE FEEL THE PAIN ON THAT AS WELL. UM, BUT I JUST WANT THEM TO KNOW, BECAUSE I, YOU KNOW, SOME OF THE GRUMBLING I'M SAYING I'M LIKE, I HAVEN'T GOTTEN MINE YET. I MIGHT CRY A LITTLE BIT WHEN I DO, BUT I, YOU KNOW, I'M NOT SURE HOW WE CAN BE GRUMBLING SO BADLY WHEN WE HAVEN'T GOTTEN THEM YET. WELL, MS. SPANKER IF CORRECT ME IF I'M WRONG, BUT YOU CAN SEE THEM ON ONLINE, ONLINE. YES. THEY ARE AVAILABLE ONLINE FOR THOSE PEOPLE WHO PAY ONLINE, THEY CAN WRITE, I SEE THE EMAIL THAT I DON'T HAVE A NUMBER, BUT AN INSANE AMOUNT ALREADY TO PEOPLE SO THAT THEY CAN HAVE THEM. UM, SOME PEOPLE GO AHEAD AND PAY WHILE THEY'RE HERE. WE OFFER THAT TOO NOW. AND THEY SAID, EITHER, THEY'LL WAIT FOR THE BILL OR MATCH THE RECEIPTS IF THEY PAY IT. SO NOW THEY FEEL A LITTLE BIT BETTER ONCE THEY KNOW THAT THEY HAVE UNTIL THE 24TH, BUT THEY ARE CONCERNED UNTIL THEY HEAR THAT BECAUSE THEY KNOW THAT IT'S USUALLY DUE THE SAME TIME AS THE REAL ESTATE. SO THEY'RE A LITTLE EXCITED, WHICH IS UNDERSTANDABLE. IT IS. WELL, NOBODY'S HAPPY ABOUT PAYING TAXES. LET'S BE HONEST. NO, NOT AT ALL. NOT EVEN, UH, THE, THE DREADED, UM, INCOME TAX, WHICH I THINK I'D READ THOSE MORE. IT JUST MAKING SURE I'VE GOT ALL MY RECEIPTS AND THINGS, AND I DO THIS, BUT ME, I'M YOUR ADVERTISEMENT. [00:15:01] OH, YAY. IT LISTS THESE AS THE SANITARY DISTRICT TAX RATES AND RATES OF CHARGE. I SUGGEST YOU USE THOSE WORDS AND BE DONE WITH IT. OKAY. SO THE MOTION SHOULD ADD, UM, I MOVED THE BOARD OF SUPERVISORS ADOPT THE PROPOSED ORDINANCE TO DELAY PENALTIES AND INTEREST UPON REAL ESTATE TAXES AND SANITARY RATES AND SANITARY DISTRICT TAX RATES AND RATES OF CHARGE IN QUOTES, PLEASE. MRS. COOK, DO YOU HAVE THAT? OKAY. IF THERE'S NO MORE DISCUSSION ON THIS, IS THERE A MOTION? AND I'M CURIOUS, SO MOVED SECOND. OKAY. I WAS GOING TO HAVE MRS. COOKERY, BUT THAT, THAT WORKS. UH, ROLL CALL MRS. SHIRAKI MR. MABE, MRS. COOK. I MADAM CHAIR, I MRS. OATES, MR. BUTLER, ANY OTHER DISCUSSION AND ANSWER TO MRS. OATES REQUEST TO HAVE IT PLASTERED ALL OVER THE WEBSITE. I AM GOING TO HIT PUBLISH ON THE BANNER ON THE WEBSITE RIGHT NOW. SO IT WOULD BE ON THE TOP OF EVERY SINGLE PAGE ON ALL OF OUR WEBSITE. THANK YOU. THAT WOULD BE WONDERFUL. UM, I WAS GOING TO SAY, IS THERE A SECOND, SECOND, ALL THOSE IN FAVOR? AYE. ALL RIGHT. OFF TO THE CARDINALS CONCESSION. * This transcript was created by voice-to-text technology. The transcript has not been edited for errors or omissions, it is for reference only and is not the official minutes of the meeting.