| 010271 |
Board of Equalization Appeals
|
This series documents the activities of the Board of Equalization as it hears and responds to complaints of inequalities from property owners such as alleging a lack of uniformity in assessments, errors in acreage assessed, and that real property is assessed at more than fair market value. This series may include, but is not limited to: reports, forms. |
Retain until after superseded, obsolete, or rescinded |
Confidential Destruction |
COV 58.1-3984
|
12/11/2025 |
| 010255 |
Business, Professional, and Occupational Licensing (BPOL)
|
This series documents the licensing of various businesses and vendors who conduct business in the locality. This series may include, but is not limited to: applications, worksheets, tax returns, lease agreements, and correspondence. |
Retain 6 year(s) after end of calendar year |
Non-confidential Destruction |
COV 58.1-3703.1
|
12/11/2025 |
| 007024 |
Estimated Tax Payments
|
This series documents estimated tax payments used to create daily and monthly reports for the Department of the Treasury. |
Retain 3 year(s) after event |
Confidential Destruction |
|
12/11/2025 |
| 010258 |
Local Option Taxes
|
This series documents taxes collected through various means that include but are not limited to event admissions; the sale of food, beverages, and tobacco products; short-term rentals; transient occupancy; and utilities. This series may include, but is not limited to: forms, checks, receipts, correspondence, expense statements, and worksheets. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
COV 58.1-3903
|
12/11/2025 |
| 010264 |
Personal Property Assessment
|
This series documents the assessment of tax on personal property including documentation of appeals, corrections, abatements, and exonerations. This series may include, but is not limited to: reports, damage estimates, receipts, correspondence, bills, valuations, and tax rolls. |
Retain 6 year(s) after event |
Non-confidential Destruction |
COV 58.1-3118
|
12/11/2025 |
| 010269 |
Real Estate: Assessments
|
This series documents the assessment of tax on real property, including any abatements, exonerations, and corrections made to the assessments. This series may include, but is not limited to: appraisals and receipts. |
Retain 6 year(s) after end of state fiscal year |
Non-confidential Destruction |
COV 58.1-3310
|
12/11/2025 |
| 007001 |
Real Estate: Income and Expense Statements
|
This series documents the submission of income and expense statements by the owners or realtors to the Board in order to determine tax rates for commercial buildings that have been leased. This series may include, but is not limited to: financial statements. |
Retain 5 year(s) after event |
Confidential Destruction |
COV 58.1-3
|
12/11/2025 |
| 010272 |
Real Estate: Land Use
|
This series documents the taxation of real property that is reserved for land use purposes. This series may include but is not limited to: forms, affidavits, reports, tax schedules, leases, maps, plats, surveys, and correspondence. |
Retain 6 year(s) after end of calendar year |
Non-confidential Destruction |
|
12/11/2025 |
| 010273 |
Real Estate: Maps
|
This series documents the mapping of all properties within the locality in order to reference real estate properties. This series may include but is not limited to: maps, GIS data, plats, surveys, and split-offs. |
Retain until after superseded, obsolete, or rescinded |
Non-confidential Destruction |
|
12/11/2025 |
| 010274 |
Real Estate: Tax Exemptions
|
This series documents real estate tax exemptions. This series may include, but is not limited to: applications, correspondence, and financial statements. |
Retain 3 year(s) after event |
Confidential Destruction |
|
12/11/2025 |
| 010275 |
Real Estate: Tax Relief for the Elderly and the Handicapped
|
This series documents the tax reductions/relief that are applied to elderly citizens by the locality in its tax assessments. This series may include, but is not limited to: forms, affidavits, statements, certifications, and tax returns. |
Retain 5 year(s) after event |
Confidential Destruction |
|
12/11/2025 |
| 010257 |
Short-Term Rentals and Other Licensing and Assessments
|
This series documents the licensing and assessments of short-term rentals and any other business not covered by the Business, Professional, and Occupational Licensing (BPOL) requirements. This series may include, but is not limited to: receipts, forms, applications, and lease agreements. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
COV 58.1-3903
|
12/11/2025 |
| 010278 |
State Bank Franchise Tax Assessments
|
This series documents the assessment and taxation of state chartered banks. This series may include, but is not limited to: forms, tax schedules, reports, and field sheets. |
Retain 3 year(s) after end of calendar year |
Non-confidential Destruction |
COV 58.1-1207
|
12/11/2025 |
| 007022 |
State Income Tax Exonerations
|
This series documents State Income Tax exonerations. This series may include, but is not limited to: forms and reports. |
Retain 3 year(s) after event |
Confidential Destruction |
|
12/11/2025 |
| 007025 |
State Income Tax: Returns
|
This series documents the electronic filing of individual state income tax This series may include, but is not limited to: tax returns, forms, tax schedules, financial statements, and death certificates. |
Retain 3 year(s) after event |
Confidential Destruction |
COV 58.1-3107
|
12/11/2025 |
| 010266 |
Tangible Personal Property Returns
|
This series documents the tangible personal property returns submitted by individuals, businesses, and corporations. This series may include, but is not limited to: forms, correspondence, worksheets, and lease agreements. |
Retain 6 year(s) after event |
Non-confidential Destruction |
|
12/11/2025 |
| 200963 |
Tax Relief: Disabled Military Veterans
|
This series documents the tax reductions and relief that are applied to disabled military veterans and their spouses by the locality for personal property and real estate. This series may include, but is not limited to: applications, forms, affidavits, statements, certifications and tax returns. |
Retain 5 year(s) after event |
Confidential Destruction |
|
12/11/2025 |
