Is tax relief available to localities through the Water Quality Improvement Act?
Yes. According to the Water Quality Improvement Act 10-1.2132.C, Water Quality Improvement Funds may be used for “reimbursement to local governments for tax credits and other kinds of authorized tax relief that provides incentives for water quality improvements.” To be eligible for reimbursement, localities would submit an application to the Virginia Department of Conservation and Recreation. The reimbursement would be reviewed on a competitive basis with all other special projects submitted for WQIA funding. Applications are accepted on an annual basis, with the deadline for submission typically in the fall. Are there sample ordinances available for use by localities? Yes, several model ordinances have been drafted.
