Tax Rates
| Vehicles - Including Auto, Truck and Motorhomes |
$24.00 |
| Motorcycles |
$12.00 |
2012 Tax Year Rates per $100 of Valuation
| General Class: vehicles, certain trailers, motorcycles |
$ 3.70 |
| General Class: business equipment, furniture, fixtures |
$ 3.70 |
| Heavy Equipment and Machinery |
$ 3.70 |
| Mining & Manufacturing Tools |
$ 2.00 |
| Mobile Homes |
$ 1.204 |
| Programmable Computer Equipment and Peripherals used in a Trade/Business |
$ 1.25 |
| Research & Development |
$ 1.00
|
| Due to the low tax rate (.00001) per $100 of assessed value for property tax classifications listed below, no tax bills are generated if the assessed value is $50,000,000 or less. |
| Aircraft |
$ 0.00 |
| Volunteer Fire & Rescue Members' Vehicle |
$ 0.00 |
| Auxiliary Volunteer Fire & Rescue Members' Vehicle |
$ 0.00 |
| Farmers Machinery and Tools |
$ 0.00 |
| Personal Property owned by Certain Elderly and Handicapped Persons |
$ 0.00 |
| Privately owned Recreational Campers/Motor Homes/Recreational Travel Trailers/Horse Trailers |
$ 0.00 |
| Van Pool Vans |
$ 0.00 |
| Vehicles Modified for Disabled |
$ 0.00 |
| Watercraft |
$ 0.00 |
| Base Rate |
$ 1.209 |
| Fire and Rescue Levies (Countywide, except for the Town of Quantico) |
$ 0.0744 |
| Gypsy Moth Levy (Countywide) |
$ 0.0025 |
| Town of Dumfries (real estate) |
Call 703-221-3400
|
| Town of Haymarket (real estate and business personal property) |
Call 703-754-4816
|
| Town of Occoquan (real estate) |
Call 703-491-1918
|
| Town of Quantico (real estate) |
Call 703-640-7411
|
| Bull Run Mountain |
$ 0.201 |
| Lake Jackson |
$ 0.175 |
| Prince William Parkway |
$ 0.20 |
| 234-Bypass |
$ 0.02 |
| Single Family |
$ 70.00 |
| Townhouse |
$ 63.00 |
| Mobile Home |
$ 56.00 |
| Multi Family (Apartment or Condo) |
$ 47.00 |
| Business/Non-Residential (per SFE where a SFE = 1.3 tons) |
$ 70.00 |
| Single Family |
$ 36.10 |
| Townhouse |
$ 27.10 |
| Mobile Home |
$ 27.10 |
| Multi Family (Apartment or Condo) |
$ 27.10 |
| Business/Non-Residential (per 1000 sf of impervious area) |
$ 12.80 |
| Professional Occupation |
$ 0.33 |
| Retail Merchants |
$ 0.17 |
| Wholesale Merchants |
$ 0.05 |
| Builders and Developer |
$ 0.13 |
| Contractors |
$ 0.13 |
| Financial Services |
$ 0.33 |
| Real Estate Services |
$ 0.33 |
| Hotels and Motels |
$ 0.26 |
| Repair Services |
$ 0.21 |
| Business Services |
$ 0.21 |
| Personal Services |
$ 0.21 |
| Other Services |
$ 0.21 |
| Peddlers (Flat Fee) |
$500 |
| Mixed Drink License (Flat Fee) |
$200-$500 |
|
|
Utility Taxes
Natural Gas - Consumer Utility tax
Residential Users - Minimum Billing Charge $1.60 + $0.06 per CCF not to exceed $3.00 per month.
Commercial Users - Minimum Billing Charge $3.35 + $0.085 per CCF not to exceed $100.00 per month.
Natural Gas - Local Consumption tax
All Users - $.004 per CCF with a consumption ceiling of 500 CCF per state code.
Electricity - Consumer Utility Tax
Residential Users - Minimum Billing Charge $1.40 + $0.01509 per kWh not to exceed $3.00 per month.
Commercial Users - Minimum Billing Charge $2.29 + $0.013487 per kWh not to exceed $100.00 per month.
Electricity - Local Consumption tax
All Users -
$0.00038 per kWh from 0 to 2,500 kWh, per state code
$0.00024 per kWh from 2,501 to 50,000 kWh, per state code
$0.00018 per kWh in excess of 50,000 kWh, per state code
Telephones (Land Lines/Cellular/E-911)
The Virginia communications taxes replaced the following taxes and fees on landline/cellular telephone bills issued on or after Jan. 1, 2007:
- Local consumer utility tax
- Local E-911 tax
- Local BPOL tax currently billed to customers in some localities
- Virginia Relay Center fee
The Virginia communications sales and use tax rate is 5% of the amount billed for taxable services. The State E-911 Tax is $0.75 per line.
Cable TV
Beginning Jan. 1, 2007, cable television bills reflected the following new charges:
- Virginia communications sales and use tax
- Cable television public rights-of-way use fee
The Virginia communications sales and use tax rate is 5% of the amount billed for taxable services. The cable television public rights-of-way use fee is currently $0.64 per subscriber.
Miscellaneous Taxes
- Daily Rental Tax - 1% of short term rentals
- Transient Occupancy Tax - 5% rental of motel/hotel rooms