Tax Facts General Information about Fairfax County Taxes
Tax Facts General information about Fairfax County Taxes Effective July 1, 2013 to June 30, 2014
What You Will Find: Tax Deadlines Ways to Pay Personal Property Tax Vehicle Registration Real Estate Tax Tax Relief Tax Relief for Vets With Disabilities Business, Professional and Occupational License (BPOL) Other Taxes and Fees Penalties The Budget: Where the money goes and where it comes from
Deadlines Personal Property Report by May 1. Pay by Oct. 5 (2013 deadline is Monday, Oct. 7). Real Estate First installment payment is due July 28 (extended to July 29 in 2013; second installment payment is due Dec. 5. B.P.O.L. File and pay by March 1, or within 75 days for new business. Tax Relief File by April 1, or Dec. 31 of the following year for hardship or first-time filers. Dog Licenses Renew by Jan. 31.
Ways to Pay Online (check or credit card) (A service fee is charged for credit card payments.) Phone (credit card) at 703-222-6740, TTY 711. (A service fee is charged for credit card payments.) Pay Personal Property Tax (only) with cash at Shoppers Food locations in Northern Virginia pay exact amount due in cash at customer service desk; a $1.25 processing fee will be charged by Global Express for each bill paid. For additional participating vendors go to www.globalexpress.net, click on store locator. More ways to pay on next slide
More Ways to Pay Real estate and personal property (car) taxes can be paid at any of the following banks in Fairfax County only: Bank of America: check or cash SunTrust: check or cash Wells Fargo: checks; cash from Wells Fargo customers only.
Personal Property Tax A tax on cars, trucks, motor homes, motorcycles, trailers, campers, boats, outboard motors, planes and business personal property. Tax applies if a vehicle is normally garaged/parked in the county, even if registered in another state. Vehicles normally garaged in Fairfax County but displaying out-of-state license plates may be subject to an additional No Plate tax and penalty of $350. This amount is not prorated. In most cases, Virginia license plates must be obtained from DMV within 30 days of establishing residency.
For most vehicles, personal property tax is based on the clean trade-in value in the National Automobile Dealers Associations Used Car Guide published in January. Download an appeal form. The personal property tax rate is $4.57 per $100 of assessed value. Personal Property Tax
If you have moved in or out of Fairfax County, or sold your car, your personal property bill will be calculated on a monthly basis. Prorate your bill. New to Fairfax County? Bought or leased a car? You have 60 days to register your vehicle/s. New to Virginia? New residents must follow the states title and registration deadline and requirements within 30 days. Personal Property Tax
Vehicle Registration There is a $33 local vehicle registration fee ($38 for vehicles over 4,000 pounds). There is no county windshield decal to purchase or display. Residents within towns of Clifton and Herndon must purchase and display town decals. In Vienna, residents must pay a town vehicle registration fee. Make sure your address and vehicle jurisdiction are correct with the Virginia department of Motor Vehicles at www.dmvnow.com
Real Estate Tax A tax on the assessed value of real estate property and mobile homes based on 100 percent of the fair market value as of Jan. 1, 2013. The 2013 (Fiscal Year 2014) base real estate tax rate is $1.085 per $100 of assessed value.
Commercially zoned or used properties are subject to an additional $0.125 tax for the countywide transportation district. Other tax rates or fees may apply. Information on other special tax districts. Real Estate Tax
Tax Relief Property owners 65 or older or individuals who are permanently and totally disabled may qualify for relief from some taxes and fees based on income and assets. Some active duty military personnel and spouses are exempt from personal property tax. (see next slide for disabled veterans.) For more information on tax relief, go online or call 703-222-8234, TTY 703-222-7594.
Tax Relief for Vets with Disabilities Veterans with disabilities who qualify may be exempt from Real Estate Tax and eligible for reduced Personal Property (car) Tax relief. For more information, go to www.fairfaxcounty.gov/dta.
Business, Professional and Occupational License (BPOL) Businesses with gross receipts: Between $10,001 and $50,000 must file a BPOL application and pay a $30 license fee. Between $50,001 and $100,000 pay a $50 license fee. More than $100,000 pay the BPOL tax rate for the particular categories.
Businesses with gross receipts of $10,000 or less do not need to file for a business license. License applications must be filed and paid by March 1 of each year or within 75 days of the business start date. Businesses located in the City of Fairfax, City of Falls Church and the towns of Clifton, Herndon and Vienna are not subject to the Fairfax County BPOL tax. Contact those localities directly.
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%. 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 4.3%; regional transportation/NVTA 0.7%; Fairfax County 1%. Cigarette: 30 cents per pack. More on next page. Effective July 1, 2013:
More - Other Taxes and Fees Hotel/Motel: 6%: 2% general; 2% tourism; 2% regional transportation/NVTA (Towns only 4%: 2% tourism; 2% regional transportation/NVTA. In addition, individual towns may also levy their own hotel/motel tax.) Recordation: 8.33 cents per $100 value on sales. (Six cents per $100 on mortgages/refinancing.) Grantors Tax: County - $0.05 per$100 on value of deeds; Regional transportation/NVTA - $0.15 per $100 on value of deeds. Dog Licenses: $10. Required for all dogs four months or older.
Penalties Penalties include: Late filing penalties for the late registration of personal property. Late payment penalties for any tax not paid by the prescribed due date. Interest also is charged in addition to late penalties. Overdue taxes are subject to collection actions and additional collection fees.
FY 2014 Budget General Fund Click Links Below For Budget Charts: Where the Money Comes From Where the Money Goes