Frequently Asked Questions

The current ad valorem rate has been $0.32 per $100 value since 2012. This tax is in addition to real estate tax. The real estate tax rate is currently set at $0.53 per $100 value (2017). Example: If a parcel of land is assessed at $100,000*. The real estate tax would be calculated $100,000/$100 = $1,000 x $0.53 = $530 The ad valorem tax would be calculated $100,000/$100 = $1,000 x $0.32 = $320 Total real estate and ad valorem tax = $850 *Properties within the TCSD that participate in the special assessment for land preservation program (Land Use Program) shall be taxed at the full assessed value. Below is a graph that compares Goochland’s ‘Ad Valorem Tax’ residents to other neighboring localities.

The debt, as paid by the Ad Valorem tax, will not be paid in full until 2042, with a goal of early payoff around 2031. So the tax will remain in place until the debt and other obligations are met.

In addition to the Ad Valorem Tax, 55% of the increase in general real estate levy revenues from taxation on land and improvements of non-residential properties is dedicated to meeting the repayment obligations. The 2002 value of taxable non-residential land and improvements in TCSD serves as the base from which increases are calculated. These General Funds must be dedicated to the debt obligation until paid in full and cannot be utilized for other General Fund obligations. Below is a graph.

The chart below shows the assessed value of the property in the TCSD since 2003 for new construction and growth combined. 

Note: Total assessed value is a combination of new construction and growth in value of existing properties.

Note: Total assessed value is a combination of new construction and growth in value of existing properties. 

The County borrowed for water and sewer infrastructure through revenue bonds issued through the Virginia Resource Authority (VRA) and made other long term obligations to Henrico County and the City of Richmond related to providing water and sewer.

Please see below link for the remaining debt service by year.

In 2012, 2020, and 2024, the County was able to take advantage of lower interest rates and restructure the debt payments, which provides additional time for development to occur within the Tuckahoe Creek Service District and stabilize the ad valorem rate at $0.32, with a goal of paying off early.  See the attachment in #9 listed above.

Below is a chart that shows the original expected ad valorem tax rate structure prior to 2012 refinancing vs. the new outlook for the ad valorem rate following the refinancing.

Yes, reserves are established for the TCSD. Reserves as of 6/30/2024, $13,286,796 are held in US Bank.

Yes, all TCSD documents are public documents and available to any resident who wishes to view or have a copy of them. Further, to provide clarity on the TCSD, we created this Frequently Asked Questions (FAQ) section with the goal of explaining the past, present, and future of the TCSD. Most key documents can be found in these FAQs, and we will continue to add information based on questions that are asked by citizens that are not already addressed here. The TCSD portion of the County Code can be found here: County Code

Yes, Please see links. 

Goochland & Henrico Water Agreement

Goochland & Henrico Wastewater Agreement

Goochland & Richmond Wastewater Agreement

Yes, everyone pays connection fees per the Goochland County Code. Please check the Public Utilities website for the most up-to-date fees: Utility Fees

The County has an agreement with Henrico County for 5.25 million gallons of water per day (mgd). The County’s ultimate capacity from Henrico County is for 25 mgd.

Please see the Goochland and Henrico agreement - Goochland & Henrico water agreement

Yes, all accounts in the Goochland County system are on the same billing rate structure. Please check the Public Utilities website for the most up-to-date rates: Utility Rates

Yes, there are legally taxable properties that are not in the TCSD but are within the physical boundaries of the district. These properties have the benefit of water and sewer infrastructure but do not pay the ad valorem tax because they are connected to water and sewer infrastructure built by a private land owner in the early 1990s, before the creation of the TCSD in June 2004. While these properties are within the TCSD boundaries, they are served by the privately built infrastructure and are not part of the TCSD.

While not subject to the ad valorem tax, each of these properties pay capacity charges that are unique to these properties and are not paid by any properties that pay the ad valorem tax.

Here is a listing of those properties and the amount of reserved capacity:

* The West Creek account represents unbuilt project(s) entitled to utilize the remainder (76,000) of the reserved capacity.

The capacity charges are designed to defray the County’s cost from Henrico County to purchase its water and sewer capacities. The capacity charge helps to pay for the operational expenses of maintaining the water and sewer infrastructure. The capacity charges collected from these properties vary from year to year, but totaled approximately $76,500 in Calendar Year 2024.

Yes. The capacity charges have been applied to each account since the first agreement signed on December 21, 1990.

No, capacity charges are applied to each account even if it is not connected to the County system.

No. Capacity charges are not deposited in the general fund or the ad valorem account. The revenue generated from the capacity charges is treated in a similar manner to our regular utility usage fees and are used for the operation and maintenance expenses for the utility system.

None of those property owners have expressed an interest in transferring any of their reserved capacity; moreover, the capacity for those property owners represents only 412,000 gpd of the 5.25 million gpd capacity the County has reserved with Henrico. If the County needs more, it is entitled to increase its capacity from Henrico to 25 million gpd. Please see executed contract document with Henrico County for more details.

Yes. Henrico County provides the 5.25 million gpd of capacity without making any distinction between TCSD and capacity charge customers.

Once the private infrastructure system was installed, the County department of utilities began to operate and maintain it as part of the overall utility system, thereby incurring some operational expenses. However, most of the properties connected to the system shortly after it was completed and continue to generate utility revenue to offset expenses.

No. Except those properties listed in the table in question number 21, any property connecting to TCSD infrastructure pays the ad valorem tax.

There are 4 main water connections from Henrico County to Goochland County. The TCSD paid for connections on Broad Street Road and Ridgefield Parkway. Development that pre-existed the TCSD paid for connections on Patterson Avenue and River Road.

At this time, additional connections between the 4 main connections have been created for the purposes of looping water lines to increase water quality, increase the fire flow demands, and to provide redundancy in the system in case there is a water main break.

Yes, other than the project(s) that will use the unassigned 76,000 gallons per day of reserved capacity shown in the table in question 21, all legally taxable properties will be subject to the ad valorem tax.

There is a water and sewer system in the Courthouse. The Courthouse system purchases water and sewer capacity from the Department of Corrections and does not use any TCSD infrastructure. The properties that receive Courthouse water and sewer services do not pay the ad valorem. However, they pay the same water and sewer rates as all utility customers.

There are also some privately owned and operated water systems in the County. They were not constructed with County funds and they do not pay ad valorem taxes.

The Board of Supervisors will consider requests for removal from the district once every two (2) years beginning in September 2016. The next consideration will be September 2020. There are certain minimum requirements that must be met before the Board of Supervisors will consider a request for removal. 1.The request must be for residential property not currently serviced by water or sewer. If the property is serviced by water and/or sewer from the TCSD, the property must remain in the TCSD. 2.No such parcel shall be removed from the service district unless such removal is offset by the inclusion of parcels(s) subject to taxation of equal or greater assessed value at the time of inclusion that were added to the district within the preceding two (2) years of the request. 3.Commercial property is not eligible for exclusion from the TCSD. In addition, any parcel of land that is removed from the district shall not be eligible for rejoining the district for a period of five (5) years after the request to be entered back into the district. An application to be removed from the TCSD can be found below:

Yes, please see this link for a presentation that combines all of the FAQ questions into one document - TCSD Powerpoint Presentation

The Tuckahoe Creek Service District (TCSD) presentation given at the Board of Supervisors Audit and Finance Committee meeting on Tuesday, May 2, 2023, can be found at Tuckahoe Creek Service District (TCSD) presentation May 2, 2023. 

A recording of the meeting and presentation can be viewed at https://goochlandva.new.swagit.com/videos/225526.