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_ 65 Item Details($) Appropriations($) ITEM 62. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 Financial Assistance for Operations of Local Finance Directors (71702) $6,079,581 $6,079,581 Fund Sources: General $6,930,692 $6,930,692 Authority: Title 15.2, Chapter 16, Articles 2 and 6.1, Code of Virginia. A.1. The annual salaries of elected or appointed officers who hold the combined office of city treasurer and commissioner of the revenue, or elected or appointed officers who hold the combined office of county treasurer and commissioner of the revenue subject to the provisions of § 15.2-1636.17, Code of Virginia, shall be as hereinafter prescribed, based on the services provided, except as otherwise provided in § 15.2-1636.12, Code of Virginia. July 1, 2024 July 1, 2025 December 1, 2025 to to to June 30, 2025 November 30, 2025 June 30, 2026 Less than 10,000 $78,322 $80,672 $80,672 10,000-19,999 $87,029 $89,640 $89,640 20,000-39,999 $96,698 $99,599 $99,599 40,000-69,999 $107,439 $110,662 $110,662 70,000-99,999 $119,379 $122,960 $122,960 100,000-174,999 $132,638 $136,617 $136,617 175,000 to 249,999 $139,624 $143,813 $143,813 250,000 and above $158,664 $163,424 $163,424 2. Whenever any officer whether elected or appointed, who holds that combined office of city treasurer and commissioner of the revenue, is such for two or more cities or for a county and city together, the aggregate population of such political subdivisions shall be the population for the purpose of arriving at the salary of such officer under the provisions of this Item. B.1. Subject to appropriations by the General Assembly for this purpose, the Treasurers' Career Development Program shall be made available by the Compensation Board to appointed officers who hold the combined office of city or county treasurer and commissioner of the revenue subject to the provisions of § 15.2-1636.17, Code of Virginia. 2. The Compensation Board may increase the annual salary in paragraph A 1 of this Item following receipt of the appointed officer's certification that the minimum requirements of the Treasurers' Career Development Program have been met, provided that such certifications are submitted by appointed officers as part of their annual budget request to the Compensation Board on February 1 of each year. 63. Financial Assistance for Local Commissioners of the Revenue (77100) $27,235,570 $27,235,570 $27,274,953 Financial Assistance to Local Commissioners of the Revenue for Tax Value Certification (77101) $13,042,056 $13,042,056 $13,081,439 Financial Assistance for Operations of Local Commissioners of the Revenue (77102) $13,804,425 $13,804,425 Financial Assistance for State Tax Services by Commissioners of the Revenue (77103) $389,089 $389,089 Fund Sources: General $27,235,570 $27,235,570 $27,274,953 Authority: Title 15.2, Chapter 16, Articles 2 and 6.1, Code of Virginia. A. The annual salaries of county or city commissioners of the revenue shall be as hereinafter prescribed, except as otherwise provided in § 15.2-1636.12, Code of Virginia.