Tax Facts Tax Facts General information about General information about

Fairfax County TaxesFairfax County Taxes

Effective July 1, 2010 Effective July 1, 2010 to June 30, 2011to June 30, 2011

DeadlinesDeadlines Personal PropertyPersonal Property – – Report by May 1. Report by May 1. Pay by Oct. 5Pay by Oct. 5.. Real EstateReal Estate – – First installment is First installment is July 28July 28. . Second installment is Second installment is Dec. 5Dec. 5.. B.P.O.L.B.P.O.L. – – File and pay by File and pay by March 1March 1, or , or

within 75 days for new business.within 75 days for new business. Tax ReliefTax Relief – – File by April 1, or Dec. 31 of File by April 1, or Dec. 31 of

the following year for hardship or first filers.the following year for hardship or first filers. Dog LicensesDog Licenses – – Renew by Renew by Jan. 31Jan. 31. .

Ways to Pay Ways to Pay Online (check or credit card) (check or credit card)

(A service fee is charged for credit card payments.)(A service fee is charged for credit card payments.)

PhonePhone (credit card) at 703-222-6740, TTY (credit card) at 703-222-6740, TTY 711. 711. ( A service fee is charged for credit card payments.)( A service fee is charged for credit card payments.)

Real estate and personal property taxes can Real estate and personal property taxes can be paid (with cash or check) at be paid (with cash or check) at Fairfax Fairfax County bank branchesCounty bank branches of Bank of of Bank of America, SunTrust and Wachovia.America, SunTrust and Wachovia.

Pay with cashPay with cash at Global Express Centers in at Global Express Centers in Shoppers Food Warehouse locations in Shoppers Food Warehouse locations in county.county.

Personal Property Tax Personal Property Tax A tax on cars, trucks, motor homes, A tax on cars, trucks, motor homes,

motorcycles, trailers, campers, boats, motorcycles, trailers, campers, boats, outboard motors, planes and business outboard motors, planes and business personal property.personal property.

Tax applies if a vehicle is normally Tax applies if a vehicle is normally garaged/parked in the county, even if garaged/parked in the county, even if registered in another state.registered in another state.

For most vehicles, personal property For most vehicles, personal property tax is based on the trade-in value in tax is based on the trade-in value in the National Automobile Dealers the National Automobile Dealers Associations’ Used Car Guide Associations’ Used Car Guide published in January. published in January.

Download an appeal form.Download an appeal form.

The personal property tax rate is The personal property tax rate is $4.57 per $100 of assessed value.$4.57 per $100 of assessed value.

Personal Property Tax Personal Property Tax

Your personal property bill is prorated Your personal property bill is prorated monthly. Prorate your bill. monthly. Prorate your bill.

New to Fairfax County? Bought or leased New to Fairfax County? Bought or leased a car? You have 60 days to register your a car? You have 60 days to register your vehicle/s. vehicle/s.

Personal Property Tax Personal Property Tax

Vehicle RegistrationVehicle Registration Effective July 1, there is a new $33 vehicle Effective July 1, there is a new $33 vehicle

registration fee ($38 for vehicles over registration fee ($38 for vehicles over 4,000 pounds). 4,000 pounds). There is no county There is no county windshield decal to purchase or windshield decal to purchase or display.display.

Residents within towns of Clifton and Residents within towns of Clifton and Herndon must purchase and display town Herndon must purchase and display town decals. In Vienna, residents must pay a decals. In Vienna, residents must pay a town vehicle registration.town vehicle registration.

Make sure your address is correct with the Make sure your address is correct with the Virginia Department of Motor Vehicles.Virginia Department of Motor Vehicles.

Real Estate TaxReal Estate Tax

A tax on the assessed value of real A tax on the assessed value of real estate property and mobile homes estate property and mobile homes based on 100 percent of the fair based on 100 percent of the fair market value as of market value as of Jan. 1, 2010.Jan. 1, 2010.

The 2010 base real estate tax rate is The 2010 base real estate tax rate is $1.09 per $100 of assessed value, plus $1.09 per $100 of assessed value, plus $0.015 for stormwater maintenance.$0.015 for stormwater maintenance.

Commercially zoned or used properties are Commercially zoned or used properties are subject to an additional $0.11 tax for the subject to an additional $0.11 tax for the countywide transportation district. More countywide transportation district. More information on other special tax districts.information on other special tax districts.

For information on Tax Abatement For information on Tax Abatement program (expires Sept. 1, 2010) for program (expires Sept. 1, 2010) for renovations of certain commercial and renovations of certain commercial and multi-family properties, call 703-222-8234, multi-family properties, call 703-222-8234, TTY 703-222-7594. TTY 703-222-7594.

Real Estate TaxReal Estate Tax

Tax ReliefTax Relief Residents 65 or older or individuals who are Residents 65 or older or individuals who are

totally disabled may qualify for relief from totally disabled may qualify for relief from some taxes and fees based on income and some taxes and fees based on income and assets.assets.

Some active duty military personnel and Some active duty military personnel and spouses are exempt from personal property spouses are exempt from personal property tax. tax.

For more information on tax relief, go online For more information on tax relief, go online or call 703-222-8234, TTY 703-222-7594.or call 703-222-8234, TTY 703-222-7594.

Business, Professional and Business, Professional and Occupational License Occupational License (BPOL)(BPOL)Businesses with gross receipts:Businesses with gross receipts: Between $10,001 and $50,000 must Between $10,001 and $50,000 must

file a BPOL application and pay a $30 file a BPOL application and pay a $30 license fee.license fee.

Between $50,001 and $100,000 pay Between $50,001 and $100,000 pay a $50 license fee.a $50 license fee.

More than $100,000 pay the BPOL More than $100,000 pay the BPOL tax rate for the particular categories.tax rate for the particular categories.

Individuals engaging in home Individuals engaging in home occupations and self employment must occupations and self employment must file, unless their prior year’s gross file, unless their prior year’s gross receipts are less than $10,000.receipts are less than $10,000.

License applications must be filed and License applications must be filed and paid by March 1 of each year or within paid by March 1 of each year or within 75 days of the business start date.75 days of the business start date.

Businesses located in the City of Businesses located in the City of Fairfax, City of Falls Church and the Fairfax, City of Falls Church and the towns of Clifton, Herndon and Vienna towns of Clifton, Herndon and Vienna are not subject to the Fairfax County are not subject to the Fairfax County B.P.O.L. tax. Contact those localities B.P.O.L. tax. Contact those localities directly.directly.

Other Taxes and Fees Other Taxes and Fees

Consumer Utilities Taxes: • Residential gas and electric: Maximum tax is $4 per month• Commercial electric: Maximum tax is $1,000 per month• Commercial gas: Maximum tax is $300 per month

Communication Sales and Use Tax: Statewide 5 percent Communications Sales and Use Tax is levied on landline, wireless and Internet telephone services, as well as, satellite TV and radio. Also included in this tax is a charge of $0.75 per line per month for E-911.

Sales: State - 4 percent; Fairfax County - 1 percent Cigarette: 30 cents per pack Gasoline: State - 2 percent (Metrorail and Metrobus) Hotel/Motel: 4 percent (towns: 2 percent; note: this 2 percent

comes to the county. This is in addition to the taxes already levied by the towns: 6 percent in Herndon and 3 percent in Vienna).

Recordation: 8.33 cents per $100 value on deeds Dog Licenses: $10. Required for all dogs four months of age or

older.

Effective July 1, 2010:

PenaltiesPenalties Penalties include late filing Penalties include late filing

penalties for the late registration of penalties for the late registration of personal property; and late personal property; and late payment penalties for any tax not payment penalties for any tax not paid by the prescribed due date. paid by the prescribed due date. Interest also is charged in addition Interest also is charged in addition to late penalties. Overdue taxes to late penalties. Overdue taxes are subject to collection actions and are subject to collection actions and additional collection fees.additional collection fees.