|Assessed Value of a Vehicle||Percent of Tax Relief|
|$1,000 or less ||100%|
|$1,001 - $20,000||48.5%|
|$20,000 or more||48.5% on the first $20,000 of assessed value|
|Personal Property - License Fee|
|Vehicles - Include Automobiles, Trucks, and Motorhomes||$24.00|
|General Class: vehicles, certain trailers, and motorcycles||$ 3.70|
|General Class: business equipment, furniture, fixtures||$ 3.70|
|Heavy Equipment and Machinery||$ 3.70|
|Mining & Manufacturing Tools||$ 2.00|
|Mobile Homes||$ 1.125|
|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 $50,000,000 or less.|||
|Volunteer Fire & Rescue Members' Vehicle||$ 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|
|Real Estate - per $100 of valuation|
|Base Rate||$ 1.125|
|Fire and Rescue Levies (Countywide, except for the Town of Quantico)||$ 0.0792 |
|Mosquito and Forest Pest Management (previously Gypsy Moth)||$ 0.0025|
|Single Family||$ 70.00|
|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|| $ 39.36|
|Townhouse|| $ 29.52|
|Mobile Home|| $ 29.52|
|Multi Family (Apartment or Condo)|| $ 29.52|
|Business/Non-Residential (per 2,0059 sq. ft. of impervious area)|| $ 39.36|
|Bull Run Mountain|| $ 0.1311|
|Lake Jackson|| $ 0.1650|
|Prince William Parkway|| $ 0.0000|
|234-Bypass|| $ 0.0200|
|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|
|Business License - per $100 gross receipts|
|Professional Occupation||$ 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|
Funds received by a person, firm, or corporation
designated as the principal or prime contractor for identifiable federal
appropriations for research and development services in those areas set out in
VA Code 58.1-3706(D)(1). *Documentation must be submitted confirming the source
of funds received.
|Personal Services ||$ 0.21|
|Other Services||$ 0.21|
|Peddlers (Flat Fee) ||$ 500|
|Mixed Drink License (Flat Fee) ||$200 - $500|
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 tax replaced the taxes and fees on landline/cellular telephone bills issued on or after Jan. 1, 2007, as follows:
- 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.
Beginning Jan. 1, 2007, cable television bills reflected the following 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.
- Daily Rental Tax Short Term Rental Business – 1% of the gross proceeds arising from rental of tangible personal property.
- Daily Rental Tax Heavy Equipment Rental Business – 1.5% of the gross proceeds arising from rental of heavy equipment property.
- Transient Occupancy Tax – 7% of total charge for lodging or space furnished to a transient.
2016 Tax Rates PDF download
2015 Tax Rates PDF download
2014 Tax Rates PDF download