Virginia Local Tax Rates, 2010 - Weldon Cooper Center for Public

Transcription

Virginia Local Tax Rates, 2010
Information for All Cities and Counties and Selected Incorporated Towns
29th Annual Edition
John L. Knapp, Ph.D.
and
Stephen C. Kulp
In Cooperation
with
The Virginia Association of Counties
and
The Virginia Municipal League
Copyright © 2011 by the Rector and Visitors of the University of Virginia
P.O. Box 400206
Charlottesville, VA 22904-4206
(434) 982-5522 • FAX: (434) 982-5536 • TDD: (434) 982-HEAR
Website: www.coopercenter.org/
Richmond
700 East Franklin Street, Suite 700
Richmond, VA 23219-2328
(804) 371-0202 • FAX: (804) 371-0234 • TDD: (804) 982-HEAR
Southwest
1 College Avenue
Wise, VA 24293-0016
(540) 328-0133 • FAX: (540) 328-0233 • TDD (540) 328-0191
Southside
1008 South Main Street
Danville, VA 24541-4088
(434) 791-5174 • (434) 791-5175 • FAX: (434) 791-5176
ii
Contents
Tables and Figures.......................................................................................................................................................v
Introduction . ............................................................................................................................................................ vii
Section
1. An Overview of Virginia’s Local Government Taxation................................................................................. 1
2. Real Property Tax, 2010................................................................................................................................... 7
3. Real Property Tax Relief Plans and Housing Grants for the Elderly and Disabled, 2010............................. 41
4. Land Use Value Assessments for Agricultural, Horticultural, Forestal, and Open Space
Real Estate, 2010........................................................................................................................................ 61
5. Agricultural and Forestal Districts, 2010....................................................................................................... 67
6. Property Tax Exemptions for Certain Rehabilitated Real Estate and Miscellaneous Property
Exemptions, 2010....................................................................................................................................... 75
7. Service Charges on Tax-Exempt Property, 2010............................................................................................ 83
8. Merchants’ Capital Tax, 2010........................................................................................................................ 85
9. Tangible Personal Property Tax, 2010........................................................................................................... 89
10. Machinery and Tools Property Tax, 2010.................................................................................................... 159
11. Utility License Tax, 2010............................................................................................................................. 181
12. Cable Television System Franchise Tax, 2010............................................................................................. 185
13. Consumers’ Utility Tax, 2010...................................................................................................................... 187
14. Business, Professional, and Occupational License Tax, 2010..................................................................... 201
15. Motor Vehicle Local License Tax, 2010...................................................................................................... 223
16. Meals, Transient Occupancy, Cigarettes, Tobacco, Admissions, and Motor Fuels Excise Taxes, 2010...... 237
17. Taxes on Natural Resources, 2010............................................................................................................... 245
18. Legal Document Taxes, 2010....................................................................................................................... 249
19. Miscellaneous Taxes, 2010.......................................................................................................................... 253
20. Refuse and Recycling Collection Fees, 2010............................................................................................... 261
21. Residential Water and Sewer Connection and Usage Fees, 2010................................................................ 279
22. Impact Fees for Roads, 2010........................................................................................................................ 297
23. Public Rights-of-Way Use Fees, 2010......................................................................................................... 299
24. Miscellaneous Fees, 2010............................................................................................................................ 301
25. Cash Proffers, FY 2009................................................................................................................................ 307
26. Virginia Enterprise Zone Program, 2009..................................................................................................... 311
27. Fiscal Content Information on Local Web Sites, 2010................................................................................ 311
Appendixes
A. 2010 Tax Rates Questionnaire...................................................................................................................... 319
B. List of Respondents and Non-Respondents to 2010 Tax Rates Questionnaire............................................ 351
C. Percentage Share of Total Local Taxes from Specific Sources, FY 2009.................................................... 363
D. Population Estimates for Virginia’s Cities, Counties, and Towns, July 1, 2009.......................................... 373
E. Summary of Legislative Changes in Local Taxation, 2010......................................................................... 377
Contents
iii
iv
Tables and Figures
Tables:
1.1 Virginia Local Tax Revenue, FY 2009.............................................................................................................2
1.2 Number of Localities Imposing Taxes by Type, FY 2009................................................................................2
1.3 Virginia Local Government Sources of Revenue, FY 1999 to FY 2009..........................................................4
2.1 Real Property Nominal Tax Rate, 2010..........................................................................................................14
2.2 Additonal Special Purpose Real Property Tax Levies: Special District Levies, 2010...................................20
2.3 Special Purpose Real Property Tax Levy Imposed by Community Development Authorities, 2010............23
2.4 Special Purpose Real Property Tax Levy on Commercial Property in Northern Virginia
Transportation Authority Region, 2010.......................................................................................................24
2.5 Real Property Assessment Procedures for Virginia Localities, 2010.............................................................25
2.6 Percentage Change in Assessed Value After Last Reassessment, 2010 Survey.............................................28
2.7 Assessed Value of Real Property by Category and by Locality, 2009............................................................32
2.8 Real Property Effective True Tax Rate, 2008.................................................................................................35
2.9 Real Property Assessment Appeals and Miscellaneous Items, 2010..............................................................38
3.1 Real Property Owner Tax Relief Plans for the Elderly and Disabled, 2010...................................................43
3.2 Real Property Renter Tax Relief Plans for the Elderly and Disabled, 2010...................................................57
3.3 Real Property Tax Relief Plans for the Elderly and Disabled Homeowners: Number of Beneficiaries
and Foregone Tax Revenue.........................................................................................................................58
4.1 Land Use Value Assessments for Agricultural, Horticultural, Forestal and Open Space
Real Estate, 2010.........................................................................................................................................64
5.1 Agricultural and Forestal Districts, 2010........................................................................................................68
6.1 Property Tax Exemptions for Certain Rehabilitated Real Estate, 2010..........................................................77
6.2 Property Tax Exemptions for Pollution Control, Recycling, Solar Energy, Generators,
Stormwater Developments, and Wetlands, 2010.........................................................................................81
7.1 Service Charges on Tax-exempt Property, 2010.............................................................................................84
8.1 Merchants’ Capital Tax, Basic Features, 2010................................................................................................86
8.2 Merchants’ Capital Tax Provisions Concerning Taxation of Inventories and Rental Vehicles, 2010.............87
9.1 Tangible Personal Property Tax General Information, 2010..........................................................................95
9.2 Tangible Personal Property Tax Relief for Elderly and Disabled, 2010.......................................................101
9.3 Tangible Personal Property Tax for Automobiles and Trucks of Less than Two Tons, 2010.......................104
9.4 Personal Property Tax Relief Act for Motor Vehicles State Credit for $20,000 Vehicle, 2009 and 2010........110
9.5 Localities That Report Having a Personal Property Tax Reduction for High Mileage Vehicles,
2009 or 2010..............................................................................................................................................115
9.6 Assessment Component Changes in Cities and Counties From 1997, When PPTRA
Went Into Effect, to 2010...........................................................................................................................117
9.7 Tangible Personal Property Tax Rates for Large Trucks Two Tons and Over, 2010....................................120
9.8 Tangible Personal Property Taxes Related to Business Use for Heavy Tools and Machinery,
Computer Hardware, and Generating Equipment, 2010...........................................................................127
9.9 Tangible Personal Property Taxes Related to Business Use for R&D, Furniture and Fixtures,
and Biotechnology Equipment, 2010........................................................................................................134
9.10 Tangible Personal Property Taxes for Livestock and Farm Property, 2010.................................................140
9.11 Tangible Personal Property Taxes for Boats and Aircraft, 2010...................................................................142
9.12 Tangible Personal Property Taxes for Antique Motor Vehicles, Recreational Vehicles, and
Mobile Homes, 2010.................................................................................................................................148
9.13 Tangible Personal Property Taxes Related to Horse Trailers, Special Fuel Vehicles and
Electric Vehicles, 2010..............................................................................................................................154
Tables and Figures
Tables and Figures (continued)
10.1
10.2
10.3
11.1
12.1
13.1
13.2
13.3
14.1
14.2
14.3
14.4
15.1
15.2
16.1
17.1
18.1
19.1
19.2
19.3
19.4
20.1
20.2
20.3
20.4
21.1
21.2
22.1
23.1
24.1
25.1
27.1
Machinery and Tools Property Tax, 2010.....................................................................................................161
Machinery and Tools Tax: Semiconductor and Forestry Harvest Equipment, 2010....................................174
Machinery and Tool Tax Accounts, 2010.....................................................................................................178
Utility License Tax, 2010..............................................................................................................................182
Cable Television System Tax, 2010..............................................................................................................186
Utility Consumers’ Monthly Tax on Electricity, 2010..................................................................................188
Utility Consumers’ Monthly Tax on Gas, 2010............................................................................................195
Utility Consumers’ Monthly Tax on Water, 2010.........................................................................................199
BPOL Due Dates and Other Provisions, 2010..............................................................................................203
Specific BPOL Fees and Minimum Taxes, 2010..........................................................................................207
Specific BPOL Tax Rates per $100 by Business Category, 2010.................................................................212
Taxes and Fees on Peddlers and Itinerant Merchants, 2010.........................................................................217
Motor Vehicle Local License Tax, 2010.......................................................................................................225
Motor Vehicle Local License Tax Decal Display Policy and Exemptions, 2010.........................................231
Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel Excise Taxes, 2010............240
Natural Resource Taxes, 2010......................................................................................................................247
Legal Document Taxes, 2010.......................................................................................................................250
Localities Reporting That They Levy a Bank Franchise Tax, 2010.............................................................255
Localities Receiving Communications Sales and Use Tax Distributions, FY 2009.....................................256
Short-Term Daily Rental Tax, 2010..............................................................................................................258
Miscellaneous Taxes, 2010...........................................................................................................................259
Refuse Collection Fees, 2010.......................................................................................................................262
Refuse Collection Tipping Fees, 2010..........................................................................................................270
Recycling Collection Fees, 2010..................................................................................................................272
Miscellaneous Refuse Collection Fees, 2010...............................................................................................276
Residential Water and Sewer Connection Fees, 2010..................................................................................280
User Fees for Residential Water and Sewer, 2010........................................................................................286
Impact Fees for Road Improvement, 2010...................................................................................................298
Localities Imposing Public Rights-of-Way Use Fees, 2010.........................................................................300
Miscellaneous Fees, 2010.............................................................................................................................302
Total Cash Proffer Revenue Collected and Expended by Purpose, by Locality, FY 2009...........................308
Fiscal Content Information on Local Web Sites, 2010.................................................................................314
igures:
F
1.1 Sources of Virginia Local Tax Revenue, FY 2009...........................................................................................1
1.2 Sources of Virginia Local Government Revenue, FY 1999 to FY 2009..........................................................3
1.3 Local Revenue from Taxes and Nontax Sources, FY 1999 to FY 2009...........................................................3
1.4 Local Tax Revenue, Fiscal Years 1999 to 2009................................................................................................5
1.5 Per Capita Local Tax Revenue in Current and Constant Dollars, FY 1999 to FY 2009..................................5
vi
Tax Rates 2010
Introduction
FOREWORD
This is the twenty-ninth edition of the Cooper Center’s
annual publication on tax rates levied by Virginia’s local
governments. This comprehensive guide to local taxes is
based on information gathered in the spring, summer, and
early fall of 2010. The study includes all of Virginia’s 39
independent cities and 95 counties and 155 of the 190 incorporated towns. The included towns account for 94 percent
of the commonwealth’s population in towns. In addition to
survey data, the study includes information from several
outside sources, including two Department of Taxation
studies, 2010 Legislative Summary and The 2008 Assessment/Sales Ratio Study, as well as Department of Taxation
information on the assessed value of real estate by type
of property. We also used the Auditor of Public Accounts’
Comparative Report of Local Government Revenues and
Expenditures, Year Ended June 30, 2009, the Commission
on Local Governments’ Report on Proffered Cash Payments
and Expenditures by Virginia’s Counties, Cities and Towns,
2008-2009, and the Department of Housing and Community
Development’s information on enterprise zones. Additional
sources included a Stone and Youngberg presentation before
the Virginia Municipal League on community development
authorities and transportation commissions’ information on
taxes and fees.
ORGANIZATION OF THE BOOK
The study is separated into 27 sections. Section 1 provides a
brief overview of Virginia local government taxation. Sections 2 through 27 cover specific taxes, fees, service charges,
cash proffers, enterprise zones and web content. Most of the
data came from a detailed web-based questionnaire provided
to all cities, counties and incorporated towns (see Appendix
A for a hardcopy version). Appendix B provides a listing of
names, phone numbers and email addresses, when available,
of respondents and non-respondents to the questionnaire.
Appendix C shows the percentage share of total local taxes
represented by each specific tax for each locality. The latest
data available from the Auditor of Public Accounts are for
fiscal year 2009. Information is provided for each city and
county and for 36 populous incorporated towns. Appendix
D contains the most recently available population estimates
for cities and counties from the Demographics and Workforce Section of the Weldon Cooper Center and for towns
from the U.S. Census Bureau. The population information
Introduction
is provided to give readers some perspective on the relative
size of governmental units. Finally, we have reprinted as
Appendix E the Department of Taxation’s information on
2010 state legislation affecting local taxation, which also
is available on the department’s web site: http://www.tax.
virginia.gov/site.cfm?alias=LegislativeSummary. Please
note that the web addresses provided in this publication were
good at the time this text was printed. However, some links
are unstable and may not work with certain browsers or they
may be modified or withdrawn subsequent to publication.
Additional information on state and local government
finance is available on the Cooper Center’s VaStat web site:
http://www.coopercenter.org/econ/vastat. Most of the information at the site is for Virginia, but there are also links for
nearby states and national links. (The Schmidt Enterprises,
LLC link is particularly useful for finding information for
other states.)
About the survey
In 2010 we again made the questionnaire available online.
Localities could also request a PDF form that could be filled
out on the user’s computer and returned via email. If a locality desired a paper form, we sent one that could be completed
manually. Eighty-five percent of the cities, 82 percent of the
counties, and 83 percent of the 155 incorporated towns that
responded used the web-based survey form. This number is
comparable to last year’s results of 85, 77, and 81 percent,
respectively. Many of those who do not use the web-based
survey use the PDF form, thereby keeping paper mailings
to a minimum.
If a table shows, for a particular locality, a different tax
than reported in the previous edition, this usually means
that the tax has been changed. However, there is always the
remote possibility that in one or both years the response was
inaccurate or that we made an error.
In the tables three dots (...) are used to show there was
no response and “N/A” is used to indicate “not applicable.”
Readers may use the telephone/email list in Appendix B to
contact local officials in order to obtain clarification and
additional detail.
What’s New or different
There is no substantial reworking of the information in this
year’s publication. The tables are updates of tables established in previous years. However, we have incorporated a
vii
new Section 1 describing the current tax scene in Virginia
and have moved the previous Section 1, a recap of summary
legislation for the year, to the appendices as Appendix E.
STUDY PERSONNEL
John L. Knapp, Ph.D., Professor Emeritus and Senior
Research Economist in the Center for Economic and Policy
Studies (CEPS), was the project director. In this capacity
he designed and edited the publication and was responsible
for final approval of the entire content. He also authored
the new Section 1. Stephen C. Kulp, CEPS Research
Specialist, was responsible for all day-to-day work on the
project. He refined the new database, administered the
survey, translated the results into tables, checked relevant
code sections, assisted with the development of the webbased questionnaire, and made appropriate changes in the
text. Yvonne T. Baki, CEPS Web and Database Specialist, maintained and revised the web-based questionnaire.
William M. Shobe, Ph.D., CEPS Research Director, monitored the study. Finally, Naushad S. Parpia, CEPS student
research assistant, helped review and edit the manuscript.
David J. Borszich, of the center’s publications unit, updated
the cover and flier design, and obtained the contract with the
printer. Cooper Center employee Albert W. Spengler, who
authored this study for a number of years prior to 1991, laid
the foundation for the study when it was his responsibility
nearly twenty years ago.
The questionnaire content and wording was reviewed by
Mark C. Haskins (Virginia Department of Taxation), Mary Jo
Fields and Mark Flynn (Virginia Municipal League), Joann
M. Draughn (Virginia Economic Development Partnership),
John H. Garka and Betsy Daley ( Division of Legislative
Services), Mike Edwards (Virginia Association of Counties),
Steve Ziony (Commission on Local Government), and Jim
Regimbal (Fiscal Analytics, Ltd). We wish to acknowledge
the assistance of Joshua Silverman (Virginia Department
of Taxation) for providing the data concerning assessed
values of real estate by category. Finally, Bethany J. Miller
(Virginia Department of Housing and Community Development) provided information on enterprise zones. We take full
responsibility for any remaining errors. The strong support
for this publication by the Virginia Association of Counties
and the Virginia Municipal League adds to its acceptance
as a basic reference on Virginia local taxes.
FINAL COMMENTS
We are grateful to the many local officials throughout the
commonwealth who supplied the survey information presented in this study. We thank them for their willingness to
provide information and their patience in answering followup questions. Excellent response rates of 100 percent for the
cities and counties and 82 percent for the towns could not
have been achieved without their cooperation.
Please let us hear from you if you have corrections or suggestions for possible changes or additions to future editions.
Our email addresses and phone numbers are listed below.
♦♦♦♦
John L. Knapp
Professor Emeritus
Senior Economist
Center for Economic and Policy Studies
Weldon Cooper Center for Public Service
jlk6a@virginia.edu
(434) 982-5604
Stephen C. Kulp
Research Specialist
Weldon Cooper Center for Public Service
sck7x@virginia.edu
(434) 982-5638
Charlottesville
January 2011
viii
Tax Rates 2010
Introduction
ix
Tax Rates 2010
Virginia Local Tax Rates, 2010
Information for All Cities and Counties and Selected Incorporated Towns
Introduction
xi
xii
Tax Rates 2010
Section 1
An Overview of Virginia’s Local Government Taxation
complying with state requirements whereas cities can do so
without meeting the same requirements), (3) the existence
of a tax base (e.g., localities without mineral resources are
precluded from adopting natural resource severance taxes),
and (4) the size of a tax base (e.g., localities with an electric
power generation plant can raise a significant amount of
revenue from the tax on public service corporations). These
circumstances plus the tendency for the General Assembly
and the governor to tinker with the state tax code and for
local governing bodies also to make frequent changes, often
Structure of Local Taxation
small, result in a local tax system that is fairly complex.
Virginia operates under the so-called Dillon Rule that
To explain this complexity, we publish this lengthy annual
reserves local government taxing powers to the state. Conreference book.
sequently, the powers that exist are those granted by the
In Virginia only elected governing bodies can impose
state. This imposes a degree of uniformity in local taxalocal taxes. This means that cities, counties and incorpotion, but as an examination of this reference book will show,
rated towns can tax, but non-elected bodies such as school
there are many differences among localities. The variation
boards, planning district commissions, and water/sewer
among localities stems from multiple causes including (1)
authorities cannot tax directly.
local preferences, (2) what is permitted by the state (e.g.,
A popular perception is that nearly all local tax revenue
counties cannot impose meals and lodging taxes without
comes from the real property tax. There is no doubt that
the real property tax is the
Figure 1.1 Sources of Virginia Local Tax Revenue, FY 2009
dominant source, accounting
for 61.9 percent of tax revAll other taxes
Restaurant
enue in FY 2009, the latest
10.7%
meals
Communication
year available (Figure 1.1).
2.5%
sales and use
But there are five other rela2.7%
tively important taxes—the
Business
personal property tax, the
license
local option sales and use
4.5%
tax, business license taxes,
the communication sales and
use tax, and the restaurant
Local sales and
Real property
meals tax–which together
use
61.9%
6.9%
accounted for 27.4 percent
of total tax revenue. Finally,
Personal
10.7 percent of tax revenue
property
came from more than a dozen
10.8%
other taxes.
The source data for Figure 1.1 as well as additional
Source: Auditor of Public Accounts, Comparative Report, 2009.
detail for the relatively less
important taxes are shown in
This section provides a brief introduction to the structure of
local government taxation in Virginia and fiscal trends over
the last decade. The information is confined to independent
cities and counties. Incorporated towns are subordinate to
counties and generally do not offer a full range of services
including public education. Two small towns, Colonial
Beach and West Point, are exceptions since they provide
school systems.
For a detailed discussion of the Dillon Rule see Robert M. deVoursney,
“The Dillon Rule in Virginia: What’s Broken? What Needs to be
Fixed?” University of Virginia News Letter, Vol. 68, No. 7 (July/August 1992). http://www.coopercenter.org/publications/virginia-newsletter-archives-n. See also, League of Women Voters of the Fairfax
Area Education Fund, “Dillon’s Rule: Good or Bad for Local Governments?” (October 2004), p. S-1. http://www.lwv-fairfax.org/files/lwvdillon-dtp-99041.pdf
Overview of Virginia’s Local Taxation
Constitution of Virginia, Article VII, Section 7. See also the recent
Virginia Supreme Court decision that denied taxing power for the
Northern Virginia Transportation Authority. Board of Supervisors
of Loudoun County v. Northern Virginia Transportation Authority (February 29, 2008). http://www.courts.state.va.us/opinions/
opnscvwp/1071959.pdf
Table 1.1: Virginia Local Tax Revenue, FY 2009
Amount
Total
Tax
($)
(%)
Total taxes
14,205,131,910 100.0
Real property
8,792,865,369
61.9
Personal property
1,532,179,842
10.8
Local sales and use
975,960,675
6.9
Business license
633,669,642
4.5
Communication sales and use
389,391,397
2.7
Restaurant meals
360,817,688
2.5
Consumer utility
301,105,184
2.1
Public service corporation property
259,130,864
1.8
Machinery and tools property tax
209,211,691
1.5
Hotel and motel room taxes
162,156,242
1.1
Motor vehicle license
122,458,964
0.9
Recordation and will
99,324,228
0.7
Tobacco
61,259,980
0.4
Bank stock
57,484,028
0.4
Coal, oil, and gas
50,698,720
0.4
Franchise license
24,015,859
0.2
Admission
16,650,119
0.1
Merchants’ capital property tax
11,836,072
0.1
Other local taxes
55,296,792
0.4
Penalties & interest for property taxes
89,618,554
0.6
Source: Auditor of Public Accounts, Comparative Report of Local
Government Revenues and Expenditures,Year Ended June
30, 2009, Revised March 26, 2010 (Auditor of Public Accounts:
Richmond, 2010), Exhibits B and B2.
Table 1.1. The table provides a summation of tax collections
for each jurisdiction. Because of the huge size discrepancies among localities, the results are heavily weighted by
the larger jurisdictions. Fairfax County, the most populous
locality, with 13.1 percent of the state’s population in 2009,
accounted for 20.5 percent of tax collections. In fact, the largest 13 localities in terms of local tax collections, accounted
for two-thirds of all local tax collections. In diminishing
order of share of total tax collections the 13 localities were
Fairfax County (20.5 percent), Loudoun County (6.3 percent), Virginia Beach City (5.8 percent), Arlington County
(5.6 percent), Prince William County (5.3 percent), Henrico
County (3.6 percent), Chesterfield County (3.3 percent),
and the cities of Alexandria (3.2 percent), Richmond (3.1
percent), Chesapeake (3 percent), Norfolk (2.9 percent),
Newport News (2.2 percent), and Hampton (1.5 percent).
Many of the taxes are universal—all 39 cities and 95
counties impose them. This applies to taxes on real property,
personal property, the local option sales and use tax, the
communication sales and use tax, and the public service
corporation property tax. However, as shown in Table 1.2
there are a number of taxes not imposed by all localities.
There are two principal reasons for non-participation. Either
the locality lacks a tax base (e.g., the bank stock tax and
the coal, oil, and gas tax), or the locality is faced with state
restrictions (e.g., excise taxes on hotel and motel room rental,
restaurant meals, tobacco and admissions). In regard to the
business licenses tax, counties must choose from it and the
University of Virginia, UVA Today, “State Population Growth Rate
Resuming, According to Latest U.Va. Cooper Center Estimates”
(January 27, 2010). http://www.virginia.edu/uvatoday/newsRelease.
php?id=10850
Table 1.2 Number of Localities Imposing Taxes
by Type, FY 2009*
Tax
Cities
Counties Total
Real property
39
95
134
Personal property
39
95
134
Local sales and use
39
95
134
Business license
39
53
92
Communication sales and use
39
95
134
Restaurant meals
39
40
79
Consumer utility
38
91
129
Public service corporation property
39
95
134
Machinery and tools property tax
36
90
126
Hotel and motel room taxes
37
66
103
Motor vehicle license
37
90
127
Recordation and wills
38
95
133
Tobacco
31
2
33
Bank stock
39
65
104
Coal, oil and gas
1
7
8
Franchise license
18
52
70
Admission
18
5
23
Merchants’ capital property tax
0
47
47
Other local taxes
24
56
80
Source: Auditor of Public Accounts, Comparative Report, 2009.
* Scott County did not provide information for APA’s 2009 study so
results of the 2008 study were used for that county.
merchants’ capital tax. Since counties are not permitted to
impose a business license tax within the boundaries of an
incorporated town, counties with a large amount of business
activity within towns are motivated to impose a merchant’s
capital tax that can be applied countywide.
Virginia localities have the most leeway in setting rates
for the real property tax (including the public service corporation property tax) and the personal property tax. For other
local taxes, maximum rates are established by state statute.
For example, the local option sales and use tax is fixed at
1 percent and ceiling rates are set for the local business,
professional and occupational license (BPOL) tax.
Fiscal Trends Over the Last Decade
In order to provide perspective on tax revenue this discussion
includes all local government sources of revenue—federal
aid (direct and pass-through), state aid, and local revenue
from own sources (taxes and nontax revenue). In the
decade from FY 1999 to FY 2009 Virginia’s local governments saw their revenues grow from $14.9 billion to $27.8
billion. As shown in Figure 1.2 the three components of
local government revenue–federal aid, state aid, and local
sources–all grew.
Additional insights may be gained by examining Table
1.3 on page 4 which contains more detail than the figure. As
shown in the table, the percentage distribution of funding
shares was remarkably constant at roughly 60 percent local,
33 percent state, and 7 percent federal despite the tumultuous developments in the economy and state tax policy over
the decade. This ten-year period included two recessions
(March-November 2001) and (December 2007-June 2009)
Nontax revenue includes permits, privilege fees, and regulatory
licenses, fines and forfeitures, charges for services, and revenue from
the use of money (interest) and property (rental income).
Tax Rates 2010
Figure 1.2 Sources of Virginia Local Government Revenue, FY 1999 to FY 2009
$30
Billions of Dollars
$25
$20
$15
Federal aid
State aid
$10
Local revenue
$5
$0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Fiscal Year
Source: Auditor of Public Accounts, Comparative Report, selected years.
and the implementation of the Personal Property Tax Relief
Act of 1998 (Governor Gilmore’s car tax relief program)
that started with $181.3 million in FY 1999 but reached
$950 million by FY 2008 and was capped at that amount
for subsequent years. The state car tax relief distributions,
which are treated as non-categorical state aid, were offsets
to tax revenue previously received by local governments.
Thus, the stable share of state aid obscures this major change
in local government finance.
Figure 1.3 isolates the growth of local revenue from
own sources to show what happened for the two major taxes,
all other taxes, and nontax revenue. Real property tax revenue, stimulated by the housing boom and the policy of many
local governments to take advantage of increased assessed
Figure 1.3 Local Revenue from Taxes and Nontax Sources, FY 1999 to FY 2009
$18
$16
Billions of Dollars
$14
$12
$10
Local nontax revenue
$8
Other local taxes
$6
Personal property tax
$4
Real property tax
$2
$0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Fiscal Year
Office of the Comptroller, General Fund Preliminary (Unaudited)
Annual Report for the Fiscal Year Ended June 30, 2006 (Richmond:
August 15,2006), p. 23. http://www.doa.virginia.gov/Financial_Reporting/Preliminary_Reports/2006_Preliminary_Report.pdf
Tax Rates 2010
Total Revenue
14,934,841,730
16,112,271,096
17,247,607,750
18,122,787,334
18,844,395,243
20,534,428,466
22,242,688,701
23,868,102,426
25,909,506,909
26,902,083,100
27,755,801,101
Total
7,689,079,053
7,971,627,940
8,526,866,797
8,829,194,329
9,379,446,274
10,233,372,477
11,134,543,438
12,123,913,727
13,071,522,788
13,749,753,347
14,205,131,910
Amount ($)
Taxes
Real Property Personal Property
3,777,998,995
1,346,112,214
4,020,433,118
1,222,819,029
4,349,889,462
1,110,783,897
4,808,009,511
1,002,338,403
5,296,498,347
1,007,988,666
5,819,451,141
1,057,214,807
6,394,396,786
1,120,240,795
7,035,836,052
1,263,235,809
7,780,302,654
1,418,286,810
8,324,897,858
1,488,515,676
8,792,865,369
1,532,179,842
Other Taxes
2,564,967,844
2,728,375,793
3,066,193,438
3,018,846,415
3,074,959,261
3,356,706,529
3,619,905,857
3,824,841,866
3,872,933,324
3,936,339,813
3,880,086,699
Nontax Local
Revenue
1,510,535,044
1,616,608,201
1,720,263,925
1,742,381,217
1,751,703,568
1,878,372,923
2,045,005,777
2,325,926,020
2,536,439,938
2,639,404,098
2,581,185,385
Percentage Distribution of Total Revenue for Each Fiscal Year
Percentage Distribution of Revenue From Own Sources for Each Fiscal Year
Major Sources of Total Revenue
Taxes
Nontax Local
FY
Total Revenue
State aid
Federal aid
Local revenue
Total
Real Property Personal Property
Other Taxes
Revenue
1999
100.0
32.0
6.4
61.6
83.6
41.1
14.6
27.9
16.4
2000
100.0
34.0
6.5
59.5
83.1
41.9
12.8
28.5
16.9
2001
100.0
35.0
6.4
59.4
83.2
42.4
10.8
29.9
16.8
2002
100.0
34.8
6.9
58.3
83.5
45.5
9.5
28.6
16.5
2003
100.0
33.9
7.6
59.1
84.3
47.6
9.1
27.6
15.7
2004
100.0
32.6
8.4
59.0
84.5
48.0
8.7
27.7
15.5
2005
100.0
33.2
7.5
59.3
84.5
48.5
8.5
27.5
15.5
2006
100.0
32.2
7.3
60.5
83.9
48.7
8.7
26.5
16.1
2007
100.0
33.0
6.8
60.2
83.7
49.8
9.1
24.8
16.3
2008
100.0
32.5
6.5
60.9
83.9
50.8
9.1
24.0
16.1
2009
100.0
32.8
6.7
60.5
84.6
52.4
9.1
23.1
15.4
Source: Auditor of Public Accounts, Comparative Report, selected years. http://www.apa.virginia.gov/ComparativeReport.cfm
FY
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
Major Sources of Total Revenue
State aid
Federal aid
Local revenue
4,772,323,202
962,904,431
9,199,614,097
5,478,712,846 1,045,322,109
9,588,236,141
6,041,039,123 1,106,478,866 10,247,130,722
6,302,574,391 1,248,637,397 10,571,575,546
6,383,198,151 1,433,421,764 11,131,149,842
6,699,457,716 1,723,225,350 12,111,745,400
7,388,104,122 1,675,035,364 13,179,549,215
7,685,433,740 1,732,828,939 14,449,839,747
8,549,030,641 1,752,513,542 15,607,962,726
8,753,871,257 1,759,054,398 16,389,157,445
9,117,773,544 1,851,710,262 16,786,317,295
Table 1.3 Virginia Local Government Sources of Revenue, FY 1999 to FY 2009
Figure 1.4 Local Tax Revenue, Fiscal Years 1999 to 2009
$16
Billions of Dollars
$14
$12
$10
$8
$6
$4
$2
$0
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
Fiscal Year
values to augment revenue, rose sharply from $3.8 billion in
FY 1999 to $8.8 billion in FY 2009. The real property tax’s
share of locally raised revenue jumped from 41.1 percent
of the total in the first year of the decade to 52.4 percent in
the last. (See Table 1.3.)
The share of personal property tax revenue decreased,
dropping from 14.6 percent in FY 1999 to 9.1 percent in FY
2009. The major reason for this outcome was the phase-in
of the Personal Property Tax Relief Act that substituted state
aid for a large portion of the local personal property tax on
motor vehicles. Other local taxes increased over the decade,
but their growth was eclipsed by the real property tax. Consequently, their share of locally raised revenue declined from
28 percent in the early years to 23 percent in the final year.
Nontax revenue stayed constant at roughly 16 percent.
The next figure in this fiscal review, Figure 1.4, covers
total local taxes—the sum of revenue from the real property
tax, the personal property tax, and all other taxes. From FY
1999 to FY 2009 local tax revenue of Virginia’s cities and
counties increased from $7.7 billion to $14.2 billion. Annual
gains slowed markedly in FY 2008 and FY 2009, reflecting
the onset of the Great Recession that began in December
2007 (midway through FY 2008) and reached its nadir in
June 2009 (the end of FY 2009).
Part of the growth in tax collections can be attributed
to the need to serve a larger population. From 1999 to 2009
the number of Virginians increased by 882,000 or 12.6
percent. As shown in Figure 1.5, when the tax revenue data
are adjusted for population growth by converting them to
Figure 1.5 Per Capita Local Tax Revenue in Current and Constant Dollars, FY 1999 to FY 2009
$2,000
$1,800
$1,600
$1,400
$1,200
$1,000
Current dollars
$800
Constant dollars
$600
$400
$200
$0
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
Fiscal Year
Sources: Auditor of Public Accounts, Comparative Report, selected years 1999 to 2009; Bureau of Economic Analysis, Regional Economic Information
System, Price Index for State and Local Government Consumption (2005 = 100, rebased to 2009 = 100) and state population estimates.
per capita amounts, taxes rose in every year, but the relative
increases were small in recent years. In FY 2009 the increase
was only 2.2 percent.
If the per capita data are adjusted for the increase in
prices for goods and services consumed by state and local
governments, the per capita amounts in 2009 constant dollars
peaked in FY 2007, dropped in FY 2008, and rose slightly in
FY 2009. Even so, real (adjusted for price) per capita revenue
in FY 2009 was down by 2.7 percent from FY 2007.
This has been a very brief review of Virginia local
government revenues. The remainder of this reference
work shows detailed information for 2010 on tax rates and
fees and charges imposed by Virginia’s cities, counties, and
incorporated towns.
♦♦♦♦
Tax Rates 2010
Section 2
Real Property Tax, 2010
The real property tax is by far the most important source
of tax revenue for localities. In fiscal year 2009, the most
recent year available from the Auditor of Public Accounts,
it accounted for 55.0 percent of tax revenue for cities, 65.8
percent for counties, and 29.3 percent for large towns. These
are averages; the relative importance of taxes in individual
cities, counties and towns varies significantly. For information on individual localities, see Appendix C.
The Code of Virginia, §§ 58.1-3200 through 58.1-3389,
authorizes localities to levy taxes on real property—land,
including the buildings and improvements on it. There is
no restriction on the tax rate that may be imposed. Section
58.1-3201 provides that all general reassessments or annual
assessments shall be at 100 percent of fair market value.
Public Service Corporations
Property owned by so-called public service corporations is
not assessed by localities. Instead, that task is delegated to
the State Corporation Commission (SCC) and the Department of Taxation, with the SCC assessing electric utilities
and cooperatives, gas pipeline distribution companies, public
service water companies, and telephone and telegraph companies, and the Department of Taxation assessing pipeline
transmission companies and railroads.
In fiscal year 2009, the property tax on public service
corporations accounted for 1.6 percent of tax revenue for
cities, 2.0 percent for counties and 0.7 percent for large
towns. These are averages; the relative importance of the tax
in individual cities, counties, and towns varies significantly.
In two counties with large power-generating facilities the
property tax on public service corporations accounts for a
very large share of local tax revenue. In Bath County the
share was 49.7 percent and in Surry County the share was
57.8 percent. For information on individual localities, see
Appendix C.
The commissioner of the revenue or another designated
official in each city or county is required to provide by
January 1 of each year to any public service company with
property in its area a copy of the property boundaries of the
company (§ 58.1-2601). The State Corporation Commission or the Department of Taxation send out their assessments for the property (§ 58.1-2602). Localities examine
the assessments to determine their correctness. If correct,
the locality determines the equalized assessed valuation of
the corporate property by applying the local assessment
ratio prevailing in the locality for other real estate (§ 58.12604). Local taxes are then assigned to real and tangible
personal property at the real property tax rate current in the
locality (§ 58.1-2606).
TAX RELIEF programs
There are several types of locally financed tax relief programs available. Section 3 contains information on so-called
circuit breaker plans for the elderly and disabled. Section 4
covers land use assessments for agricultural, horticultural,
forestal and open space real estate. Section 5 contains
information on preferential assessments for agricultural
and forestal districts. Finally, Section 6 covers property tax
exemptions for certain rehabilitated real estate and other
exemptions.
Only one Virginia locality, the city of Charlottesville,
reported providing tax relief for low-income owners who
are not elderly. The city of Charlottesville runs the Charlottesville Housing Affordability Program (CHAP) to help low
and middle income homeowners. The program awards grants
up to $575 annually to homeowners with houses assessed at
less than $365,000 and having an annual income less than
$50,000.1 Arlington County ran a similar grant program but
eliminated it this year due to budget constraints.2
Localities are permitted to institute deferral for a portion
of the real estate tax by § 58.1-3219 of the Code of Virginia.
Recent legislative changes have eliminated the requirement
that the amount of real estate taxes that may be deferred
must be calculated by subtracting from the real estate tax
for the current tax year the “base amount of nondeferrable
tax.” Localities are now permitted to grant deferrals from
the full amount by which each taxpayer’s real estate tax
levy exceeds 105 percent of the previous year’s tax, or
such higher percentage adopted by the locality. Deferred
taxes are subject to interest in an amount established by the
governing body, not to exceed the rate published by the
IRS code.3 The deferral potentially applies to every property
owner, not just the elderly and disabled. (For deferrals limited
to the elderly and disabled see Section 3 of this study.)
The deferral program is rarely used. Administrative problems appear to be the major reason for the unpopularity of deferral programs. Loudoun County had a deferral program in place
in the 1990s but terminated it “… because the program was
administratively complex, cumbersome and required
1
2
3
Charlottesville Housing Affordability Program: http://www.
charlottesville.org/Index.aspx?page=1995.
Arlington County Homeowner Grant Program: http://www.
arlingtonva.us/departments/HumanServices/services/eid/HumanServicesServicesEidHomeownerGrant.aspx.
The statute allows the use of the Internal Revenue Service rate.
Section 6621 of the Internal Revenue Code establishes a rate of 3
percent plus the federal short-term rate. In December 2010, when
the short-term rate was 0.32 percent, the combined annual rate was
3.32 percent.
staff time in disproportion to the benefit received by the
taxpayer.” 4 The cities of Alexandria, Falls Church
and Fairfax and the counties of Fairfax and Henrico have considered deferral but have not adopted it.
According to Henrico staff, “The administrative procedures for tracing the properties and recovering the
relevant taxes upon either the death of the owner or transfer
of the property itself would be both cumbersome and time
consuming and could not be accomplished with existing
staffing levels or existing computer systems.”5 Another
reason for the unpopularity of the programs is that taxpayers
receive postponement, not removal, of the tax liability. The
city of Charlottesville and the county of Middlesex reported
having a deferral program in 2010.
Changes By General Assembly in 2010
In 2010 the General Assembly made a number of changes
to real property tax assessment procedures. It set forth additional certification requirements for real property appraisers.
It established sales assessment ratio guidelines. It set forth
assessment guidelines for certain kinds of affordable rental
housing requiring that such housing be assessed using the
income approach. It established new membership requirements for local Boards of Equalization for localities whose
populations exceeded 100,000. Finally, it established a
stricter evidentiary standard for localities and property owners who undertake assessment disputes.
In another bill, the General Assembly created separate
classification of real property for certified renewable energy
manufacturing equipment. Any improvement to real property
designed and used primarily for the purpose of manufacturing a product from renewable energy may fall under this
new classification.
Limitations were placed on taxes levied on property in
service districts. Starting in 2010, the tax levied on property
in service districts is to be limited to only those specific
classes of property that are deemed to benefit from the government services resulting from the tax. Consequently, the
tax may be levied on residential, commercial, or industrial
classes depending on which class is assumed to benefit. The
monies received may not be used for general government
services, but must be allocated to specific facilities and services determined on establishment of the service district.
Nominal Rates, Special Taxes, DUE DATES,
PRORATION, and Billing Practices
Table 2.1 provides general information associated with real
property taxes in Virginia’s localities. The table provides an
estimate by locality of both the number of total taxable real
estate parcels and the number of residential parcels. Thirtyfive cities, 89 counties and 67 towns returned estimates.
The total number of parcels in cities ranged from a high
4
5
City of Alexandria, Budget Memo #46: Review of Other Jurisdictions’ Experience with a Real Estate Tax Deferral Program
for the General Population (Councilman Speck’s Request),
4/25/2003.
Budget Memo #46.
of 154,648 (Virginia Beach) down to 2,436 (Lexington).
Among counties, the number of parcels ranged from a high
of 352,135 (Fairfax) down to 3,873 (Highland).
Table 2.1 also lists the nominal tax rates. The nominal rate is the rate used by localities and is applied to the
assessed value of a property. In the table, nominal rates are
listed under calendar year or fiscal year columns depending
on the locality’s assessment cycle. In most cases the calendar
year tax rate listed runs from January to December and
the fiscal year rate runs from July to June. The provisions
explaining the assessment cycle requirements are found in
§ 58.1-3010 and § 58.1-3011. However, some localities report
a calendar year assessment schedule with a fiscal year valuation. Six cities (Chesapeake, Harrisonburg, Martinsville,
Roanoke, Salem and Suffolk) and one county (James City)
report this practice. Otherwise, 16 cities and 89 counties
reported using the calendar year cycle while 17 cities and
5 counties used fiscal year assessment cycles.
The nominal tax rates were reported to the
Cooper Center by all cities and counties and 147 of the
responding towns. The text table below lists the averages
for the nominal rates from the localities.
Nominal Real Estate Tax Rates for Localities
Reporting, 2010
Mean*
Median
First quartile
Third quartile
* Unweighted
Cities
$0.93
$0.94
$0.77
$1.10
Counties
$0.61
$0.56
$0.48
$0.69
Cities and
Counties
$0.70
$0.63
$0.50
$0.86
Towns
$0.17
$0.16
$0.10
$0.22
Nominal rates are generally higher for cities than counties. The rates are lowest in towns because they are subordinate to counties and have limited responsibilities.
Tax due dates vary among localities. Generally, if
taxes are paid annually, they are due by December 5.
If paid semiannually, they are due by June 5 and
December 5. However, some localities have different due dates,
as provided in § 58.1-3916.
Most cities have semiannual tax due dates with payments required in June and December. Of the 39 cities, 4
required taxes due annually, 30 semiannually, and 6 quarterly. Among the counties, 35 had annual tax due dates, while
60 had semiannual requirements. Of the towns responding to
this question, 112 reported annual due dates, and 34 required
semiannual payments.
A locality is permitted to prorate the taxable amount.
Any county, city or town electing to prorate new buildings
which are substantially complete prior to November 1 must
do so at the time the building is complete or fit to live in. Of
the cities, 30 reported prorating taxes while 9 reported not
doing so. Among counties, 68 prorated their taxes while 27
did not. Reports from the towns that answered this question
indicated that 41 prorated their taxes while 104 did not.
Tax Rates 2010
The final column of Table 2.1 pertains to town billing
practices. Three possibilities exist: (1) a town sends out its
own bills and collects its taxes (TT in the table), (2) a town
collects its taxes but the county sends the bills (CT in the
table), or (3) a town has the county bill and collect the taxes
(CC in the table). Of the towns that answered the question,
the overwhelming majority, 120, reported billing and collecting their own taxes. Fifteen said they collected taxes, while
in 4 the county both billed and collected town taxes.
Table 2.2, Table 2.3 and Table 2.4 provide additional
information concerning nominal real property tax rates.
The Code allows localities to add special purpose levies on
top of the real property rate for various purposes. Table 2.2
deals with the category of special districts. A special district
is organized to perform a single governmental function or
a restricted number of related functions. Special districts
usually have the power to incur debt and levy taxes to fund
special activities such as capital improvements, emergency
services, sewer and water services, or pest control within
those districts. Twelve cities, 15 counties, and 3 towns report
levying these taxes. The table includes the base (nominal)
rate for the locality, the district in which the activity takes
place, the purpose of the activity, and the special rate
imposed for that activity. Most special activity taxes are in
addition to the base rate, though some are simply a flat fee,
and others are a percentage rate based on improvements to
the property.
Another special district category is the community
development authority. A community development authority
(CDA) is a district created by the locality based on a petition from the property owners to help develop and maintain
desired public infrastructure improvements, such as roads
and buildings. The CDA is usually associated with development interests, such as retail centers, industrial centers, or
tourism centers. Generally the CDA pays for development
by issuing bonds and then having the property owners pay
special assessments based on the level of debt. Assessments
are levied either by placing a tax, such as $0.25 per $100
on the property within the district (though property owners
may agree to a higher rate), or by a special assessment each
year that determines the benefit from the improvements and
allocates them by property value. Depending on how the
bond agreement is structured, assessment payments may be
made directly to bondholders or to the locality. Table 2.3 lists
community development authorities by locality. The table
includes the name of the project, the purpose, the size, the
bond amount and, where possible, the current value. Five
cities and ten counties have CDAs.
The final category of special districts is that of localities within the Northern Virginia Transportation Authority.
Localities within this authority have the ability to tax real
property associated with industrial and commercial use up
to $0.125 per $100 of assessed value to help fund transportation improvements. In 2009, an amendment to § 58.1-3221.3
specified that the revenues generated by the tax were to be
used solely for (1) new road construction, design, and right of
Real Property Tax
way acquisition, (2) new public transit construction, design,
and right of way acquisition, (3) capital costs related to new
transportation projects, or (4) the issuance costs and debt
service on any bonds issued to support capital costs. There
are 11 localities in the region of the authority: the cities of
Alexandria, Fairfax, Falls Church, Fredericksburg, Manassas
and Manassas Park and the counties of Arlington, Fairfax,
Loudoun, Prince William and Stafford. Of those, one city
(Fairfax) and three counties (Arlington, Fairfax, and Stafford)
reported implementing the tax, as shown in Table 2.4.
Assessment Practices, Reassessments,
Assessed Values
Table 2.5 details assessment practices among
localities. The table includes cities and counties, but not
towns, because only a small percentage of towns provided
substantive answers. For those interested in the towns
that responded, data are available from the Cooper Center
upon request.
The second column lists whether a locality has a fulltime assessor. Twenty-eight cities reported employing a
full-time property tax assessor, while 11 did not. In contrast,
only 39 counties had a full-time assessor while 56 did not.
This reflects the fact that many counties reassess property
infrequently. No towns had assessors, since towns rely on
assessed values established by their host counties.
The remaining table is split into three parts. The first
part provides data on the conduct of general reassessments
and covers four questions. (1) Are reassessments done by
the locality or contracted out? (2) What is the reassessment
frequency? (3) Is physical inspection part of the reassessment? (4) When was the reassessment last done? Regarding
the conduct of the general reassessment, 28 cities reported
conducting reassessments in-house while 11 reported contracting with outside assessors. Thirty-one counties reported
doing general reassessments in-house, while 64 reported
contracting out for services.
Section 58.1-3250 of the Code requires cities to have a
general reassessment of real estate every two years. However,
any city with a total population of 30,000 or less may elect
to conduct its general reassessments at four-year intervals.6
Counties are required to have a general reassessment every
four years (§ 58.1-3252). There is an exception for counties
with a total population of 50,000 or less. These counties
may elect to reassess at either five-year or six-year intervals
(§ 58.1-3252). However, nothing in these sections affects the
power of cities and counties to reassess more frequently.
A large majority of the cities reassess at one or two
year intervals. In contrast, only three out of ten counties
reassess that frequently. Virtually all of the populous cities
and counties reassess annually or biennially. Towns rely
on their surrounding county to provide assessments, so a
town’s reassessment occurs with the same frequency as the
county’s. The reassessment periods are summarized in the
following table.
6
The Code does not specify which census is to be used.
Reassessment Periods for Real Estate, 2010
Period
1 year
2 years
3 years
3-6 years
4 years
4-6 years
5 years
6 years
Cities
19
11
0
0
9
0
0
0
39
Number of Localities
Counties
14
12
1
2
32
9
4
21
95
Total
33
23
1
2
41
9
4
21
134
The second part of Table 2.5 shows information
about maintenance assessments. While general reassessments involve reassessing all parcels to reflect
changes in market value, maintenance assessments
involve adjusting assessed values between reassessments
because of new construction, improvements, damages,
demolitions, subdivisions and consolidations. Thirty-four
cities responded that they performed maintenance assessments using staff, while five reported contracting for the
work. Among counties, 77 reported performing maintenance
reassessments using staff, while 18 reported contracting the
work to independent appraisers.
The final portion of Table 2.5 covers physical
inspection. Physical inspection refers to the actual
inspection of the property as opposed to computerized
mass-appraisal of parcels. If a locality responded that
it did not perform physical inspections during the general reassessment, two further questions were asked:
(1) Does the locality perform a physical inspection at all?
(2) If so, what is the inspection cycle?
Among cities that responded, 22 answered that the
assessment cycle did not correspond to the physical inspection cycle. Seventeen reported having a physical inspection
cycle, the periods ranging anywhere from two to six years.
Among counties that responded, 69 indicated they performed
physical inspections during general reassessment, while 26
answered that they did not. Of the latter, 19 reported having
physical inspection cycles ranging anywhere from two to
eight years.
Table 2.6 addresses percentage change in assessed value
between the last two reassessments. These are total, not
annual, percentages, so localities reporting longer assessment
periods tend to have larger percentage changes, other things
remaining equal. The percentage change is also affected by
market conditions. Real estate values dropped dramatically
in the last few years after a strong rise earlier in the decade.
The first two numeric columns refer to the total percentage
changes among all parcels in a locality and to single-family
owner-occupied parcels, respectively. The reported changes
in values of single-family parcels in cities ranged from minus
25.8 percent (Fredericksburg, which reassesses every two
years) to plus 53 percent (Lexington, which reassesses every
four years), while counties ranged from minus 28.2 percent
(Spotsylvania, which reassesses every two years) to plus
140 percent (Clarke, which reassesses every four years).
10
The next ten columns provide a breakdown of the
change in assessment value by ten percentage intervals,
ranging from a decline in value of 20 percent or more to an
increase of 20 percent or more. Twenty-seven cities and 48
counties provided at least some information on the distribution of percentage changes.
The next columns provide the locality’s reassessment
cycle and last reassessment year. As already noted, these are
important to take into account when comparing percentage
changes among localities.
The final two columns list the nominal rate in the year
before the reassessment and the consequent lower rate offset for those localities whose properties increased in value.
The Code of Virginia § 58.1-3321 requires, as part of the
“truth in taxation state law,” that localities report the lower
rate offset after each general reassessment in which assessments increase by more than 1 percent. The purpose is to let
taxpayers know the equivalent tax rate needed by a locality
to collect an amount of revenue equal to the revenue before
the assessment increase. For example, assuming a locality
of one house, if the nominal tax rate was $1.00/$100, and
the house was assessed at $100,000, the property tax would
have been $1,000. Given a new assessment at $200,000,
the tax would go to $2,000 if the rate were not changed.
The lower rate offset is the tax rate that would yield the
same amount as the original tax. In this case, the lower rate
offset would amount to $1,000/$200,000 or $0.50/$100.
A total of 23 cities and 40 counties provided their offset
rates for comparison with their nominal rates. Normally,
the offset rate was lower than the previous year’s nominal
rate, indicating an increase in property values. However, in
some localities, property values dropped. In these cases the
locality has provided an increased offset value, indicating
what it would need to raise the rate by in order to receive
the same revenue as before the loss.
Table 2.7 provides Department of Taxation 2009 data
on the percentage breakdown of the total taxable assessed
value of real estate by category. It includes the total taxable
assessed value of real estate by locality and breaks down the
total into three major categories: residential, commercial/
industrial, and agricultural. The residential category is broken down further into single- and multi-family residences.
In 2009, the percentage share of taxable assessed value
was 74.1 percent for residential real estate in cities, while
commercial/industrial and agriculture made up 25.4 percent
and 0.4 percent, respectively. The percentage breakdown
by category for counties was 76.6 percent for residential
property, 18.6 percent for commercial/industrial property,
and 4.8 percent for agricultural property. The text table on
the next page compares assessed taxable values between
2008 and 2009. Looking at cities, it can be seen that taxable
valuation barely rose, up 0.4 percent year to year. In terms of
percentage distribution, the percentage of taxable assessed
value associated with residential units fell by 2 percentage
points while taxable assessed valuation associated with
commercial/industrial real estate rose by 0.9 percentage
points. Regarding counties, the situation was worse. Total
Tax Rates 2010
Comparison of Total Taxable Assessed Value and Percentage 34 of the cities, the residential value was over
60 percent. In only five (Covington, Emporia,
Distribution For Cities and Counties, 2008 and 2009
Fredericksburg, Galax and Norton) was the
Percentage Distribution of Total
residential percentage of total assessed value
Taxable Assessed Value*
under 60 percent. Commercial and industrial
Total Taxable
Commercial/
Locality
Assessed Value ($) Residential
Industrial
Agricultural
property was the next most common category
Cities
with 30 of the cities having at least 20 percent
2008
263,145,913,386
76.1
23.5
0.5
of their property valuations coming from this
2009
264,064,214,659
74.1
25.4
0.4
type of property. Finally, no city had more than
Counties
4 percent of its property valuation associated
2008
760,706,185,872
78.2
17.4
4.5
with agriculture with the average valuation at
2009
727,299,648,479
76.6
18.6
4.8
Cities and
0.4 percent.
Counties
Among counties the breakdown was
2008
1,023,852,099,258
77.6
18.9
3.5
slightly different. As in cities, the residential
2009
991,363,863,138
76.0
20.4
3.6
value dominated the percentage breakdown. The
* Detail may not add to 100.0 percent due to rounding.
residential assessment percentage amounted
to over 60 percent for 75 counties. Another 17
taxable assessed value of real estate fell by 4.3 percent
received between 40 percent and 59.9 percent of the valubetween 2008 and 2009. In percentage terms, residential
ation from residential real estate, while in three counties
real estate taxable value fell by 1.6 percentage points while
residential valuations amounted to no more than 39.9 percent
the commercial/industrial sector rose by 1.2 percentage
of the total taxable assessed value (Buchanan, Dickenson and
points and agriculture rose by 0.3 percentage points. For
Highland). The category with the next highest valuation in
cities and counties combined, the taxable assessed value
counties was commercial and industrial property. Eightyfell by 3.1 percent year-to-year. The residential percentage
two counties had such property valued no higher than 20
of this value fell by 1.6 percentage points while the compercent of the total assessed value of property within the
mercial/industrial percentage grew by 1.5 points, and the
locality. In general, the percentage of assessed value in counagricultural share, 3.6 percent in 2009, showed little change
ties for commercial and industrial properties was less than
from the previous year.
that for cities (though it was a county, Buchanan, that had
The text table below shows more detail on how perthe highest percentage valuation of such property). Finally,
centage shares varied in 2009. Within cities, most of the
agricultural property averaged the least total assessed valuareal property value was taken up by residential property. In
tion in counties, though the percentage varied greatly among
the individual counties. In 31 counties, valuations associated
Share of Assessed Value of Real Estate by
with agricultural property made up more than 20 percent of
Category, 2009
the total assessed value within the locality. The percentage
Share of Taxable
in one county (Highland) was over 72 percent. Still, the
Assessed Value (%)
Cities
Counties
Total
total assessed valuation of agriculture land in counties did
Residential
not make up more than 4.8 percent of the total valuation
0.0 to 19.9
0
1
1
in counties. The taxable assessed values for agriculture
20.0 to 39.9
0
2
2
were much lower than they would have been without the
40.0 to 59.9
5
17
22
advantage of use value assessment, a program explained in
60.0 to 79.9
26
46
72
Sections 4 and 5.
80.0 to 100
8
29
37
Total
Commercial
0.0 to 19.9
20.0 to 39.9
40.0 to 59.9
60.0 to 79.9
80.0 to 100
Total
Agricultural
0.0 to 19.9
20.0 to 39.9
40.0 to 59.9
60.0 to 79.9
80.0 to 100
Total
Real Property Tax
39
95
134
9
25
5
0
0
39
82
11
1
1
0
95
91
36
6
1
0
134
39
0
0
0
0
39
64
24
6
1
0
95
103
24
6
1
0
134
Effective Tax Rates
Tax rates are generally discussed in terms of either nominal
(statutory) or effective rates. The nominal rate is the rate
used by localities and is applied to the assessed value of
a property. The effective rate is published by the Virginia
Department of Taxation in their annual assessment/sales
ratio study. The department derives the effective rate by
multiplying the nominal tax rate by the median assessment
ratio. The median assessment ratio is usually less than 100
percent because reassessments lag market increases and
tend to be conservative. Consequently, the nominal rate
is generally higher than the effective rate. A problem with
the effective rates published by the Virginia Department of
Taxation is that there is a significant time lag in publication and the most recent year available is 2007. Despite the
11
lag, the effective rate is important because it gives a more
accurate reflection of the difference in real property tax rates
across localities.
Table 2.8 shows city and county average effective
tax rates in the year 2008, the most recent year for which
the Virginia Department of Taxation has conducted an
assessment/sales ratio study. The department makes its
computation in order to control for the variance in localities’ assessment procedures and timing. Therefore, when
comparing tax rates among localities, the reader may wish
to consult both Tables 2.1 and 2.8. Table 2.1 shows nominal
rates in 2010. Table 2.8 shows nominal and effective rates
in 2008. The following table summarizes the effective tax
rates for the localities shown in Table 2.8.
Effective Real Estate Tax Rates, 2008
Mean
Quartile
Unweighted Weighted Median
First
Third
Cities
$0.86
...
$0.84
$0.71
$1.00
Counties
$0.53
...
$0.48
$0.41
$0.62
Cities &
counties
$0.62
$0.78
$0.56
$0.43
$0.79
The Virginia Department of Taxation’s assessment/sales
ratio study compares the locally assessed value of property
to its actual sales price for a sample of parcels sold in the
study year. The resulting ratio, the “median ratio,” is then
multiplied by the average nominal tax rate per $100 of
assessed value to determine the effective tax rate per $100
of true (market) value.7
It should also be pointed out that the Virginia Department of Taxation does not use the locally reported nominal
tax rate in its computations. Instead, it calculates the nominal rate by dividing the real estate levies by the local real
estate taxable assessed value, as reported in the local land
book. This method of computing the nominal tax rate takes
additional district levies into account.8
The following text table compares nominal and effective rates among cities and counties. For most localities,
the nominal rate is greater than the effective rate. But for
15 percent of the cities and 21 percent of the counties the
nominal rate is equal to or greater than the effective rate.
The real property tax rates reported in Table 2.8 are a
more accurate reflection of the differences among localities
7
Number
Comparison of Rates
Cities
Counties
Nominal > effective
33
75
Nominal = effective
1
0
Nominal < effective
5
20
in tax rates on real property than those in Table 2.1 because
they control for variations in assessment frequency and
technique among localities. Table 2.8 also shows the latest
reassessment in effect when the median ratio study was
conducted, the number of sales used in the study, the median
ratio and the coefficient of dispersion.
The coefficient of dispersion measures how closely
the individual ratios of each locality are arrayed around the
median ratio. The formula for the coefficient of dispersion
(CD) is:
where Xi represents the assessment/sales ratio for the ith
sale in a sample of size n, and Xm represents the median
ratio of the sample.9 If there were no dispersion, the CD
would equal zero.
The text table below summarizes the coefficients of
dispersion tabulated for the cities and counties. Eleven of the
cities had CDs of 5 to 9.9 percent. Twelve had CDs between
10 percent and 14.9 percent, 9 had CDs between 15 and
19.9 percent, 6 had CDs between 20 and 29.9 percent, and
1 had a CD over 30 percent. None had a CD of 35 percent
or more. Counties tended to vary more widely in their measurements of dispersion. Ten had CDs between 5 and 9.9
percent, 9 had CDs between10 and 14.9 percent, 12 had CDs
Coefficient of Dispersion, 2008
Coefficient of
Dispersion (%)
0 - 4.9
The assessment/sales ratio data are from 2008. To com-
pare the local nominal tax rates for that year, consult either
Section 2 in Virginia Local Tax Rates 2008, published
by the Cooper Center, or the Virginia Department of
Taxation’s Virginia Local Tax Rates: Tax Year 2008. The
studies may be viewed at http://www.coopercenter.org/
econ/taxrates.and http://www.tax.virginia.gov/Documents/
Local_Rates_TY2008_v3.pdf, respectively.
8
Virginia Department of Taxation, The 2008 Virginia Assessment/Sales Ratio Study (Richmond, June 2010) p. 37. The
study can be found at http://www.tax.virginia.gov/Documents/
sales_ratio_2008.pdf.
12
Nominal and Effective Real Estate Tax Rates, 2008
Counties
Total
0
0
0
5 - 9.9
11
10
21
10 - 14.9
12
9
21
15 - 19.9
9
12
21
20 - 24.9
2
20
22
25 - 29.9
4
19
23
30 - 34.9
1
14
15
35 - 39.9
0
4
4
40 - 44.9
0
3
3
45 - 49.9
0
1
1
50 - 54.9
Total
9
Cities
0
3
3
39
95
134
Virginia Department of Taxation, The 2008 Virginia Assessment/Sales Ratio Study, p. 38.
Tax Rates 2010
between 15 and 19.9 percent, 20 had CDs between 20 and
24.9 percent, 19 had CDs between 25 and 29.9 percent, 14
had CDs between 30 and 34.9 percent, and a total of 11 had
CDs above 35 percent with 3 of those having CDs between
50 and 54.9 percent..
There is no upper limit for what is tolerable, but the
International Association of Assessing Officers recommends
an upper limit of 10 percent for single-family residential
units in newer or more homogeneous areas and an upper
limit of 15 percent for single-family residences in older
or more heterogeneous areas.10 Twenty-three cities and 19
counties met the 15 percent standard.11
As one would expect, the quality of local assessments,
as measured by the CD is generally better in those localities
that reassess annually, biennially, or that have just conducted
a general reassessment. In 2008, of the 42 localities with CDs
under 15 percent, all but one reassessed annually (27), biennially (8), or had just completed general reassessments (6).
Assessment Appeals and Miscellaneous
Items
Table 2.9 presents data on miscellaneous items associated
with the real property tax. The second column represents the
completed year from which the data are gathered. The year of
collection depends on whether the locality tracks its data by
fiscal year or calendar year. For a calendar year locality the
latest full year was 2009 and ended in December 2009. For
a fiscal year locality, the year is usually from July of 2009
through June of 2010 and its data reflect this period.
Columns three through eight refer to results from the
appeals process, starting with administrative appeals filed
and granted (columns three and four), Board of Equalization appeals filed and granted (columns five and six) and
judicial appeals (colmns seven and eight). In the latest survey
administrative appeals were filed in 75 localities. Appeals
were filed before the Board of Equalization in 58 localities.
Finally, judicial appeals were filed in 15 localities.
The ninth column refers to a recreation tax. The Code
in §15.2-1807 permits localities to collect a real estate tax
for recreation areas and playgrounds that is not to exceed
$0.02/$100 of the assessed value of a property. This tax was
reported by three cities (Charlottesville, Salem and Waynesboro) and two counties (James City and Loudoun).
The tenth column refers to the tax deferral ordinance
permitted by § 58.1-3219 regarding the deferral of a portion
of real estate tax increases when the tax exceeds 105 percent
of the real property tax on property owned by a taxpayer in
the previous year. Two localities (Charlottesville City and
Middlesex County) reported implementing this deferral.
The eleventh column refers to the establishment of a tax
increment financing fund used to encourage development
in certain areas and permitted by § 58.1-3245 of the Code.
Four cities (Charlottesville, Chesapeake, Virginia Beach and
Waynesboro) and three counties (Arlington, Augusta and
Hanover) reported having implemented such a fund.
Finally, the twelfth column refers to low-income grant
programs, discussed earlier in the section entitled, “Tax
Relief Programs.”
♦♦♦♦
International Association of Assessing Officers, Standard on
Ratio Studies, (approved July 2007), p. 17. http://www.iaao.
org/uploads/RatioStd07.pdf.
11
The Department of Taxation’s study applies to all types of property, not just residential property. Nonetheless, the majority of
the measured sales are for single-family residential properties.
10
Real Property Tax
13
Table 2.1
Real Property Nominal Tax Rate, 2010
Total
Number of
Number of
Residential Locality
Parcels
Parcels
Cities (Note: All cities responded to the survey.)
Nominal Rate per $100
of Assessed Value
Tax
Prorate
CY 2010
FY 2011
Due Dates
Tax
Alexandria
43,635
40,981
0.978
06/15; 11/15
Yes
Bedford
3,2382,749
0.86
09/30; 12/31;
Yes
03/31; 06/05
Bristol
... ... 0.94
06/05; 12/05
No
Buena Vista
3,2552,989
0.90
06/05; 12/05
Yes
Charlottesville14,52212,820
0.95
06/06 ; 12/05
Yes
Chesapeake*†
80,097
75,6091.04
09/30; 12/31;
Yes
03/31; 06/05
Colonial Heights
7,311
6,5371.10
05/15; 11/15
Yes
Covington
5,0962,739
0.6612/05; 06/05
No
Danville24,67821,533
0.73
06/05; 12/05
No
Emporia
... ... 0.8112/05
Yes
Fairfax*
8,580
7,454
0.955
06/22; 12/05
Yes
Falls Church
4,555
3,9101.24
06/05; 12/05
Yes
Franklin*
3,6622,961
0.7712/05; 06/05
Yes
Fredericksburg*
7,846
6,673
0.6811/15; 05/15
Yes
Galax
3,800
... 0.5712/05
No
Hampton*
48,487
45,5661.0412/05; 06/05
Yes
Harrisonburg†12,47910,811
0.5912/05; 06/05
Yes
Hopewell10,009
8,852
0.99
06/15; 12/05
Yes
Lexington2,4362,163
0.7012/05; 06/05
Yes
Lynchburg
30,02126,8601.0511/15; 01/15; Yes
03/15; 05/15
Manassas*12,02710,6901.318
06/05; 12/05
Yes
Manassas Park*
4,394
3,9651.6512/05; 06/05
Yes
Martinsville†
8,759
7,2891.018
06/05; 12/05
Yes
Newport News
51,403
47,8791.10
06/05; 12/05
Yes
Norfolk*
62,069
56,5801.11
Quarterly
No
Norton
3,7642,398
0.80
05/15; 10/15
Yes
Petersburg14,17111,4041.35
03/01; 06/01;
Yes
09/01; 12/01
Poquoson
5,117
4,953
0.081
06/05; 12/05
Yes
Portsmouth*
... ... 1.24
03/31; 06/30;
Yes
09/30; 12/31
Radford10,572
8,258
0.76
06/05; 12/05
Yes
Richmond*
70,015
58,6261.20
06/15
No
Roanoke*†
43,567
38,3201.19
04/05; 10/05
Yes
Salem†
... ... 1.18
06/05; 12/05
No
Staunton*11,159
8,729
0.90
06/20; 12/05
No
Suffolk*†
37,52428,298
0.9112/05; 06/05
Yes
Virginia Beach*154,648147,307
0.89
06/05; 12/05
Yes
Waynesboro
9,213
8,444
0.70
07/31; 12/05
No
Williamsburg
4,206
3,514
0.5412/01; 06/01
Yes
Winchester*
9,506
8,396
0.77
06/05; 12/05
Yes
Tax rates for cities: σ
Unweighted mean
0.93
Median
0.94
First quartile
0.77
Third quartile1.10
Counties (Note: All counties responded to the survey.)
Accomack*
39,620
35,828
0.38
06/05; 12/05
No
Albemarle
42,029
36,309
0.742
06/05; 12/05
Yes
Alleghany15,86414,086
0.6412/05
No
Amelia
9,141
8,933
0.4312/05
No
Amherst18,95716,077
0.52
06/05; 12/05
Yes
... No response to question
* Locality reported having additional levies for special district, community development or mass transportation purposes. See Tables 2.2,
2.3, and 2.4 for a listing of these taxes.
†
The locality assesses as of January 1st but does not place the values on its tax roll until the fiscal year beginning July 1st.
σ
Combined data for calendar year and fiscal year.
14
Tax Rates 2010
Table 2.1 Real Property Nominal Tax Rate, 2010 (continued)
Total
Number of
Locality
Parcels
Counties (continued)
Number of
Residential Parcels
of Assessed Value
Tax
Prorate
CY 2010
FY 2011
Due Dates
Tax
Appomattox10,704
... 0.48
06/30; 12/05
Yes
Arlington*
63,773
61,245
0.945
06/15; 10/05
Yes
Augusta
38,036
32,740
0.48
06/05; 12/05
Yes
Bath
5,3772,601
0.55
06/05; 12/05
No
Bedford
45,158
... 0.50
06/05; 12/05
Yes
Bland
6,370
... 0.5512/05
Yes
Botetourt19,42011,340
0.6512/05
Yes
Brunswick15,46611,575
0.3912/05
No
Buchanan27,19714,928
0.43
01/01
No
Buckingham12,75912,528
0.44
06/05; 12/05
Yes
Campbell290,89127,090
0.4612/05
Yes
Caroline23,25420,367
0.53
06/05; 12/05
Yes
Carroll
31,26726,262
0.59512/05
Yes
Charles City
5,665
4,690
0.68
06/05; 12/05
No
Charlotte12,68912,215
0.4212/05
No
Chesterfield*124,316118,073
0.95
06/05; 12/05
Yes
Clarke
8,544
7,120
0.53
06/05; 12/05
Yes
Craig
... ... 0.56
06/05; 12/05
No
Culpeper21,31220,277
0.6512/05
Yes
Cumberland
8,966
7,049
0.70
06/15; 11/15
Yes
Dickenson16,784
... 0.60
06/05; 12/05
No
Dinwiddie
... ... 0.72
06/05; 12/05
Yes
Essex
9,793
7,899
0.605
06/05; 12/05
No
Fairfax*
352,135
341,2051.09
07/28; 12/05
Yes
Fauquier*
31,48625,705
0.97
06/05; 12/05
Yes
Floyd13,85913,654
0.60
06/05; 12/05
Yes
Fluvanna15,238
... 0.54
06/05; 12/05
Yes
Franklin
40,649
35,344
0.4812/05
Yes
Frederick*
43,317
41,647
0.51
06/05; 12/05
Yes
Giles13,22212,534
0.52
06/30; 12/05
Yes
Gloucester*24,634
- 0.58
06/30; 12/05
Yes
Goochland*14,51111,952
0.53
06/05; 12/05
Yes
Grayson17,03513,541
0.4912/05
Yes
Greene10,028
3,484
0.69
06/05; 12/05
No
Greensville
7,797
5,361
0.4512/05
No
Halifax
31,54224,140
0.43
06/05; 12/05
No
Hanover*
44,009
39,378
0.81
06/05; 10/05
Yes
Henrico*110,506105,574
0.87
06/05; 12/05
Yes
Henry
54,107
34,007
0.4612/05
No
Highland
3,8732,384
0.4012/05; 06/05
Yes
Isle of Wight19,92016,846
0.5212/05; 06/05
Yes
James City†
30,87529,127
0.77
06/05; 12/05
Yes
King & Queen
7,358
... 0.4812/05
No
King George12,61410,792
0.50
06/05; 12/05
Yes
King William10,862
8,580
0.81
06/25; 12/05
Yes
Lancaster14,39411,739
0.4012/05
No
Lee
... ... 0.6512/05
No
Loudoun*114,237108,5431.245
06/05; 12/05
Yes
Louisa
30,000
... 0.6212/05
Yes
Lunenburg11,549
... 0.3312/05
Yes
Madison
9,126
... 0.44
06/05; 12/05
No
Mathews11,352
... 0.56
06/15; 12/05
Yes
Mecklenburg
... ... 0.34
06/05; 12/05
Yes
Middlesex12,07611,834
0.43
06/05; 12/31
Yes
Montgomery
36,185
32,325
0.71
06/05; 12/05
Yes
Nelson15,696
... 0.55
06/05; 12/05
Yes
New Kent*18,488
... 0.7312/05
Yes
Northampton174,31412,834
0.4912/05
Yes
Northumberland18,27916,797
0.4012/05
No
Nottoway10,830
... 0.4912/05
Yes
†
The locality assesses as of January 1st but does not place the values on its tax roll until the fiscal year beginning July 1st.
Real Property Tax
15
Total
Number of
Locality
Parcels
Number of
Residential Parcels
of Assessed Value
CY 2010
FY 2011
Tax
Prorate
Due Dates
Tax
Orange19,539
... 0.47
06/05; 12/05
Page20,62418,913
0.48
06/05; 12/05
Patrick20,40216,552
0.48
06/07; 12/05
Pittsylvania
47,524
39,996
0.52
06/05; 12/05
Powhatan14,60113,170
0.77
06/05; 12/05
Prince Edward12,963
... 0.4212/05
Prince George
... ... 0.80
06/05; 12/05
Prince William*135,895130,0991.236
07/15; 12/06
Pulaski
30,399
... 0.54
06/05; 12/05
Rappahannock
5,851
3,976
0.5812/05
Richmond
6,765
5,423
0.7912/05
Roanoke
43,681
40,6081.09
06/05; 12/05
Rockbridge27,441
6,196
0.59
06/05; 12/05
Rockingham
45,500
39,122
0.60
06/05; 12/05
Russell23,046
... 0.61
06/11; 12/11
Scott29,75119,656
0.6911/20
Shenandoah
32,20517,758
0.47
06/05; 12/05
Smyth20,38019,564
0.6912/05
Southampton15,989
9,114
0.7612/05
Spotsylvania*
59,122
54,833
0.86
06/05; 12/05
Stafford*
48,418
46,4291.10
06/05; 12/05
Surry
6,129
4,408
0.7312/05
Sussex
8,915
6,424
0.5412/05
Tazewell
30,01428,108
0.5812/05
Warren*25,64123,912
0.58
06/05; 12/05
Washington
37,46821,116
0.58
05/20; 11/20
Westmoreland
34,17323,984
0.4612/05
Wise27,01520,564
0.57
05/15; 10/15
Wythe*18,75815,988
0.4412/05
York*
... ... 0.658
06/05; 12/05
Tax rates for counties: σ
Unweighted mean
0.61
Median
0.56
First quartile
0.48
Third quartile
0.69
Tax rates for cities and counties: σ
Unweighted mean
0.70
Median
0.63
First quartile
0.50
Third quartile
0.86
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
... No response to question.
σ
16
Tax Rates 2010
Total
Number of
Town
Number of
Residential of Assessed Value
Tax
Prorate
Billing
Locality
Parcels
Parcels
CY 2010
FY 2011
Due Dates
Tax
Practices
Towns (Note: Towns that answered “not applicable” for all items are excluded. For a listing of town respondents and non-respondents, see
Appendix B. In many cases a town reported the name of the county that assesses its real estate instead of the frequency of assessments.)
Abingdon
4,521
4,221
0.28
05/20; 11/20
Yes
TT
Alberta
... ... 0.28
01/05
No
CT
Altavista2,6431,875
0.16512/05
Yes
TT
Amherst1,163
... 0.03612/05
No
TT
Appalachia1,341
... 0.3512/05
No
TT
Appomattox
... ... 0.13
09/30
Yes
TT
Ashland2,336
... 0.09
01/15
No
TT
Berryville
... ... 0.099
06/05;12/05
Yes
TT
Big Stone Gap
4,534
3,616
0.4412/05
No
TT
Blacksburg
8,696
... 0.22
06/05; 12/05
Yes
TT
Blackstone2,385200
0.212/15
No
TT
Bluefield
... ... 0.18512/05
No
TT
Boones Mill
... ... 0.10
02/28
No
CT
Bowling Green1,132
... 0.1012/05
No
TT
Boyce
... ... 0.02212/05
No
CT
Boydton
... ... 0.33
01/01
No
TT
Branchville
... ... 0.1812/05
No
TT
Bridgewater1,8571,722
0.08
06/05; 12/05
Yes
TT
Broadway1,875
... 0.0712/05
No
TT
Brookneal
903
718
0.1712/05
No
TT
Buchanan
... ... 0.1912/05
No
TT
Burkeville
... ... 0.1312/05
No
CT
Capron
... ... 0.0312/05
No
...
Cedar Bluff
... ... 0.1912/05
No
TT
Chase City
... ... 0.39
01/31
Yes
CT
Chatham
... ... 0.2212/05
No
TT
Chilhowie
... ... 0.1712/05
Yes
TT
Chincoteague
4,874
... 0.0612/05
No
TT
Christiansburg10,252
9,262
0.11312/05
No
TT
Claremont
... ... 0.0512/05
No
TT
Clarksville
... ... 0.24
02/01
Yes
TT
Cleveland
... ... 0.015
01/01
No
TT
Clifton Forge
... ... 0.21
06/05; 12/05
No
TT
Clinchco
... ... 0.10
06/01; 12/01
No
CC
Clinchport
... ... 0.1512/20
No
...
Clintwood1,021
929
0.11
06/05; 12/05
No
CC
Coeburn
... ... 0.1512/05
Yes
TT
Colonial Beach
... ... 0.60
06/05; 12/05
No
TT
Courtland
... ... 0.19
04/01
Yes
TT
Crewe1,467
... 0.3012/05
Yes
CT
Culpeper*
6,152
5,237
0.11
01/31
Yes
TT
Damascus
... ... 0.46
5/15; 11/15
No
TT
Dayton
724
658
0.08
06/05; 12/05
Yes
TT
Dendron
... ... 0.0512/05
Yes
...
Dillwyn
302203
0.0412/05
No
TT
Drakes Branch
... ... 0.15
02/15
No
TT
Dublin
... ... 0.16
06/05; 12/05
Yes
TT
Dumfries
... ... 0.287
06/05; 12/05
No
TT
Eastville133105
0.01812/05
No
TT
Edinburg
... ... 0.16
06/05; 12/05
Yes
TT
Exmore
... ... 0.1612/05
No
TT
Farmville
... ... 0.1012/15
No
TT
Floyd
... ... 0.08712/05
No
TT
Fries
392
... 0.3012/05
No
CT
Front Royal
6,491
5,613
0.07
06/05; 12/05
Yes
TT
Key to abbreviations for “Town Billing Practices”:
CC: County bills/County collects; CT: County bills/Town collects; TT: Town bills/Town collects.
Real Property Tax
17
Total
Number of
Locality
Parcels
Towns (continued)
Number of
Residential Parcels
of Assessed Value
CY 2010
FY 2011
Tax
Prorate
Due Dates
Tax
Town
Billing
Practices
Glade Spring
896
... 0.2012/21
Yes
TT
Glasgow1,171
... 0.17512/05
No
TT
Glen Lyn
81
64
0.2312/05
No
TT
Gordonsville
796
... 0.095
06/05; 12/05
No
TT
Goshen
... ... 0.59
06/05
No
CC
Gretna
... ... 0.1712/05
No
TT
Grottoes
... ... 0.1212/05
Yes
TT
Grundy
... ... 0.2212/05
No
TT
Halifax
... ... 0.17512/05
No
TT
Hallwood155
... 0.0912/05
No
CT
Hamilton236215
0.28
06/05; 12/05
No
TT
Haymarket
587
413
0.164
03/01
No
TT
Haysi
367
... 0.15
06/05; 12/05
No
CC
Herndon
6,853
6,213
0.268
07/28; 12/05
No
TT
Hillsville1,880
... 0.1812/05
Yes
TT
Hurt
... ... 0.1412/05
No
TT
Independence
... ... 0.14812/05
No
TT
Iron Gate
... ... 0.2112/05
No
CT
Ivor
... ... 0.10
02/01
No
CT
Jonesville
... ... 0.25
01/05
Yes
CT
Kenbridge
... ... 0.3812/05
No
TT
Keysville
... ... 0.1612/05
No
TT
Kilmarnock1,230
925
0.1012/05
No
TT
La Crosse
... ... 0.3112/31
Yes
TT
Lawrenceville
810
654
0.28
01/05
No
TT
Lebanon1,8101,450
0.2012/12
No
TT
Leesburg
... ... 0.192
06/05; 12/05
No
TT
Louisa
... ... 0.166
01/15
No
TT
Lovettsville*
809
754
0.2112/05
Yes
TT
Luray2,7382,244
0.22
06/05; 12/05
No
TT
Madison154115
0.07
06/01
No
TT
Marion*2,9442,423
0.1512/15
No
TT
Middleburg
... ... 0.1912/05
No
TT
Middletown
... ... 0.06512/05
No
TT
Mineral
469202
0.25
01/15
No
TT
Monterey
... ... 0.1012/05
...
...
Montross
333
... 0.03712/05
No
TT
Mount Jackson
... ... 0.14
01/31
Yes
TT
Narrows1,4701,436
0.3412/05
No
CT
New Castle
... ... 0.04
03/05
No
TT
New Market
... ... 0.12
06/05; 12/05
No
TT
Newsoms
... ... 0.104
01/05
Yes
TT
Occoquan
451
441
0.1012/15
No
TT
Onancock
... ... 0.2012/05
No
CT
Onley
... ... 0.0812/05
No
TT
Orange1,744
... 0.114
06/05; 12/05
No
TT
Painter
... ... 0.04
06/05; 12/05
No
...
Pamplin
... ... 0.20
06/30
No
TT
Parksley
... ... 0.25
06/05; 12/05
No
...
Pearisburg1,7151,594
0.27
03/15
No
TT
Pembroke
... ... 0.26
03/15
Yes
TT
Pennington Gap
... ... 0.2510/31
No
TT
Pound
617
521
0.4012/05
No
TT
Pulaski
... 5,321
0.30
06/05; 12/05
Yes
TT
Purcellville
... ... 0.32
06/05; 12/05
Yes
TT
Remington
... ... 0.125
03/05
Yes
TT
Rich Creek
497
... 0.20
03/15
No
TT
Richlands2,992
... 0.1612/31
No
TT
Rocky Mount2,480
... 0.12
02/28
No
TT
Round Hill260246
0.2212/05
Yes
TT
18
Tax Rates 2010
Total
Number of
Locality
Parcels
Towns (continued)
Number of
Residential Parcels
of Assessed Value
CY 2010
FY 2011
Tax
Prorate
Due Dates
Tax
Rural Retreat
883
822
0.17
01/05
No
Saint Paul
... ... 0.1812/05
Yes
Saxis
... ... 0.013
06/15
No
Shenandoah1,5981,486
0.25
06/05; 12/05
No
Smithfield
3,860
3,527
0.1612/05
Yes
South Boston
... ... 0.1912/05
No
South Hill2,8142,127
0.34
01/05
Yes
Stanley
770
729
0.16
6/05; 12/05
No
Stephens City
928
... 0.076
06/05; 12/05
No
Stony Creek216172
0.0612/05
No
Strasburg
3,172
... 0.16
06/05 ; 12/05
No
Surry
... ... 0.0512/05
No
Tangier
... ... 0.3512/05
...
Tappahannock
... ... 0.08512/05
Yes
The Plains
... ... 0.04
03/15
No
Timberville1,300
... 0.11512/31
No
Urbanna
... ... 0.2212/05
No
Victoria
... ... 0.1412/05
Yes
Vienna
5,831
5,434
0.245
07/28; 12/05
Yes
Vinton
3,632
3,104
0.03
06/05; 12/05
Yes
Virgilina
... ... 0.1012/05
No
Wachapreague
314
... 0.1512/05
No
Wakefield
... ... 0.093
02/05
No
Warrenton
4,120
3,512
0.015
06/15; 12/15
Yes
Warsaw
726
572
0.1312/05
Yes
Waverly
... ... 0.20
01/31
No
Weber City
... ... 0.0412/20
No
West Point
... ... 0.60
08/05
No
Windsor1,069
939
0.1012/05
No
Wise1,5051,296
0.24512/05
Yes
Woodstock2,4942,153
0.015
06/05; 12/05
No
Wytheville
...
...
0.1612/15
No
Tax rates for towns: σ
Unweighted mean
0.17
Median
0.16
First quartile
0.10
Third quartile
0.22
σ
Real Property Tax
Town
Billing
Practices
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
...
TT
...
CT
TT
CT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
TT
19
Table 2.2
Additional Special Purpose Real Property Tax Levies: Special District Levies, 2010
Locality
Base Rate ($)
District
Purpose
District Rate ($)
Cities (Note: All cities responded to the survey. Those that answered “not applicable” are excluded.)
Chesapeake1.04
Mosquito Control
To fund mosquito control
0.01
Fairfax
0.955
Special Tax District
Downtown revitalization
0.06
Franklin
0.77
Downtown Service District
Develop professional center
0.37
Hampton1.04
Downtown Hampton
Additional government services
0.20
Coliseum Central
Additional government services
0.07
Manassas1.318
Owens Brooke
Upkeep of private streets
0.173
Fire/Rescue
Fire and rescue services
0.154
Norfolk1.11
Business District
Business improvement
0.16
Richmond1.20
Riverfront Manufacturing
Revitalization
0.35
Riverfront Canal Properties
Revitalization
0.12
Riverfront Predevelopment
Revitalization1.90
General District
Revitalization
0.05
Riverfront Developing Properties
Revitalization
0.22
Riverfront Overlay
Revitalization
0.035
Roanoke1.19
Downtown Special Tax Dist.
Revitalization
0.10
Williamson Rd. Special Tax Dist.
Revitalization
0.10
Staunton
0.90
Downtown Service
Govt. services, improvements
0.15
Suffolk
0.91
Route 17
Infrastructure
0.26
Downtown Business Overlay District Business improvement
0.125
Virginia Beach
0.89
Central Business District
Parking garage
0.45
Sandbridge District
Sand replenishment
0.06
Winchester
0.77
Old Town Primary
Promotion, infrastructure
0.23
Old Town Secondary
Promotion, infrastructure
0.13
Counties (Note: All counties responded to the survey. Those that answered “not applicable” are excluded.)
Accomack
0.38
#2-Atlantic
Fire
0.03
#2-Atlantic
Emergency medical technician svc. 0.05
#3-Metompkin
Fire
0.02
#3-Metompkin
#4-Lee
Fire
0.02
#4-Lee
#5-Pungoteague
Fire
0.03
#5-Pungoteague
Atlantic/Captain’s Cove, Grnbckville Mosquito control
0.02
Arlington
0.945
Crystal City BID
Business district services
0.043
Rosslyn BID (B)
Business district services
0.08
2nd Road North (C)
Sanitary sewer lines
0.153
Arlington Sanitary District
Storm water maintenance
0.013
Chesterfield
0.95
Centerpointe Service District
Infrastructure improvements
0.15
Chesterfield Towne Center Southport Landscaping improvements
0.02
Fairfax1.04116 Sanitary Districts
Leaf collection
0.015
157 Sanitary Districts
Gypsy moth control
0.001
Dulles Rail East
Rail improvement
0.22
Dulles Rail West
Rail improvement
0.05
Lee Serv. Dist. #1A
Community center
0.02
Dranesville Serv.Dist. #3,4,6,7
Community center
0.024
Dranesville Serv.Dist. #1A,1A1to1A9, Community center
0.024
1A11,1A12,1A2,1A61
Hunter Mill Serv.Dist. #5, 5A
Community center
0.047
Lake Barcroft Watershed
Improvement district
0.109
Pest Infestation Prevention
Gypsy moths, cankerworms
0.001
State Route 28 Transportation improvements 0.20
Stormwater Service District 1
Stormwater control
0.01
Transportation
Countywide transportation improv.
0.11
Fauquier
0.765
Bethel Academy
Street improvement
$522.06 per parcel
Marshall
Street lights
0.01
Gloucester
0.61
Gloucester
Sanitary district
0.01
MSQ
Mosquito district
0.01
Gloucester Point
Sanitary district
0.01
Goochland
0.53
James River Sanitary District
Water and sewer
0.05
Tuckahoe Creek Service District
Water and sewer
0.23
20
Tax Rates 2010
Table 2.2 Additional Special Purpose Real Property Tax Levies: Special District Levies, 2010 (continued)
Locality
Base Rate ($)
District
Purpose
District Rate ($)
Hanover
0.81
Ashcreek Service District
Recycling fees
$20 flat fee
Atlee Manor Sewer Service District
Public sewer service
$780 flat fee
Atlee Ridges Service District
Recycling fees
$20 flat fee
Craney Island Farms Service Dist.
Recycling fees
$20 flat fee
Castlewood Service District
Recycling fees
$20 flat fee
Deer Valley Service District
Recycling fees
$20 flat fee
Hickory Ridge Service District
Recycling fees
$20 flat fee
Kings Carter Service District
Recycling fees
$20 flat fee
Madison Springs Service District
Recycling fees
$20 flat fee
Milestone Service District
Recycling fees
$20 flat fee
Reardon’s Ridge Service District
Recycling fees
$20 flat fee
Royal Glen Service District
Recycling fees
$20 flat fee
Somerset Service District
Recycling fees
$20 flat fee
Henrico
0.87
Sanitary #12
Street lights
0.01
Sanitary #23
Street lights
0.01
Sanitary #3.1
Street lights
0.031
Sanitary #3
Street lights
0.01
Sanitary #2
Street lights
0.003
Loudoun1.245
Rt. 28
Transportation
0.18
Aldie Service
Sewer
0.13
Hamilton
Sewer
0.30
Dulles Industrial
Water/sewer
Per parcela
New Kent
0.73
Bottoms Bridge SD
Sewer construction
0.10
Prince William1.212
Lake Jackson Sanitary and Service
Sanitary district
0.172
Prince Willian Pkwy Transportation
Transportation improvement
0.20
Bull Run Mountain Service District
Service district for roads
0.199
Fire and rescue
0.0746
Gypsy moth
0.0025
234 Bypass Transportation District
Transportation improvement 0.02
Spotsylvania
0.62
Massaponax Special Service
0.35
Harrison Road
0.35
Warren
0.46
Riverside
Sanitary district
$60 per lot+
$0.17/$100
of improvements
Shenandoah Shores
Sanitary district
$50 per lot +
$0.13/$100
of improvements
South River Estates
Sanitary district
$75 per lot +
$0.05/$100
of improvements
Shenandoah Farms Sanitary District Sanitary district
$190 per
unimproved lot;
$225 per
improved lot
Cederville Heights
Sanitary district
$100 per lot
High Knob
Sanitary district
$300 per unimproved lot;
$525 per
improved lot
Skyland Estates
Sanitary district
$0.22/$100 on lot + improvements
Blue Mountain
Sanitary district
$65 per lot + $0.17/$100
of improvements
a
The Dulles Industrial District is made up of a community development authority that determines the water and sewer construction costs
within the district and then allocates the cost to the benefitting industrial properties.
Real Property Tax
21
Table 2.2 Additional Special Purpose Real Property Tax Levies: Special District Levies, 2010 (continued)
Locality
Base Rate ($)
District
Purpose
District Rate ($)
Wythe
0.44
Blackberry Drive
Road improvement
0.76
Carterville Heights
Road improvement
0.20
Country Mile Subdivision
Road improvement
0.42
Dunford Subdivision
Road improvement
0.50
Edenwood Lane Area
Road improvement
0.38
Hidden Valley
Road improvement
$400 per owner
Peace Haven Mountain Sub.
Road improvement
0.13
Whetstone/Vineland A
Road improvement
0.63
Whetstone/Vineland B
Road improvement
0.12
Towns (Note: Towns that answered “not applicable for all items in this table are excluded. For a list of town respondents and
non-respondents, see Appendix B.)
Culpeper
0.11
Lafayette Ridge Tax District
Road improvement
0.09
Southridge Tax District
Road improvement
0.12
Lovettsville
0.18
Frye Court Service Tax District
Sewer lift station
0.275
Marion
0.15
Downtown Special Service District
Business improvement
0.15
22
Tax Rates 2010
Table 2.3
Special Purpose Real Property Tax Levy Imposed by Community Development Authorities, 2010
Locality
Project
Purpose
Acres
Bond
Amount
($ Mil.)
Current
Value
($ Mil.)
Fredericksburg Celebrate Virginia South Public improvements
31925.00 117.96
Hampton
H2O
Improvements25
9.44
...
Peninsula Town Center
Improvements
72
92.85
...
Manassas Park Park Center
Special assessment bonds 712.35
31.85
Portsmouth
Newport
Residential improvement16016.24
...
Richmond
Broad Street
Improvements
5 blocks
66.74
...
Chesterfield
Watkins Centre
49120.00130.42
Fairfax
Mosaic
Merrifield town center 31
42.00
35.80
Frederick
Russell 150
Mixed-use development 15021.16
7.93
Hanover
Bell Creek
Public improvements
33019.00113.85
Lewistown
Public Improvements18628.5014.66
Henrico
Reynolds Crossing
Area development
7114.59
...
Short Pump Town Center
Area development
4125.50
...
The Shops at White Oak Village Area development2123.87
...
Loudoun
Dulles Town Center
Area development
335
36.56
48.83
New Kent
Farms of New Kent
Area development1,971
4.21
...
Prince William Heritage Hunt Commercial
Area development
81010.72
...
Virginia Gateway I
Area development
36313.70
...
Stafford
Celebrate Virginia North
Public improvements1,329
31.00198.73
York
Marquis Mall
Mall development222
32.86
35.32
... No response to the question.
Real Property Tax
23
Table 2.4
Special Purpose Real Property Tax Levy on Commercial Property in Northern Virginia Transportation
Authority Region, 2010
Tax Rate per $100 of Assessed Value
Locality
Base Rate Additional Rate
Fairfax
0.955
0.06
Arlington
0.945
0.12
Fairfax1.09
0.11
Stafford1.10
0.09
24
Tax Rates 2010
Table 2.5
Real Property Assessment Procedures for Virginia Localities, 2010
Conduct of General Reassessments
Maintenance
Employs
Reassessment Physical Insp.
Assessments
Full-time Contracted
Frequency Part of Last
Contracted Physical Inspection Cycle
Locality
Assessor or In-house
(Years)
Reassessment Done or In-house Inspection Cycle (Years)
Alexandria
Yes
In-house
Annually
No1/10
In-house
Yes1
Bedford
No
Contracted
Four
Yes
7/10
In-house
N/A
N/A
Bristol
No
Contracted
Four
Yes
7/09
Contracted
N/A
N/A
Buena Vista
No
Contracted
Four
Yes
7/08
In-house
N/A
N/A
Charlottesville
Yes
In-house
Annually
No1/10
In-house
Yes
5
Chesapeake
Yes
In-house
Annually
No
7/10
In-house
Yes
4
Colonial Heights
Yes
In-house
Two
Yes1/10
In-house
N/A
N/A
Covington
No
Contracted
Four
Yes
7/07
In-house
N/A
N/A
Danville
Yes
In-house
Two
No
7/10
In-house
No
N/A
Emporia
No
Contracted
Two
No1/10
Contracted
Yes
6
Fairfax
Yes
In-house
Annually
No1/10
In-house
Yes
4
Falls Church
Yes
In-house
Annually
No1/10
In-house
Yes
4
Franklin
No
Contracted
Two
Yes
7/10
Contracted
N/A
N/A
Fredericksburg
No
Contracted
Four
Yes
7/09
In-house
N/A
N/A
Galax
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
Hampton
Yes
In-house
Annually
No
7/10
In-house
Yes
5
Harrisonburg
Yes
In-house
Annually
Yes1/10
In-house
N/A
N/A
Hopewell
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Lexington
No
Contracted
Four
Yes
7/10
Contracted
N/A
N/A
Lynchburg
Yes
In-house
Two
No
7/09
In-house
Yes
4
Manassas
Yes
In-house
Annually
No1/10
In-house
Yes
4
Manassas Park
Yes
In-house
Annually
No
7/10
In-house
Yes
5
Martinsville
Yes
In-house
Two
Yes
7/09
In-house
N/A
N/A
Newport News
Yes
In-house
Annually
Yes
7/10
In-house
N/A
N/A
Norfolk
Yes
In-house
Annually
No
7/10
In-house
Yes
4 to 6
Norton
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
Petersburg
Yes
In-house
Annually
No
7/10
In-house
Yes
3
Poquoson
Yes
In-house
Two
No
7/09
In-house
No
N/A
Portsmouth
Yes
In-house
Annually
No
7/10
In-house
Yes
5
Radford
No
Contracted
Four
Yes1/08
Contracted
N/A
N/A
Richmond
Yes
In-house
Annually
No1/10
In-house
Yes
5
Roanoke
Yes
In-house
Annually
No
7/10
In-house
Yes
4
Salem
Yes
In-house
Annually
No
7/10
In-house
Yes
3
Staunton
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Suffolk
Yes
In-house
Annually
No
7/10
In-house
No
N/A
Virginia Beach
Yes
In-house
Annually
No
7/10
In-house
No
N/A
Waynesboro
Yes
In-house
Two
No1/09
In-house
Yes2
Williamsburg
Yes
In-house
Annually
No
7/10
In-house
No
N/A
Winchester
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Counties (Note: All counties responded to the survey)
Accomack
Yes
In-house
Two
No1/10
In-house
Yes
4
Albemarle
Yes
In-house
Annually
No1/10
In-house
Yes
3 to 6
Alleghany
No
Contracted
Six
Yes1/07
Contracted
N/A
N/A
Amelia
No
Contracted
Six
No1/06
Contracted
Yes
6
Amherst
No
Contracted
Six
Yes1/08
In-house
N/A
N/A
Appomattox
Yes
Contracted
Six
Yes1/08
In-house
N/A
N/A
Arlington
Yes
In-house
Annually
No1/10
In-house
No
N/A
Augusta
Yes
Contracted
Four
Yes1/09
In-house
N/A
N/A
Bath
No
Contracted
Six
Yes
7/05
In-house
N/A
N/A
Bedford
No
Contracted
Four
Yes1/07
Contracted
N/A
N/A
Bland
No
Contracted
Four/six
Yes1/08
In-house
N/A
N/A
Botetourt
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
Brunswick
No
Contracted
Six
Yes1/06
In-house
N/A
N/A
Buchanan
No
Contracted
Six
Yes1/07
In-house
N/A
N/A
Buckingham
No
Contracted
Four/six
Yes1/08
In-house
N/A
N/A
... No response
N/ANot applicable
Real Property Tax
25
Table 2.5 Real Property Assessment Procedures for Virginia Localities, 2010 (continued)
Maintenance
Employs
Assessments
Locality
(Years)
Campbell
Yes
In-house
Four
No1/07
In-house
No
N/A
Caroline
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
Carroll
Yes
In-house
Four
Yes1/08
In-house
N/A
N/A
Charles City
No
Contracted
Four
Yes1/10
In-house
N/A
N/A
Charlotte
No
Contracted
Five
No1/07
In-house
No
N/A
Chesterfield
Yes
In-house
Annually
No1/10
In-house
Yes
4
Clarke
Yes
Contracted
Four
Yes1/10
In-house
N/A
N/A
Craig
No
Contracted
Six
Yes1/06
In-house
N/A
N/A
Culpeper
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Cumberland
No
Contracted
Four
Yes1/10
In-house
N/A
N/A
Dickenson
No
Contracted
Six
Yes1/06
In-house
N/A
N/A
Dinwiddie
No
Contracted
Four
Yes1/09
In-house
N/A
N/A
Essex
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
Fairfax
Yes
In-house
Annually
No1/10
In-house
Yes
8
Fauquier
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
Floyd
No
Contracted
Three/six
Yes1/10
Contracted
N/A
N/A
Fluvanna
No
Contracted
Four
Yes1/07
In-house
N/A
N/A
Franklin
No
Contracted
Four
Yes1/08
Contracted
N/A
N/A
Frederick
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Giles
No
Contracted
Four
Yes1/09
In-house
N/A
N/A
Gloucester
Yes
In-house
Four
No1/10
In-house
No
N/A
Goochland
Yes
In-house
Annually
Yes1/10
In-house
N/A
N/A
Grayson
Yes
Contracted
Four
Yes1/10
In-house
N/A
N/A
Greene
Yes
In-house
Two
Yes1/09
In-house
N/A
N/A
Greensville
No
Contracted
Six
Yes1/08
Contracted
N/A
N/A
Halifax
Yes
In-house
Two
No1/08
In-house
Yes2
Hanover
Yes
In-house
Annually
No1/10
In-house
Yes
3
Henrico
Yes
In-house
Annually
No1/10
In-house
Yes
3
Henry
Yes
In-house
Four
Yes1/09
In-house
N/A
N/A
Highland
No
Contracted
Six
Yes1/06
Contracted
N/A
N/A
Isle of Wight
No
Contracted
Two
Yes
7/10
In-house
N/A
N/A
James City
Yes
In-house
Annually
No
7/10
In-house
Yes
N/A
King & Queen
No
Contracted
Four
Yes1/07
In-house
N/A
N/A
King George
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
King William
No
Contracted
Three
Yes1/08
In-house
N/A
N/A
Lancaster
No
Contracted
Four/six
Yes1/08
In-house
N/A
N/A
Lee
No
Contracted
Four/six
Yes1/10
In-house
N/A
N/A
Loudoun
Yes
In-house
Annually
No1/10
In-house
Yes
4 to 6
Louisa
Yes
In-house
Annually
No1/10
In-house
Yes
3
Lunenburg
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
Madison
No
Contracted
Four/six
Yes1/08
Contracted
N/A
N/A
Mathews
No
Contracted
Six
Yes1/05
In-house
N/A
N/A
Mecklenburg
Yes
In-house
Two
No
7/10
In-house
No
N/A
Middlesex
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
Montgomery
Yes
Contracted
Four
No1/07
In-house
Yes
4
Nelson
No
Contracted
Four
Yes1/08
In-house
N/A
N/A
New Kent
Yes
In-house
Two
No1/10
In-house
Yes
4
Northampton
No
Contracted
Four/six
Yes1/08
In-house
N/A
N/A
Northumberland
No
Contracted
Six
Yes1/06
In-house
N/A
N/A
Nottoway
No
Contracted
Six
Yes1/06
In-house
N/A
N/A
Orange
No
Contracted
Four/six
Yes1/07
Contracted
N/A
N/A
Page
No
Contracted
Four
Yes1/07
In-house
N/A
N/A
Patrick
No
Contracted
Six
Yes1/09
In-house
N/A
N/A
Pittsylvania
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
Powhatan
No
Contracted
Two
Yes1/10
Contracted
N/A
N/A
... No response
N/ANot applicable
26
Tax Rates 2010
Table 2.5 Real Property Assessment Procedures for Virginia Localities, 2010 (continued)
Maintenance
Employs
Assessments
Locality
(Years)
Prince Edward
No
Contracted
Six
Yes1/09
Contracted
N/A
N/A
Prince George
Yes
In-house
Annually
No1/10
In-house
Yes
4
Prince William
Yes
In-house
Annually
No1/10
In-house
Yes
4 to 6
Pulaski
Yes
Contracted
Five
Yes1/09
In-house
N/A
N/A
Rappahannock
No
In-house
Three/six
Yes1/10
In-house
N/A
N/A
Richmond
No
Contracted
Six
Yes1/09
In-house
N/A
N/A
Roanoke
Yes
In-house
Annually
No1/10
In-house
Yes
3
Rockbridge
No
Contracted
Five
Yes1/06
In-house
N/A
N/A
Rockingham
Yes
In-house
Four
Yes1/10
In-house
N/A
N/A
Russell
Yes
Contracted
Six
Yes1/07
In-house
N/A
N/A
Scott
No
Contracted
Six
Yes1/10
In-house
N/A
N/A
Shenandoah
Yes
Contracted
Four
Yes1/10
In-house
N/A
N/A
Smyth
No
Contracted
Four
Yes1/10
Contracted
N/A
N/A
Southampton
No
Contracted
Four/six
Yes1/06
In-house
N/A
N/A
Spotsylvania
Yes
In-house
Two
No1/10
In-house
No
N/A
Stafford
Yes
In-house
Two
No1/10
In-house
Yes2
Surry
No
Contracted
Annually
No1/10
In-house
No
N/A
Sussex
No
Contracted
Four/six
Yes1/06
In-house
N/A
N/A
Tazewell
Yes
Contracted
Six
Yes1/06
In-house
N/A
N/A
Warren
Yes
In-house
Four
Yes1/07
In-house
N/A
N/A
Washington
No
Contracted
Four
Yes1/09
Contracted
N/A
N/A
Westmoreland
No
Contracted
Four
No1/10
In-house
Yes
4
Wise
Yes
In-house
Six
Yes1/09
In-house
N/A
N/A
Wythe
No
Contracted
Five
No1/07
In-house
Yes
5
York
Yes
In-house
Two
Yes1/10
In-house
N/A
N/A
... No response
N/ANot applicable
Real Property Tax
27
28
Tax Rates 2010
†
This measure is affected by the number of years between reassessments and local real estate market developments. The rate that would yield the same amount of revenue collected in the year before the reassessment in accordance with Section 58.1-3321 of the Code.
... No response
N/A Not applicable
*
Percentage Change Percentage Change in Aggregate Assessment Value Reassessment
in Assessed Value
of Single-Family Housing Between Reassessments*
Nominal Rate Per
Between Reassessments*
Negative Change
Positive Change
$100 of Assessed Value
Single-Family -20%
-19.9% -14.9% -9.9% -4.9%
0%-
5%- 10%-15%-20%
Cycle
Year Before Rate
Locality
All Parcels Parcels or More to -15% to -10% to -5% to -0.1% 4.9%
9.9%14.9%19.9% or More Years Latest Latest ($) Offset ($)†
Alexandria
(7.5)
(5.5)
0.0
0.4
5.326.6
56.410.8
0.5
0.0
0.0
0.012010
0.90
Bedford25.0 31.0 ...
...
...
...
...
...
...
...
...
...
42010
0.86
0.83
Bristol21.0 11.0 ...
...
...
...
...10.0
40.0
50.0
...
...
420091.05
0.94
Buena Vista
6.0 6.0 ...
...
...
...
...17.0
63.010.010.0
...22010
0.90
0.84
Charlottesville
6.7 4.2 ...
...
...
...
...
40.327.017.9
8.9
5.912010
0.95
0.91
Chesapeake
(1.8)
(2.7)
...
...
5.0
40.0
50.0
5.0
...
...
...
...120101.04
Colonial Heights16.0 16.0 ...
...
...
...
...10.0
90.0
...
...
...220101.181.10
Covington13.3 13.3 1.01.01.0
0.5
0.518.011.012.0
8.0
47.0
42007
0.66
0.58
Danville
7.8 ...
...
...
...
...
...
...
...
...
...
...22010
0.73
Emporia
9.0 ...
...
...
...
...
...
...
...
...
...
...22010
0.81
Fairfax
(7.0)
(5.4)
0.02.6
7.5
3.8
86.1
0.0
0.0
0.0
0.0
0.012010
0.88
Falls Church
(6.4)
(3.0)
...
...1.010.0
86.01.51.5
...
...
...120101.091.16
Franklin
4.8 5.6 3.0
4.010.021.0
50.0
6.02.01.01.02.022010
0.77
0.77
Fredericksburg
(20.0)
(25.8)
84.210.92.81.0
0.4
0.3
0.1
0.1
0.0
0.322009
0.56
Galax24.0 26.0 ...
...
...
...
...
...
...
...
...
...
42008
0.70
0.57
Hampton
(2.0)
(1.9)
0.2
0.41.1
8.9
86.41.8
0.5
0.2
0.1
0.5120101.04
Harrisonburg2.2 1.4 ...
...
...1.0
53.0
39.0
5.01.0
...1.012010
0.59
0.58
Lexington
47.3 53.0 ...
...
...
...
...
...
...
...
...
...
42010
0.65
Lynchburg
9.0 9.0 0.2
0.1
0.1
0.3
0.7
51.620.912.0
5.0
9.0220091.051.00
Manassas
(4.4)1.5 ...
...
...
...16.0
52.0
32.0
...
...
...120101.35
Manassas Park
(5.4)
(2.1)
...
...
...
...
...
...
...
...
...
...120101.651.70
Martinsville
7.2 7.7 0.8
0.5
0.3
0.71.4
46.414.712.1
8.015.2220091.081.02
Newport News1.2 0.1 ...
...
...
...
...
...
...
...
...
...120101.101.09
Norfolk2.6 0.7 ...
...
...
...
...
...
...
...
...
...120101.111.09
Norton
8.0 8.0 ...
...
...
...
...12.0
71.0
5.010.02.0
42008
0.80
Poquoson10.2 8.2 0.81.6
6.814.728.121.112.6
5.4
3.0
5.9220091.08
Portsmouth
3.4 ...1.0
...
...
...
...
99.0
...
...
...
...120101.24
Radford24.0 ...
...
...
...
...
...
...
...
...
...
...
42008
0.73
0.76
Richmond
7.1 7.0 ...
...
...1.01.0
49.0
39.0
5.0
3.02.0120101.201.18
Roanoke
0.7 0.3 ...
...
...
...
...100.0
...
...
...
...120101.091.09
Salem11.5 14.0 ...
...
...
...
...
3.0
30.0
67.0
...
...120101.181.08
Staunton
6.8 4.3 0.2
0.1
0.61.0
3.1
55.327.1
7.42.2
3.122009
0.90
0.87
Suffolk
(2.0)
(3.0)
0.01.0
7.0
31.0
31.026.01.02.01.0
0.012010
0.91
Virginia Beach
(5.5)
(5.8)2.0
3.810.2
33.4
42.3
7.6
0.3
0.2
0.1
0.112010
0.89
0.89
Waynesboro
6.4 3.5 ...
...
...
...
...
...
...
...
...
...22009
0.70
0.68
Williamsburg2.6 6.5 ...
...
...
...
...
50.020.0
30.0
0.0
0.012010
0.54
0.49
Winchester
(12.0)
(20.0)
54.2
32.5
8.61.6
0.8
0.4
0.2
0.2
0.11.322009
0.68
Table 2.6
Percentage Change in Assessed Value After Last Reassessment, 2010 Survey
Real Property Tax
29
†
... No response
N/A Not applicable
*
in Assessed Value
Nominal Rate Per
Negative Change
Positive Change
Single-Family -20%
-19.9% -14.9% -9.9% -4.9%
0%-
5%- 10%-15%-20%
Cycle
Year Before Rate
Locality
Counties (Note: all counties responded to the survey.)
Albemarle
(2.1)
(4.4)
...
...
...
...10.0
85.0
5.0
...
...
...12010
0.74
Alleghany
49.0 48.8 ...
...
...
...
...2.02.0
4.0
6.0
86.0
62007
0.69
0.56
Amelia
46.0 46.0 ...
...
...
...
...
...
...
...
...
...
62006
0.52
Amherst
37.9 34.7 ...
...2.6
...
...2.41.01.41.9
90.7
62008
0.65
Appomattox
78.0 60.0 ...
...
...
...
...
...
...
...
...
...
62008
0.77
0.43
Arlington
(7.2)
(3.2)
...
...
...
33.4
43.421.51.7
...
...
...12010
0.87
Augusta
34.4 25.9 2.9
0.1
0.4
0.61.3
3.5
5.4
9.012.8
64.0
42009
0.58
0.48
Bath
45.8 28.7 ...
...
...
...
...
6.023.0
71.0
...
...
62005
0.50
Bedford
70.0 ...
...
...
...
...
...
...
...
...
...
...
42007
0.65
Bland
95.0 ...
...
...
...
...
...
...
...
...
...
... 4 to 62008
0.69
Botetourt29.0 29.0 ...
...
...
...
...
...
...
...
...
...
42010
0.65
Brunswick
78.5 ...
...
...
...
...
...
...
...
...
...
...
62006
0.60
Buchanan25.0 20.0 ...
...
...
...
...10.015.0
...
65.010.0
62007
0.49
Buckingham
90.0 90.0 ...
...
...
...
...
...
...
...
...
... 4 to 62008
0.58
0.44
Campbell
30.0 22.0 ...
...
...
...
...
...
...
5.0
5.0
90.0
42007
0.58
0.49
Caroline
75.8 86.2 ...
...
...
...
...
...
...
...1.0
99.0
42010
0.53
Carroll
39.0 39.0 ...
...
...
...
...
...
...
...
...
...
42008
0.71
0.53
Charles City20.0 15.0 ...
...
...
...
...
...
...
...
...
...
42010
0.82
0.66
Charlotte
51.0 66.0 ...
...
...
...
...
...
...
...
...
...
52007
0.62
Chesterfield
(3.9)
(4.8)
0.1
0.6
4.8
32.6
54.2
7.1
0.3
0.1
0.0
0.112010
0.951.01
Clarke110.0 140.0 ...
...
...
...
...
...
...1.0
...
99.0
42010
0.53
Craig
44.0 37.1 ...
...
...
...
...
...
...
...
...
...
62006
0.68
Culpeper10.4 13.6 16.0
...
37.0
47.0
...
...
...
...
...
...22009
0.61
Cumberland12.1 12.1 ...
...
...
...
...
...
...
...
...
...
42010
0.59
0.51
Dickenson11.0 5.0 ...
...
...
...
...
60.010.0
30.0
...
...
62006
0.60
Dinwiddie
52.0 50.0 ...
...
...
...
...
...
...
...
...
...22009
0.87
0.62
Essex
91.0 ...
...
...
...
...
...
...
...
...
...
...
42008
0.78
Fairfax
(9.2)
(5.4)
4.0
5.010.429.0
32.018.01.0
0.3
0.1
0.2120101.04
Fauquier
99.0 108.0 ...
...
...
...
...
...
...
...
...100.0
42010
0.77
0.48
Floyd
33.0 26.0 ...
...
...
...
...
...
...
...
...
... 3 to 62010
0.60
Fluvanna
48.0 46.0 ...
...
...
...
...
0.0
5.0
5.010.0
80.0
42007
0.59
Franklin
44.0 ...
...
...
...
...
...
...
...
...
...
...
42008
0.53
0.37
Frederick2.7 (3.0)
...
...
...
...
90.010.0
...
...
...
...
42009
0.53
Giles
50.0 49.0 ...
...
...
...
...
...
...
...
...
...
42009
0.63
0.52
Gloucester
8.0 ...
...
...
...
...
...
...
...
...
...
...22010
0.61
Table 2.6 Percentage Change in Assessed Value After Last Reassessment, 2010 Survey (continued)
30
Tax Rates 2010
†
... No response
N/A Not applicable
*
in Assessed Value
Nominal Rate Per
Negative Change
Positive Change
Single-Family -20%
-19.9% -14.9% -9.9% -4.9%
0%-
5%- 10%-15%-20%
Cycle
Year Before Rate
Locality
Goochland
(8.2)
(7.7)
0.010.010.0
70.010.0
0.0
0.0
0.0
0.0
0.022010
0.53
0.53
Grayson2.2 3.3 ...
...
...
...
...100.0
...
...
...
...
42010
0.34
0.33
Greene23.0 20.0 ...
...
...
...
...15.020.021.016.028.022009
0.72
Greensville
98.0 75.0 ...
...
...
...
...
0.31.01.5
4.2
93.0
62008
0.63
Halifax15.9 9.0 ...
...
...
...
...
6.012.0
82.0
...
...22008
0.41
Hanover
0.0 0.0 ...
...
...10.0
90.0
...
...
...
...
...12010
0.81
0.83
Henrico
(7.8)
(5.5)
0.21.8
9.2
35.2
52.5
0.6
0.2
0.1
0.0
0.212010
0.87
Henry17.9 17.6 ...
...
...
...
...
...
...
...
...
...
42009
0.54
Highland
50.0 60.0 1.5
0.2
0.3
0.1
0.2
95.31.0
0.6
0.2
0.7
62006
0.73
Isle of Wight11.0 5.0 ...
...
...
...
...
...
...
...
...
...22010
0.52
0.49
James City1.0 ...
...
...
...
...
...
...
...
...
...
...12010
0.77
King & Queen
58.0 ...
...
...
...
...
...
...
...
...
...100.0
42007
0.76
King George
(8.3)
(9.5)15.416.417.012.4
6.413.4
3.02.21.512.3
42010
0.45
0.50
King William
42.3 ...
...
...
...
...
...
...
...
...
...100.022010
0.81
0.69
Lancaster
0.0 0.0 ...
...
...
...
...
0.0
0.0
0.0
0.0
0.0 4 to 62008
0.53
0.53
Lee13.0 10.0 ...
...
...
...
...
...
...
...
...
... 4 to 62010
0.65
0.64
Loudoun
(11.9)
(14.7)1.0
30.0
60.0
9.0
0.0
0.0
0.0
0.0
0.0
0.0120101.24
Louisa
(3.0)
(3.0)
0.0
0.0
3.0
35.0
54.0
4.01.01.0
0.02.012010
0.62
Lunenburg
32.0 23.0 ...
...
...
...
...
...
...
...
...
...
42008
0.44
0.33
Mathews
95.0 123.0 ...
...
...
...
...
...
...
...
...
...
62005
0.79
Middlesex
81.4 81.4 ...
...
...
...
...
4.015.010.0
30.0
41.0
42008
0.52
Montgomery27.3 30.4 ...
...
...
...
...2.22.2
4.610.0
81.0
42007
0.67
0.57
Nelson
99.0 99.0 ...
...
...
...
...
...
...
...
...
...
42008
0.72
New Kent
3.2 0.4 2.02.0
6.013.026.025.014.0
6.02.0
4.022010
0.73
0.71
Northampton
0.0 0.0 ...
...
...
...
...
...
...
...
...
...
42008
0.70
Northumberland127.0 127.0 ...
...
...
...
...
...
...
...
...100.0
62006
0.61
Orange148.0 ...
...
...
...
...
...
...
...
...
...
... 4 to 62007
0.87
0.42
Page
30.0 81.0 ...
...
...
...
...
...
...100.0
...
...
42007
0.67
0.34
Patrick
70.0 ...
...
...
...
...
...
...
...
...
...
...
62009
0.55
Pittsylvania
8.7 7.3 3.41.01.72.9
6.1
35.219.710.5
4.814.7
42010
0.56
0.52
Powhatan
7.0 7.8 2.0
3.0
3.0
80.0
5.0
3.01.01.01.01.022010
0.71
Prince Edward
45.0 ...
...
...
...
...
...
...
...
...
...
...
62009
0.57
0.40
Prince George
0.4 (0.7)
...1.01.0
9.0
40.0
39.0
6.0
3.01.0
...12009
0.80
0.80
Prince William
(2.5)
...
...
...
...
...
...
...
...
...
...
...120101.211.27
Pulaski
34.0 ...
...
...
...
...
...
...
...
...
...
...
52009
0.62
0.46
Real Property Tax
31
...
...
...
...
...
...
...
... 3 to 62010
0.58
...
...
...
...
...
...
...
...
62009
0.70
...
...29.0
71.0
...
...
...
...120101.091.09
...
...
...
...
...
...
...
...
52006
0.73
...
...
...
60.015.015.0
5.0
5.0
42010
0.60
0.58
...
...
...20.020.020.020.020.0
62007
0.65
0.56
...
...
...
...
...
...
...
...
62004
0.73
...10.0
5.015.015.015.0
40.0
...
42010
0.51
0.47
...
...
...
...
...
...
...
...
62010
0.63
...1.0
...
...
...
4.0
...
95.0 4 to 62006
0.74
3.72.715.8
0.8
0.2
0.1
0.2
0.722010
0.62
0.83
4.3
3.8
0.5
0.5
0.0
0.0
0.0
0.422010
0.841.12
...
...
...
...
...
...
...
...12010
0.70
0.70
...
...
...10.010.010.015.0
55.0 4 to 62006
0.65
...
...
...
...
...
...
...
...
62006
0.60
...
...
...2.02.0
4.010.0
82.0
42007
0.82
...
...
...
...
...
...
...
...
42009
0.57
0.52
...
...
...
...10.0
8.015.0
67.0
42010
0.50
...
...
...
...
...
...
...
...
62009
0.57
0.54
...
...
...
...
...
...
...
...22010
0.66
†
... No response
N/A Not applicable
*
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
69.5
6.4
75.714.7
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
in Assessed Value
Nominal Rate Per
Negative Change
Positive Change
Single-Family -20%
-19.9% -14.9% -9.9% -4.9%
0%-
5%- 10%-15%-20%
Cycle
Year Before Rate
Rappahannock2.0 ...
Richmond19.0 ...
Roanoke1.2 0.4 Rockbridge
60.0 ...
Rockingham
3.6 3.2 Russell
30.0 ...
Scott
42.0 ...
Shenandoah18.0 16.0 Smyth24.5 18.0 Southampton
80.9 60.4 Spotsylvania
(23.5)
(28.2)
Stafford
(23.0)
(25.0)
Surry2.0 2.0 Sussex
8.9 ...
Tazewell
31.0 ...
Warren
94.0 96.0 Washington20.0 15.0 Westmoreland
32.0 25.0 Wise15.5 ...
York
(1.0)
(3.3)
Locality
Table 2.7
Assessed Value of Real Property by Category and by Locality, 2009*
Locality
Cities
Alexandria Bedford Bristol Buena Vista Charlottesville Chesapeake Colonial Heights Covington Danville Emporia Fairfax Falls Church Franklin Fredericksburg Galax Hampton Harrisonburg Hopewell Lexington Lynchburg Manassas Manassas Park Martinsville Newport News Norfolk Norton Petersburg Poquoson Portsmouth Radford Richmond Roanoke Salem Staunton Suffolk Virginia Beach Waynesboro Williamsburg Winchester Total cities Percentage of Distribution by Category (%)b
Total Taxable Residential
Commercial and
Assessed Value ($)a Single Family
Multifamily
Industrial
Agriculture
33,502,177,971 406,184,200 1,032,776,250 395,269,480 5,312,005,500 24,446,289,217 1,678,209,600 282,219,900 2,267,080,000 363,288,100 5,359,610,100 3,250,774,800 666,041,990 3,467,571,500 442,517,090 15,087,265,300 3,789,590,500 1,338,397,100 588,360,100 4,891,645,000 3,759,026,700 1,603,567,017 692,415,200 15,587,961,317 19,066,466,100 200,402,000 1,858,266,800 1,702,517,110 7,458,435,748 786,873,490 20,372,651,000 6,853,491,800 1,936,184,100 1,944,811,467 9,074,943,000 55,388,779,712 1,859,555,000 1,892,571,800 3,458,021,600 57.1 61.6 61.8 77.2 53.0 77.6 61.5 55.4 56.0 45.7 59.4 70.3 63.8 43.5 54.7 56.7 51.0 70.5 78.6 62.8 54.4 83.0 57.2 63.5 68.8 43.1 56.3 93.9 73.1 64.4 61.7 57.8 66.4 73.0 77.2 79.8 65.2 49.1 60.4 13.2 9.0 3.3 4.6 21.7 3.2 5.7 1.3 6.1 5.8 3.8 5.3 5.7 12.1 2.0 6.8 14.6 6.0 3.2 5.2 6.3 4.4 5.7 0.3 7.2 2.6 9.6 0.9 5.9 17.1 9.0 9.3 4.2 8.4 1.2 5.0 4.4 14.2 6.9 29.7 29.0 34.3 17.6 25.3 18.5 32.8 42.5 37.9 48.5 36.8 24.4 26.8 43.6 42.9 36.4 34.3 23.4 18.2 32.0 39.3 11.5 37.1 36.2 21.6 54.2 33.4 5.0 21.0 17.5 29.3 30.6 29.3 18.1 19.3 15.1 30.1 36.7 32.5 0.0
0.4
0.7
0.6
0.0
0.7
0.0
0.8
0.0
0.0
0.0
0.0
3.7
0.8
0.4
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.0
0.0
2.3
0.1
0.6
0.2
0.0
1.0
0.0
2.3
0.1
0.6
2.3
0.1
0.3
0.0
0.2
264,064,214,659 67.2 6.9 25.4 0.4
Counties
Accomack 4,059,877,800 82.8 0.3 7.8 9.1
Albemarle 15,630,528,200 71.3 3.2 15.4 10.1
Alleghany 984,872,600 66.3 1.6 22.1 10.0
Amelia 1,058,315,000 63.9 0.1 6.0 30.0
Amherst 2,335,657,800 70.6 2.0 12.3 15.1
Appomattox 1,245,304,135 56.8 0.3 6.6 36.2
Arlington 57,776,547,100 54.1 15.9 30.0 0.0
Augusta 6,504,650,200 79.5 0.9 11.6 8.1
Bath 754,609,700 52.5 1.0 7.4 39.1
Bedford 7,699,965,703 87.4 0.2 4.3 8.1
*
The analysis assumes use value occurred exclusively in the agricultural category except for the cities of Danville, Hampton, Harrisonburg,
Lynchburg, and Portsmouth and the county of Arlington, where use value was assumed to occur in the commercial and industrial category.
Property qualifying for use value taxation is reported at use value.
b
Detail may not add to 100.0 percent due to rounding.
a
32
Tax Rates 2010
Table 2.7 Assessed Value of Real Property by Category and by Locality, 2009* (continued)
Locality
Bland Botetourt Brunswick Buchanan Buckingham Campbell Caroline Carroll Charles City Charlotte Chesterfield Clarke Craig Culpeper Cumberland Dickenson Dinwiddie Essex Fairfax Fauquier Floyd Fluvanna Franklin Frederick Giles Gloucester Goochland Grayson Greene Greensville Halifax Hanover Henrico Henry Highland Isle of Wight James City King and Queen King George King William Lancaster Lee Loudoun Louisa Lunenburg Madison Mathews Mecklenburg Middlesex Montgomery Nelson New Kent Northampton Northumberland Nottoway Percentage of Distribution by Category (%)b
Commercial and
Multifamily
Industrial
462,097,800 2,988,312,115 1,255,809,406 1,965,446,565 1,421,609,491 3,446,634,141 2,943,001,210 2,393,460,416 671,828,751 961,990,800 31,589,848,513 2,504,435,993 423,401,500 4,766,105,107 743,039,416 1,077,877,430 2,279,840,492 1,489,361,483 206,808,012,920 12,299,831,600 1,197,233,300 3,056,760,900 7,560,506,206 7,986,456,933 1,048,111,900 3,995,654,925 4,716,357,200 1,622,336,900 1,909,393,466 668,105,000 2,604,563,496 12,435,210,800 34,733,135,700 2,974,589,000 618,287,650 4,410,701,000 11,155,493,300 785,595,775 2,716,587,028 1,646,049,051 3,085,376,500 743,692,758 52,989,801,350 4,481,383,200 870,415,100 1,959,032,500 1,314,427,500 3,613,846,600 2,383,580,900 6,657,018,800 2,897,808,640 2,494,012,256 2,560,931,100 3,011,546,185 800,425,572 56.3 77.8 61.2 19.8 48.0 69.7 78.0 66.4 60.1 48.3 78.5 72.8 62.0 74.7 60.6 32.6 68.2 73.0 73.0 74.9 56.2 92.0 84.4 76.0 73.8 85.3 71.4 48.2 85.7 51.2 52.3 77.4 68.4 66.1 25.3 78.5 81.9 59.2 85.6 74.7 87.1 62.7 72.2 86.5 44.3 72.9 82.5 66.8 89.3 71.8 81.2 77.7 80.2 93.2 59.3 0.4 1.0 0.8 0.1 0.2 3.3 0.6 0.9 0.0 0.7 3.1 0.5 0.6 2.6 0.0 0.1 0.6 1.5 4.2 0.9 0.1 0.2 1.6 0.8 0.9 1.2 0.0 0.2 0.5 0.8 0.6 1.2 6.2 1.7 0.1 1.0 3.6 0.0 0.4 0.4 0.3 0.9 3.0 0.2 0.4 0.2 1.0 1.6 1.2 6.9 0.5 0.1 1.2 0.1 0.6 8.2 12.5 6.2 73.7 4.3 17.5 8.4 9.5 10.4 6.0 16.7 5.6 2.3 14.6 4.3 57.8 12.8 11.9 22.7 9.0 3.6 1.2 5.4 17.9 12.7 9.8 18.5 2.5 5.5 11.4 14.0 17.5 24.9 24.2 2.0 15.2 13.5 2.9 6.6 9.8 6.2 13.7 22.3 4.0 5.6 5.3 3.7 13.6 4.9 16.9 2.2 7.5 6.6 2.5 11.4 Agriculture
35.2
8.7
31.8
6.3
47.5
9.5
13.0
23.1
29.5
45.0
1.7
21.1
35.1
8.1
35.0
9.5
18.4
13.5
0.1
15.3
40.1
6.5
8.7
5.3
12.5
3.6
10.0
49.1
8.3
36.5
33.0
3.8
0.4
7.9
72.6
5.3
1.0
37.8
7.3
15.1
6.3
22.7
2.5
9.3
49.7
21.5
12.8
18.0
4.6
4.4
16.1
14.7
12.0
4.3
28.6
*
The analysis assumes use value occurred exclusively in the agricultural category except for the cities of Danville, Hampton, Harrisonburg,
a
b
Fair Market Value of Real Properties by Locality
33
Table 2.7 Assessed Value of Real Property by Category and by Locality, 2009* (continued)
Locality
Percentage of Distribution by Category (%)b
Commercial and
Multifamily
Industrial
4,996,544,500 2,273,400,200 1,698,310,500 3,445,164,980 3,789,542,400 1,528,365,240 2,618,935,683 38,440,804,300 2,618,200,850 1,603,162,900 531,312,380 7,929,156,898 2,439,522,706 6,893,900,700 1,176,333,364 960,280,000 3,950,608,300 1,200,972,525 1,282,273,000 15,726,688,288 16,313,534,929 863,002,400 793,487,163 2,289,596,800 4,805,941,500 3,684,810,300 2,217,955,620 1,742,280,556 2,210,567,480 9,028,290,139 79.2 92.9 55.2 72.3 85.5 57.8 77.7 77.6 74.5 64.0 66.6 82.6 68.5 68.8 68.1 60.5 77.2 66.6 65.2 78.7 81.0 55.9 45.3 60.9 82.0 80.0 83.3 58.1 60.3 79.9 1.1 0.2 0.5 0.6 0.2 1.9 1.6 4.7 2.1 0.0 2.0 3.0 0.2 2.0 0.5 1.3 2.8 1.9 0.8 1.7 2.1 0.7 0.7 1.0 1.4 0.6 2.5 0.6 1.2 4.7 5.5 4.5 7.8 8.6 5.4 17.1 15.1 17.4 15.6 2.5 11.1 12.5 6.7 14.5 20.8 11.2 11.9 20.5 6.7 17.3 15.1 3.8 11.3 29.4 13.5 12.6 4.3 35.8 23.0 13.3 14.2
2.5
36.6
18.5
8.9
23.2
5.6
0.3
7.7
33.6
20.3
2.0
24.6
14.8
10.5
27.0
8.2
11.1
27.2
2.3
1.8
39.7
42.7
8.8
3.1
6.9
9.9
5.5
15.5
2.1
Total counties 727,299,648,479 72.6 4.0 18.6 4.8
Total cities and counties 991,363,863,138 71.2 4.8 20.4 3.6
Orange Page Patrick Pittsylvania Powhatan Prince Edward Prince George Prince William Pulaski Rappahannock Richmond Roanoke Rockbridge Rockingham Russell Scott Shenandoah Smyth Southampton Spotsylvania Stafford Surry Sussex Tazewell Warren Washington Westmoreland Wise Wythe York Agriculture
Source: Unpublished data from the Virginia Department of Taxation provided by Josh Silverman on 11/19/2010. The department’s data
were modified as explained by the footnote with the asterisk. * The analysis assumes use value occurred exclusively in the agricultural category except for the cities of Danville, Hampton, Harrisonburg,
a
b
34
Tax Rates 2010
Table 2.8
Real Property Effective True Tax Rate, 2008
Latest
Reassessment
Locality
as of 2008 Number of
Sales in
Sample
Median
Coefficient Assessment/Sales
of
Ratio Dispersion (Percent)
(Percent)
Nominal
Tax Rate
per $100 of
Assessed Value
Effective
Tax Rate
per $100 of
True Value
Cities (Note: All cities responded to this survey.)
Alexandria
Annual1,565
99.80
8.33
$0.85 $0.84
Bedford*2007
92
84.6815.02
$0.81 $0.69
Bristol2005246
80.3725.45
$1.05 $0.84
Buena Vista*2007
78
88.6916.91
$0.89 $0.79
Charlottesville
Annual
414
97.4614.46
$0.95 $0.93
Chesapeake
Annual2,561
97.89
6.93
$1.05 $1.03
Colonial Heights2008183
85.56
9.82
$1.10 $0.94
Covington*2008
90
92.98
31.24
$0.66 $0.61
Danville*2007
428
89.8421.22
$0.77 $0.69
Emporia2008
75
94.3128.36
$0.77 $0.73
Fairfax
Annual204101.52
9.17
$0.79 $0.80
Falls Church
Annual100
97.39
5.17
$1.03 $1.00
Franklin*2007
88
80.4519.97
$0.90 $0.72
Fredericksburg*2008182112.6515.38
$0.53 $0.60
Galax2008
68
94.3827.07
$0.55 $0.52
Hampton*
Annual1,129
93.94
7.19
$1.06 $1.00
Harrisonburg
Annual
421
93.13
9.20
$0.59 $0.55
Hopewell2007196
77.9115.58
$1.09 $0.85
Lexington*2007
49
88.5014.57
$0.60 $0.53
Lynchburg*2008
981
88.3111.30
$1.05 $0.93
Manassas
Annual187115.5513.61
$1.02 $1.17
Manassas Park
Annual
68143.4318.85
$1.24 $1.78
Martinsville2007115
83.4814.12
$1.08 $0.90
Newport News*
Annual
804
89.90
6.85
$1.10 $0.99
Norfolk*
Annual2,190
92.61
9.49
$1.11 $1.03
Norton2008
46
92.5514.15
$0.80 $0.74
Petersburg*
Annual
605
89.4625.07
$1.35 $1.21
Poquoson*2007162
99.8411.78
$0.81 $0.81
Portsmouth*
Annual1,209
83.9815.70
$1.26 $1.06
Radford2008168
94.7115.14
$0.64 $0.61
Richmond
Annual1,396
93.1910.50
$1.20 $1.12
Roanoke
Annual
853
90.79
9.29
$1.19 $1.08
Salem
Annual254
84.5110.47
$1.18 $1.00
Staunton2007
344
92.7117.33
$0.90 $0.83
Suffolk
Annual1,101
95.4014.52
$0.91 $0.87
Virginia Beach*
Annual
5,783
92.94
9.38
$0.89 $0.83
Waynesboro2007
303
90.6013.34
$0.70 $0.63
Williamsburg*
Annual160
92.3314.72
$0.54 $0.50
Winchester2007157116.5722.01
$0.68 $0.79
Effective tax rates for cities:
Unweighted mean
$0.92 $0.86
Median
$0.90 $0.84
First Quartile
$0.77 $0.71
Third Quartile
$1.09 $1.00
Counties (Note: All counties responded to this survey.)
Accomack2008
454
90.44
33.23
$0.34 $0.31
Albemarle
Annual1,102
93.76
5.32
$0.71 $0.67
Alleghany2007207
94.58
34.16
$0.66 $0.62
Amelia2006153
74.8423.24
$0.43 $0.32
Amherst2008
386
92.6121.83
$0.52 $0.48
Appomattox2008219
96.1619.43
$0.44 $0.42
Arlington
Annual2,290
97.52
9.00
$0.89 $0.87
Augusta2005
653
73.4216.18
$0.58 $0.43
Bath2005
54
67.28
38.18
$0.55 $0.37
Bedford20071,215
89.7423.64
$0.50 $0.45
*
Localities with fiscal year reassessments in 2008.
Real Property Tax
35
Table 2.8 Real Property Effective True Tax Rate, 2008 (continued)
Number Median
Coefficient Latest
of
Assessment/Sales
of
Reassessment
Sales in
Ratio Dispersion Locality
as of 2008
Sample
(Percent)
(Percent)
Bland2008
70102.71
32.12
Botetourt2006
365
85.4618.50
Brunswick2006129
80.90
33.89
Buchanan2007138
84.95
36.79
Buckingham2008183
93.66
40.20
Campbell2007144
95.88
5.67
Caroline2006265103.70
33.56
Carroll2008
366
93.7121.22
Charles City2005
63
67.23
51.47
Charlotte2007
87
87.31
32.42
Chesterfield
Annual
3,013
96.80
7.09
Clarke2006
86121.9429.94
Craig2006
63
77.8421.90
Culpeper2007298106.5924.33
Cumberland2006104
73.2624.67
Dickenson2006131
78.71
30.34
Dinwiddie2005226
64.7021.11
Essex2008124
95.23
31.62
Fairfax
Annual
8,297102.73
7.03
Fauquier2006
305115.6013.43
Floyd2005182
63.6725.53
Fluvanna2007209109.0216.21
Franklin2008
402
93.8719.36
Frederick2005
922
90.9617.77
Giles2005231101.0821.41
Gloucester2006
357
85.1126.10
Goochland2007217
94.3513.77
Grayson2006215
79.64
39.96
Greene2007241
85.8920.39
Greensville2008
48101.2326.44
Halifax2008
316
96.0323.80
Hanover
Annual
917
94.5110.58
Henrico
Annual
3,254
95.24
7.76
Henry2005264
82.3917.45
Highland200629
88.5921.40
Isle of Wight*2007
450
88.8323.85
James City
Annual
727
94.9210.61
King and Queen2007
91
70.00
33.55
King George2006158
93.9425.41
King William2008266
89.8921.79
Lancaster2008166
90.3029.74
Lee2004286
67.32
40.42
Loudoun
Annual2,403104.31
8.33
Louisa
Annual
461
97.4117.67
Lunenburg2008136
84.43
30.00
Madison2008113103.5322.23
Mathews2005186
62.5627.51
Mecklenburg*2007
500
71.10
31.00
Middlesex2008159
79.5321.59
Montgomery2007
792
92.0812.22
Nelson2008211104.4220.92
New Kent2008217
95.8313.61
Northampton2008202102.79
33.52
Northumberland2006217
76.6725.07
Nottoway2006209
74.57
38.55
Orange2007196120.3220.46
Page2007210103.3224.93
Patrick2003286
59.25
51.10
Pittsylvania2006
707
85.0027.94
Powhatan2008291103.5915.03
*
36
Nominal
Tax Rate
per $100 of
Assessed Value
$0.55 $0.65 $0.39 $0.43 $0.44 $0.46 $0.53 $0.60 $0.82 $0.42 $0.95 $0.50 $0.54 $0.61 $0.59 $0.60 $0.87 $0.53 $0.92 $0.77 $0.60 $0.48 $0.46 $0.53 $0.63 $0.61 $0.53 $0.30 $0.72 $0.45 $0.44 $0.81 $0.87 $0.54 $0.40 $0.52 $0.77 $0.48 $0.45 $0.70 $0.42 $0.75 $1.14 $0.62 $0.33 $0.44 $0.56 $0.36 $0.35 $0.71 $0.55 $0.73 $0.49 $0.40 $0.49 $0.47 $0.48 $0.55 $0.53 $0.71 Effective
Tax Rate
per $100 of
True Value
$0.56
$0.56
$0.32
$0.37
$0.41
$0.44
$0.55
$0.56
$0.55
$0.37
$0.92
$0.61
$0.42
$0.65
$0.43
$0.47
$0.56
$0.51
$0.95
$0.89
$0.38
$0.52
$0.43
$0.48
$0.64
$0.52
$0.50
$0.24
$0.62
$0.46
$0.42
$0.77
$0.83
$0.44
$0.35
$0.46
$0.73
$0.34
$0.42
$0.63
$0.38
$0.50
$1.19
$0.60
$0.28
$0.46
$0.35
$0.26
$0.28
$0.65
$0.57
$0.70
$0.50
$0.31
$0.37
$0.57
$0.50
$0.33
$0.45
$0.74
Localities with fiscal year reassessments in 2008.
Tax Rates 2010
Table 2.8 Real Property Effective True Tax Rate, 2008 (continued)
Number Median
Coefficient Nominal
Effective
Latest
of
Assessment/Sales
of
Tax Rate
Tax Rate
Reassessment
Sales in
Ratio Dispersion per $100 of per $100 of
Locality
as of 2008
Sample
(Percent)
(Percent)
Assessed Value True Value
Prince Edward2003234
63.84
32.39
$0.57 $0.36
Prince George
Annual181
91.23
9.65
$0.80 $0.73
Prince William
Annual1,889106.1313.02
$0.97 $1.03
Pulaski2004
433
73.7725.46
$0.62 $0.46
Rappahannock2006
55
91.8926.18
$0.60 $0.55
Richmond2003
51
58.80
51.35
$0.70 $0.41
Roanoke
Annual1,306
89.41
8.84
$1.09 $0.97
Rockbridge2006288
87.4526.27
$0.59 $0.52
Rockingham2006
971
79.0319.07
$0.60 $0.47
Russell2007232
72.6926.85
$0.61 $0.44
Scott2004265
72.75
45.27
$0.69 $0.50
Shenandoah2006
349
78.5227.80
$0.51 $0.40
Smyth2004239
67.71
31.65
$0.63 $0.43
Southampton2006182
79.2228.67
$0.72 $0.57
Spotsylvania20081,090109.5016.31
$0.62 $0.68
Stafford2008
618104.7513.52
$0.84 $0.88
Surry2008
84
89.6727.73
$0.70 $0.63
Sussex2006160
66.89
40.82
$0.54 $0.36
Tazewell2006
525
91.9227.17
$0.58 $0.53
Warren2007115108.2614.76
$0.45 $0.49
Washington2005
665
82.5528.26
$0.57 $0.47
Westmoreland2006
308
80.3726.46
$0.46 $0.37
Wise2003212
73.5719.88
$0.57 $0.42
Wythe2007
327
85.0024.91
$0.43 $0.37
York2008
615
99.24
7.58
$0.66 $0.65
Effective tax rates for counties:
Unweighted mean
$0.59 $0.53
Median
$0.57 $0.48
First Quartile
$0.48 $0.41
Third Quartile
$0.70 $0.62
Effective tax rates for cities and counties:
Weighted mean
$0.86a $0.78a
Unweighted mean
$0.69 $0.62
Median
$0.62 $0.56
First Quartile
$0.52 $0.43
Third Quartile
$0.82 $0.79
Source: Virginia Department of Taxation, The 2008 Virginia Assessment/Sales Ratio Study (Richmond, June 2010). The study can be found at
http://www.tax.virginia.gov/Documents/sales_ratio_2008.pdf.
a
Computed by the Virginia Department of Taxation. The nominal rate for cities and counties was obtained by dividing the total local real
estate levies by the total taxable real estate value of all counties and cities. The effective rate for the cities and counties was computed
by multiplying the total fair market value of all counties and cities by the state nominal tax rate and then dividing by the total estimated
true value of real estate for the state (see page 43 of the Department of Taxation study). All other measures of central tendency were computed by the Cooper Center.
Real Property Tax
37
Table 2.9
Real Property Assessment Appeals and Miscellaneous Items, 2010
Number of Appeals on Behalf of Taxpayer
Tax
Low-Income
Administrative
Board Judicial
Recreation Deferral Increment
Relief
Locality
Year Filed Granted Filed Granted Filed Granted
Tax
of Tax Financing Fund
Grants
Alexandria2009 638 274 445 135 0 0 No
No
No
No
Charlottesville2010 353 242 6
2
0 0 Yes
Yes
Yes
Yes
Chesapeake2010 194 27 16 0 0 0 No
No
Yesa
No
Danville2010
7
6
0 ... ... ... No
No
No
No
Fairfax2009 113 29 20 6
1
0 No
No
No
No
Falls Church2009
45 14 15 2
0 0 No
No
No
No
Hampton2009 334 224 38 23 1
0 No
No
No
No
Harrisonburg2010 282 46 34 7
0 0 No
No
No
No
Hopewell2010 399 148 119 49 ... ... No
No
No
No
Lynchburg2007 1,583 ... ... ... 0 ... No
No
No
No
Manassas2009 176 35 53 34 0 0 No
No
No
No
Manassas Park2009
55 48 11 11 0 0 No
No
No
No
Martinsville2010
2
2
0 0 0 0 No
No
No
No
Newport News2010
... 44 41 10 0 0 No
No
No
No
Norfolk2009
... ... 191 33 0 ... No
No
No
Yes
Norton2009
15 ... 5
... 0 ... No
No
No
No
Petersburg2009 172 ... 36 ... ... ... No
No
No
No
Poquoson2009 452 85 53 20 0 0 No
No
No
No
Portsmouth2009 244 ... ... ... ... ... No
No
No
No
Richmond2010 2,215 841 523 201 3
1
No
No
No
No
Roanoke2010
89 21 57 23 0 0 No
No
No
No
Salem2009
... ... ... ... ... ... Yes
No
No
No
Staunton2009 227 65 19 1
0 0 No
No
No
No
Suffolk2010 494 100 139 100 0 ... No
No
No
No
Virginia Beach2010
... ... 67 26 ... 0 No
No
Yes
No
Waynesboro2009 423 251 45 31 0 0 Yes
No
Yes
No
Williamsburg2009 245 70 24 6
0 0 No
No
No
No
Winchester2009
5
5
0 ... ... 1
No
No
No
No
Total for cities: 8,762 2,577 1,957 720 5
2 Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are excluded.)
Accomack2010 270 193 261 155 0 0 No
No
No
No
Albemarle2009 250 25 15 10 2
0 No
No
No
No
Alleghany2010
3
2
0 0 0 0 No
No
No
No
Arlington2010 928 ... 280 ... ... ... No
No
Yes
No
Augusta2009 7,615 4,548 741 426 9
0 No
No
Yes
No
Botetourt2009 227 38 0 0 0 0 No
No
No
No
Buchanan2009
53 20 0 ... ... ... No
No
No
No
Charles City2010
3
3
0 0 0 0 No
No
No
No
Charlotte2009
3
1
... ... ... 0 No
No
No
No
Chesterfield2010 986 645 176 143 0 0 No
No
No
No
Cumberland2010 435 ... 138 50 0 0 No
No
No
No
Dinwiddie2009
... ... 835 ... 0 ... No
No
No
No
Essex2009
92 8
0 0 1
0 No
No
No
No
Fairfax2009 1,646 783 951 59 0 0 No
No
No
No
Fauquier2010
46 16 491 367 2
2
No
No
No
No
Fluvanna2009
26 0 0 0 0 0 No
No
No
No
Franklin2009
0 0 0 ... 9
7
No
No
No
No
Frederick2010
5
2
... ... ... 0 No
No
No
No
Giles2009
6
5
0 0 0 0 No
No
No
No
Gloucester2010 2,500 0 1,588 0 0 0 No
No
No
No
Goochland2010
67 26 6
1
0 0 No
No
No
No
Grayson2010
0 0 95 57 0 0 No
No
No
No
Greene2010
10 5
0 0 0 0 No
No
No
No
Halifax2010 1,135 535 63 29 0 0 No
No
No
No
Hanover2010 184 43 63 22 0 0 No
No
Yes
No
... No response.
a
The city of Chesapeake’s finance program is related to the improvement of a commercial district. Revenue increases related to the increase in real estate value after January 1, 2004 within the district are to be used for improvements of the commercial district.
38
Tax Rates 2010
Table 2.9 Real Property Assessment Appeals and Miscellaneous Items, 2010 (continued)
Number of Appeals on Behalf of Taxpayer
Tax
Low-Income
Administrative
Board Judicial
Recreation Deferral Increment
Relief
Locality
Year Filed Granted Filed Granted Filed Granted
Tax
of Tax Financing Fund
Grants
Henrico2009 1,060 461 ... ... 1
1
No
No
No
No
Henry2009 835 177 131 44 ... ... No
No
No
No
Highland2010
2
2
0 ... 0 0 No
No
No
No
Isle of Wight2009
1
0 ... ... 1
0 No
No
No
No
James City2010 833 190 482 478 0 ... Yes
No
No
No
King George2010
0 0 122 46 0 0 No
No
No
No
Loudoun2010 1,388 461 685 ... 0 0 Yes
No
No
Yes
Louisa2010 392 307 5
1
0 ... No
No
No
No
Mecklenburg2009 1,565 1,113 130 124 0 0 No
No
No
No
Middlesex2009 1,500 200 1,000 500 0 0 No
Yes
No
No
Montgomery2009
15 12 0 0 0 0 No
No
No
No
New Kent2010 773 698 296 3
0 0 No
No
No
No
Northampton2010
3
0 0 0 1
0 No
No
No
No
Pittsylvania2010 2,416 1,227 268 57 ... ... No
No
No
No
Powhatan2010 133 50 163 86 0 0 No
No
No
No
Prince Edward2009
0 0 173 89 0 0 No
No
No
No
Prince George2009 126 57 ... ... ... 0 No
No
No
No
Prince William2009 289 63 369 28 2
... No
No
No
No
Richmond2009
10 9
0 0 0 0 No
No
No
No
Roanoke2010 244 152 41 19 0 0 No
No
No
No
Rockingham2010 583 223 160 120 0 ... No
No
No
No
Shenandoah2010 1,500 600 698 488 0 0 No
No
No
No
Spotsylvania2010 538 153 88 12 0 0 No
No
No
No
Stafford2010 207 102 286 117 8
0 No
No
No
No
Surry2009
14 8
12 6
0 0 No
No
No
No
Tazewell2009
12 3
0 0 0 0 No
No
No
No
Warren2009 250 40 0 ... 0 ... No
No
No
No
Westmoreland2010 680 170 386 41 0 0 No
No
No
No
Wise2009 1,192 734 490 370 0 0 No
No
No
No
York2010 442 220 62 18 2
0 No
No
No
No
Total for counties:33,493 14,330 11,750 3,966 38 10 Total for cities
and counties:42,255 16,907 13,707 4,686 43 12 Real Property Tax
39
40
Tax Rates 2010
Section 3
Real Property Tax Relief Plans and Housing Grants for the
Elderly and Disabled, 2010
Sections 58.1-3210 through 58.1-3218 of the Code of Virginia provide that localities may adopt an ordinance allowing property tax relief for elderly and disabled persons. The
relief may be in the form of either deferral or exemption
from taxes, subject to certain statutory restrictions. The
applicant for tax relief must be either disabled or not less
than 65 years of age and must be the owner of the property
for which relief is sought (§ 58.1-3210). The property must
be the sole dwelling of the applicant. In addition, localities
now have the option of exempting or deferring the portion
of a person’s tax that represents the increase in tax liability since the year the taxpayer reached 65 years of age or
became disabled.
The enabling statute also sets gross combined income
and net worth limitations. The total combined gross income
from all sources, including the income of relatives living in
the dwelling, may not exceed $50,000 during the previous
year. A change effective July 1, 2005 allows localities to
use their median adjusted gross income reported on state
individual income tax returns for married residents instead
of the provided gross income limitations.1
Localities may elect to exclude up to the first $10,000
of income of each relative living in the household, except
the spouse, from the gross income of an applicant. Localities may also exclude up to $5,000 of disability benefits
received by taxpayers over 65 or permanently and totally
disabled. The statute eliminates income limits for a relative
or a relative’s spouse living with an elderly or disabled
person who can no longer care for himself or herself due to
a physical or mental condition. Furthermore, to qualify for
this eliminated income limit, the owner of the residence must
not transfer assets in excess of $10,000 without adequate
consideration within a three year period prior to or after the
relative moves into the residence.
Under the law, the net combined financial worth of the
applicant and spouse may not exceed $200,000. This net
worth calculation excludes the value of the dwelling and up
to ten acres of land upon which it is situated. Localities may
annually increase net worth limitations by the percentage
increase in the Consumer Price Index to account for inflation.
Further, mobile homes that are owned by elderly and disabled
1
Our interpretation is that this change applies to both single and
married relief applicants.
persons are included in the allowable property tax exemptions
whether or not mobile homes are permanently affixed.
Several localities are permitted to use higher exemptions. In 2008, legislative changes increased the maximum
income and net worth limits for localities in central and
southeastern Virginia. The cities of Charlottesville, Chesapeake, Hampton, Newport News, Norfolk, Portsmouth,
Richmond, Suffolk and Virginia Beach and the counties of
Chesterfield, Goochland, Hanover, Henrico and Powhatan
are authorized to use a $67,000 limit on total income and a
$350,000 limit on net worth.
Likewise, certain localities in Northern Virginia are
allowed to maintain their previously increased maximum
income and net worth limits. The cities of Alexandria, Fairfax, Falls Church, Manassas and Manassas Park and the
counties of Arlington, Clarke, Fairfax, Fauquier, Loudoun,
Prince William and Stafford, and any incorporated town
located in such counties, are authorized to retain their income
limitation of $75,000 and net worth limitation of $540,000.
Finally, local governments are authorized to extend tax
relief for the elderly and disabled to dwellings that are jointly
owned by individuals, not all of whom are over 65 or totally
disabled. The statute requires that the combined net worth
does not exceed statutory limits and that the dwelling is the
sole dwelling of all the joint owners.2
A referendum passed in November 2010 amending
the Virginia Constitution to permit localities to establish
their own income and financial net worth limitations for
real property tax relief for the elderly and disabled. It will
become apparent in the next few years whether localities
find the state’s limitations too restrictive or sufficient for
local conditions.
The table below indicates the range and median of the
combined gross income allowance and combined net worth
limitations for those cities, counties and towns responding
to the survey. These allowances and limitations are subject
In addition to the numbers described, these limitations appear
to be indexed to the growth of the median married Virginia
adjusted gross income, as determined by the Weldon Cooper
Center for Public Service with data from the Virginia Department of Taxation. Consequently, certain localities might report
limitations above the amount listed in the Code. Arlington
County, for instance, lists its income limitation as $85,268 and
Roanoke County lists its income limitation as $56,566.
2
41
to restrictions and exceptions determined by the localities.
Of the responding localities, only five are currently at the
maximum allowable level for both gross income and net
worth. They are the counties of Bath, Culpeper, Roanoke,
Rockbridge and York.
Relief Plan Statistics: Gross Income and Net Worth, 2010
Item Cities
Counties
Towns
Combined gross income allowance:
Minimum $ 15,000 $ 12,000 $ 5,000
Maximum 72,000 77,407 75,000
Median 40,000 32,000 23,200
Combined net worth limitations:
Minimum 23,000 50,000 10,000
Maximum 540,000 440,000 440,000
Median 100,000 100,000 75,000
The following table indicates, for those localities
responding, how many localities have a tax relief plan that
applies to both the elderly and the disabled, the elderly only,
or the disabled only.
Relief Plans for Elderly and Disabled, 2010
Cities
Counties
Towns
Total Elderly &
Elderly
Disabled
Only
38
0
86
2
56
8
17910
Disabled
Only
0
0
0
0
A majority of the localities exempt an owner from all
or part of the taxes on the dwelling; usually the exemption is based on a sliding scale, with the percentage of the
exemption decreasing as the income and/or net worth of the
owner increases.
Table 3.1 summarizes the various tax relief plans
offered to elderly and disabled property owners in Virginia.
The figures under the combined gross income heading
reflect, first, the maximum allowable income (including the
income of all relatives living with the owner) for an owner
to be eligible for relief and, second, the amount of income
of each relative living in the household, except the spouse,
who is exempted from this amount.
For example, if the table reads “$7,500; first $1,500
exempt,” this indicates that the combined income of the
owner and all relatives living with him/her may not exceed
$7,500, except that the first $1,500 income of each relative
other than the spouse is excluded when computing this
amount. The combined net worth amount listed usually
excludes the value of the dwelling and a given parcel of
land upon which the dwelling is situated.
Table 3.2 details relief plans for renters. As the table
indicates, few localities offer relief plans. Only four cities
(Alexandria, Charlottesville, Fairfax and Falls Church) and
one county (Fairfax) reported having plans for renters.
Table 3.3 lists the combined elderly and disabled
beneficiaries reported by each locality in 2009 or 2010 and
the amount of revenue foregone by each locality because
of the homeowner exemptions. The amounts were reported
by 32 cities, 78 counties and 49 towns that responded to the
question. For some localities, the answers given this survey
matched the answers from last year’s survey, making them
suspect. These localities are marked with an asterisk. Their
answers have been retained because the amount listed, while
not current, is in all likelihood of the same magnitude as the
previous year and so should provide a good estimate of the
magnitude of the amounts foregone. The amounts reported
foregone totaled $44,111,551 for cities, $53,989,563 for
counties and $611,655 for the reporting towns. The grand
total amount foregone by reporting cities, counties and
towns was $98,712,769. An estimate of the average revenue foregone per beneficiary is also provided this year.
For cities, the average revenue foregone was $1,451 per
beneficiary. The amount for counties was $1,211, and for
towns it was $285.
Among those few localities with plans for renters, the
total beneficiaries reported were 773, the total amount of
revenue reported foregone was $653,311, and the average
revenue foregone per beneficiary was $845.
♦♦♦♦
42
Tax Rates 2009
Table 3.1
Real Property Owner Tax Relief Plans for the Elderly and Disabled, 2010
Combined
Combined
Locality
Gross Income
Net Worth
Relief Plan/Exemption
Cities (Note: All cities responded to the survey. Those that answered “not applicable” for all items in this table are excluded.)
Alexandria
$72,000 (deferral);
$540,000
Income
Exemption
$72,000 (exemption)
exclude 2 acres
$0- 40,000100%
40,001- 55,000
50%
50,001- 72,00025%
Remaining balance may be deferred at 5% interest.
Net worth excluding house $0-540,000 for this program.
Bedford
$15,000
$40,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 - 4,000100%
$8,001- 9,000
50%
4,001 - 5,000
90%
9,001-10,000
40%
5,001 - 6,000
80%10,001-11,000
30%
6,001 - 7,000
70%11,001-12,00020%
7,001 - 8,000
60%12,001-15,00010%
(Maximum: $300)
Bristol
$18,000
$30,000
Net Worth
$0-10,001-20,001
Income10,00020,000 30,000
$0- 6,000
80%
64%
56%
6,001- 9,000
60%
48%
42%
9,001-12,000
40%
32%28%
12,001-18,00020%18%14%
Buena Vista
$25,000;
$65,000
Income
Exemption
No exemptions
exclude 5 acres
$0- 6,000
80%
6,001-12,000
60%
12,001-18,000
40%
18,001-25,00020%
Charlottesville
$50,000 $125,000
Net Worth $8,500 for non-spousal
exclude 10 acres
$0-25,001- 50,001- 75,001-100,001
relative is excluded
Income25,000 50,000 75,000100,000125,000
$0-12,500100%
80%
60%
40%20%
12,501-25,000 80%
64%
48%
32%16%
25,001-37,500 60%
48%
36%24%12%
37,501-50,000 40%
32%24%16%
8%
Chesapeake
$62,000 income;
$350,000
Income
Exemption
Income
Exemption
$10,000 for
exclude 3 acres
$0 -22,000100% $28,001-29,500
50%
non-spousal relative22,001 -23,500
90%29,501- 31,000
40%
is excluded23,501 -25,000
80%
31,001- 33,500
30%
25,001 -26,500
70%
33,501- 36,50020%
26,501 -28,000
60%
36,501- 44,00010%
44,001 -62,000 are eligible for a frozen assessment
Colonial Heights $40,000
$80,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -22,800100% $30,001- 31,800
50%
22,801 -24,600
90%
31,801- 33,600
40%
24,601 -26,400
80%
33,601- 35,400
30%
26,401 -28,200
70%
35,401- 37,20020%
28,201 -30,000
60%
37,201- 40,00010%
Maximum exemption $1,600.
Covington
$30,000
$75,000
50% exemption (maximum: $150)
exempt 1 acre
Danville
$20,000
$50,000
Income
Exemption
$27,500 if disabled
exempt 1 acre
$0-10,000100%
10,001-15,000
50% or 100% deferral plus 5% interest
15,001-20,000100% deferral plus 5% interest
Maximum annual exemption and/or deferral on any one
property is $700.
Fairfax
$52,000 for tax relief
$340,000
Income
Exemption
exclude 1 acre
$0- 32,000100%
32,001- 42,000
50%
42,001- 52,00025%
Tax deferral up to 100%
Tax freeze available based on income table.
Real Property Tax Relief Plans
43
Table 3.1 Real Property Owner Tax Relief Plans for the Elderly and Disabled, 2010 (continued)
Combined
Combined
Locality
Gross Income
Net Worth Relief Plan/Exemption
Cities (continued)
Falls Church
$35,950
$540,000
Incomes up to $35,950 can receive up to $2,000 tax relief
$10,000 for non-spousal exclude 1 acre and defer the balance of their taxes. Incomes from $35,951
relative excluded
$72,000 may defer up to 100% of their real estate tax.
Franklin
$30,000
$60,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -12,000100% $16,001-17,000
50%
12,001 -13,000
90%17,001-18,000
40%
13,001 -14,000
80%18,001-19,000
30%
14,001 -15,000
70%19,001-20,00020%
15,001 -16,000
60%20,001- 30,00010%
Fredericksburg $50,000
$200,000
Income
Exemption
$0- 30,000100%
30,001- 40,000
80%
40,001- 50,000
60%
(Maximum: $1,500)
Any taxes over exempt amount may be deferred.
Galax
$23,000
$75,000
All income up to $23,000 qualifies for $200 relief
exclude 1 acre
Hampton
$50,000
$200,000
Income
Exemption
exclude 10 acres
$0-25,000100%
25,001-27,000
75%
27,001-29,000
50%
29,001- 31,00025%
31,001-50,000 may freeze or defer tax payment.
Harrisonburg
$30,000
$75,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -15,000
80% $20,001-25,000
40%
15,001 -20,000
60%25,001- 30,00020%
(Maximum: $1,000)
Hopewell
$32,500;
$100,000
Income
Exemption
$4,000 exemption for
exclude 1 acre
$0-18,500100%
each non-spousal relative18,501- 32,500
50%
(Maximum: $850)
Lexington
$30,000; first $6,000
$70,000
Income
Exemption
exempt for each
exclude 1 acre
$0-12,000
80%
non-spousal relative12,001-18,000
60%
18,001-24,000
40%
24,001- 30,00020%
Lynchburg
$30,000
$60,000
exclude 1 acre
% Poverty % Relief
Class 1
Class 2
Class 3
Class 4
150100
$0 - 15,600
$0 - 21,000
$0 - 21,000
$0 -26,400
151-17510015,601 - 18,20021,001 - 24,50021,001 - 24,50026,401 – 30,000
176-20010018,201 - 20,80024,501 - 28,00024,501 - 28,000
30,000 – 30,000
201-225
7520,801 - 23,40028,001 - 30,00028,001 - 30,000
N/A
226-250
5023,401 - 26,000 30,000 - 30,000
N/A
N/A
251-2752526,001 - 28,600
N/A
N/A
N/A
276-300
028,601 - 30,000
Class 1: applicant (poverty income $10,400)
Class 2: applicant + spouse (poverty income $14,000)
Class 3: applicant + relative (poverty income $14,000)
Class 4: applicant + spouse + relative (poverty income $17,600)
Manassas
$71,340
$240,000
Income Exemption
exclude 1 acre
$0 - 49,200 100%
49,201 - 56,58025%
56,581 - 63,96015%
63,961 - 71,34010%
Manassas Park $50,000;
$100,000
Income
Exemption
exclude 1 acre
$0- 40,000100%
40,001- 50,000
50%
N/A Not applicable
44
Tax Rates 2010
Combined
Combined
Locality
Gross Income
Cities (continued)
Martinsville
$27,500
$65,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -12,500100% $19,151-20,825
50%
12,501 -14,150
90%20,826-22,500
40%
14,151 -15,825
80%22,501-24,150
30%
15,826 -17,500
70%24,151-25,82520%
17,501 -19,150
60%25,826-27,50010%
(Maximum: $400)
Newport News
H.U.D.
$200,000
Income of $30,000 or less -100% exemption. If
income limits
exclude 1 acre income > $30,000, exemption is equal to portion of tax which
or $50,000
exceeds 2.5% of income (maximum: $1,000). Deferral to 100%.
Norfolk
$67,000
$350,000
Income
Exemption
$0-28,611100%
28,612- 36,958
80%
36,959- 45,306
60%
45,307- 53,653
40%
53,654- 62,00020%
Norton
$15,000
$25,000100% exemption (maximum: $100).
Petersburg
$30,000;
$60,000
50% exemption (maximum: $300).
first $4,000 exempt
exclude 1 acre The income of applicant, spouse, and all relatives is combined for
for each non-spousal relative.
each relative into one total, then the first $4,000 is exempt for
each relative. The remaining income is considered the applicant's.
Poquoson
$42,000
$200,000
Income
Exemption
exclude 1 acre
$0-25,000100%
25,001- 32,000
75%
32,001- 37,000
50%
37,001- 42,00025%
Portsmouth
$50,000
$175,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -21,000100% $25,001-26,000
50%
21,001 -22,000
90%26,001-27,000
40%
22,001 -23,000
80%27,001-28,000
30%
23,001 -24,000
70%28,001-29,00020%
24,001 -25,000
60%29,001- 30,00010%
Income above $30,000 is eligible for freeze.
Radford
$20,000;
$115,000a
100% exemption.
$6,500 exempt
exclude 1 acre
for relative
Richmond
$50,000
$200,000
exclude 1 acre
Net Worth
$0-19,001- 37,001- 55,001-100,001-150,001
Income19,000
37,000 55,000100,000150,000200,000
$0 - 9,000100%100%
90%
80%
75%
70%
9,001 -12,000100%100%
84%
71%
65%
60%
12,001 -16,000 89%
80%
71%
62%
57%
50%
16,001 -20,000 59%
50%
41%
33%
31%
30%
20,001 - 30,000 40%
35%
31%27%26%25%
30,001 - 40,000 30%25%21%16%15%15%
40,001 - 50,00026%22%18%14%12%10%
Roanoke
$42,000
$160,000
Elderly exemption is the amount by which the property tax for the year
exceeds that for the year in which the owner qualifies. For the permanently
and totally disabled, exemption is the amount by which the property tax for the year exceeds that for the year in which the owner qualifies.
Salem
$50,000
$100,000
Exemption is the amount by which the property tax exceeds the
exclude 1 acre tax for the year in which the owner became 65. Any owner
who was 65 as of 12/31 of the previous year, is eligible for
exemption of the amount by which the property tax exceeds the tax due on that property for the year. The same tax exemptions for persons determined to be permanently and totally disabled are granted whether they have reached the age of 65 or not.b
a
b
The city of Radford includes value up to $115,000 if house is included. Otherwise, the net worth limit is $69,000.
In the city of Salem, the head of the household occupying the dwelling and owning title, or partial title, or deeded life estate, must be 65
years or older on December 31st of the year immediately preceding the taxable year.
45
Combined
Combined
Locality
Gross Income
Cities (continued)
Staunton
$25,000;
$62,500
2 owners $30,000
exclude residence
Net Worth $0-25,001- 31,251- 37,501- 43,751- 50,001- 56,521 Income25,000 31,250 37,500 43,750 50,000 56,520 62,500
$0-18,000100%
90%
80%
70%
60%
50% 45%
18,001-21,000 85%
75%
65%
55%
50%
45% 40%
21,001-24,000 70%
60%
55%
50%
45%
40% 35%
24,001-27,000 50%
45%
40%
35%
30%25%20%
27,001-30,000 35%
30%25%20%15%10%
5%
Suffolk
$52,242;
$243,101
Income
Exemption
first $10,000 exempt
exclude 10 acres
$0- 41,479100%
for non-spousal relative
41,480- 47,861
50%
47,862- 54,24225%
Modified every January 1st based on Consumer Price Index.
Modification not to exceed 3.5% annually.
Virginia Beach
$63,450
$350,000
Income
Exemption
exclude 10 acres
$0- 47,100100%
for relative
47,001- 51,200
80%
51,201- 55,300
60%
55,301- 59,400
40%
59,401- 63,45020%
Waynesboro
$27,500
$60,000
exclude 1 acre
Net Worth
$0-24,001- 30,001- 36,001- 42,001- 48,001- 54,001
Income24,000 30,000 36,000 42,000 48,000 54,000 60,000
$0 - 14,844
90%
85%
75%
65%
55%
50%
45%
14,845 - 17,188
85%
75%
65%
55%
50%
45%
40%
17,189 - 19,531
70%
60%
55%
50%
45%
40%
35%
19,532 - 21,875
50%
45%
40%
35%
30%25%20%
21,876 - 25,000
35%
30%25%20%15%10%
5%
Williamsburg
N/A
N/A100% deferral
Winchester
$50,000;
$200,000
Income
Exemption
Income
Exemption
less $6,500 of income
exclude 1 acre
$0 -25,000100% $35,001- 40,000
40%
of each non-spousal relative25,001 -30,000
80%
40,001- 50,00020%
30,001 -35,000
60%
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are excluded.)
Accomack
$28,000;
$80,000
Income
Exemption
first $6,500 exempt
exclude 1 acre
$0-15,000100%
for each non-spousal relative15,001-28,000
50%
(Maximum: $500)
Albemarle
$69,452
$200,000
Net Worth
exclude 5 acres
$0-100,001-150,001
Income100,000150,000200,000
$0-30,000100%
90%
80%
30,001-50,000
70%
60%
50%
50,001-69,452
40%
30%20%
Alleghany
$25,000;
$80,000100% exemption on dwelling and 1 acre homesite.
first $6,500 exempt
exclude 1 acre
for each non-spousal relative
Amelia
$30,000
$100,000
Those certified as disabled can apply with the same
first $6,500 exempt
exclude 1 acre gross income and net worth requirement.
Amherst
$50,000;
$150,000
Net Worth
first $6,500 exempt
exclude 1 acre
$0-110,001-120,001-130,001-140,001
Income110,000120,000130,000140,000150,000
$0-20,000100%
95%
90%
85%
80%
20,001-30,000 75%
70%
65%
60%
55%
30,001-40,000 50%
45%
40%
35%
30%
40,001-50,00025%20%15%10%
5%
(Maximum abatement is $600 per year.)
N/A Not applicable
46
Tax Rates 2010
Locality
Combined
Gross Income
Combined
Appomattox
$20,000;
$100,000
Income
Exemption
Income
Exemption
first $6,500 exempt
exclude 1 acre
$0 - 8,300
80% $13,311-14,980
60%
8,301 - 9,970
75%14,981-16,650
55%
9,971 -11,640
70%16,651-18,320
50%
11,641 -13,310
65%18,321-20,000
40%
(Maximum exemption $350)
Arlington
$77,407
$340,000 Income
Exemption
$0- 41,080100%
41,081- 51,560
50% exemption balance deferred
51,561- 77,40725% exemption balance deferred
Augusta
$32,000
$75,000
Relief is based on a complex scale with the amount of relief
exclude 1 acre decreasing as income and net worth increase. Relief ranges
from 90% with income up to $15,000 and net worth up to
$20,000 to 2% with income between $31,000 and $32,000
and net worth between $70,000 and $75,000.
Bath
$50,000
$200,000
Net Worth
exclude 10 acres
$0 - 33,501- 66,801-100,101-133,401-166,701
Income
33,500 66,800100,100133,400166,700200,000
$0-10,000100%
90%
80%
70%
60%
50%
10,001-20,000 90%
80%
70%
60%
50%
40%
20,001-30,000 80%
70%
60%
50%
40%
30%
30,001-40,000 70%
60%
50%
40%
30%20%
40,001-50,000 60%
50%
40%
30%20%10%
Bedford
$35,000
$200,000
85% of total tax
exclude 1 acre $500 minimum relief
Bland
$25,000;
first $5,000 exempt
exclude 1 acre
for non-spousal relatives
Botetourt
$40,000;
$150,000
Income
Exemption
first $6,500 exempt
exclude $0-20,000
90%
for non-spousal relatives1.25 acres20,001-25,000
60%
25,001- 30,000
40%
30,001- 40,00020%
Buchanan
$25,000;
$50,000
$125 exemption or amount of tax liability up to $125.
first $5,000 exempt
exclude 1 acre
Buckingham
$35,000
$80,000 If values or tax rates are increased, the tax for eligible citizens
exclude is frozen at the current amount of taxes
10 acres
Campbell
$32,000;
$75,000
Income
Exemption
exclude 1 acre
$0-24,000100%
for non-spousal relatives24,001-28,000
75%
28,001- 32,000
50%
(Maximum: $500)
Caroline
$35,000;
$85,000
Net Worth
first $6,500 exempt
exclude 10 acres
$0- 45,001
Income
45,000
85,000
$0-12,000
95%
80%
12,001-22,000
75%
60%
22,001-30,000
55%
40%
30,001-35,000
35%20%
Carroll
$23,000;
$80,000
50% of tax on house and one acre of land upon which
first $6,000 exempt
it is situated (maximum: $150).
Charles City
$50,000;
$150,000
Income
Exemption
first $10,000 exempt for
exclude 1 acre
$0-20,000100%
disabled applicant20,001- 30,000
75%
30,001- 40,000
50%
40,001- 50,00025%
(Maximum: $1,000)
47
Combined
Combined
Locality
Gross Income
Chesterfield
$52,000;
$350,000
Income
Exemption
exclude 10 acres
$0- 37,000100%
37,001- 48,500
60%
48,501- 52,000
35%
(Maximum abatement is $2,000 per year for 65%/35% applicants.
Complete tax abated for those eligible for 100% relief.)
Clarke
$55,000;
$250,000
Income
Exemption
Income
Exemption
first $8,000 is exempt
exclude 1 acre
$0 -20,000100% $35,001- 55,00010%
for non-spousal relatives 20,001 -25,000
80%over 55,000
0%
25,001 -30,000
60%
30,001 -35,000
50%
Craig
$30,000
$90,000
Persons qualifying for this exemption shall be exempt from
exclude 1 acre the amount of the taxes assessed against such property
in an amount not to exceed $200
Culpeper
$50,000;
$200,000
Net Worth
first $6,500 exempt
exclude 10 acres
$0- 50,001-100,001-150,001
Income
50,000100,000150,000200,000
$0-20,000100%
80%
60%
40%
20,001-30,000 70%
50%
40%
30%
30,001-40,000 50%
35%20%15%
40,001-50,000 30%25%15%10%
Cumberland
$12,000
$75,000
Income $6,001 - $12,000 – Reduction 50% of tax due
exclude 1 acre Income $6,000 and less – Reduction 75% of tax due
(not to exceed $300)
Dickenson
$25,000;
$75,000
$150 exemption.
first $4,000 exempt
Dinwiddie
$35,000;
$100,000
Income
Exemption
first $5,000 exempt
$0 -28,000100%
for non-spousal relatives28,001 -35,000
50%
Essex
$27,500
$100,000
Income
Exemption
$0-16,000100%
16,001-20,000
80%
20,001-23,500
60%
23,501-27,500
40%
(Maximum: $625 - Must be 65 years old or permanently and totally disabled.)
Fairfax
$72,000;
$340,000
Income
Exemption
first $6,500 exempt
exclude 1 acre
$0- 52,000100%
52,001- 62,000
50%
62,001- 72,00025%
Fauquier
$58,000;
$440,000
On house and up to five acres, 100% exemption.
exclude 5 acres
Floyd
$20,650;
$75,000
Subject to restrictions and conditions the article provides for
first $6,000 exempt
exclude 1 acre the exemption from taxation of real estate owned and
occupied as the sole dwelling of a person not < 65 yrs. of age
or a person determined to be permanently and totally
disabled. Persons qualifying for exemption are deemed to be
bearing an extraordinary tax burden on the property in
relation to their income and financial worth. Persons qualifying
for and claiming exemption shall be exempt from the amount
of the taxes assessed against such property, in an amount
not to exceed $200.00.
Fluvanna
$50,000;
$160,000
Net Worth
exclude 5 acres
$0- 40,001- 80,001-120,001
Income
40,000 80,000120,000160,000
$0-12,500100%
75%
50%25%
12,501-25,000 75%
57%
39%20%
25,001-37,500 50%
39%27%15%
37,501-50,00025%20%15%
5%
48
Tax Rates 2010
Combined
Combined
Locality
Gross Income
Franklin
$25,000;
$80,000
Net Worth first $3,000 exempt
exclude 5 acres
$0-12,001-25,001- 35,001- 50,001
Income12,00025,000 35,000 50,000 80,000
$0 - 9,000 90%
80%
70%
50%
35%
9,001-12,000 75%
65%
50%
30%20%
12,001-15,000 65%
55%
40%20%10%
15,001-18,000 55%
45%
30%10%10%
18,001-25,000 45%
35%20%10%10%
Frederick
$50,000;
$150,000
Income
Exemption
Income
Exemption
first $8,500 exempt
exclude 1 acre
$0 -20,000100% $25,001- 30,000
35%
60%
30,001- 50,00010%
Giles
$45,000
$65,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -15,000
80%25,001- 35,000
40%
15,001 -25,000
60%
35,001- 45,00020%
Gloucester
$32,000
$100,000
Income
Exemption
exclude 10 acres
$0-20,000100% of tax due
20,001-25,000 $775 max
25,001- 32,000 $600 max
Goochland
$67,000;
$250,000100% exemption.
exclude 10 acres (Maximum: $800)
Grayson
$20,000;
$75,000100% exemption
first $2,500 exempt
exclude 1 acre (Maximum exemption $175)
Greene
$26,000;
$75,000
Income
Exemption
first $6,500 exempt
exclude 5 acres
$0-10,000100%
75%
18,001-26,000
55%
Greensville
$30,000
$75,000
Up to $300 annual tax relief.
Halifax
$22,000
$60,000
Income
Exemption
exclude 1 acre
$0-15,000100%
15,001-20,000
75%
20,001-22,000
50%
(Maximum exemption $500)
Hanover
$50,000;
$200,000 Income
Exemption
exclude 10 acres
$0-20,000100%
for non-spousal relatives20,001- 30,000
75%
30,001- 40,000
50%
40,001- 50,00025%
Henrico
$62,700; first $10,000 of $350,000100% relief up to $3,000
each relative excluded
exclude 10 acres
Henry
$17,000;
$50,000
Income
Exemption
Income
Exemption
first $4,000 exempt
exclude 1 acre
$0 - 9,000
90% $12,001-13,000
50%
9,001 - 9,961
80%13,001-14,000
40%
9,962 -11,000
70%14,001-15,000
30%
11,001 -12,000
60%15,001-16,00020%
16,001 - 17,00010%
(Maximum: $300)
Isle of Wight
$39,300;
$168,501
Option to defer or taxpayer may exempt.
first $5,000 exempt
exclude 1 acre
Income
Exemption
$0-22,400100%
22,401-28,100
75%
28,101- 33,600
50%
33,601- 39,30025%
(Maximum: $800)
James City
$45,000;
$200,000
The first $112,000 of assessed value is exempt.
first $6,500 exempt
exclude 10 acres
King and Queen $35,000
$60,000
Up to 100% exemption
exclude 2 acres
King George
$25,000;
$60,000100% exemption.
first $1,500 exempt
49
Combined
Combined
Locality
Gross Income
King William
$50,000
$100,000
Up to $1,000 of tax relief per year.
exclude 5 acres
Lancaster
$20,500;
$100,000
Income
Exemption
first $2,500 exempt
exclude 1 acre
$0-14,400100%
80%
16,401-18,500
60%
18,501- 20,500
40%
Lee
$20,500;
$70,000
Income
Exemption
first $2,000 exempt
exclude 1 acre
$0-14,000100%
75%
16,001-18,000
50%
18,001-20,50025%
(Maximum: $200)
Loudoun
$72,000;
$440,000100% exemption on home and ten acres of lot.
exclude 10 acres
Louisa
$40,000;
$100,000
Sliding scale (maximum $1,000)
$6,500 exempt for exclude 10 acres
non-spousal relative
Madison
$30,000
$50,000
Taxpayers who qualify for deferral shall be entitled to have
exclude 1 acre their total real estate tax remain at the amount of such tax
for subsequent years until they no longer qualify for deferral.
Mathews
$35,000
$100,000
Income
Exemption
(elderly only)
exclude 5 acres
$0-23,000100%
23,301-27,000
80%
27,001- 31,000
60%
31,001- 35,000
40%
(Maximum: $900)
Middlesex
$25,000;
$75,000
Income
Exemption
first $3,000 exempt
exclude 1 acre
$0-13,000100%
80%
16,001-19,000
60%
19,001-22,000
40%
22,001 - 25,00020%
Montgomery
$35,000
$100,000
Exemption from 40% to 100% of tax based on
exclude 1 acre sliding scale.
Nelson
$50,000
$100,000.
Exemption based on sliding scale of income/net worth.
first $3,000 exempt
exclude 1 acre
other than owner
New Kent
$50,000 $75,000 Exemption $500 maximum.
exclude 10 acres
Northampton
$22,000
$80,000
Percentage based on net worth and income.
exclude 1 acre
Northumberland $20,000
$100,000
Percentage based on net worth and income.
exclude 1 acre
Orange
$37,000;
$110,000
exclude 5 acres
$0-22,001- 44,001- 66,001- 88,001
Income22,000 44,000 66,000 88,000110,000
$0-15,000 90%
80%
70%
60%
50%
15,001-20,000 80%
70%
60%
50%
40%
20,001-26,000 70%
60%
50%
40%
30%
26,001-31,500 60%
50%
40%
30%20%
31,501-37,000 50%
40%
30%20%10%
Page
$21,500
$114,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -14,000100% $16,001-17,000
40%
14,001 -15,000
80%17,001-18,000
30%
15,001 -16,000
60%18,001-19,00025%
19,001-21,50020%
Patrick
$22,000
$100,000
(Maximum: $300)
exclude 1 acre
Pittsylvania
$18,000;
$60,000
Percentage relief from 20% to 90% based on
first $4,000 exempt
exclude 1 acre net worth and income. Maximum exemption is $300.
50
Tax Rates 2010
Combined
Combined
Locality
Gross Income
Powhatan
$50,000;
$200,000
Income up to $50,000 receives exemption of up to $800 off
first $7,500 exempt for
exclude 1 acre of taxes on one acre and home.
disabled only; first $6,500
Prince Edward
$22,000
$150,000
N/A
exclude 1 acre
Prince George
$45,000
$120,000
Income
Exemption
exclude 5 acres
$0-28,000100%
28,001- 45,000
50%
Prince William
$74,200;
$340,000
Income
Exemption
deduct $7,500 of
exempt 25 acres
$0- 51,200100%
disability income;
51,201- 58,900
75%
each relative deducts up
58,901- 66,600
50%
to $10,000 of income
66,601- 74,20025%
Pulaski
$25,000;
$55,000Percentage based on net worth and income.
first $2,500 exempt
exclude 3 acres
Rappahannock $22,791
$150,000
Income
Exemption
exclude 5 acres
$0-20,243100%
20,244-22,791
50%
Richmond16,000
70,000
Income
Exempt
$0-10,000100%
10,001-12,000
80%
12,001-14,000
60%
14,001-16,000
40%
Roanoke
$56,566
$200,000
Value of home and 1 acre frozen at prior years assessment
exclude 1 acre as long as owner qualifies.
Rockbridge
$50,000;
$200,000
Income
Exemption
exclude 2 acres
$0-18,000
80%
60%
28,001- 38,000
40%
38,001- 50,00020%
Rockingham
$32,000;
$70,000
Net Worth
first $6,500 exempt
exclude 1 acre
$0- 35,001- 50,001
Income
35,000
50,000 70,000
$0-12,000100%
75%
50%
12,001-17,000
80%
65%
40%
17,001-24,000
50%
40%
30%
24,001-32,00025%15%10%
over 32,000
0%
0%
0%
Russell
$27,000;
first $2,500 exempt
exclude 1 acre
Scott
$21,000
$75,000100% exemption on first $9,000 assessed value.
exclude 1 acre Maximum relief is $100.
Shenandoah
$30,000;
$100,000
Income
Exemption
Income
Exemption
first $3,000 exempt
exclude 1 acre
$0 -15,000100%
22,501-25,500
50%
80%
25,501-27,000
40%
17,501 -20,000
70%
27,001-30,000
30%
20,001 -22,500
60% Smyth
$22,000;
$50,000
exclude 1 acre
$0-28,001- 41,001
Income28,000
41,000 50,000
$0-10,000
80%
64%
56%
10,001-14,000
70%
55%
40%
14,001-18,000
55%
40%
30%
18,001-22,000
40%25%15%
(Maximum relief is $200.)
Southampton
$30,000;
$80,000
Sliding scale from 10% to 90% relief based on gross income
first $6,000 exempt
exclude 1 acre and net worth.
N/A Not applicable.
51
Combined
Combined
Locality
Gross Income
Spotsylvania
$50,000;
$150,000100% exemption (maximum: $1,000).
first $5,500 exempt
exclude 10 acres
Stafford
$40,000;
$400,000100% exemption: $35,000 income; max. net worth $300,000
first $4,000 exempt
exclude 2 acres 50% exemption: $30,000 income; max. net worth $400,000
50% exemption: $40,000 income; max net worth $200,000
Surry
$30,000;
$100,000
Income
Exemption
first $6,000 for
exclude 1 acre
$0-15,000100%
non-spousal relatives15,001-20,000
75%
20,001-25,000
50%
25,001- 30,00025%
(Maximum: $500)
Tazewell
$25,000;
(elderly only)
first $4,000 exempt
exclude 1 acre (Maximum: $300)
Warren
Category I:
$100,000100% exemption.
Ages 65 to 69: $26,500
exclude 5 acres
Category II:100% exemption.
Over age 70: $30,000
Washington
$23,038;
$100,000
Net Worth
exclude 1 acre
$0- 33,001- 66,001
Income
33,000
66,000100,000
$0- 9,277
80%
64%
56%
9,278-13,764
60%
48%
42%
13,765-18,401
40%
32%28%
18,402-23,03820%16%14%
Westmoreland
$20,000
$60,000
65 years or older or permanently and totally disabled for a tax
exclude 1 acre relief amount of up to $300. Must file by May 1st of each year.
Income
Exemption
Income
Exemption
$0 -14,000100% $16,001-18,000
60%
14,001 -16,000
80%18,001-20,000
40%
Wise
$42,000;
$85,000
Maximum $200 exemption.
$4,000 exempt
exclude 1 acre
Wythe
$30,000;
$80,000
$200 exemption.
first $5,000 exempt
exclude 1 acre
York
$50,000;
$200,000
Income (1 Owner)Income (2 Owners)
Exemption
exempt $10,000 of income exclude 10 acres
$0 -19,550
$0-22,350100%
for non-spousal relatives19,551-29,70022,351- 31,567
up to $600
29,701-39,850
31,568- 40,784
up to $420
39,851-50,000
40,785- 50,000
up to $300
Towns (Note: Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and
Abingdon
$17,000;
$40,000
exclude lot
$0-20,001- 30,001
Income20,000
30,000 40,000
$0 -11,000
80%
64%
56%
11,001-13,000
60%
48%
42%
13,001-15,000
40%
32%28%
15,001-17,00020%18%14%
Altavista
$32,000;
$75,000
Income
Exemption
exclude 1 acre
$0-24,000100%
75%
28,001-32,000
50%
(Maximum: $500)
Appalachia
See Wise County
see Wise County If approved by the county, taxpayers receive $50 off bill.
Ashland
$30,000
$100,000
50% exemption.
Berryville
$22,000
$65,000
N/A
first $6,500 exempt
N/A Not applicable.
52
Tax Rates 2010
Combined
Combined
Locality
Gross Income
Towns (continued)
Big Stone Gap
$22,000;
$85,000
Maximum exemption is $100.
first $4,000 exempt
Blacksburg
$40,000;
$100,000
Income
Exemption
Deferral
$0-25,600100%
0%
60%
40%
32,001-40,000
40%
60%
Bluefield
$25,000
$75,000100% exemption. up to $200. (elderly only)
exclude 1 acre
Bowling Green
$18,000
$60,000
N/A
Boyce
$55,000
$250,000
Same as plan for Clarke County.
Bridgewater
$11,000;
$30,000
Net Worth
first $2,000 exempt
$0-15,001-20,001-25,001
Income15,00020,00025,000 30,000
$0 - 6,500
80%
64%
56%
40%
6,501- 8,000
60%
48%
42%
30%
8,001- 9,500
40%
32%28%20%
9,501-11,00020%16%14%10%
Broadway
$18,000
$50,000
(elderly only)
Brookneal
$22,000
$60,000
Income
Exemption
first $2,500 exempt
$0-10,000100%
80%
12,001-14,000
70%
14,001-16,000
60%
16,001-18,000
50%
18,001-20,000
40%
20,001-22,000
30%
(Maximum: $300)
Chilhowie
$22,000
$35,000
Up to 100% exemption
exclude 1 acre
Chincoteague
$17,500 $50,000
Income
Exemption
first $6,500 exempt
exclude 1 acre
$0-12,500100%
50%
Christiansburg
$35,000
$100,000
Income
Exemption
$0-22,400100%
22,401-28,000
60%
28,001- 35,000 40%
Clifton Forge
$20,000
$30,000
Net Worth
$0-10,001-15,001-20,001-25,001
Income10,00015,00020,00025,000 30,000
$0 - 8,500100%
95%
90%
85%
80%
8,501-12,500 75%
70%
65%
60%
55%
12,501-16,500 50%
45%
40%
35%
30%
16,501-20,00025%20%15%10%
5%
Clintwood
$25,000
$75,000
N/A
exclude 1 acre
Coeburn
$32,000;
$75,000
50% exemption (maximum $50).
(elderly only)
first $4,000 exempt
for 3rd occupant
Colonial Beach $17,500 or
$100,000
Deferral is equal to the amount by which the property tax
$25,000 with spouse
exceeds the tax for the year in which the owner became 65 or
disabled.
N/A Not applicable.
53
Combined
Combined
Locality
Gross Income
Towns (continued)
Culpeper
$35,000;
$200,000
exclude 1 acre
$0-25,001- 50,001- 75,001
Income25,000
50,000 75,000100,000
$0-20,000100%
90%
80%
70%
20,001-25,000 90%
60%
50%
45%
25,001-30,000 70%
40%
35%
30%
30,001-35,000 50%25%22%20%
Net Worth
$100,001-125,001-150,001-175,001
Income125,000150,000175,000200,000
$0-20,000 60%
50%
40%
30%
20,001-25,000 40%
35%
30%25%
25,001-30,00025%20%15%10%
30,001-35,00015%12%10%
5%
Dublin
$23,200;
$55,000
Income
Exemption
first $2,500 exempt
exclude 3 acres $0-15,000
80%
for each relative15,001-18,500
60%
18,501-21,000
40%
21,001-23,20020%
Dumfries
$71,300
$340,000100% exempt
Floyd
$17,000
$55,000
$50 deduction from real estate bill for each year that such
first $6,000 exempt
person qualifies for relief.
Front Royal
$14,079
$100,000
Deferral or exemption.
exempt 1 acre
Glasgow
$30,000;
$75,000
Income
Exemption
first $6,500 exempt
$0-13,000
80%
60%
18,001-23,000
40%
23,001- 30,00020%
Gordonsville
$22,000;
$55,000
Income
Exemption
first $4,000 exempt
$0- 7,000
80%
7,001- 9,000
60%
9,001-10,500
50%
10,501-12,000
40%
12,001-18,00020%
If the total combined financial worth is $18,000 or less,
the above tax exemption is reduced by 0%
Grundy
$16,500
$50,000
Follow Buchanan County rates.
Hamilton
$72,000
$440,000
All owner(s) of the dwelling, excluding the spouse, are at least exclude 3 acres 65 years of age or premanently and totally disable on 12/31/06. The title of the dwelling is held on Jan. 1, 2007, by the applicant(s) seeking relief. The applicant(s) may reside in a hospital or nursing home for physical or mental care; however to qualify for real property tax relief; the dwelling may not be rented for monetary compensation.
Haymarket
$71,300;
$340,000100% exemption if income is less than $22,000. 100% deferral exempt $10,000
exclude 1 acre if income is less than 85% of HUD low income limit; 75% defer-
for non-spousal relative;
ral if income is less than 90% of HUD low income limit; 50% exempt $7,500 of disabled
deferral if income is less than 95% of HUD low income limit;
25% deferral if income is less than HUD low income limit.
Haysi
$25,000
$75,000
N/A
exclude 1 acre
Herndon
$72,000
$340,000
Income
Exemption
exclude 1 acre
$0- 52,000100%
52,001- 62,000
50%
62,001- 72,00025%
Hillsville
$23,000;
$80,000
50% exemption.
(elderly only)
first $6,000 exempt
exclude 1 acre (Maximum: $150)
for others in household
Hurt
$12,000;
$30,00020% reduction on existing rate on assessed valuation.
(elderly only)
first $4,000 exempt
N/A Not applicable.
54
Tax Rates 2010
Combined
Combined
Locality
Gross Income
Towns (continued)
Independence
$5,000
$10,000
Deferred taxes attached as lien on property and collected at
exempt 1 acre
time of sale.
Iron Gate
$20,000
55,000
N/A
Lebanon
$27,000;
$75,000
50% exemption.
first $2,500 exempt
exclude 1 acre
Leesburg
$72,000
$440,000100% exemption.
exclude 10 acres
Louisa
$35,000
$85,000
N/A
Luray
$21,500
$114,000
Income
Exemption
Income
Exemption
exclude 1 acre
$0 -14,000100% $18,001-19,00025%
14,001 -15,000
80%19,001-20,00020%
15,001 -16,000
60%20,001-21,50010%
16,001 -17,000
40%over 21,500
0%
17,001 -18,000
30%
Marion
$22,000
$35,000
50% exemption.
Mount Jackson $20,000
$55,000
Income Exemption
$0 -10,000
85%
10,001 -12,500
75%
12,501 -15,000
65%
15,001 -17,500
55%
17,501 -20,000
45%
Narrows
$25,000
$35,000
Determined by Giles County code.
(elderly only)
New Market
$14,000
$55,000
Income
Exemption
$0 - 8,000
75%
8,001 - 9,500
65%
9,501 -11,000
55%
11,001 -12,500
45%
12,501 -14,000
35%
Onancock
$17,500
$50,000
Income
Exemption
(elderly only)
$0-12,500100%
12,501-17,500
50%
Orange
$19,500;
$55,000
Net Worth
(elderly only)
first $4,000 exempt
$0-15,001-25,001- 35,001- 45,001
Income15,00025,000 35,000 45,000 55,000
$0-12,000 80%
64%
56%
40%
32%
12,001-14,500 60%
48%
42%
30%24%
14,501-17,000 50%
40%
35%25%20%
17,001-19,500 40%
32%28%20%16%
Pamplin
$15,000;
$90,000
Determined by Appomattox County code.
first $6,500 exempt
exclude 1 acre
Pound
$16,000
$75,000
50% exemption (maximum $50).
Pulaski
$15,000
$45,000
Income
Exemption
exclude 3 acres
$0- 8,500
80%
8,501-10,500
60%
10,501-12,500
40%
12,501-15,00020%
Purcellville
$72,000;
$440,000
Exemption: Amount by which the real estate tax exceeds 0.5% first $7,500 exempt
exclude 10 acres of gross combined income. Deferral: up to 100%.
Remington
$52,000;
$195,000100% exemption.
first $8,500 exempt
N/A Not applicable.
55
Combined
Combined
Locality
Gross Income
Towns (continued)
Rocky Mount
$25,000
$80,000
Net Worth
exclude 5 acres
$0-12,001- 25,001- 35,001- 50,001
Income12,00025,000 35,000 50,000 80,000
$0- 5,000 95%
85%
75%
65%
40%
5,001- 9,000 85%
75%
65%
40%
30%
9,001-12,000 75%
65%
50%
30%20%
12,001-15,000 65%
55%
40%20%10%
15,001-18,000 55%
45%
30%10%10%
18,001-21,000 45%
35%20%10%10%
Round Hill
$62,000 real estate;
$240,000 real Follows Loudoun County plan.
$52,000 personal prop.
estate; $195,000
personal property
Smithfield
$30,000
$150,000
Determined by Isle of Wight County code.
Strasburg
$25,001
$65,000
Income
Exemption
exclude 1 acre$0 - 10,000100%
10,001 - 12,500
85%
12,501 - 15,000
75%
15,001 - 17,500
55%
17,501 - 20,000
45%
20,001 - 25,000
30%
The Plains
$75,000
N/A100% exemption.
Vienna
$72,000
$340,000
Income
Exemption
$0- 52,000100%
52,001- 62,000
50%
62,001- 72,00025%
Vinton
$56,600;
$175,000100% exemption.
first $6,500 exempt
exclude 1 acre
Wachapreague $20,000
$50,000
Partial exemption.
Warrenton
$30,000;
$100,000100% exemption.
first $6,500 exempt
West Point
$20,000
$60,000
Income
Exemption
exclude 1 acre$0 - 10,000100%
10,001 - 15,000
75%
15,001 - 20,000
50%
Wise
$42,000;
first $4,000 exempt
Woodstock
$25,000
$65,000
Income
Exemption
$0 - 10,000100%
10,001 - 12,500
85%
12,501 - 15,000
75%
15,001 - 17,500
55%
17,501 - 20,000
45%
20,001 - 25,000
30%
Wytheville
$15,000;
$50,000100% exemption (maximum: $75.00).
first $5,000 exempt
N/A Not applicable.
56
Tax Rates 2010
Table 3.2
Real Property Renter Tax Relief Plans for the Elderly and Disabled, 2010
Combined
Combined
Locality
Gross Income
Net Worth
Relief Plan
Cities (Note: Only cities that responded to the items in this table are listed.)
Alexandria
$25,600; renters may deduct first
$75,000
Monthly
Maximum
$7,500 of disability income & first
Income
Grant Annual Benefit
$6,500 for each roommate
$0 - 12,800
$342
$4,100
12,801 - 15,000
300
3,600
15,001 - 18,000258
3,100
18,001 - 21,0002172,600
21,001 - 25,6001712,050
Charlottesville
$50,000; first $7,500 of $125,000
permanent disability compensation
exempt; first $8,500 for non-spousal
relative exempt
Relief equals 25% of the amount derived
by subtracting 24% of previous year’s gross combined income from actual rent or
$6,000 for previous year, whichever is less
Fairfax
$40,000; first $7,500 exempt
$420 annual payment.
$150,000
for disabled; first $6,500 exempt
for each relative
Falls Church $35,950
$150,000
Varies based on income and assets;
maximum grant of $1,500 annually.
Counties (Note: Fairfax was the only county that responded to the items in this table.)
Fairfax
$22,000; first $6,500 exempt $75,000
Rental grant applicants must
for each relative pay 30% or more of their gross income
toward their rent. If granted, renter can receive an annual check for between $225 and $575.
Towns (No towns responded as having rental relief plans.)
57
Table 3.3
Real Property Tax Relief Plans for the Elderly and Disabled Homeowners: Number of Beneficiaries and
Foregone Tax Revenue
Year for Which
Number of Foregone Tax
Average Foregone Tax
Locality
Data Apply
Beneficiaries
Revenue ($)
Revenue per Beneficiary ($)
Cities (Note: All cities responded to this survey. Those that answered “not applicable” for all items in this table are excluded.)
Alexandria20101,229
4,419,433
3,596
Bedford2009222,802127
Buena Vista2009169
67,361
399
Charlottesville2009
514
690,0161,342
Chesapeake2010
3,721
4,344,6841,168
Colonial Heights2010
335
348,3851,040
Covington200914822,056149
Danville2010216
53,605248
Fairfax2010253
574,0002,269
Falls Church2010
53
72,1761,362
Franklin2009
78
34,836
447
Fredericksburg*
...151182,1641,206
Galax
...
6017,462291
Hampton20102,1042,079,553
988
Harrisonburg2009122
67,371
552
Hopewell2010
363219,990
606
Lexington2009
74
33,161
448
Lynchburg2010
961
715,147
744
Manassas2010295
662,4002,245
Manassas Park2010
94192,7682,051
Martinsville2010257
59,778233
Norfolk2009
5,129
8,531,6121,663
Norton2010
83
7,383
89
Petersburg2010
309
89,764290
Poquoson2009145211,9421,462
Radford2010
90
59,963
666
Richmond
...2,9412,500,000
850
Roanoke20102,002
671,309
335
Staunton*
...217184,791
852
Virginia Beach
...
7,66616,292,6512,125
Waynesboro2010184101,692
553
Winchester*
...
408
601,2961,474
Cities total
30,393
44,111,5511,451
Counties (Note: All counties responded to this survey. Those that answered “not applicable” for all items in this table are excluded.)
Albemarle2009
756
946,6871,252
Alleghany2009
310129,770
419
Amelia*
...245
39,606162
Amherst2010
690195,822284
Appomattox
...15027,404183
Augusta2010
598235,579
394
Bath2009261
84,019
322
Bedford2010
455249,554
548
Bland
...
7212,220170
Botetourt2009
471244,560
519
Buchanan2009265
51,058193
Buckingham2009
76
6,474
85
Campbell2010
693218,495
315
Caroline2010239113,625
475
Carroll2009
453
61,026135
Chesterfield2010
3,445
4,449,3371,292
Clarke2010189173,797
920
Craig*
...
6714,059210
Culpeper2010
472
…
…
Cumberland201023
4,987217
Dinwiddie2010
374216,519
579
Essex2009103
51,021
495
Fairfax2009
8,02725,201,283
3,140
Fauquier
…1,0072,259,7722,244
Floyd2010
79
... ...
... Did not reply.
* Locality’s response is the same as the previous year’s. The information is retained because as the answer from the previous year is in
all likelihood of the same magnitude as this year’s answer, it should still provide a good estimate of the amounts foregone.
58
Tax Rates 2010
Table 3.3 Real Property Tax Relief Plans for the Elderly and Disabled Homeowners: Number of Beneficiaries
and Foregone Tax Revenue (continued)
Year for Which
Locality
Data Apply
Beneficiaries
Revenue ($)
Fluvanna2010
334200,924
602
Franklin2009
381
88,979234
Giles2009287
51,336179
Gloucester2010
387
... ...
Goochland2010
547
387,552
709
Grayson2009286
38,795136
Greene2010192
65,407
341
Greensville2009
4812,443259
Halifax2010213
56,251264
Hanover20101,6191,733,3351,071
Henrico2009
5,973
8,773,2801,469
Henry2009
422
64,586153
Isle of Wight2009
402173,376
431
James City2010
577
506,200
877
King & Queen2009
6920,187293
King George2010
3019,992
666
King William2010253203,466
804
Lancaster2010
5716,766294
Loudoun20091,932
... ...
Louisa2010
557
33,466
60
Madison2010
61,807
301
Mathews2009
91
37,551
413
Middlesex2010
7125,953
366
Montgomery
...
550
346,555
630
Nelson2010214
81,743
382
New Kent2009125
62,448
500
Northampton2009
57
…
…
Northumberland2010
8116,601205
Orange2009250149,439
598
Page2010
433
74,170171
Pittsylvania2010259
46,287179
Powhatan2010
365292,000
800
Prince Edward2009
41
5,580136
Pulaski
...
456192,562
422
Rappahannock2009
47
66,3021,411
Richmond200915
4,210281
Roanoke20101,991
702,720
353
Rockbridge2010274119,414
436
Rockingham2010
552202,557
367
Russell2010
938
... ...
Scott2009
909112,000123
Shenandoah2010272130,257
479
Southampton2009133
53,013
399
Spotsylvania2010
899
773,804
861
Stafford2010
8791,487,9311,693
Surry
...
98
38,523
393
Tazewell2009
547125,082229
Warren2010210
343,8561,637
Washington2010
776152,634197
Westmoreland2009
8021,244266
Wise20101,613296,057184
Wythe2009
429
70,702165
York2010
710
523,546
737
Counties total
44,592†
53,989,5631,211
Cities and counties total
74,985†
98,101,1141,308
... Did not reply.
* Locality’s response is the same as the previous year’s. The information is retained because as the answer from the previous year is in all
likelihood of the same magnitude as this year’s answer, it should still provide a good estimate of the magnitude of amounts foregone.
†
Sum does not include figures from those localities which did not provide estimates of foregone revenue.
59
Table 3.3 Real Property Tax Relief Plans for the Elderly and Disabled Homeowners: Number of Beneficiaries
and Foregone Tax Revenue (continued)
Year for Which
Locality
Data Apply
Beneficiaries
Revenue ($)
Abingdon
...
58
4,206
73
Altavista2009
7710,157132
Appalachia2009
86
4,300
50
Berryville*
...
68
... ...
Big Stone Gap200916526,627161
Blacksburg
...
3811,800
311
Broadway*
...2
65
33
Brookneal*
...262,538
98
Chilhowie200913
816
63
Chincoteague
...
312,170
70
Christiansburg
...18823,909127
Clintwood*
...
33
4,359132
Colonial Beach*
...25
7,500
300
Crewe20091192192
Culpeper2009
60
... ...
Dublin2009171,326
78
Gordonsville2010232,333101
Hamilton201010
6,521
652
Haymarket2010
8
3,188
399
Haysi
...24
3,401142
Herndon2009117
81,707
698
Hillsville2009271,177
44
Iron Gate*
...111,361124
Kilmarnock2009
7
680
97
Louisa200915
4,950
330
Lovettsville2010
3214,647
458
Luray2010
8618,705218
Marion200925
782
31
Middleburg20092615,935
613
Narrows2009
56
7,210129
New Market2010151,000
67
Occoquan
...15
... ...
Orange2010
30
3,920131
Pound2009241,200
50
Rocky Mount2009
58
3,496
60
Round Hill200913
6,808
524
Smithfield
...
38
8,936235
Stanley2010
41
3,850
94
Stephens City201028
... ...
Strasburg2010
49
6,971142
Timberville*
...292,690
93
Vienna2010
306275,500
900
Wachapreague*
…
3192
64
Warrenton2010
741,63622
West Point20102111,703
557
Windsor2009141,973141
Wise2009
75
7,285
97
Woodstock201028
4,507161
Wytheville
…
98
7,426
76
Towns total2,143†
611,655285
Cities, counties and towns total
77,128†
98,712,769
N/A
... Did not reply.
* Locality’s response is the same as the previous year’s. The information is retained because as the answer from the previous year is in all
likelihood of the same magnitude as this year’s answer, it should still provide a good estimate of the magnitude of amounts foregone.
N/ANot applicable because towns are subunits of counties.
†
Sum does not include figures from those localities which did not provide estimates of foregone revenue.
60
Tax Rates 2010
Section 4
Land Use Value Assessments for Agricultural, Horticultural,
Forestal, and Open Space Real Estate, 2010
The Code of Virginia, §§ 58.1-3230 through 58.1-3244,
allows any locality that has adopted a comprehensive land
use plan to enact a local ordinance providing for special
assessments of agricultural, horticultural, forestal, and
open space real estate. (Also see Article 10, Section 2, of
the Constitution of Virginia.) Before implementing such
an ordinance, the locality’s land use plan must have been
adopted by June 30 of the year preceding the one in which
taxes are first assessed and levied under the special assessment provision. (For localities that have adopted a fiscal year
assessment date of July 1, the plan must have been adopted
by December 31 of the preceding year.)
Since 1957, every state has enacted legislation allowing
some type of preferential treatment of farm land and in some
states, like Virginia, open space land has also been included.
There is an ongoing debate among tax specialists about
how effectively preferential assessment slows conversion
of land to more intensive uses. If the difference in returns
from farming and development is high enough, development will occur even if farmland is taxed at a zero rate. A
1998 study showed that preferential assessment of farmland
“... produced a gradual but significant difference in the loss
of farmland that after a 20-year period amounted to about 10
percent more of land in a county being retained in farming
than would have otherwise been the case.”1 This was a general result and the effectiveness of the policy would depend
on local circumstances with greater success associated with
modest development pressure.
Agricultural, Horticultural, Forestal,
and Open Space Real Estate
The authorizing statute sets forth certain definitions for
qualifying property. Real estate devoted to agricultural use
includes either land devoted to the bona fide production for
sale of plants and animals useful to man or land that meets
the requirements for payments or other compensation pursuant to a soil conservation program. Real estate devoted to
horticultural use is either land devoted to the bona fide production for sale of fruits, vegetables, and nursery and floral
products, or land that meets the requirements for payments
from a soil conservation program. Real estate devoted to
1
Adele C. Morris, “Property Tax Treatment of Farmland: Does
Tax Relief Delay Land Development,” Helen F. Ladd, editor.
Local Government Tax and Land Use Policies in the United
States. (Northampton, MA: Edward Elgar, 1998), p. 156.
forestal use is land devoted to tree growth in such quantity
and so spaced as to constitute a forest area. And finally,
real estate devoted to open space is real property used to
preserve park and recreational areas, conserve land or other
natural resources, or preserve floodways and land of historic
or scenic value. Under this definition, golf courses can be
considered open space property.
Agricultural and horticultural land must consist of a
minimum of five acres, unless the acreage is used for aquaculture or raising specialty crops, in which case it may be
less than five acres. Forestal land must consist of a minimum
of 20 acres. Open space land must consist of a minimum of
five acres. Exceptions include land adjacent to a scenic river,
a scenic highway, a Virginia Byway, or public property in
the Virginia Outdoors Plan as well as property in any city,
county, or town having population density greater than 5,000
per square mile; in those localities the governing body may
adopt a two acre minimum.
Local Authority in Land Use
Assessments
Nineteen cities, 75 counties and 20 towns reported having
some type of real estate subject to land use assessment in
2010. A locality is not required to include each of the four
classifications of property in its local ordinance. It may
choose which classification to subject to land use assessment. Twelve cities, 35 counties, and 13 towns reported
excluding one or more types of property. Upon the adoption
of a land use assessment ordinance, the locality is authorized
to direct a general reassessment in the following year.
In order to have their land assessed on the basis of use,
property owners must apply to the local assessing officer at
least 60 days preceding the tax year for which the special
assessment is sought.2 Localities may also require the owner
to pay an application fee.
Localities may also have a minimum prior use requirement. An amendment to § 58.1-3132 effective July 2001,
permits prior use requirements to be waived for real estate
devoted to the production of agricultural and horticultural
crops that require more than two years from initial planting
until commercially feasible harvesting.
2
In the case of a general reassessment, the property owner may
submit the application up until thirty days after the notice of an
increase in assessment.
61
Finally, a 2009 modification to § 58.1-3230 provides
that property that would otherwise qualify for land use
assessment is not disqualified because a portion of the property is being used for a different purpose, if it is authorized
by a special use permit or allowed by zoning. However,
that portion being used for a different purpose is deemed a
separate piece of property for assessment purposes.
The Use of Special Assessments
In 1973, the first year in which local ordinances could
take effect, only four localities—the counties of Fauquier,
Loudoun, Prince William and the city of Virginia Beach—
adopted special assessment ordinances. Currently, 114
localities report land use assessment ordinances in effect
for at least one type of property. The total acreage reported
covered is 251,087 for cities, 6,634,991 for counties and
68,703 for towns.
Localities reporting agricultural assessment ordinances
number 107, while localities with forestal assessment
ordinances number 86, and those with horticultural special
assessments number 87. Open space special assessments are
less common; only 64 localities report them. The breakdown
of types of special assessment is shown in the text table.
Types of Special Assessments, 2010
Assessment Type
Agricultural
Forestal
Horticultural
Open space
Cities
14
13
13
10
Counties
Towns
Total
75
18107
6112
86
6410
87
45
9
64
Application Fees FOR AGRICULTURAL LAND
More localities charge special assessment application fees
for agricultural land than for any other type. Application
fees for agricultural land vary widely by locality. Among
the cities, six report charging no fee, two report charging a
one-time fee, eight report a flat fee for each application, and
three report a base fee plus an additional amount per acre.
Reported fees range as high as $300 in the city of Staunton
for its one-time fee.
Among the 75 counties reporting having land use
assessments, two (Isle of Wight and Stafford) report charging no fees, 31 report a flat fee, one (York) reports a flat fee
revalidated every sixth year, and 41 report charging some
variant of a base fee plus an additional amount per acre or
per parcel.
Twenty towns report having land use assessments. Four
report using the same method for determining application
fees as used by the county in which the town is located.
Five report imposing no fees, five charge a base fee plus an
additional amount per acre, and four charge a flat rate. The
highest application fee reported is that of Blacksburg, which
has a flat fee of $150.
To demonstrate the application fee cost per property
owner, an example is shown in Table 4.1 for a 100 acre
parcel. Using the cities and counties that charge application
fees, it was determined that the fees range from a minimum
62
of $10 charged by 24 localities to a maximum of $500 in
New Kent County. The unweighted average charge is $42,
while the median fee is $20.
Valuing Real Estate for Land Use
Assessment
The local assessing officer has responsibility for determining
which real estate meets the state-imposed criteria for land use
assessment. This officer may request an opinion, depending
on the type of property, from the Director of the Department
of Conservation and Recreation, the State Forester, or the
Commissioner of Agriculture and Consumer Services. These
agency heads are also authorized to provide, either to the
commissioner of revenue or to the assessing officer of each
locality that has adopted a land use assessment ordinance, a
statement of uniform statewide standards to be used in determining the qualifications for each type of property. Further,
the State Land Evaluation Advisory Council (SLEAC) is
required to provide each locality using special assessments
with a recommended range of suggested values for each type
of property, based on the productive earning power of that
particular type of land. For the SLEAC estimates by locality and property classification, see http://usevalue.agecon.
vt.edu/estimatesTY2011_income.htm.
Only those indices of value that relate to agricultural,
horticultural, forestal, or open space use may be considered
in determining the assessment. Any structure not related to
such special use and the real estate upon which the structure
is located cannot be included in the special assessment, but
must be taxed on the basis used for assessing other real
property in the locality.
In the 2010 survey we included a question about the use
value per acre used by the locality to determine the taxable
value of Class I agricultural land, one of several classifications of agricultural land estimated by SLEAC. Sixty-six
localities (10 cities and 56 counties) provided information.
We then compared these values to the SLEAC values as
shown in the following table.
Locality Use Value/Acre Compared to SLEAC
Use Value for Class I Agricultural Land, 2010
% of SLEAC Value
Cities
Counties
Total
Less than 50% 112
50% to 99% 31114
100% 2
5
7
101% to 150% 0
8
8
Over 150% 4
31
35
Total10
56
66
In two localities, one city and one county, the local valuation was less than 50 percent of SLEAC’s valuation. In 14
localities the local valuations were 50 to 99 percent of the
SLEAC numbers. In another 7 localities the two valuations
were the same. Finally, in 7 localities the local valuations
exceeded SLEAC valuations by up to 50 percents and in 35
localities the local valuations were greater than 50 percent
of the SLEAC valuations. The difference in the valuations
between SLEAC and the locality may be caused by a number
Tax Rates 2010
of factors: (1) the locality might have better information on
local conditions than SLEAC; (2) the locality might use
different assessment procedures; or (3) the locality might
have made an administrative decision to assess use value at
a higher or lower value than SLEAC.
For information on use values and other aspects of the
program, see the home page for Virginia’s use value assessment program at http://usevalue.agecon.vt.edu/.
Changes in Use
Land use assessment can remain in effect only as long as
the property is used for the purpose for which the special
assessment was granted. A change in assessment will be
based only upon a change in the use of the land. A change
in ownership does not bring about a change in assessment
unless the new owner changes the use of the land from
qualifying to non-qualifying.
If the qualifying land reverts to a non-qualifying use, the
property is subject to rollback taxes. These taxes are equal
to the amount by which the tax on the property, had it been
assessed on the same basis as other non-qualifying property
in the locality, exceeds the tax that was paid on the property
under special assessment. This provision is applicable to
the five most recent complete tax years prior to the change.
Property owners are also held responsible for simple interest
at the same rate applicable to delinquent taxes in each locality, pursuant to § 58.1-3915 and § 58.1-3916. Any change
in use must be reported to the commissioner of revenue or
other assessing officer within 60 days. Failure to comply
subjects the owner to the amount of tax due plus interest and
penalties, to be determined by the local ordinance.
There is also a penalty for any misstatement made in
the application for special assessment. In such a case, the
owner is liable for all taxes that would have been incurred
had the real estate not been subject to special assessment,
together with penalties due on such sum. If the misstatement was made with the intent to defraud the locality, the
owner is assessed an additional penalty of 100 percent of
the unpaid taxes.
Table 4.1 presents the information for the 114 localities
reporting a land use assessment ordinance in effect for the
2010 tax year. The table includes the effective date of the
ordinance, the types of real estate included, the cost of the
application fee, the use-value/acre valuation used by the
locality, and the comparable SLEAC use-value estimate.
Section 5 provides details on the related program of agricultural and forestal districts.
♦♦♦♦
Land Use Value Assessments
63
Table 4.1
Land Use Value Assessments for Agricultural, Horticultural, Forestal, and Open Space Real Estate, 2010
Types of Acres
Real Estate Under
Example:
Agriculture Class1
Effective
Subject to Use Value
Fee for
SLEAC Locality
Locality Date
Assessment Assessment
Application Fee100 Acres
Value Est. Value Est.
Alexandria1981
OS
... None
N/A
…
…
Buena Vista1984
A, F, H, OS
262.39 $20
$20 $140 …
Chesapeake
6/24/75
A, F, H, OS
61,067.67 $10
$10 $750 $750
Danville
7/1/87
A, F, H
1,306.83 $10 plus $0.10 per acre
$20 $260 $200
Franklin1988
A, F, H
1,206.00 $25
$25 $850 $570
Fredericksburg1976
A, F, H, OS
... $25
$25 $110 $250
Hampton1/1/78
A, H
421.00 $25.00 first-time applicant
$25 $550 $420
Harrisonburg1/1/83
A, F, H, OS
915.65 $25
$25 $810 $810
Lynchburg1/1/78
A, F, H, OS
1,270.00 $40
$40 $210 $40
Manassas1976
OS
23.80 None
N/A
$180 $1,921
Petersburg1974
F, H
... None
N/A
$350 ...
Portsmouth1977
OS
... None
N/A
…
...
Radford1978
F, H
... None
N/A
$310 ...
Roanoke1976
A
321.00 $10 plus $0.10 per acre.
$20 …
$150
Staunton1977
A, F
2,521.86 $300 for first-time applicant $300 $290 $500
Suffolk1975
A, F, H, OS
146,945.30 $50.00 new application; $50
$820 ...
$50 revalidation
Virginia Beach1973
A, F, H, OS
34,773.00 None - $10.00 late filing fee
N/A
$740 ...
Waynesboro1986
A, F
... $25
$25 $290 $800
Winchester1990
A, H
53.00 $30.00 or $0.30 per acre, $30 $70 ...
whichever is greater
Total acreage of reporting cities:251,087.50
Accomack1984
A, F, H
129,467.24 $150
$150 $960 $960
Albemarle1974
A, F, H, OS
260,911.00 $15 per parcel for first $15 $200 $200
100 acres then $0.15 per acrea
Alleghany1980
A, F, H, OS
... $10 for 1st 100 acres; $10 $100 $280
$0.10 for each additional acre
Amelia1976
A, H, OS
... $10
$10 $180 $520
Amherst1984
A, F, H, OS
146,389.02 $10 for 1st 100 acres; $10 $10 $600
Appomattox1/1/09
A, H
... $0.15 per acre. $15 $90 $1,200
Minimum $15.00 fee
Augusta1977
A, F, H, OS
283,197.00 $12.00 plus $0.12 an acre
$24 $300 $400
Bath2004
A
105,726.25 $10
$10 $100 $400
Bedford1978
A, F, H
... $0.15 per acre minimum of $15 $220 $400
$15 the first year; revalidation
every 6th year
Bland
7/1/78
A, F
... $20 for 1st parcel of land $20 $390 ...
with a fee of $0.50 for each
additional parcel
Botetourt1978
A, F, H, OS
186,116.00 $10 plus $0.10 per acre
$20 $80 $500
Campbell1982
A, F, H, OS
188,273.00 $20.00 for first 100 acres; $20 $30 $250
Caroline
3/23/78
A, F, H, OS
... $10
$10 $410 $600
Carroll1/1/04
A, F, H
... $25.00 per application $25 $150 $600
$0.25 per acre in land use
Chesterfield1975
A, F, H, OS
64,685.00 $10
$10 $170 $170
Clarke1975
A, F, H, OS
58,956.76 $100
$100 $180 $400
Culpeper1974
A, F
146,685.00 $25
$25 $330 $380
Cumberland2000
A, F, H, OS
74,139.81 $10
$10 $290 $500
Dinwiddie2009
A, F
192,273.00 $10
$10 $390 ...
Essex1/1/08
A, F, H, OS
104,300.00 $25 per parcel + $0.25 per acre$50 $1,490 $750
N/ANot applicable.
See last page of Table 4.1 for key to abbreviations.
a
Albemarle County instituted a revalidation program in 2009. Under the program, use value property must be revalidated every other
year. There is no filing fee prior to a September 1st deadline. There is a $125 late fee per parcel due by December 5th.
64
Tax Rates 2010
Table 4.1 Land Use Value Assessments for Agricultural, Horticultural, Forestal, and Open Space Real Estate,
2010 (continued)
Types of Acres
Real Estate Under
Example:
Agriculture Class1
Effective
Fee for
SLEAC Locality
Locality Date
Fairfax1983
A, F
2,946.95 $100 1st 25 acres, $175 $50 ...
$1.00 each additional acre
Fauquier10/12/72
A, F, H, OS
215,560.00 $90 plus $0.90 per acre
$180 $170 $480
Floyd1989
A, H
69,692.42 $25 for the 1st parcel of land $25 $50 ...
and $5 for remaining parcels;
maximum of $50 if in same name;
$5.00 late fee per parcel after Nov 1
Fluvanna1978
A, F, H, OS
111,089.00 $10 plus $0.10 per acre
$20 $40 $150
Franklin1978
A, F, H, OS
214,348.53 $25 per parcel caps at $125.00 $25 $90 $550
Frederick1975
A, F, H, OS
131,609.00 $100
$100 $70 $320
Giles1979
A, F, H, OS
111,609.27 $20.00 per parcel plus $25 $160 $180
$.05 per acre
Gloucester1978
A, F, H
... $20
$20 $480 $370
Goochland1979-A,H 1990-F
A, F, H
91,550.00 $25
$25 $240 $220
Greene
5/27/76
A, F, H, OS
375,000.00 $15. or $0.15 per acre, $15 $60 ...
Greensville2009
A
9,164.67 $50
$50 $990 $560
Hanover1974
A, F, H, OS
160,629.14 $10
$10 $430 ...
Henrico1977
A, F, H, OS
30,014.00 $20 plus $0.10 per acre
$30 $390 $245
Henry1981
A, H
24,506.21 $10
$10 …
...
Isle of Wight1976
A, F, H
137,167.00 None
N/A
$870 $400
James City1975
A, H
19,670.00 $10 plus $0.10 per acre
$20 $570 ...
King George1978
A, F, H, OS
52,353.00 $10 plus $0.10 per acre
$20 $190 $190
King William1981
A, F, H, OS
113,676.40 $25 plus $0.10 per acre
$35 $670 $1,000
Lancaster1995
A
9,164.96 $25 per parcel
$25 $690 $500
Loudoun1973
A, F, H, OS
174,064.00 Greater of $60 or $60 $50 $140
$0.60 per acre
Louisa1977
A, F, H, OS
... $10
$10 $110 $200
Madison1978
A, F, H, OS
... $50
$50 $380 ...
Middlesex1978
A, F, H, OS
30,790.23 $20
$20 $530 $558
Montgomery1979
A, F, H
3,915.47 $5 plus $0.25 per acre
$30 $60 $570
Nelson1977
A, F, H
187,310.00 $50 plus $0.25 per acre
$75 $20 $560
New Kent1989
A, F, H, OS
31,187.00 $500
$500 $550 $1,050
Northampton1/1/10
A, F, H
37,820.46 $300
$300 $1,490 $1,500
Northumberland1988
A, F, H, OS
54,304.70 $20
$20 $730 $800
Nottoway
5/15/79
A, OS/H
... $10
$10 $180 ...
Orange1978
A, F, H
... $15 or $0.15 per acre, $15 $140 $280
Page1979
A, F, H, OS
91,354.00 $20 plus $0.20 per acre
$40 $440 $300
Pittsylvania1982
A, F, H, OS
334,609.94 $10 plus $0.10 per acre
$20 $270 $435
Powhatan1976
A, F, H, OS
77,030.00 $10
$10 $80 $450
Prince Edward
7/1/78
A, H
... $50 for 1st parcel + $5 for $50 $60 ...
each addl. parcel
Prince George1976
A, F, H, OS
... $10.00 1st 100 acres;
$10 $370 $260
Prince William1973
A, F, H, OS
34,590.00 $10
$10 $180 $180
Pulaski1980
A
... $15 plus $0.10 per acre
$25 $330 $520
Rappahannock1982
A, F, H
124,650.00 $60 plus $0.25 per acre; $85 $50 ...
$8/parcel/year revalidation fee
Richmond1990
A, F, H
45,790.00 $25
$25 $380 $800
Roanoke1976
A, F, H, OS
67,533.90 $30.00 per par plus $60 …
$150
$0.30 per acre
N/ANot applicable.
See last page of Table 4.1 for key to abbreviations.
Land Use Value Assessments
65
Table 4.1 Land Use Value Assessments for Agricultural, Horticultural, Forestal, and Open Space Real Estate,
2010 (continued)
Types of Acres
Real Estate Under
Example:
Agriculture Class1
Effective
Fee for
SLEAC Locality
Locality Date
Rockbridge
7/1/79
A, F, H, OS
182,690.66 $10
$10 $150 ...
Rockingham1978
A, F, H, OS
246,663.00 $60 for initial application plus $60 $810 ...
$60 for each contiguous parcel
Russell1981/2009
A, F, H
... $10
$10 $20 ...
Shenandoah1979
A, F, H, OS
147,980.34 $0.20 per acre over 50 acres; $20 $570 $410
min.fee of $10
Smyth1980
A, F, OS
... $20 plus $0.10 per acre
$20 $60 ...
Southampton1/1/06
A, F, H, OS
287,383.91 $20
$20 $1,160 $625
Spotsylvania1978
A, F, H, OS
... $15 1st 100 acres; $15 $120 ...
Stafford1979
A, F, H
42,704.00 None
N/A
$150 $310
Tazewell1979
A, F, H, OS
128,586.34 $10 for the initial parcel; $10 $280 $470
$0.50 for each additional parcel
Warren1977
A, F, OS
44,700.00 $10
$10 $10 $80
Washington1981
A, F, OS
246,148.69 $20 plus $0.10 per acre
$30 $420 ...
Westmoreland1983
A, F, H, OS
84,318.84 $25
$25 $480 $800
Wise
5/8/03
A, H
... $25.00 plus $0.25 per acre
$50 $20 $140
Wythe1977
A, H
107,446.00 $25 plus $0.20 per acre
$45 $210 $550
York1980
A, H
550.00 $50 every 6 years
$50 $570 $500
Total acreage of reporting counties: 6,634,991.11
Towns (Note: Towns that answered “not applicable” for all items in this table are excluded. For a listing of respondents and nonrespondents, see Appendix B.)
Altavista1982
A, F, H, OS
... $20
$20 N/A
$250
Amherst1984
A, F, H, OS
... $10 first 100 acres; $10 N/A
...
Ashland
3/1/82
A, F, H
... Done by Hanover County
$10 N/A
...
Blacksburg
6/11/91
A
... $150
$150 N/A
...
Bowling Green2002
A, F, H, OS
163.32 Done by Caroline County
$10 N/A
...
Chilhowie
7/1/89
A
... $10 plus 0.10 per acre
$20 N/A
...
Christiansburg1980
A
981.42 $5 plus $0.25/ acre
$30 N/A
$570
Dayton1/1/98
A, F, H, OS
69.85 Done by Rockingham County $60 N/A
...
Front Royal10/8/79
A
... Done by Warren County
$10 N/A
...
Halifax2009
A, F
... $500
N/A
$1,000
Haysi1980
OS
... None
N/A
N/A
...
Jonesville1996
A, OS
... None
N/A
N/A
...
Lebanon1981
A, F, H
... None
N/A
N/A
...
Leesburg1984
A, F, H, OS
... $15
$15 N/A
...
Louisa1999
A, F
120.00 ...
N/A
N/A
...
Luray11/28/84
F, H
66,624.00 $10.00 plus $0.10 per acre
$20 N/A
...
Montross1983
A
... ...
N/A
N/A
...
Pearisburg1979
A, F, H, OS
... None
N/A
N/A
$180
Windsor
5/3/08
A, F, H, OS
745.00 None
N/A
N/A
...
Wytheville1990
A
... $10.00 plus $0.10 per acre
$20 N/A
...
Total acreage of reporting towns:
68,703.59
N/ANot applicable.
... Did not reply.
Key to abbreviations:
A: Agricultural land; F: Forestal land; H: Horticultural land; OS: Open space land
66
Tax Rates 2010
Section 5
Agricultural and Forestal Districts, 2010
Local governments are permitted to enact an ordinance providing for the creation of agricultural and forestal districts.
Such districts are intended, as the Code states, “... to conserve and to encourage the development and improvement
of the commonwealth’s agricultural and forestal lands for
the production of food and other agricultural and forestal
products.” The districts also, “... conserve and protect agricultural and forestal lands as valued natural and ecological
resources which provide essential open spaces for clean
air sheds, watershed protection, wildlife habitat, as well
as for aesthetic purposes.” The authority for such districts
is provided by the Code of Virginia, §§ 15.2-4300 through
15.2-4314 (Agricultural and Forestal Districts Act) and
§§ 15.2-4400 through 15.2-4407 (Local Agricultural and
Forestal Districts Act).
In accordance with the Agricultural and Forestal Districts
Act, each district must have a core of no less than 200 acres
in one parcel or in contiguous parcels; however, districts of
local significance created under the act may be as small as 20
acres.1 Further, the local governing body must review each
district within four to ten years after its creation and every four
to ten years thereafter. For additional information relating to
the creation of the districts, see § 15.2-4305.
Land devoted to agricultural and forestal production
within an agricultural and forestal district qualifies for
special assessment for land use whether or not a local land
use plan or special assessments ordinance has been adopted,
provided that the land meets the criteria set forth in § 58.13230 et seq. of the Code (see also § 15.2-4312).2
The city of Staunton and 25 counties reported having
a total of 359 agricultural and forestal districts (Staunton
reported a total of 4 districts and the counties reported 355).
In addition three towns reported a total of seven districts. In
terms of acreage, Staunton reported a total of 2,340 acres and
the three towns reported 2,220 acres. This number was negligible compared to the 694,112 acres reported by counties.
Of the counties, those reporting the greatest number of acres
within agricultural and forestal districts were Fauquier (90,708
acres), Albemarle (88,130 acres), Accomack (80,571 acres),
Loudoun (43,121 acres), and Shenandoah (41,333 acres).
The following table shows by year when the existing city
and county districts came into existence. Northampton County
accounted for most of the new districts added in 2010.
Agricultural and Forestal Districts by Year of
Creation for Cities and Counties, 1978 to 2010
Year
City County Total
Year City County Total
1978
0
4
4 1995
01515
1979
0
6
61996
0
8
8
1980
011111997
3
3
6
1981
011111998
01111
1982
0
7
71999
02828
1983
027272000
01212
1984
0
9
92001
01313
1985
0
6
62002
0
4
4
1986
018182003
0
4
4
1987
0
3
32004
0
0
0
1988
010102005
0
7
7
1989
0
9
92006
0
6
6
1990
013132007
0
4
4
1991
021212008
0
6
6
1992
0232320091
3
4
1993
0
5
52010
0
40
40
1994
0
7
7
N/A
011
Totals: 4
355
359
N/A Not available.
Table 5.1 presents information for all cities, counties
and towns which reported agricultural and forestal districts.
The table includes the district creation date, the acreage of
the district(s) and the review period for each district. One
city, 25 counties and three towns report having an agricultural and forestal district ordinance in effect for the 2010
tax year.
Section 4 of this publication provides details on the
related program of land use-value assessments and cites literature that questions the effectiveness of special assessments in
slowing the conversion of participating land to other uses.
♦♦♦♦
1
Under provisions of the Local Agricultural and Forestal Districts Act, only
counties satisfying the following conditions are “participating localities”
empowered to establish districts with this reduced acreage requirement:
(1) a county with an urban county executive form of government, (2) any
adjacent county having the county executive form of government, and
(3) counties with population sizes ranging from 63,400 to 73,900 or from
85,000 to 90,000 [no census cited]. See §§ 15.2-4402 through 4405.
2
For additional rules concerning agricultural and forestal districts, see
§15.2-4312.
67
Table 5.1
Agricultural and Forestal Districts, 2010
Locality
Name of District
Date Created
Review Period (Years) Acreage
Staunton
Bell’s Lane1/1/97
4
1,674.00
M.O. Carr1/1/97
4
87.01
Merrifield1/1/97
4
367.00
Middlebrook
3/12/09
4
212.27
Cities total2340.28
Accomack
Atlantic
Jun-83
4
7,114.59
Bells Neck (Pungoteague)
Sep-83
4
5,250.04
Cashville
Sep-83
4
2,991.80
Craddockville
Jun-83
4
4,847.48
Davis Wharf A & F
Apr-80
4
900.83
Greenbush
Sep-83
4
1,930.91
Hacks Neck
Oct-83
4
599.41
Hallwood
Oct-83
4
2,472.71
Horntown A & F
Sep-82
4
1,485.64
Joynes Neck (Lee)
Feb-83
4
1,622.80
Leemont
Jun-83
4
3,938.25
Locustville
May-83
4
8,986.58
Modestown
Dec-82
4
9,776.80
Mutton Hunk (Metompkin)1/1/84
4
709.21
New Church
Sep-83
4
11,188.26
Painter
Jun-83
4
1,976.35
Parramore Island
Oct-83
4
4,472.34
Pungoteague
May-83
4
4,532.73
Scarboroughs Neck (Pungoteague)
Jun-83
4
1,593.92
Shields (Pungoteague)
Jun-83
4
746.68
Tasley
May-83
4
1,802.25
Wattsville
Sep-83
4
1,631.17
Albemarle
Batesville
5/2/9010
1,388.37
Blue Run
6/18/8610
4,426.62
Buck Mountain1/4/8910
788.01
Bucks Elbow Mountain12/2/0910
3,156.93
Carter’s Bridge
4/20/8810
12,877.53
Chalk Mountain
9/6/8910
1,625.77
Eastham10/2/8510
1,001.55
Fox Mountain12/2/0910
283.77
Free Union
9/21/8810
2,550.65
Hardware11/4/8710
6,538.32
Hatton
6/29/8310
2,784.62
High Mowing1/16/9110
661.14
Ivy Creek11/2/88
7
639.86
Jacob’s Run1/6/88
6
1,429.75
Keswick
9/3/8610
7,411.37
Kinloch
9/3/8610
2,215.24
Lanark
4/20/8810
6,641.86
Moorman’s River12/17/8610
11,780.83
North Fork Moorman’s River11/17/9310
270.48
Nortonsville Local10/6/99
8
93.68
Panorama
4/20/8810
1,114.54
Pasture Fence Mountain11/17/9310
1,323.92
South Garden10/6/9910
2,163.41
Sugar Hollow
9/6/8910
5,115.36
Totier Creek
6/26/8310
8,715.05
Yellow Mountain
3/8/8910
1,131.05
Augusta
Crimora-Madrid
5/13/9810
648.00
Middle Brook
7/8/9810
3,850.00
Middle River199110
5,695.00
North River10/22/0310
5,192.00
Clarke
Clarke County AG Amended
3/15/92
6
28,260.95
68
Tax Rates 2010
Table 5.1 Agricultural and Forestal Districts, 2010 (continued)
Locality
Fairfax
Fauquier
Frederick
Agricultural and Forestal Districts
Name of District
Date Created
Armstrong
6/7/93
Belmont Bay Farms II2/11/85
Bierly1/11/99
Boley
4/11/94
Cajoll10/31/83
Castro
7/27/97
Cornfield10/31/83
Cox
6/6/88
Eagle I1/14/91
Eagle II
3/23/92
Foster
5/14/90
Hanslot1/23/84
Hidden Springs Farm10/29/84
Hill’s Plant Nursery
3/23/92
Jarvis
6/2/86
Jasper
5/14/90
Jenkins
7/27/98
Jewett
3/18/91
JLB Associates
6/3/91
Kincheloe
3/18/96
Kincheloe II
9/24/01
Klare
6/20/00
Knipling
4/11/88
Kosters1/1/05
Krop
7/26/99
Ma
3/12/90
Orchard Spring Nursery2/10/92
Patowmac Farm1/26/81
Podolnick2/13/89
Popes Head1/23/84
Potomac Vegetable Farm II
7/23/01
Reed
4/30/90
Rhinehart
7/11/88
Richardson
9/16/91
Salona12/14/92
Sanders1/1/06
Schulz1/1/06
Simanson1/1/05
Smith
5/14/90
Walnut Ridge
3/26/84
Whitehall10/31/83
Whitney1/1/06
Cobbler Mountain Area
4/21/81
Fiery Run
3/19/91
Marshall-Warrenton1/20/81
Middleburg-Marshall
9/15/81
Orlean-Hume1/20/81
Paris Valley
5/15/90
Red Oak Mountain
8/19/97
Routt’s Hill
6/21/83
Southern Fauquier2/16/82
Spring’s Valley Area1/20/80
The Plains1/20/81
Thumb Run
7/7/92
Trumbo Hollow
4/20/99
Upperville Area A & F11/8/79
Albin Agricultural & Forestal
3/18/10
Apple Pie Ridge Agri & Forestal
3/18/10
Double Church1985
Red Bud2006
South Frederick1980
Review Period (Years)
8
8
0
8
8
0
8
8
8
0
8
8
8
8
9
8
0
8
8
0
0
8
8
8
0
8
8
0
8
8
0
8
8
8
9
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
5
5
5
5
5
Acreage
40.00
114.99
24.17
28.00
57.38
118.25
27.91
116.86
30.05
50.86
25.51
25.00
33.87
36.10
36.40
96.50
21.40
25.19
34.10
24.88
176.50
20.02
36.75
20.30
22.13
67.98
33.74
470.99
107.29
31.87
31.31
43.00
43.98
40.00
52.40
131.04
23.03
21.32
28.66
31.85
199.84
21.75
2,779.94
3,261.37
14,294.92
13,738.54
7,478.41
1,514.16
517.73
993.09
19,189.68
5,538.70
13,344.58
866.38
220.97
6,969.68
1,017.84
889.52
949.20
1,079.69
6,182.53
69
Locality
Fluvanna
Hanover
Isle of Wight
James City
Loudoun
70
Name of District
Date Created
Acreage
Adams Creek
05/16/0110
558.00
Bourne Tract
08/04/9910
419.00
Bowlesville
03/17/99101,490.00
Bremo Recess
01/29/0110
360.00
Byrd Creek
07/21/99102,645.00
Carysbrook
07/21/9910
3,244.00
Cunningham Acres11/17/9910
629.00
Dobby Creek
01/29/0110
393.00
Glenarvon Addition
09/10/0210
476.00
Glenarvon Farm11/17/99101,043.00
Granite Hills
08/04/9910
911.00
Hells Bend
09/15/9910
449.00
Kidds Store12/15/99102,506.00
Lower Bremo
01/29/0110
800.00
North 64011/17/9910
3,134.00
Poorhouse
01/19/0010
755.00
Riverside
09/10/02101,097.00
Sheperds11/15/0010
704.00
Shores-Hardware
01/29/01101,212.00
Stage Junction
06/07/0010
823.00
Temperance
04/18/0110
416.00
Union Mills
05/15/0210
323.00
Upper Bremo
09/26/00101,852.00
Wilmington10/20/9910
408.00
MacDonald (1-78)
9/21/78
6
2,738.00
Old Church (4-78)
4/25/79
6
8,522.00
Old Church Addition #1 (1-79)
7/23/80
6
1,449.00
Old Church Addition #2 (1-80)11/19/80
6
15.50
Pearson’s Corner (1-85)
8/28/85
6
751.50
Stanley (2-78)
9/21/78
6
713.00
Summerhill (2-80)11/19/80
6
983.10
Wickham (3-78)
9/21/78
6
185.00
Courthouse
9/15/88
8
15,096.50
Knoxville
4/21/8310
4,515.03
Longview A
6/21/7910
8,347.03
Morgart’s Beach
7/15/8210
606.00
Armistead12/1/86
4
311.83
Barnes Swamp12/1/86
4
1,884.88
Carter’s Grove
N/A
4
320.37
Christianson’s Corner12/1/86
4
562.16
Cranston’s Pond12/1/86
4
1,087.58
Croaker11/17/86
4
1,102.95
Gordon Creek12/1/86
4
3,346.80
Gospel Spreading Church12/1/86
4
1,192.87
Hill Pleasant Farm11/17/86
4
573.62
Mill Creek12/1/86
4
3,363.53
Pates Neck11/17/86
6
624.30
Williamsburg Farms1/3/94
4
279.97
Wright’s Island10/6/86
8
1,454.41
Yarmouth Island12/1/86
4
2,031.40
Hughesville12/7/03
8
523.00
Lovettsville1/3/05
4
2,517.00
Catoctin North
6/2/08
4
816.00
Catoctin South
6/2/08
4
5,450.00
Ebenezer
6/2/08
4
1,687.00
Featherbed11/4/06
4
1,055.00
Greenlea
8/4/0920
196.55
Hillbrook12/19/9810
1,802.00
Hillsboro
4/11/08
4
4,736.00
Lucketts
4/13/05
4
775.00
Middleburg East
7/18/9910
2,353.00
Middleburg West
7/18/9910
5,708.00
Morven Park2/19/08
6
905.00
Mount Gilead12/7/07
4
1,821.00
Mountville1/3/05
4
2,422.00
Tax Rates 2010
Locality
Loudoun (continued)
Louisa
Montgomery
New Kent
Name of District
Date Created
New Airmont
6/2/08
4
Oak Hill
4/15/06
4
Oatlands
4/6/0510
Rockland11/16/0710
Supercalifragilisticexpialidotiously Beautiful 7/18/9910
Upperville12/7/0710
Beaverdam
4/1/9410
Buckhill Farm
5/4/9210
Chaney Creek
7/10/9510
Cuckoo11/20/0010
Ellisville
5/4/9210
Ellisville (Add.)
9/6/94
8
Estelle Perkins
7/6/99
5
Gille Baber
7/6/99
5
Goldmine Creek
5/4/9210
Goldmine Creek (Add.)12/7/9210
Green Springs
5/4/9810
Green Springs (Add)12/18/00
8
Indian Creek11/20/0010
Inez
9/6/9410
Inglewood
8/5/9610
Kent-Harris Boyd-Cash
7/6/99
5
Mine & Hemmer
7/6/99
5
Mountain Road
8/3/9210
Patrick Henry
8/3/9810
Shelton’s Mill12/7/9210
Shelton’s Mill (Add.)2/17/98
4
South Anna2/17/9810
Talley-Goodwin
7/6/99
5
Taylor’s Creek
5/6/9610
Winston Hall
7/6/99
5
Yanceyville
8/4/9710
East of Shawsville
9/27/82
8
Houchins10/5/81
8
Little River10/27/80
8
McDonalds Mill
5/5/80
8
Mt. Tabor10/12/82
8
Price’s Fork2/11/80
8
Riner
3/2/81
8
South of Shawsville
6/1/81
8
Taylor Hollow10/10/95
8
Texas Hollow (AFD-14)10/8/90
8
West of Christiansburg10/27/80
8
Ashland Farm12/14/9210
Cardine12/14/9210
Centerview
4/9/9010
Eltham
8/19/8910
Evelyn11/28/9010
Hampstead Northberry-Shimokins12/14/9210
Marengo
8/19/8910
Marl Spring
7/9/0710
Mountcastle11/28/9010
Old Tavern
4/9/9010
Osborn12/13/9310
Pamunkey Church2/13/9310
Pamunkey Farms12/14/9210
Pamunkey River Valley-I11/28/9010
Pamunkey River Valley-II12/14/9210
Pamunkey River Valley-III12/14/9210
Pelham Swamp12/9/9110
Slatersville12/8/8710
Springfield/Natts12/14/9210
The Old Dispatch12/14/9210
Acreage
665.00
1,728.00
361.00
654.00
189.00
6,757.00
654.00
691.48
537.52
422.58
1,564.28
122.46
206.00
1,123.05
3,646.41
99.47
4,061.27
1,617.90
484.44
825.39
647.31
1,068.16
373.00
1,960.25
1,272.72
276.79
35.00
864.16
700.05
658.47
1,090.55
1,275.24
5,849.00
2,897.00
1,576.00
6,551.00
1,328.00
2,275.00
10,315.00
1.51
247.00
514.00
937.00
778.69
324.96
378.67
464.27
516.65
2,747.16
600.00
261.37
329.80
843.05
562.98
754.48
4,055.79
6,586.01
4,949.59
788.89
2,329.16
683.76
1,038.90
2,013.80
71
Locality
New Kent (continued)
Northampton
Orange
Page
Powhatan
72
Name of District
Date Created
Wadell12/9/9110
Wahrani
5/9/0510
Winslow12/9/9110
York River
8/19/8910
Bridge Town1/14/9110
Aspenwood201010
Bayford201010
Bayview201010
Brickhouse Farm201010
Brookwood201010
Caserta201010
Church Neck1/1/9610
Concord Wharf1/1/9610
Custis Farms201010
Dalbys201010
Deer Path201010
Edgehill201010
Elkington
6/10/0210
Farmers Delight201010
Fern Point201010
Greens Creek201010
Happy Union1/14/9110
Hare Valley201010
Herncliff-Pembroke201010
Hollybrook201010
Hungars Creek201010
Jacobus Point201010
Jamesville201010
Locust Grove201010
Magotha201010
Mapp Machipongo201010
Mason Farm201010
Milford Farm201010
Newsted Farm201010
Old Plantation1/1/9610
Outten Farm201010
Picketts Harbor1/1/9610
Plantation South201010
Point Pleasant1/1/9610
Pony Neck201010
Savages Neck201010
Seaside201010
Sheps End 10/13/8710
T B Road201010
The Glebe1/14/9410
The Hermitage201010
Turner-hurtt201010
Walker Bros LLC201010
Webb Island201010
Weirwood201010
Woodland201010
Woodside201010
Yeardley201010
Kenwood
7/8/8610
Stonyman Agricultural and Forestal Dist.
3/1/01
7
Appomattox River
6/10/9110
Branch Creek
6/10/9110
Giles Bridge
6/10/9110
James River12/9/9110
Old Timbers
8/12/9110
Pine12/9/9110
Pineview
8/12/9110
Roseneath
4/13/9210
Skinquarter
4/13/9210
Trenholm
6/10/9110
Acreage
395.58
599.75
327.01
6,269.09
638.43
303.00
687.54
361.73
1,061.24
961.29
200.00
223.51
541.75
735.49
675.62
523.80
418.73
1,257.09
608.09
482.04
683.12
236.60
243.57
1,361.06
592.17
456.71
1,375.45
1,470.30
242.00
535.60
290.80
534.21
262.21
693.56
290.30
647.70
834.87
609.91
878.05
492.59
823.16
3,264.01
2.00
422.78
561.00
1,361.47
741.82
720.96
469.19
877.71
560.04
827.53
333.23
668.00
1,243.00
1,060.78
360.17
746.63
1,394.50
403.16
247.00
251.60
824.03
244.50
755.96
Tax Rates 2010
Locality
Name of District
Date Created
Review Period (Years) Acreage
Prince William
79-110/9/79
8
1,720.84
80-112/4/79
8
2,015.95
91-1
4/16/91
8
665.15
Rappahannock
E.C. Johnson
Jul-8010
879.68
East Wakefield
Apr-8310
3,346.38
Hampton Stock Farm
Oct-9810
1,216.94
Haskell
Dec-8410
1,294.87
Jenkins Mountain
Jun-8110
4,199.85
Krebser
Mar-8510
1,592.39
Massie-Exton
Aug-8110
791.76
Mulky Mountain
Apr-8210
5,555.01
Red Oak Valley
Nov-8310
2,375.81
Thornton River
May-8410
677.54
Rockingham
Cross Keys North
4/25/01
7
699.00
Cross Keys South
4/25/01
7
1,447.00
Dry River1/26/0010
6,774.00
Keezletown North
6/24/98
7
3.00
Keezletown South
6/24/98
7
351.00
Oak Grove1/26/0010
1,381.00
Ottobine
7/11/0110
1,647.00
Spring Creek1/26/0010
2,984.00
Western Rockingham
3/29/0110
6,825.00
Shenandoah
Bauserman-Clem-Grove2/13/7910
995.97
Cedar Spring Run199910
256.89
Coal Mine Hollow199510
520.57
Columbia Furnace199510
1,457.87
Fishers Hill-Sandy Hook12/12/8410
2,292.24
Glaize12/12/9510
296.34
Jerome200310
388.35
Lebanon Church12/12/9510
876.95
Liberty Furnace199510
1,915.65
Mill Creek12/12/9510
1,343.79
Morningstar12/12/9510
808.55
Mt. Jackson Area1/3/9210
10,411.61
New Market10/8/8510
4,133.12
Orkney Springs199410
1,161.19
Ridgeley Area12/12/9510
583.18
St. Luke12/12/9510
892.94
Tom’s Brook
7/17/8410
1,097.94
Tumbling Run10/10/9510
494.57
Wakeman’s Grove
6/13/9510
5,903.09
Woodstock East12/12/9510
466.91
Woodstock West12/12/9510
5,035.01
Warren
Rockland
5/16/78
4
9,384.00
South River12/16/03
7
1,193.00
Wythe
Crockett’s Cove199910
2,166.84
East Crockett’s Cove199910
2,766.00
Fairview198910
2,059.00
Gunton Park2000
4
202.77
Counties total
694,112.10
Blacksburg
Agricultural/ Forestal District “C”
5/12/92
4
2,086.39
Dayton
Dayton #11/1/96
4
10.90
Dayton #21/1/96
4
8.24
Dayton #31/1/96
4
5.07
Dayton #41/1/96
4
7.01
Dayton #51/1/10
4
38.63
Louisa
Chaney Creek1/19/99
6
62.33
Towns total2,218.57
73
74
Tax Rates 2010
Section 6
Property Tax Exemptions for Certain Rehabilitated Real Estate
and Miscellaneous Property Exemptions, 2010
General Provisions
Miscellaneous Property Exemptions
The Code of Virginia provides that localities may adopt an
ordinance allowing property tax exemption for certain rehabilitated commercial and industrial real estate (§ 58.1-3221)
and residential real estate (§§ 58.1-3220 and 58.1-3220.1).
To qualify for the exemption, the rehabilitated structure
must be at least 15 years old for residential property or 20
years old for commercial or industrial property and must
meet other restrictions that the locality may require. Real
estate containing a hotel or motel no less than 35 years of
age that has been substantially renovated may qualify for a
partial exemption. The ordinance, in addition to any other
restrictions, may restrict exemptions to real property located
within described districts whose boundaries are determined
by the governing body. Further, if rehabilitation is achieved
through demolition and replacement of the structure, and the
structure demolished is a registered Virginia landmark or is
determined by the Department of Conservation and Recreation to contribute to the significance of a registered historic
district, then the exemption does not apply (§ 58.1-3220).
A locality may impose a fee for applications for real
property tax exemptions and credits for rehabilitated structures. Under §§ 58.1-3220, 58.1-3220.1, and 58.1-3221 a
fee of not more than $125 for residential properties and not
more than $250 for commercial, industrial and/or apartment
properties of six units or more may be applied.
The partial exemption from property taxation may be
an amount equal to a percentage of the increase in assessed
value resulting from the renovation or to an amount up to
50 percent of the cost of the renovation. The commissioner
of the revenue or another local assessing officer determines
the assessed value of the structure. The exemption begins
on January 1 of the year following completion of the rehabilitation, with maximum exemption periods of ten years
for residential real estate and 15 years for commercial and
industrial real estate. Localities may opt to shorten the time
span, to reduce the amount of exemption in annual steps
over the entire period or a portion of the time limitation,
or both.
Table 6.1 contains information about the 33 cities,
19 counties, and 6 responding towns that have adopted a
rehabilitation ordinance. The table also includes the minimum age requirement, the exemption schedule, and the percentage increase in assessed value required for exemption.
Certain miscellaneous property tax exemptions are authorized
in the Code from § 58.1-3660 and § 58.1-3666. Most exemptions pertain to real property, but several include both real
and personal property items as part of their categories. Few
localities reported authorizing these exemptions. For instance,
in the latest survey no locality reportedly allowed exemptions
erosion control improvements (§ 58.1-3665), or certified
stormwater management developments (§ 58.1-3660.1).
However, a small number of localities did report
exempting property such as (1) pollution control equipment
and facilities (§ 58.1-3660), (2) solar energy equipment,
devices, and facilities, and recycling equipment and facilities
(§ 58.1-3661), (3) generating and co-generating equipment
used for energy conservation (§ 58.1-3662), (4) wetlands and
riparian buffers (§ 58.1-3666), and (5) certified stormwater
management developments (§ 58.1-3660.1).
(1) Any county, city, or town may grant exemption or
partial exemption from local taxation on certified pollution
control equipment and facilities. Section 58.1-3660 lists the
requirements to qualify for this exemption as the following:
any property, including real or personal property, equipment,
facilities, or devices used primarily to reduce or prevent pollution of the atmosphere and waters of the commonwealth.
In 2003, the definition for pollution control equipment was
expanded to include any equipment used to grind, chip,
or mulch trees or other vegetation for reuse as mulch,
compost or fuel. Such property may be exempted from
local taxation.
(2) A similar exemption or partial exemption is authorized by § 58.1-3661 for certified solar energy equipment,
facilities, or devices and for certified recycling equipment,
facilities, or devices. Certified solar energy items are
defined as any property, including real and personal property, equipment, facilities, or devices which collect or use
solar energy for water heating, space heating or cooling, or
other applications which would otherwise require a conventional source of energy such as petroleum products, natural
gas, or electricity. Certified recycling items are defined as
machinery and equipment certified by the Department of
Waste Management as integral to the recycling process and
for use primarily for the purpose of abating and/or preventing pollution of the atmosphere or water.
75
(3) Generating equipment installed after 1974 for the
purpose of converting from oil or natural gas to coal or to
wood, wood bark, wood residue, or to any other alternate
energy source for manufacturing and any co-generating
equipment installed since that date to be used in manufacturing may be classified separately for property taxation.
According to § 58.1-3662, localities may adopt an ordinance
authorizing exemption or partial exemption for generating
and co-generating equipment used for energy conservation.
The ordinance becomes effective on January 1 of the year
following the year of adoption.
(4) According to § 58.1-3660.1, certified stormwater
management developments may be classified separately
for property tax purposes. Such property is classified as
“any real estate improvements constructed from permeable
material, such as, but not limited to, roads, parking lots,
patios, and driveways, which are otherwise constructed
of impermeable materials, and which the Department of
Conservation and Recreation has certified to be designed,
constructed, or reconstructed for the primary purpose of
abating or preventing pollution of the atmosphere or waters
... by minimizing stormwater runoff.”
(5) Wetlands and riparian buffers are considered a
separate classification of property subject to perpetual easement according to requirements established in § 58.1-3666.
A wetland is defined as an area “... inundated or saturated
by surface or ground water at a frequency or duration sufficient to support, and that under normal conditions does
support, a prevalence of vegetation typically adapted for life
in saturated soil conditions, and that is subject to a perpetual
easement permitting inundation by water.” A riparian buffer
is an area “... of trees, shrubs or other vegetation, subject to
a perpetual easement permitting inundation by water, that is
(i) at least thirty-five feet in width, (ii) adjacent to a body of
water, and (iii) managed to maintain the integrity of stream
channels and shorelines and reduce the effects of upland
sources of pollution by trapping filtering, and converting
sediments, nutrients, and other chemicals.”
The exemptions applying to property used for pollution
control, recycling, solar energy, and energy conservation are
summarized in Table 6.2. Fifteen cities, 23 counties and 4
towns reported exempting pollution control equipment and
facilities. Five cities and nine counties reported exempting
recycling equipment and facilities. Six cities and 11 counties
reported exempting solar energy equipment and facilities.
One city and three counties reported exempting generating
equipment used for energy conservation purposes. One
county and one town reported exempting certified stormwater development property. Finally, one county reported
an exemption for wetlands and buffers.
♦♦♦♦
76
Tax Rates 2010
Table 6.1
Property Tax Exemptions for Certain Rehabilitated Real Estate, 2010
Minimum Age Percentage Increase
of Structure
Exemption Schedule
Required in Assessed
(Years)
R
C/I
Value/Square Footage
Locality
R
C/I
Years Exempt (%)
Years Exempt (%)
R
C/I
Bedford
N/A25
N/A
N/A
3
N/A
60/N/A
Bristol2525
7
N/A1st-5th100%
40/15
60/10
6th
80%
7th
60%
8th
40%
9th20%
10th terminates
Buena Vistaa
50 I: 50
I: 5 I: 7
40/N/A
I: 60/N/A
II:76 II: 10
II:10
II:60/N/A
Charlottesville25
N/A
7
N/A15/N/A
N/A
Chesapeake15
151515
0/30
N/A/110
(multi-family
only)
Colonial Heights2525101025/<100
>40/100
Danville
50
50151st100%25/15 max.25/15 max.
2nd
80%
3rd
60%
4th
40%
5th20%
6th
0%
Emporia2525
N/A
5
>50/<25
>50/<25
Fairfax15201st-5th100%
See belowb 15/ N/A
30/0c
6th
83%
7th
67%
8th
50%
9th
33%
10th17%
Falls Church
N/A20
N/A
N/A
N/A
50/<100
Franklin
3025
7
7
40/15
60/25
Fredericksburg
40
401st100%1st100%
40/15 max. 60/15 max.
2nd
83%2nd
83%
3rd
67%
3rd
66%
4th
49%
4th
49%
5th
32%
5th
32%
6th15%
6th15%
Galax
40
40
5
5
40/15
60/15
Hampton2525
501st-3rd100%
40/15
60/25
4th-6th
50%
Harrisonburg2525
5
5
N/A
N/A
Hopewell2525
510 in EZ
50/50
50/50
10 in EZ
Lexington
N/A25
N/A
Non-
N/A
40/<10
Historic
Historic
1-4th
75%100%
5th 60%
80%
6th 45%
60%
7th 30%
40%
8th 15%20%
Lynchburg
502510
5
>40/N/A
>60/N/A
Note: Unless stated otherwise, the exemption is equal to 100 percent of the increase in assessed value resulting from rehabilitation. Additionally,
for all localities listed, the allowable percentage increase in total square footage for residential real estate is 15 percent; for commercial/industrial
real estate, existing footage restrictions follow the slash mark.
Key to real estate abbreviations: C/I: Commercial and Industrial; R: Residential; EZ: Enterprise Zone
N/A Not applicable.
a
Buena Vista City has two classes of real estate; Class I--structures aged 50-75 years; Class II--structures over 75 years old.
b
In Fairfax City, retail structures (75 percent of street level area must be used for retail purposes): 1st- 5th year = 100 percent, 6th = 83
percent, 7th = 67 percent, 8th = 50 percent, 9th = 38 percent, 10th = 17 percent; not retail structures: 1st-5th =50 percent, 6th = 42 percent,
7th = 34 percent, 8th = 25 percent, 9th = 17 percent, 10th = 9 percent.
c
Fairfax City has no requirement for square footage of new area except that original size cannot be reduced by more than 70 percent.
Property Tax Exemptions
77
Table 6.1 Property Tax Exemptions for Certain Rehabilitated Real Estate, 2010 (continued)
of Structure
Exemption Schedule
(Years)
R
C/I
Locality
R
C/I
Years Exempt (%)
Years Exempt (%)
R
C/I
Cities (continued)
Manassas2520
Increase in Size25/< 3025/N/A
101- Over
100%200% 201%
1st-5th100%1st-10th100% 50%25%
6th
80%11th
80% 40%20%
7th
60%12th
60% 30%15%
8th
40%13th
40% 20%10%
9th20%14th20%10% 5%
10th
0%15th
0% 0% 0%
Martinsville25251st100%1st100%20/N/A
0/<110
15 in EZ2nd-5th
50%2nd-5th
50%
Newport News252515
5
N/A
0/<15
Norfolkd15
5015
In EZ15 yr: 20/020/0
20 in EZ1st-10th100%1st-14th100%10 yr: 10/0
11th
80%
Outside EZ
12th
60%1st-10th100%
13th
40%11th
80%
14th20%12th
60%
15th
0%13th
40%
10 year14th
20%
1st-5th100%15th
0%
6th
80%
7th
60%
8th
40%
9th20%
10th
0%
Norton25251010
40/<15
40/<15
Petersburg
50
50
5 e
5e
40/N/A
60/15
Portsmouth25
I:4010
5, 10
40/N/A
60/N/A
II: 25
Radford
30
30
810
40/<15 60/N/A
Richmond1520
71020/0 40/0 15 in EZ
Roanoke2525
5f
5f
>40/N/A
60/N/A
15 in EZ
Staunton2525
7
7
40/<15 60/0
Suffolk25251010
40/<15
60/N/A
Virginia Beach
502015
520/N/A 25/0
Waynesboro
N/A25
N/A
7
N/A
60/<15
Winchester2525100% of increase 100% of increase 40/<15 60/<15
in value for 10 years
in value for 10 years
N/A Not applicable.
... No response provided.
d
Norfolk City includes also a minimum age of 10 years with schedule exemption of 1st- 5th year = 100 percent, 6th = 80 percent,
7th = 60 percent, 8th = 40 percent, 9th = 20 percent, 10th = 0 percent.
e
In Petersburg City the residential exemption schedule is limited to first $500,000 of increased value. The commercial exemption schedule
is limited to the first $1,000,000 of increased value.
f
In Roanoke City the exemption schedule is 10 years for structures with historic building designations. The Roanoke City ordinance
includes only single family residential/commercial real estate.
78
Tax Rates 2010
of Structure
Exemption Schedule
(Years)
R
C/I
Locality
R
C/I
Years Exempt (%)
Years Exempt (%)
R
C/I
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this
table are excluded.)
Arlington2520 in EZ15 (multi-family units)1020/N/A20/N/A
Chesterfield25g25g
Increased assessment Increased assessment10/<30 or15/N/A or
15 in EZ
for 8 years; 10 for for 5 years; 10 for 25/<3025/N/A
historic homes
historic units
Clarke
50
501010
40/ <15
40/ N/A
Culpeper
N/A
50 in EZ
N/A1st -5th100%
N/A
.../...
Fairfax2525
Residential 25%1-10th100%20/
25/100
Multi-family 40%11th
80%1000 to
12th
60%
3000 sq. ft.
13th
40%
14th20%
15th
0%
Hanover25251st-5th100%1st - 5th100%
30/35
30/35
6th
85%
6th
85%
7th
70%
7th
70%
8th 50%
8th
50%
9th
35%
9th
35%
10th20%10th 20%
Henrico2626
7 (multi-family units)
7
>50/<100 >50/<100
Isle of Wight
30
30
5
N/A25/<1525/<15
Lancaster
50251st-5th: 100%10100%
50/N/A
40/N/A
Loudoun15-20
N/A15
N/A
5-15/<30
N/A
Northampton20201010
60/N/A
60/N/A
15 in EZ
Page15201010
N/A/<15
N/A/<15
Prince William15201st-10th100%1st-10th100%25/<30 25/100
11th
80%11th
80%
12th
60%12th
60%
13th
40%13th
40%
14th20%14th20%
Smyth
N/A15 (EZ zone)1st-5th100%
N/A
60/N/A
6th
80%
7th
60%
8th
40%
9th20%
Spotsylvania
N/A
40
N/A
5
N/A
60/N/A
Stafford
40i
40h
7
7
40/<15
60/ N/A
Warren
50
N/A10
N/A
40/15
N/A
Washington
N/A25
N/A1st-5th
100%
N/A
50/0
6th
80%
7th
60%
8th
40%
9th20%
10th
0%
York
N/A20
N/A
See belowi
N/A25j/<100
N/A Not applicable.
... No response.
g
In Chesterfield County, the minimum age is either 15 or 25 years depending on zones. It is 50 years for historic homes.
h
Stafford County requires that the structure be deemed historic.
i
In York County, the partial exemption shall equal the amount of the difference in the value of the commercial or industrial structure immediately before rehabilitation as determined by the county tax assessor, not to exceed however $500,000 in increased value as so
determined. The exemption shall commence upon completion of the rehabilitation, and shall run with the real estate for a period of five
years, or until such time as the structure may be demolished, if sooner.
79
of Structure
Exemption Schedule
(Years)
R
C/I
Locality
R
C/I
Years Exempt (%)
Years Exempt (%)
R
C/I
Ashland2525j1st-5th
100%10
30/N/A
30/N/A
6th-8th
50%
9th-10th25%
Berryville252510k10k
40/N/A
40/N/A
Blacksburg20201
N/A
N/A/15
N/A/15
Boyce
50
501515
N/A
N/A
Orange
1520l1010
30/N/A
30/N/A
Vienna25251st-10th 100%1st-10th
100%25/<30
40/<30
11th 80%11th 80%
12th 60%12th
60%
13th 40%13th
40%
14th20%14th20%
15th 0%15th
0%
N/A Not applicable.
j
The town of Ashland requires that hotels/motels be no less than 35 years old.
k
According to the town of Berryville, 100% of the increase in assessed value is exempted for 10 years for both residential and commercial
properties. For residential properties the increase in value can’t be the result of an increase in square footage or land value. The maximum
exemption for residential properties is $250,000. The maximum exemption for commercial properties is $500,000.
l
The town of Orange requires that hotels/motels be no less than 35 years old.
80
Tax Rates 2010
Table 6.2
Property Tax Exemptions for Pollution Control, Recycling, Solar Energy, Generators, Stormwater
Developments, and Wetlands, 2010
Pollution Control
Recycling
Solar Energy
Generating
Certified Wetlands
Equipment and Equipment and
Equipment and
Equipment for
Stormwater
and Riparian
Locality
Facilities
Facilities
Facilities Energy Conservation Developments Buffers
Cities (Note: All cities responded to the survey. Those that answered “no” for all six items are excluded.)
Alexandria
No
No
Yes
No
No
No
Bedford
Yes
No
No
No
No
No Charlottesville
No
Yes
Yes
No
No
No
Danville
Yes
Yes
No
No
No
No
Hampton
No
No
Yes
No
No
No
Hopewell
Yes
No
No
No
No
No
Lynchburg
Yes
Yes
Yes
No
No
No
Manassas
Yes
No
No
No
No
No
Newport News
Yes
No
No
No
No
No
Norfolk
Yes
No
No
No
No
No
Petersburg
Yes
No
No
No
No
No
Portsmouth
Yes
No
No
No
No
No
Radford
Yes
No
No
No
No
No
Richmond
Yes
No
No
No
No
No
Roanoke
Yes
Yes
Yes
No
No
No
Salem
Yes
No
No
No
No
No
Waynesboro
Yes
No
No
No
No
No
Winchester
Yes
Yes
Yes
Yes
No
No
Counties (Note: All counties responded to the survey. Those that answered “no” for all six items are excluded.)
Albemarle
No
Yes
Yes
No
No
No
Alleghany
Yes
No
No
No
No
No
Amherst
Yes
No
No
No
No
No
Bedford
Yes
Yes
No
No
No
No
Campbell
Yes
No
No
No
No
No
Chesterfield
Yes
No
Yes
No
No
No
Cumberland
Yes
No
No
No
No
No
Dinwiddie
Yes
Yes
No
No
No
No
Franklin
Yes
No
No
No
No
No
Frederick
Yes
Yes
No
No
No
No
Giles
Yes
No
No
No
No
No
Hanover
No
No
Yes
No
No
No
Henrico
Yes
No
Yes
Yes
No
No
Henry
Yes
No
No
No
No
No
Isle of Wight
Yes
Yes
Yes
No
No
No
King & Queen
No
No
Yes
No
No
No
King William
Yes
No
No
No
No
No
Loudoun
No
No
Yes
No
No
No
Middlesex
No
No
No
No
No
Yes
Montgomery
Yes
No
No
No
No
No
Orange
Yes
No
No
No
No
No
Prince William
Yes
No
Yes
No
No
No
Pulaski
Yes
Yes
Yes
Yes
No
No
Roanoke
No
No
No
No
Yes
No
Shenandoah
Yes
Yes
No
No
No
No
Spotsylvania
Yes
No
Yes
No
No
No
Warren
Yes
Yes
No
No
No
No
Wise
Yes
Yes
Yes
No
No
No
York
Yes
No
No
No
No
No
Towns (Note: Towns that answered “no” or “not applicable” for all six items are excluded. For a listing of town respondents and
Front Royal
Yes
No
No
No
No
No
Saint Paul
Yes
No
No
No
No
No
Vinton
No
No
No
No
Yes
No
West Point
Yes
No
No
No
No
No
Wytheville
Yes
No
No
No
No
No
81
82
Tax Rates 2010
Section 7
Service Charges on Tax-Exempt Property, 2010
Sections 58.1-3400 through 58.1-3407 of the Code of
Virginia authorize localities to impose service charges on
otherwise tax-exempt property. Several types of property
are excluded from this provision, including the land and
buildings of churches used exclusively for worship and
property used exclusively for nonprofit private educational
or charitable purposes.
In 1981, the Virginia General Assembly amended the
Code to restrict the use of the service charge on the value
of real estate owned by the commonwealth to those localities where such property—excluding hospitals, educational
institutions, roadway property, or property held for future
construction—exceeds 3 percent of the value of all real
estate located within the jurisdiction’s boundaries. However,
the service charge may still be levied on faculty and staff
housing of state educational institutions and on property
of the Virginia Port Authority, regardless of the portion of
state-owned property located within the locality.
The service charge is based on the assessed value of
the state- or privately-owned real estate and the amount the
locality has expended in furnishing police and fire protection, refuse collection and disposal, and the cost of public
school education (applicable only in the case of faculty and
staff housing of an educational institution). These expenditures must exclude any federal or state grants specifically
designated for these purposes and any assistance provided
to localities under Title 14.1, Article 10, Law-Enforcement
Expenditures, of the Code of Virginia. If such services are
not provided to the tax-exempt real estate or are funded by
another service charge, the expenditures may not be included
in calculations.
For (1) properties owned by religious organizations and
used for religious purposes or (2) properties used for private,
nonprofit educational or charitable purposes, the service
charge may not exceed 20 percent of the real estate tax rate
(or 50 percent in the case of faculty and staff housing at
private educational institutions). The charge is determined
by dividing the expenditures, as defined in the previous paragraph, by the assessed fair market value of all the real estate
within the locality, except real estate owned by the United
States government or by any of its instrumentalities.
The city of Richmond, as the seat of state government,
clearly satisfies the 3 percent requirement. In addition, a
number of other localities impose service charges either
because they have faculty and staff housing or because
they claim to exceed the 3 percent rule. The primary reason
for the claim is the presence of a state institution of higher
education or of a state correctional institution. However, in
instances where the 3 percent requirement may not have
been reached, an affected state agency may voluntarily have
agreed to pay a service charge.
Based on the survey and some follow-up conversations, it was found that localities that have state educational
institutions and which also charge the service fee include
the cities of Charlottesville (University of Virginia), Fredericksburg (University of Mary Washington), Harrisonburg
(James Madison University), Lexington (Virginia Military
Institute), and Wise County (University of Virginia at Wise).
Counties that impose service charges based on the presence
of correctional institutions include Brunswick (Brunswick
Correctional Center and Brunswick Work Center for
Women), Buckingham (Buckingham Correctional Center
and Dillwyn Correctional Center), Greensville (Greensville
Correctional Center and Greensville Work Center), Fluvanna
(Fluvanna Correctional Center for Women), Southampton
(Southampton Correctional Center, Southampton Work
Center for Men, Southampton Pre-Release and Work Center
for Women, and Deerfield Correctional Center), and Wise
(Red Onion State Prison, Wallens Ridge State Prison, and
Wise Correctional Unit #18). Table 7.1 shows that 11 cities
and 9 counties report imposing a service charge of some sort
on state-owned or privately-owned property.
♦♦♦♦
83
Table 7.1
Service Charges on Tax-exempt Property, 2010
Rate per $100 of Assessed Value
Locality
State-owned
Privately-owned
Property Description
Cities (Note: All cities responded to the survey. Those that answered “no” or “not applicable” for the item in this table are
excluded.)
Buena Vista
N/A
$0.845
Educational (private)
Charlottesville
$0.95
N/A
Educational (state)
Fredericksburg
$0.68
N/A
College faculty housing
Harrisonburg
$0.12
$0.12
Nonprofit (private)
Lexington
50% of real estate tax ratea
50% of real estate tax ratea Education faculty/staff housing
Richmond
Partial assessment: $0.481
$0.615
Education faculty/staff housing
Full assessment: $0.561
State government facilities
Roanoke
N/A
$1.19
Salem
N/A
$0.24
Staunton
N/A
$0.23/$0.09
Mary Baldwin College (private)
Williamsburg
0.12
$1.08
Winchester
N/A
0.01% times assessed value
Counties (Note: All counties responded to the survey. Those that answered “no” or “not applicable” for the item
in this table are excluded.)
Albemarle
Formula per Code of VA
Variesb
Educational (state)
Continuing care retirement
community (private)
Brunswick
$0.21
N/A
Dept. of Corrections
Buckingham
$0.0569/$0.1045
$0.1855
Fluvanna
$0.093752
N/A
Dept. of Game/Inland Fisheries
Dept. of Transportation
Greensville
$0.258650
N/A
Greensville Prison
State Police
Dept. of Game/Inland Fisheries
Lunenburg
Formula per Code of VA
N/A
Roanoke
N/A20% of real estate tax ratea
Southampton
$0.071591
N/A
Wise
$0.20
$0.20
ABC Board
Camp 18 Correctional Facility
Dept. of Mines, Minerals & Energy
Dept. of Conservation & Recreation
National Guard Armory
Red Onion State Prison
Southwest VA Museum
Dept. of Forestry
Dept. of Transportation
State Police
Wallens Ridge Prison
RH One, LP: Townhouses (private)
WV One, LP (private)
WV Two, LP (private)
Wise County Redevelopment (private)
Towns (Note: No towns impose this fee.)
N/A Not applicable.
a
Locality’s real estate tax rate can be found in Table 2.1.
b
Albemarle County states that its rates vary by agreement with each separate property owner.
84
Tax Rates 2010
Section 8
Merchants’ Capital Tax, 2010
The merchants’ capital tax accounted for 0.1 percent of tax
Those counties employing the merchants’ capital tax genrevenue for counties and less than 0.1 percent for towns in
erally have one or more incorporated towns that are business
fiscal year 2009, the most recent year available from the
centers and that impose the BPOL tax. This precludes the
Auditor of Public Accounts. No cities employ the tax and
counties from using the BPOL tax within the town boundaronly 44 of the 95 counties use it. The other counties rely on
ies. In contrast, counties can impose the merchants’ capital
the business, professional, and occupational license (BPOL)
tax within town boundaries even if a town has a BPOL tax.
tax. The relative importance of the merchants’ capital tax
Most of the towns that tax business use the BPOL tax.
varies in the localities that collect it. For information on
Table 8.1 shows the nominal tax rates per $100 for the
individual localities, see Appendix C.
counties and towns, the value used for assessment, and the
The Code of Virginia, §§ 58.1-3509 and 58.1-3510,
percentage of value. The unweighted mean of the nominal
provides that localities may impose a local tax on merchants’
tax rate for counties was $1.86 per $100 of assessed value.
capital. Localities also have the option to exempt specific
The median was $1.00 and the first and third quartiles were
merchants from part or all of the tax. Merchants’ capital is
$0.69 and $2.81, respectively. The unweighted mean of the
defined as the inventory of stock on hand, daily rental motor
nominal tax rate for towns was $0.54 per $100 of assessed
vehicles as defined in § 58.1-2401 and all other taxable
value. The median was $0.40, and the first and third quartiles
personal property (except tangible personal property not
were $0.23 and $0.75, respectively.
for sale as merchandise, which is taxed as tangible personal
property), excluding money on hand and on deposit.
Merchants’ Capital Nominal Tax Rate, 2010
This year the General Assembly reinstated a provision
that property held for rental in a short-term rental business
Nominal Rate/$100
Counties
Towns
could be subject to the merchants’ capital tax. However, such
Up to $0.7415
6
property may also be classified under § 58.1-3510.4 mak$0.75 to $1.49132
ing it subject to a separate freestanding tax. Consequently,
$1.50 to $2.99
6
0
daily rental property must be discussed in this section and
$3.00 to $4.49
8
0
in Section 19, Miscellaneous Taxes.
$4.50 and over2
0
According to § 58.1-3704 of the Code, no locality may
Total
44
8
impose a merchants’ capital tax if it also imposes a BPOL
Mean
$1.86
$0.54
tax on retail merchants. A number of localities impose
Median
$1.00
$0.40
both of these taxes, but they do not use the BPOL tax for
1st Quartile
$0.69
$0.23
retail sales.
3rd Quartile
$2.81
$0.75
In 1978, the General Assembly enacted legislation
(§ 58.1-3509 of the Code) that froze merchants’ capital tax rates
A majority of the localities that impose the merchants’
at their January 1, 1978 level. Localities that had raised their
capital tax compute the assessment of capital on a percentage
rates and/or assessment ratios after February 1, 1977 were
of the original cost. Of the 44 counties and 8 towns listed
required to roll back their rates on July 1, 1978 to the Februin the table, 43 reported using original cost as a basis for
ary 1, 1977 rate and refund any amount in excess. (See Virassessment. Information on nominal tax rates of towns that
ginia, Acts of Assembly, 1978, c. 817, cl. 2, p. 1407.) While
did not respond to the survey can be found in the Virginia
the enabling legislation prohibits localities from raising the
Department of Taxation’s publication, Local Tax Rates: Tax
merchants’ capital tax rates, it does not prohibit localities
Year 2008, available on the web at http://www.tax.virginia.
from lowering the rates if they choose to do so. Thus, a localgov/Documents/Local_Rates_TY2008_v3.pdf. Please note
ity may still lower the tax liability of a merchant by reducing
that the rates in the department’s publication are for the 2008
the nominal rate, the assessment ratio, or both.
tax year; it is the most recent information available for towns
The merchants’ capital tax is used by 44 counties and
that did not respond to the Cooper Center survey.
8 of the 153 towns responding to the survey. In contrast, 44
Table 8.2 lists the components of the merchants’ capital
counties and all of the cities report using the BPOL tax for
tax imposed by the localities. Of the 44 counties that impose
retail merchants in lieu of the merchants’ capital tax. Seven
the tax, all reported imposing the inventory tax component
counties (Bath, Clarke, Culpeper, Fluvanna, Patrick, Rapof the tax. Twenty-two impose the rental vehicle tax. Finally,
pahannock and Washington) reported having neither tax.
24 counties reported imposing the short-term rental tax.
♦♦♦♦
85
Table 8.1
Merchants’ Capital Tax, Basic Features, 2010
Tax
Assessment:
In-House Valuation
Locality
or Contract Date
Cities (Note: No cities imposed this tax.)
Nominal
Tax Rate
(per $100)
Assessment
Method
Assessment
Percentage (%)
Amherst
In-house1/1
$3.95 Original Cost20
Appomattox
In-house1/1
$1.00 Original Cost
85
Bedford
In-house1/1
Bland
In-house1/1
$0.73
Original Cost100
Brunswick
In-house1/1
Buchanan
In-house1/1
Buckingham
In-house1/1
Carroll
In-house1/1
$2.30 Original Cost
30
Charles City
In-house1/1
$2.80 Fair Market Value100
Charlotte
In-house1/1
Craig
In-house1/1
Dickenson
In-house1/1
Essex
In-house1/1
$3.75 Original Cost
5
Floyd
In-house1/1
Franklin
In-house1/1
Giles
In-house1/1
$0.79
Original Cost100
Grayson
In-house1/1
Hanover
In-house1/1
Highland
In-house1/1
$1.00 Depreciated Cost20
King & Queen
In-house1/1
Lancaster
In-house1/1
$1.00 Original Cost
50
Lee
In-house1/1
$1.25 Original Cost
30
Louisa
In-house1/1
Lunenburg
In-house1/1
$1.20 Original Cost
40
Madison
In-house1/1
Mecklenburg
In-house
7/1
$0.72
Original Cost100
Montgomery
In-house1/1
Northumberland
In-house1/1
$1.00 Original Cost
50
Orange
In-house1/1
Pittsylvania
In-house1/1
$2.75 Original Cost
30
Prince Edward
In-house1/1
Richmond
In-house1/1
$3.50 Original Cost
50
Rockingham
In-house1/1
$0.87 Original Cost
67
Russell
In-house1/1
Scott
In-house1/1
Shenandoah
In-house1/1
Smyth
In-house1/1
$0.40
Original Cost100
Southampton
In-house1/1
Stafford
In-house1/1
Sussex
In-house1/1
Tazewell
In-house1/1
Westmoreland
In-house1/1
Wise
In-house1/1
$2.85 Original Cost:
$1-$300,000;
45
over $300,000
35
Wythe
In-house1/1
Bowling Green
County1/1
$1.20
Fair Market Value
40
Drakes Branch
County1/1
$1.10 Original Cost 10
Eastville
Contract1/1
$0.25
Fair Market Value100
Independence
County1/1
$0.63
Original Cost10
Iron Gate
Contract1/1
$0.15 Fair Market Value
35
New Castle
In-house1/1
$0.50
Fair Market Value100
Phenix
County1/1
$0.167
Original Cost100
Timberville
County1/1
$0.30
Original Cost 67
86
Tax Rates 2010
Table 8.2
Merchants’ Capital Tax Provisions Concerning Taxation of Inventories, Rental Vehicles, and ShortTerm Rentals, 2010
Inventory Rental Vehicle
Short-Term
Locality
Tax
Tax
Rental Tax
Cities (Note: No cities imposed this tax.)
Amherst
Yes
Yes
Yes
Appomattox
Yes
No
No
Bedford
Yes
Yes
Yes
Bland
Yes
Yes
Yes
Brunswick
Yes
No
No
Buchanan
Yes
No
No
Buckingham
Yes
No
Yes
Carroll
Yes
Yes
Yes
Charles City
Yes
Yes
Yes
Charlotte
Yes
Yes
Yes
Craig
Yes
No
Yes
Dickenson
Yes
No
No
Essex
Yes
Yes
Yes
Floyd
Yes
No
No
Franklin
Yes
Yes
No
Giles
Yes
No
No
Grayson
Yes
No
No
Hanover
Yes
No
No
Highland
Yes
No
No
King & Queen
Yes
Yes
Yes
Lancaster
Yes
Yes
Yes
Lee
Yes
Yes
Yes
Louisa
Yes
No
No
Lunenburg
Yes
No
Yes
Madison
Yes
Yes
Yes
Mecklenburg
Yes
Yes
Yes
Montgomery
Yes
Yes
Yes
Northampton
Yes
No
No
Northumberland
Yes
No
No
Orange
Yes
No
No
Pittsylvania
Yes
No
Yes
Prince Edward
Yes
No
No
Richmond
Yes
No
No
Rockingham
Yes
Yes
Yes
Russell
Yes
No
No
Scott
Yes
Yes
Yes
Shenandoah
Yes
No
No
Smyth
Yes
Yes
No
Southampton
Yes
No
No
Stafford
Yes
No
Yes
Sussex
Yes
Yes
No
Tazewell
Yes
Yes
Yes
Westmoreland
Yes
Yes
Yes
Wise
Yes
Yes
Yes
Wythe
Yes
Yes
Yes
Drakes Branch
Yes
No
No
Eastville
Yes
No
No
Independence
Yes
No
No
New Castle
Yes
No
No
Timberville
Yes
No
No
Merchants’ Capital Tax
87
88
Tax Rates 2010
Section 9
Tangible Personal Property Tax, 2010
The personal property tax is the second most important
source of tax revenue for cities and counties, though it is not
as important for towns. In fiscal year 2009, the most recent
year available from the Auditor of Public Accounts, the personal property tax accounted for 9.4 percent of tax revenue
for cities, 11.5 percent for counties, and 4.5 percent for large
towns. These are averages; the relative importance of taxes in
individual cities, counties and towns may vary significantly.
For information on individual localities, see Appendix C.
Cities, counties and towns may levy a tax on the tangible
personal property of businesses and individuals pursuant
to the Code of Virginia, §§ 58.1-3500 through 58.1-3521.
Included in this category are such items as motor vehicles,
business furniture and fixtures, farming equipment, trailers,
boats, recreational vehicles, and campers.
Localities may elect to prorate the taxes on motor vehicles, trailers and boats which have acquired a situs within a
locality after the tax day for the balance of the tax year. The
proration must be on a monthly basis with a period of more
than a half a month counted as a full month and a period of
less than half a month not counted (§ 58.1-3516).
Under § 58.1-3504, localities may elect to exempt
household goods and personal effects from taxation; under
§ 58.1-3505, they may also exempt certain farm animals,
products and machinery. In addition, according to § 58.13506, the following categories are segregated as separate
classes of tangible personal property under the condition
that the tax rate on these items may not exceed that levied
on other classifications of tangible personal property: boats
or watercraft weighing five tons or more; certain aircraft;
antique automobiles; certain heavy construction machinery;
certain computer hardware; privately owned pleasure boats
and watercraft used for recreational purposes only; motor
vehicles specially equipped to provide transportation for
physically handicapped individuals; privately owned vans
with a seating capacity for twelve or more used exclusively
for a ride-sharing arrangement; motor vehicles owned by a
nonprofit organization and used to deliver meals to home
bound persons or to provide transportation for senior or
handicapped citizens; privately owned camping trailers and
motor homes, as defined in § 46.2-100, which are used for
recreational purposes only; and motor vehicles owned by
members or auxiliary members of a volunteer rescue squad
or volunteer fire department. Section 58.1-3506 provides for
the segregation of motor vehicles owned or leased by a motor
carrier into a separate classification of personal property.
Furthermore, the Code of Virginia provides that all
vehicles without motor power that are used or designed to
be used as mobile homes are segregated as separate classes
of tangible personal property. This is conditional upon the
assessment ratio and the tax being the same as those applicable to real property [§ 58.1-3506, Subsection A.8., and
§ 58.1-3506, Clause (iii), Subsection B].
In addition, tangible personal property used in research
and development of businesses and certain energy conversion equipment used in manufacturing are segregated as
separate classes of tangible personal property. This is conditional upon the assessment ratio and the tax not exceeding
that applicable to machinery and tools [§ 58.1-3506 Clause
(ii), Subsection B].
During the 2010 session of the General Assembly
the definition of vehicles qualifying for car tax relief was
expanded to include vehicles held in trust by more than one
beneficiary. Previously, the law required only one beneficiary for a vehicle held in private trust.
Taxpayers are allowed to question the appropriateness of
and to appeal any specific personal property tax. In the last
year, residents began the appeals process in 52 localities. Five
localities (Henrico County, the cities of Chesapeake, Harrisonburg, and Staunton, and the town of Pembroke) reported
further appeals by residents were taken to the state level.
In addition to the property discussed in this section,
the Code lists several special categories property which are
exempt from real and personal property taxes (see § 58.13660 through § 58.1-3666). These categories are discussed
in Section 6 under the heading, “Miscellaneous Property
Exemptions,” and are listed in Table 6.2.
information on personal property tax
Table 9.1 provides information related to the personal
property tax, including the number of personal property
accounts within a locality, the nominal personal property
tax rate, whether localities have special levies, property
tax due dates, the effective date of assessment, options for
payment of the personal property tax, and categories of
vehicles for which proration is offered. In the survey, one
city (Chesapeake) and one county (Accomack) reported
some kind of special district levy. Regarding collections,
26 cities, 72 counties, and 111 towns collect the tax once a
year, while 13 cities, 23 counties, and 7 towns collect it at
least semi-annually. The most common due dates for payment of the tax are June 5 and December 5. Also, localities
89
predominantly indicate January 1 as the effective date of
assessment. Of the localities that report imposing a personal
property tax on motor vehicles, 18 cities, 42 counties, and
14 towns offer options for the payment of the tax. The most
common payment alternative provided by local governments
is the option for taxpayers to prepay their balance at any time
during the calendar year before the due date. The due date
terms apply to all types of vehicles for all but 16 localities
that answered the question.
Finally, 24 cities, 28 counties and 15 towns offer proration of the personal property tax on specific or all categories
of motor vehicles. Though the term “motor vehicle” applies
to all automotive vehicles with rubber tires for use on roadways, many localities use different definitions. For more
detailed definitions of the categories for which proration
is offered, please use the listing in Appendix B to contact
individual localities.
Table 9.2 contains information on personal property tax
exemptions for the elderly and disabled. The survey indicated
that 12 cities, 37 counties and 7 towns permitted some sort
of exemption for the elderly or the disabled constrained by
specific income and net worth limits.
Motor Vehicle Tax
Historically, the most important tangible personal property
category has been motor vehicles. This tax is often called
the “car tax,” even though it covers sport utility vehicles
(SUVs), pickup and panel trucks, large trucks, minivans, and
motorcycles as well. In the survey, localities were asked to
provide the percentage of personal property taxes coming
from motor vehicles in fiscal year 2010. The unweighted
average percentages for cities, counties and towns were 73
percent, 69 percent, and 80 percent, respectively. The percentages reported were similar to the percentages reported in
a 1995 survey, before localities received Personal Property
Tax Relief Act (PPTRA) state aid. It is possible that some
localities misunderstood the question about this topic and
incorrectly counted state PPTRA reimbursements as part of
a local tax instead of as non-categorical state aid.
The Personal Property Tax Relief Act of 1998
(§ 58.1-3524) established a system by which the state would
reimburse localities for relief on the tangible personal
property tax. Passenger cars, pickup or panel trucks, and
motorcycles owned or leased by natural persons and used
for non-business purposes were to have the tax eliminated
on the first $20,000 of value over a five year period. Twelve
and one-half percent of the tax was to be eliminated in tax
year 1998, 27.5 percent in 1999, 47.5 percent in 2000 and
70 percent in 2001. One hundred percent was slated to be
eliminated in 2002 and thereafter, but this final step was not
implemented as part of the solution to Virginia’s budget crisis
in 2003. Instead, a special session of the General Assembly
determined that the state would freeze what it was giving to
localities at $950 million annually. Beginning tax year 2006,
each locality’s percentage share from the state distribution is
based upon its actual share of the state reimbursements from
tax year 2005. Each locality receiving a state reimbursement
90
must reduce its rate on the first $20,000 value so that the
sum of local tax revenue and state reimbursement to the
locality approximates what the locality would have received
based on the valuation method and the tax rate before the
car tax rebate became law.
Vehicle assessed values are based on published market
guides. For valuation of automobiles, all localities use the
National Automobile Dealers’ Association’s Official Used
Car Guide (NADA) as their primary valuation guide for
cars and sport utility vehicles. When a vehicle is not listed
in the primary guide, the locality obtains values from some
other source. All cities and counties in Virginia levy this tax
on motor vehicles.
Any comparison of personal property tax rates across
localities is misleading if differences in the source of
assessment value are not considered. Thus, the effective
tax rates must be standardized by the assessment valuation
method employed by a locality. To do this, an adjusted
effective tax rate was calculated for each locality based on
the NADA retail value of a 2009 Toyota Camry LE fourdoor sedan with a four-cylinder engine. In recent years, the
Camry has been the best selling car in the U.S. The base
data, summarized in the table below, were obtained from
NADA’s Official Used Car Guide.
NADA Value, 2009 Toyota Camry, January 2010
NADA % of NADA
Concept
Value ($)
Retail Value
Retail value (RV)19,000100
Trade-in value (TV)15,929
84
Loan value (LV)14,350
76
Source: National Automobile Dealers Association, Official Used
Car Guide (January 2010).
The adjusted effective tax rate is found by multiplying
the nominal tax rate by the percent of retail value and the
assessment ratio. For those localities using the retail value
and assessing at 100 percent, the nominal and effective tax
rates are the same. The table below summarizes the dispersion of the effective tax rates among localities.
Adjusted Effective Tax Rates Among Localities, 2010
Adjusted
Effective Rate/$100
Cities
Counties Towns
$0.00 to $1.501 17113
$1.51 to $3.0018
45
5
$3.01 to $6.2620
33
0
Total
39
95118
Median
$3.04
$2.66
$0.53
1st Quartile
$2.51
$1.77
$0.30
3rd Quartile
$3.33
$3.10
$0.84
In regard to individual localities, the adjusted effective
rate for cities ranged from $1.28 (Galax) to $3.99 (Alexandria). The adjusted effective rate for counties ranged from
$0.19 (Bath) to $6.26 (Spotsylvania) and, in towns, ranged
from $0.02 (Eastville) to $2.85 (Colonial Beach). The much
lower town rates reflect their limited fiscal responsibilities
as subordinate units of government within counties.
Tax Rates 2010
Besides the adjusted effective tax rate, Table 9.3 also
provides data on the number of automobiles and light trucks
within a locality, percentage of personal property tax receipts
from automobiles, assessment value concept, the nominal
tax rate, the percent of retail value, and the assessment ratio.
Among the cities that answered the question, the number
of vehicles ranged from 445,498 (Virginia Beach) to 3,236
(Norton). Among counties, the number ranged from 716,173
(Fairfax) to 3,291 (Highland).
The assessment value is important because it provides
an estimate of the percent of retail value the locality will
assign to the vehicle when determining the effective tax rate.
The assessment value used varies among localities. Care
must be taken when evaluating the data based on the three
valuation methods listed because a valuation method may
have subcategories. The latest NADA book, for instance,
lists three types of trade-in value based on condition: rough,
average, and clean. For the Camry listed in the example
above, the assessment values were $15,925 for a clean
trade-in, $14,875 for an average trade-in, and $13,575 for
a rough trade-in. Other companies may use some variant of
this breakdown for the retail and loan value categories. This
year and in past years, our example listed the percentages
based on clean retail, clean loan value, and clean trade-in.
The following table shows the frequency of each valuation method among localities. Since many towns use the
same concept as their respective counties, a tally is not
shown for them.
Frequency of Valuation Methods, 2010
Valuation method
Cities
Counties
Total
Loan value18
57
75
Trade-in value1728
45
Retail value
41014
Total
39
95134
Localities incorporate an assessment ratio in the
valuation process. Most cities and counties use a 100
percent ratio of whatever value concept they adopt.
The following table summarizes the dispersion of
assessment ratios.
Dispersion of Assessment Ratios, 2010
Ratio
Cities
Counties
Total
20% to 65%
3
912
66% to 99%2
3
5
100%
34
83117
Total
39
95134
Information on nominal tax rates of towns that did not
respond to the survey can be found in the Virginia Department of Taxation’s publication, Local Tax Rates: Tax Year
2008.1 The rates in the Virginia Department of Taxation’s
publication are for the 2008 tax year, the most recent information available for towns that did not respond to the Cooper
Center survey.
Table 9.4 continues with data related to the PPTRA for
motor vehicles. The second column lists whether the locality offers exemptions for automobiles valued at less than
one thousand dollars. Thirty-one cities, 62 counties and 72
towns reported offering an exemption of some sort to lowvalue autos. The third column refers to methods for applying
PPTRA tax relief. A locality can use one of three methods:
a reduced rate method (RR), a specific relief method that
provides the same percentage of relief for all qualifying
vehicles (SRSP), and a specific relief method that provides
a declining percentage of relief as the vehicle’s value rises
(SRDP). The table below summarizes the choices by all
cities and counties and by the 103 towns that answered the
question.
Frequency of PPTRA Methods of Relief, 2010
Valuation Method
Cities Counties Towns
Reduced Rate (RR)1
9
8
Specific Relief Same % (SRSP)
36
81
71
Specific Relief Declining % (SRDP)2
3
5
No reply
0219
Total
39
95103
Localities overwhelmingly use the specific relief
method that provides the same percentage of relief for all
qualifying vehicles. We assume the reporting towns use
the same method as is used by the county in which they
are located.
The final set of columns provides data on the taxpayer
liability for a vehicle assessed at $20,000. What constitutes
a $20,000 vehicle in one locality may not match what
constitutes a $20,000 vehicle in another locality because
of the differing valuation methods and assessment ratios
used by the localities. Tax year 2009 is featured in the text
table because more localities were able to provide data for
that year. Not all localities were able to provide or update
information for 2010. The columns in Table 9.4 provide the
locality’s total car tax, the amount of the state credit, and the
resulting taxpayer liability for 2009 and 2010. In some cases
we were not given the tax on a vehicle, but were provided
the percentage share covered by the tax, the credit, and
the taxpayer liability. In such cases only the percentage is
listed. The table below summarizes the percentage of state
aid reported by cities and counties.
1
Tangible Personal Property Tax
http://www.tax.virginia.gov/Documents/Local_Rates_TY2008_
v3.pdf (12/8/2009)
91
State Credit as Percentage of Total Tax for a
$20,000 Vehicle, 2009
Total Tax, State Credit and Tax Liability for a
$20,000 Vehicle in Cities and Counties, 2009
A lower percentage implies a higher resulting tax liability relative to the total tax levied by a locality. Most cities
received a state credit between 60 percent and 64.9 percent
of their total tax levied. The median state credit among cities
in 2009 was 60 percent of the total tax, while the first quartile
was 56.0 percent and the third quartile was 64.0 percent.
Among counties, the percent of state credit reported as a
percentage of the total tax varied. Fifteen counties reported
the taxpayer credit as between 60 percent and 64.9 percent
of the total tax, while 13 reported it between 55 percent and
59.9 percent, and 42 reported it being between 20 percent
and 49.9 percent. The median percentage of the taxpayer
credit was 50.1 percent, with the first and third quartiles
being 44.3 percent and 59.6 percent, respectively.
While the state credit for many localities diminishes
each year, we were surprised when a number of localities
reported a greater state credit percentage for the current
survey than for a previous one. Because the state payout to
each locality is fixed, it is generally assumed that as time
passes the funding will decrease for each automobile. That
expectation, however, did not account for the current disinflationary trend in the automobile market during this recession. Because many cars have lost their value in the current
market, if the quantity of automobiles remains unchanged or
changes minimally, then in some cases the locality may be
able to increase its payout percentage for each automobile
within the locality.
The next table summarizes the range of actual taxes for
cities and counties based on the information from 2009. It
summarizes the total tax, state credit and resulting taxpayer
liability for those localities that provided dollar amounts. It
does not include localities that did not answer or provided
only percentage estimates.
Twenty-eight cities levied a tax between $500 and $1,000
before the PPTRA credit was factored in. The median tax
levied was $760. Most PPTRA credits, 22 of the 37 reported,
were between $251 and $500. The median credit was $445.
Most of the resulting taxpayer liabilities in cities were also
between $251 and $500, with the median at $298.
Among counties, original tax liabilities varied fairly
evenly up the scale from $251 to $1,000. The median of the
tax was $700. Most counties gave credits in the $251 to $500
range, though a good portion of the amount (about one-third)
also fell in the $0 to $250 range. The median credit among
counties was $316. Finally, the actual liabilities within
counties was similar in range. Fifty-five counties charged
between $251 and $500 after the PPTRA credit was figured
in. The median liability within counties was $316.
Table 9.5 lists localities that report giving a reduction
in the personal property tax for high-mileage vehicles.
This is permitted by § 58.1-3503.3, which states that the
commissioner of the revenue, using an automobile pricing
guide, may “use all applicable adjustments in such guide to
determine the value of each individual automobile.” Many
guides allow for downward adjustments in value for highmileage vehicles. Twenty-nine cities, 66 counties, and 19
towns reported reduced valuations for high-mileage vehicles.
Certain localities that reported giving such reductions also
told us they couldn’t really ascertain the number of beneficiaries or foregone revenue because the software they used
to determine valuation didn’t break down adjustments for
them. Therefore, for some localities, though they responded
that they had the reduction, they could not provide information about beneficiaries or foregone revenue.
Based on localities that did respond, there were a total of
10,916 beneficiaries of the high-mileage adjustment in cities,
with the amount of revenue foregone totaling $396,395 for
a $36.31 average reduction per beneficiary. In counties, the
number of beneficiaries of the adjustment reported was 78,729.
The amount of foregone revenue reported was $1,349,771.
The average reduction per beneficiary was $17.14.
Table 9.6 compares the nominal tax rates and assessment components of the automobile tax between 1997, the
year before the PPTRA went into effect, and 2010. The
table provides information on localities that have raised
their personal property taxes on motor vehicles since the
beginning of the PPTRA.
Percent Reported
Cities
Counties
Total
20.0 - 49.9
5
42
47
50.0 - 54.9
31316
55.0 - 59.9
71320
60.0 - 64.9131528
65.0 - 70.0
7
613
Over 70.021
3
No answer2
5
7
Total
39
95134
Median
60.0%
50.1%
55.0%
1st Quartile
56.0%
44.3%
46.8%
3rd Quartile
64.0%
59.6%
61.0%
92
Cities
Counties
Amount
Tax Credit Liability Tax Credit Liability
$0-$250
0
41012926
$251-$500
7222522
51
55
$501-$75011111
3510
8
$751-$1,00017
01
32
01
$1,001-1,2502
0
01
0
0
No Answer222
4
5
5
Total
39
39
39
95
95
95
Median
$760 $445 $298 $700 $316 $316
1st quartile $600 $367 $245 $500 $221 $232
3rd quartile $850 $520 $348 $815 $440 $424
Tax Rates 2010
When the PPTRA became law, some saw it as the
beginning of the end of the “car tax.” However, as various
circumstances and conditions in the economy made revenue
streams unpredictable, the state decided to limit the rollback.
Currently, each locality is annually given a lump sum by the
state that is applied to each resident’s total property tax. The
state reimbursements are based on 1997 effective rates as
provided by the PPTRA. Any increase in the effective rate
consequent to the 1997 rate is not covered by the PPTRA
reimbursement from the state.1
Making certain assumptions about the assessment value
concept (which will be discussed below), it appears that 17
cities and 56 counties have increased their effective rates since
1997. The assumption made here is that the value assessment
concepts follow a clear path of valuation. In NADA guide
books, for instance, the lowest valuation is applied to loan
value, a higher valuation is applied to trade-in value, and
the highest valuation is applied to retail value. This is the
hierarchy one would expect to see comparing average measures of loan, trade-in, and retail value, or clean measures
of loan, trade-in, and retail value.
A problem arises, however, with those valuations that
maintain subcategories. NADA’s multiple trade-in values,
based on condition of vehicles, as discussed earlier, have
not been tracked as separate categories. Consequently,
historical adjustments within this valuation cannot be determined from the table. The January 2010 NADA booklet,
for instance, lists the Camry clean loan value as $14,350
and the rough trade-in value as $13,575. Our table unfortunately does not take this distinction into account. While no
locality has reported in the comments section of the survey
that it uses the “rough” subcategory of any of the valuation
methods, we can’t be sure whether certain localities have
changed their category between the “clean,” “average” or
“rough” categories.
Table 9.7 gives the pricing guide, the value used, the
nominal tax rate, and the depreciation schedule, if any, for
large trucks, two tons and over. Answers were provided by
all cities and counties and 98 of the responding towns.
Other Personal Property Taxes
As previously noted, tangible personal property taxes are
not limited to motor vehicles. There are over 18 categories
in addition to motor vehicles, ranging from farm equipment
to recreational vehicles and mobile homes (the general
categories can be found from § 58.1-3504 through § 58.13506). Household goods is one legal category, but no locality reports taxing them. It is the only category no locality
reports taxing. Localities exhibit a wide variation in their
choices of valuation methods, pricing guides and depreciation methods. Consequently, great care must be exercised
when comparing taxes in different jurisdictions. Unless
1
otherwise stated, the valuation method for the depreciation
schedules is original cost.
A further problem pertains to towns. Certain towns
listed a tax rate, but in the “basis” field they showed “N/A”
or nothing. In a survey follow-up we called several towns in
an attempt to elicit information about the basis. In all cases a
town representative confirmed the rates existed, but told us
the county determined the actual depreciation schedule. The
county representative confirmed that the county determined
the town’s depreciation schedule but added that since the
county did not tax that item, there was no schedule. Therefore the town could not collect any taxes for that item.
In previous years, when creating the summary tables
below, we often counted the “rates” column to determine the
number of localities imposing the tax. Based on the previously described conversations, we have decided to count the
tax using the “basis” column instead.
Table 9.8 displays tangible personal property taxes on
heavy tools and machinery, computers and generating equipment for business use for cities, counties and 60 reporting
towns. The table below summarizes how many localities
impose each tax in Table 9.8.
Taxes on Heavy Tools and Machinery, Computer
Hardware, and Generating Equipment, 2010
Number of Localities Imposing Tax
Item
Cities
Counties
Towns
Heavy tools and machinery 38
94
36
Computer hardware
38
94
33
Generating equipment
26
5713
Table 9.9 displays tax rates on research and development, business furniture and fixtures, and biotechnology
equipment for cities, counties and 56 respondent towns. The
table below shows how many localities report having each
of taxes listed in Table 9.9.
Taxes on Research and Development,
Furniture and Fixtures, and Biotechnology, 2010
Item
Cities
Counties
Towns
Research and development 25
5712
Furniture and fixtures
38
9324
Biotechnology equipment21
382
Table 9.10 displays tax rates on farm equipment and
livestock for cities, counties and 11 respondent towns. The
table below shows how many localities report having each
of the taxes listed in Table 9.10.
Taxes on Livestock and Farm Equipment, 2010
Item
Cities
Counties
Towns
Livestock2
9
0
Farm equipment
624
5
For a review of the PPTRA and its impact on the state since it
was instituted, refer to “What Will Become of the Car Tax?” by
John L. Knapp in Virginia Issues and Answers. (Winter 2006),
Vol. 13, No. 1, pp. 27-31. http://www.via.vt.edu/winter06/index.
html.
93
Table 9.11 displays tax rates on boats and aircraft for
cities, counties and 69 respondent towns. The table below
shows how many localities report having each of the taxes
listed in Table 9.11.
Taxes on Boats Over Five Tons, Pleasure Boats,
and Aircraft, 2010
Item
Cities
Counties
Towns
Boats over five tons
30
77
40
Pleasure boats
35
89
48
Aircraft19
7720
Table 9.12 displays tax rates on antique motor vehicles,
recreational vehicles, and mobile homes for cities, counties
and 95 respondent towns. The table below shows how many
localities have each of the taxes listed in Table 9.12.
Taxes on Antique Motor Vehicles, Recreational
Vehicles, and Mobile Homes, 2010
Item
Cities
Counties
Towns
Antique motor vehicles15
36 30
Recreational vehicles
38
83
37
Mobile homes
30
91
60
Table 9.13 displays tax rates on horse trailers and motor
vehicles powered solely by an electric motor for cities, counties and 21 respondent towns. The table below shows how
many localities have each of the taxes listed in Table 9.13.
Taxes on Horse Trailers, Special Fuel Vehicles, and
Electric Vehicles, 2010
Item
Cities
Counties
Towns
Horse trailers22
8419
Special fuel vehicles
7141
Electric vehicles
7141
♦♦♦♦
94
Tax Rates 2010
Table 9.1
Tangible Personal Property Tax General Information, 2010
Option for Due Date
Number of Accounts Property
Property
Effective Payment of
and
Business
Tax
Tax Due
Date of
Property
Option
Locality
All
Only
Rate/$100 Date(s) Assessment
Tax
Terms§
Alexandria106,984
7,647
$4.7510/51/1
Yes
All
Bedford
4,125
606
$2.4312/51/1
No
All
Bristol
...
...
$7.0012/51/1
Yes
All
Buena Vista
3,218294
$5.85
6/5; 12/51/1
No
All
Charlottesville27,360
3,135
$4.20
6/5; 12/51/1
Yes
All
Chesapeake160,00027,000
$4.00a
6/51/1
Yes
All
Colonial Heights18,167
...
$3.50
6/5; 12/51/1
Yes
All
Covington
3,609
385
$5.60
6/5; 12/51/1
Yes
All
Danville
32,5082,182
$3.00
6/5; 12/51/1
Yes
MV
Emporia
6,0002,954
$5.00
7/11/1
Yes
All
Fairfax
37,99813,346
$4.1310/51/1
No
All
Falls Church11,9802,600
$4.7110/51/1
Yes
MV
Franklin10,6391,013
$4.5012/51/1
No
All
Fredericksburg17,8781,934
$2.99
5/15; 11/151/1
Yesb
All
Galax
7,0001,000
$1.6812/51/1
Yesc
All
Hampton115,964
9,964
$4.25
6/5; 12/51/1
Yes
All
Harrisonburg17,760
7,341
$3.0012/51/1
No
All
Hopewell28,244
893
$3.052/151/1
No
All
Lexington
4,217210
$3.95
6/5; 12/51/1
No
All
Lynchburg
58,2522,435
$3.80
6/5; 12/51/1
Yes
All
Manassas
31,6672,575
$3.2510/51/1
No
All
Manassas Park 8,6671,091
$3.5010/51/1
Yes
All
Martinsville
7,6191,141
$2.3012/51/1
No
All
Newport News298,58416,923
$4.25
6/5; 12/51/1
No
All
Norfolk196,000
47,500
$4.25
6/51/1
No
All
Norton
3,703
386
$1.8512/51/1
No
All
Petersburg28,4211,788
$4.40
6/101/1
No
All
Poquoson17,800
...
$4.20
6/5; 12/51/1
No
All
Portsmouth
99,293
3,524
$5.00
6/51/1
No
All
Radford
9,000
575
$2.4412/51/1
No
All
Richmond239,96211,475
$3.70
5/11/1
No
All
Roanoke136,94121,254
$3.45
5/311/1
Yes
All
Salem
35,5012,300
$3.20
5/31 1/1
Yes
All
Staunton
30,0822,042
$2.0012/51/1
No
All
Suffolk116,296
5,366
$4.2512/51/1
No
All
Virginia Beach 485,59024,286
$3.70
6/5; 12/51/1
Yes
All
Waynesboro19,650
941
$5.0012/51/1
No†
All
Williamsburg
4,101
811
$3.5012/11/1
No
All
Winchester24,3002,179
$4.50
Annuald Annuald Yes
All
Accomack
...
...
$3.48e12/51/1
No
MV
Albemarle114,92712,890
$4.28
6/5; 12/5; 4/51/1
No
All
Alleghany17,041
727
$5.9512/51/1
No
All
Amelia
8,178
...
$4.0012/51/1
No
All
Amherst
43,4391,300
$3.2512/51/1
No
All
Categories of
Property for
Which Proration
Offered*
All but MH
None
None
None
All but B, MH
All but B, MH
None
None
All
MH, MV, MC, RV, T
BMV, MC, MV, T, RV
All but MH
All but MH
All
None
All
None
All but MH
All but B, MH
All but MH
None
None
None
All but MH
All but B, MH
None
All but MH
All
All
None
BMV, MC, MV, T
All but B
All but B, MH
None
All but B
All but B, MH
None
None
All but B, MH
BMV, MV, MC, T, TR
All but MH
None
None
None
N/ANot applicable.
... No reply.
§
Refers to whether due date and options listed apply to all tangible personal property categories or only to motor vehicles.
* See bottom of last page of Table 9.1 for a key to abbreviations for categories of property and the Personal Property Tax
Relief Act method.
†
Payment due by due date, but treasurer will accept prepayments throughout the calendar year of assessment.
a
Chesapeake City adds a city-wide special tax of $0.08 for mosquito control onto a base tax of $4.00.
b
In the city of Fredericksburg one may authorize one’s bank to automatically send payments to the treasurer’s office.
c
In the city of Galax payment options can be arranged with the director of finance.
d
For the city of Winchester, the date of assessment begins on the day of purchase and the tax due date is established on each annual
anniversary of the purchase date.
e
Accomack County adds special district taxes in each of its districts: Atlantic: $0.17, Metompkin: $0.14, Lee $0.14, and Pungoteague: $0.14.
95
Table 9.1 Tangible Personal Property Tax General Information, 2010 (continued)
Option for Due Date
Property
and
Business
Tax
Tax Due
Date of
Property
Option
Locality
All
Only
Tax
Terms§
Appomattox10,258
...
$4.6012/51/1
No
All
Arlington171,70511,898
$5.00
9/15 - BMVf1/1
No
MV
10/5 - MV
Augusta
52,608
682
$2.2512/51/1
Yes†
All
Bath
6,274
799
$0.351/1, 5/11/1
No
All
Bedford125,985
5,645
$2.3512/51/1
No
All
Bland
4,902
...
$2.2912/51/1
No
All
Botetourt
48,2002,300
$2.5512/51/1
No
All
Brunswick11,659
487
$3.4012/51/1
No
All
Buchanan
...
...
$1.951/5
5/1
No†
All
Buckingham12,601
692
$4.0512/51/1
No
All
Campbell
47,296
...
$3.8512/51/1
No
All
Caroline22,8102,552
$6.25
6/5; 12/51/1
Yesg
All
Carroll
49,181
3,774
$1.6012/51/1
No
MV
Charles City13,449
...
$3.5012/51/1
No
All
Charlotte12,706
...
$3.0012/51/1
No
All
Chesterfield
400,279
44,454
$3.60
6/51/1
Yesh
All
Clarke
9,585
789
$4.00
6/5; 12/51/1
Yes†
All
Craig
3,935201
$3.0012/51/1
Yes†
All
Culpeper
33,0892,653
$3.5012/51/1
No
All
Cumberland
...296
$3.7511/151/1
Yes†
All
Dickenson
...
...
$1.6912/51/1
Yes
All
Dinwiddie19,2491,560
$4.90
6/5; 12/51/1
Yes
All
Essex22,4652,962
$3.5012/51/1
Yes
All
Fairfax
961,418
80,713
$4.5710/5, 2/151/1
Yes
All
Fauquier
53,547
4,412
Floyd
9,2571,141
Fluvanna15,550
650
Franklin
35,232
3,737
Frederick
69,320
4,660
Giles13,338
946
Gloucester
...
...
Goochland28,6871,081
Grayson10,618
619
Greene10,948
75
Greensville
6,917
377
Halifax
...
...
Hanover100,354
5,150
Henrico
348,62921,719
Henry
36,2571,885
Highland2,384
...
Isle of Wight
36,8731,476
James City
39,200
3,500
King & Queen
5,649
969
King George17,160
957
$4.6510/51/1
$2.7012/51/1
$3.85
6/5; 12/51/1
$1.8912/51/1
$4.86
6/5; 12/51/1
$1.9012/51/1
$2.60
6/30; 12/51/1
$4.0012/51/1
$1.75
4/51/1
$5.00
6/5; 12/51/1
$4.5012/51/1
$3.6012/51/1
$3.572/51/1
$3.50
6/5; 12/51/1
$1.4812/51/1
$1.5012/51/1
$4.4012/51/1
$4.00
6/5; 12/51/1
$3.9412/51/1
$3.20
6/5; 12/51/1
No
Yes
No
No
Yes
Yes†
No
No
Yesi
Yes
Yes
No
Yes†
Yes
No
No†
Yes
No
Yes
No
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
Categories of
Property for
Which Proration
Offered*
MH
All but MH
None
None
All but B, MH
None
All but B, MH
None
None
None
None
None
None
None
None
BMV, MC, MV, T, RV
All but C, MH
None
None
None
None
All but C, RV
None
BMV, MC, MV, RV, T
All but B, MH
None
None
None
All
None
None
None
None
None
None
None
All but B, MH
MV
None
None
All
All but MH
None
None
N/ANot applicable.
... No reply.
§
Relief Act method.
†
f
According to Arlington County, all taxable vehicle proeprty for which returns are filed after July 15 of the tax year are assessed within 30 days
of receipt of the filed return. Due dates for those vehicles adquired after July 15 are set to fall on or about the 5th of each month following the
October due date for property acquired before July 15. Due dates follow monthly through the end of the fiscal year.
g
In Caroline County the taxpayer may pay in full on June 5.
h
In Chesterfield County the taxpayer may prepay with a bank draft.
i
In Grayson County the treasurer will set up payment plans when requested by taxpayer.
96
Tax Rates 2010
Total
Option for Due Date
Number
Property
Property
and
of
Business
Tax
Tax Due
Date of
Property
Option
Locality
Accounts Accounts Rate/$100 Date(s) Assessment
Tax
Terms§
King William12,883
70
$3.6512/51/1
Yes
All
Lancaster26,760
846
$2.0412/51/1
Yes†
All
Lee27,9122,578
$1.4010/311/1
No
All
Loudoun297,504
...
$4.20
5/5; 6/5; 1/1
Yes†
MV
10/5; 12/5
Louisa25,762
750
$1.9012/51/1
No
All
Lunenburg
8,129
703
$3.6012/51/1
No
All
Madison
...
...
$2.8012/51/1
No
All
Mathews
9,954
...
$4.5312/51/1
No
All
Mecklenburg
5,17502,156
$3.26
6/5; 12/5
7/1
No
All
Middlesex
34,011
802
$3.5012/51/1
Yes
All
Montgomery
60,754
4,386
$2.4512/51/1
Yes
All
Nelson11,840
559
$2.95
6/5; 12/51/1
No
All
New Kent13,449
...
$3.7512/51/1
Yes†
All
Northampton22,3731,235
$4.1012/51/1
No
All
Northumberland12,861
823
$3.6012/51/1
No
All
Nottoway
...
...
$3.5012/512/5
No
All
Orange23,812
...
$2.2012/51/1
Yes†
All
Page21,1072,436
$4.64
6/5; 12/51/1
Yes
All
Patrick14,484
730
$1.7112/51/1
No
All
Pittsylvania
45,5172,479
$8.50
6/5; 12/51/1
No
All
Powhatan
42,3101,705
$3.6012/51/1
No
All
Prince Edward21,784
899
$4.5012/51/1
No†
All
Prince George 38,964
3,100
$4.00
6/51/1
No
All
Prince William238,788
6,573
$3.701/5; 2/5; 3/5;1/1
No
All
4/5; 5/5; 6/5;
10/5; 11/5; 12/5
Pulaski
50,093
...
$2.1410/151/1 No
All
Rappahannock
...
...
$4.2012/51/1
Yes†
All
Richmond
5,000
385
$3.5012/51/1
No
All
Roanoke
65,378
4,098
$3.50
5/311/1
Yes
All
Rockbridge12,7541,248
$4.2510/51/1
No
All
Rockingham
53,958
...
$2.8012/51/1
No
All
Russell
44,966
...
$1.6012/111/1
Yes
All
Scott24,900
864
$1.4011/201/1
No
All
Shenandoah
32,342
4,284
$3.15
6/5; 12/51/1
Yes
MV
Smyth
...
...
$2.2512/51/1
Yes†
All
Southampton19,031
594
$4.0012/51/1
Yes
All
Spotsylvania
89,000
3,104
$6.26
6/5; 12/51/1
No
All
Stafford
89,034
5,018
$6.89
6/5; 12/51/1
Yes
All
Surry
4,797262
$3.5012/51/1
Yes
All
Sussex
6,811
460
$4.8512/51/1
Yes†
All
Tazewell
64,2112,356
$2.0012/51/1
No
All
Warren
51,496
4,496
$4.0012/51/1
Yes
All
Washington
38,238
4,586
$1.5512/201/1
Yes
All
Westmoreland 37,952
974
$3.0012/51/1
Yes
All
Wise
49,903
7,786
$1.4910/151/1
Yesj
All
Wythe
38,1381,980
$2.0812/51/1
No
All
Categories of
Property for Which Proration
Offered*
None
None
None
All but MH
None
None
None
MC, MV, TR
None
None
None
All but B
MH
All but B
None
None
None
BMV, MC, MH, MV, T
None
None
None
None
None
All but B
None
None
None
All but B, C, MH, RV
All
None
None
None
None
None
All
All but MH
All
None
None
None
All
None
None
None
None
N/ANot applicable.
... No reply.
§
Relief Act method.
†
j
In Wise County a direct payment option exists where one can transfer from one’s bank account to treasurer’s bank account.
k
In York County payment options can be modified by the treasurer if taxpayer makes a written request.
97
Option for Due Date Categories of
Property
and
Property for
Business
Tax
Tax Due
Date of
Property
Option
Which Proration
Locality
All
Only
Tax
Terms§
Offered*
Towns (Note: Towns that answered “not applicable” for all items in this table are excluded. For a list of town respondents and
York
76,57512,720
$4.00
6/5; 12/51/1
Yesk
All
All but B, C, MH, TR
Abingdon
5,515
626
$0.5512/51/1
No
All
None
Alberta
30025
$1.901/5
5/1
No
All
None
Altavista2,179
...
$2.0012/51/1
Yes
All
None
Amherst2,270173
$0.3512/51/1
No
All
None
Appalachia
839
...
$0.7012/51/1
No
All
B, MH, MV, TR
Appomattox
...
...
$0.55
9/301/1
No
All
None
Ashland12,290
...
$0.771/151/1
Nol
All
None
Berryville2,659200
$1.0012/51/1
No
All
All but BMV
Big Stone Gap
3,583278
$0.6212/51/1
No
All
None
Blackstone
...
...
$0.6512/151/1
No
All
None
Bluefield2,900200
$0.6012/51/1
No
All
None
Boones Mill120
30
$0.402/281/1
No
All
None
Bowling Green
784
...
$1.2012/51/1
No
All
None
Boyce
36018
$0.0612/51/1
No
All
None
Boydton26628
$0.881/11/1
No
All
None
Bridgewater2,850136
$0.7512/51/1
No
All
None
Broadway2,203
...
$0.5112/51/1
No
All
None
Brookneal
746
...
$1.7012/51/1
No
All
None
Buchanan
734
...
$0.3212/51/1
No
All
None
Capron11916
$1.0012/51/1
No
All
None
Cedar Bluff
...
...
$0.3512/51/1
No
All
None
Chase City
...
...
$1.211/311/1
Yes
MV
None
Chatham
815104
$4.5012/51/1
No
All
None
Chilhowie
996116
$0.3012/51/1
No
All
None
Chincoteague
7,607
603
$0.8512/51/1
No
All
BMV, MC, MV, TR
Christiansburg16,7201,604
$0.4512/51/1
No
All
None
Claremont287
...
$0.6012/51/1
No
MV
None
Clarksville1,076
...
$1.652/1
7/1
Yes
All
None
Clifton Forge
...
...
$6.7012/51/1
No
All
None
Clintwood1,200
...
$0.3012/51/1
No
All
None
Coeburn
...
...
$0.4012/51/1
No
All
None
Colonial Beach2,500
99
$3.7512/51/1
No
All
None
Courtland
...
...
$1.14
3/11/1
No†
All
None
Culpeper14,626
...
$1.001/311/1
No
All
None
Damascus
...
...
$0.5412/201/1
No
All
None
Dillwyn273
75
$0.2812/51/1
No
All
None
Drakes Branch
30820
$0.372/151/1
No
MV
None
Dublin1,205250
$0.5012/51/1
Yes
All
None
Eastville
...
...
$0.0212/51/1
No
All
None
Edinburg
...
...
$0.075
6/5; 12/51/1
No
All
None
Exmore
...
...
$0.4512/51/1
No
All
None
Farmvillem
483
483
$1.5012/151/1
No
All
None
Floyd
...
...
$0.2512/51/5
No
All
None
Front Royal11,5431,323
$0.6012/51/1
No
MV
All
Glade Spring
869
...
$0.2012/211/1
No
All
None
Glasgow
...
...
$0.8512/51/1
No
All
All
Glen Lyn110
38
$0.2512/51/1
No
All
None
Gordonsville1,591132
$0.9912/51/1
Yes
All
None
Gretna
...
...
$2.0012/51/1
No
All
None
N/ANot applicable.
... No reply.
§
Relief Act method.
†
l
In Ashland Town payments will be accepted only if a taxpayer requests the option.
m
The town of Farmville only levies the tax on business property.
98
Tax Rates 2010
Option for Due Date
Property
and
Business
Tax
Tax Due
Date of
Property
Option
Locality
All
Only
Tax
Terms§
Towns (continued)
Grottoes1,448
...
$0.3812/51/1
No
All
Grundy
...
...
$0.5012/51/1
No
All
Halifax
...
...
$1.6812/5
9/6
No
All
Hallwood100
...
$0.4812/51/1
No
All
Hamilton
581
74
$1.1010/51/1
No
All
Haysi12424
$0.4012/51/1
No
All
Hillsville1,696
...
$0.7212/51/1
No
All
Hurt
...
...
$2.5012/51/1
No
All
Independence
...
...
$0.6312/51/1
No
All
Iron Gate
...
...
$1.0012/51/1
No
All
Ivor23316
$0.602/11/1
No
All
Jonesville
514
46
$0.25
8/11/1
No
All
Kenbridge
...
...
$1.3112/51/1
No
All
Keysville
...
...
$0.6012/51/1
Yes
All
Kilmarnock1,166
...
$0.1612/51/1
No
All
La Crosse
452
50
$1.051/11/1
No
All
Lawrenceville
500107
$1.801/51/1
No
All
Lebanon1,490283
$0.5012/121/1
No
All
Leesburg
...
...
$1.0010/51/1
No
All
Louisa
865145
$0.701/151/1
No
All
Luray
3,228
355
$0.40
6/5; 12/51/1
No
All
Marion
3,600
800
$0.3512/151/1
No
MV
Middleburg
...
...
$1.0012/51/1
No
All
Middletown1,250
...
$1.2512/51/1
No
All
Mineral277
31
$0.601/151/1
No
All
Monterey
...
...
$0.3512/51/1
No
All
Mount Jackson
...
...
$0.801/311/1
No
All
Narrows1,986
54
$0.9012/51/1
Yes
All
New Market1,300150
$0.80
6/5; 12/51/1
No
All
Onancock
...
...
$2.0012/51/1
No
All
Onley
...
...
$0.3012/512/5
No
All
Orange2,736
$0.6012/51/1
No
All
Pamplin
...
...
$1.00
6/301/1
No
All
Pearisburg1,713204
$0.938
3/151/1
No
All
Pembroke
741
40
$0.625
3/151/1
Yes
All
Pennington Gap1,79120
$0.2010/311/1
No
All
Pound
497
53
$0.4012/51/1
No
All
Pulaski
...
...
$0.7412/51/1
No
All
Purcellville
7,2591,234
$1.05
6/51/1
No
All
Remington
470
42
$1.10
3/51/1
No
All
Rich Creek
467
...
$0.62512/051/1
No
All
Rocky Mount2,300
...
$0.512/281/1
No
All
Round Hill
564
52
$1.1512/51/1
No
All
Rural Retreat
824120
$0.451/51/1
No
All
Saint Paul
358
...
$0.3112/51/1
No
All
Smithfield
6,301
...
$1.0012/51/1
No
All
South Boston
5,049
600
$2.0012/51/1
No
All
South Hill
4,824
551
$1.051/5
7/1
No
All
Stanley
985
50
$0.40
6/5; 12/51/1
No
MV
Stephens City1,500
70
$1.00
6/5; 12/51/1
No
MV
Categories of
Property for
Which Proration
Offered*
None
None
None
All but MH
None
None
None
None
None
None
None
None
None
None
None
None
None
None
All but MH
None
None
None
None
None
None
None
None
None
None
BMV, MC, MV, T
None
None
None
None
None
None
None
None
None
All
None
None
All
None
None
All
None
None
MV, T
None
N/ANot applicable.
... No reply.
§
Relief Act method.
†
99
Option for Due Date
Property
and
Business
Tax
Tax Due
Date of
Property
Option
Locality
All
Only
Tax
Terms§
Towns (continued)
Stony Creek14227
$0.6012/51/1
No
All
Strasburg
449
449
$1.10
6/5; 12/51/1
Yes
All
Surry
...
...
$0.6012/51/1
No
All
Tappahannock
...
...
$1.2512/51/1
No
All
Timberville1,489
42
$0.3012/311/1
No
All
Urbanna
...
...
$0.6512/51/1
Yes
All
Victoria
...
...
$1.0012/51/1
Yes†
All
Vinton
5,643
500
$1.00
5/311/1
Yes
All
Virgilina
...
...
$0.10
3/311/1
No
MV
Wachapreague11
...
$0.1512/51/1
No
N/An
Wakefield
620
...
$0.902/51/1
No
All
Warrenton13,859
4,102
$1.0012/151/1
No
All
Warsaw
660175
$0.6012/51/1
No†
All
Waverly1,200
58
$1.851/311/1
No
All
West Point
...
...
$3.30
8/51/1
Yes
MV
Windsor
3,918
...
$0.5012/51/1
No
All
Wise
...
...
$0.5012/51/1
No
All
Woodstock
5,101
888
$0.90
6/5; 12/51/1
Yes†
All
Wytheville
4,838
...
$0.2812/151/1
No
All
Categories of
Property for
Which Proration
Offered*
None
None
None
None
None
None
None
All
None
None
None
BMV, MC, MV, TR, T
None
None
None
All
None
None
None
N/ANot applicable.
... No reply.
§
†
n
Town of Wachapreague charges personal property tax only to mobile homes. No other property taxed.
B: Boats
BMV: Business Motor Vehicles
TR: Trailers
C: Campers
MC: Motorcycles
RV: Recreational Vehicles
MH: Mobile Homes
MV: Motor Vehicles
T: Trucks
100
Tax Rates 2010
Table 9.2
Tangible Personal Property Tax Relief for Elderly and Disabled, 2010
Relief
Income
Net Worth
Locality
Exemption
Limit ($)
Limit ($)
Alexandria
Elderly: Tax rate of $0.01/$100 20,000
75,000
Disabled: Tax rate of $3.35/$100 on handicapped vehicles
Bristol
Elderly: Reduction of taxes based on formula18,000
30,000
Disabled: Reduction of taxes based on formula
Buena Vista
Elderly: Mobile homes taxed as real property25,000
65,000
Disabled: Mobile homes taxed as real property
Falls Church
Elderly: $25 decal for 1 vehicle; $25 tax credit for 1 vehicle20,000150,000
Disabled: $25 decal for 1 vehicle; $25 tax credit for 1 vehicle
Hampton
Elderly: N/A
N/A
N/A
Disabled: Tax rate of $1.00/$100 on handicapped-equipped vehicles
Harrisonburg
Elderly: 100% relief on 1 vehicle
30,000
75,000
Disabled: 100% relief on 1 vehicle
Manassas
Elderly: Tax rate of $0.00001/$100a
71,340
340,000
Disabled: Tax rate of $0.00001/$100a
Newport News Elderly: Mobile homes taxed as real property
50,000200,000
Disabled: Tax rate of $1.00/$100 for handicapped vehicles
and mobile homes
Norfolk
Elderly: N/A
N/A
N/A
Disabled: Tax rate of $3.00/$100 for vehicles
Norton
Elderly: Maximum exemption of $100 on mobile homes15,00025,000
Disabled: Maximum exemption of $100 on mobile homes
Virginia Beach
Elderly: Tax rate of $3.00/$100 for 1 vehicle29,500
70,000
Disabled: Tax rate of $3.00/$100 for 1 vehicle;
Disabled veterans get tax rate of $1.50/$100
Williamsburg
Elderly: N/A
N/A
N/A
Disabled: Handicapped vehicles are exempt
Amelia
Elderly: Exemption for single-wide mobile home
N/A
N/A
Disabled: Exemption for single-wide mobile home
Amherst
Elderly: Mobile homes same relief as real property
50,000150,000
Disabled: Mobile homes same relief as real property
Appomattox
Elderly: Mobile homes get same relief as real property20,000100,000
Disabled: Mobile homes get same relief as real property
Bedford Elderly: N/A
N/A
N/A
Disabled: Vehicles modified for handicapped are excluded
Bland
Elderly: Exemption for mobile home15,000
35,000
Disabled: Exemption for mobile home
Caroline
Elderly: Mobile homes get same relief as real property
35,000
85,000
Chesterfield
Elderly: Exemption for mobile home
52,000
350,000
Disabled: Exemption for mobile home
Craig
30,000
90,000
Dinwiddie
Elderly: Up to $300 based on income and net worth
35,000100,000
Disabled: Up to $300 based on income and net worth
Fairfax
Elderly: Total exemption 22,000
75,000
Disabled: Total exemption
Frederick
50,000150,000
Greensville
Elderly: N/A
30,000
75,000
Disabled: Exempt up to $500 depending on formula
Isle of Wight
Elderly: N/A
N/A
N/A
James City
Elderly: N/A
N/A
N/A
Disabled: Vehicles modified for handicapped are excluded;
Disabled veterans receive exemption
N/A Not applicable.
a
The tax rate for Manassas City may be confirmed by viewing http://www.manassascity.org/index.aspx?NID=282.
101
Table 9.2 Tangible Personal Property Tax Relief for Elderly and Disabled, 2010 (continued)
Relief
Income
Net Worth
Locality
Exemption
Limit ($)
Limit ($)
King George
Elderly: Mobile home exempt25,000
60,000
Disabled: Mobile home exempt
Loudoun
Elderly: Tax rate of $2.10/$100 (50% rate reduction)
52,000195,000
Disabled: Tax rate of $2.10/$100 (50% rate reduction)
Mathews
Elderly: N/A
N/A
N/A
Disabled: 100% relief on 1 vehicle for disabled veterans
Middlesex
Elderly: Mobile homes; 1 vehicle25,000
75,000
Disabled: Mobile homes; 1 vehicle
Montgomery
Elderly: Mobile homes get same relief as real estate
35,000100,000
Disabled: Mobile homes get same relief as real estate
New Kent
Elderly: Mobile homes 50,000
75,000
Disabled: Applicable vehicles and mobile homes are exempt
Nottoway
Elderly: N/A
N/A
N/A
Orange Elderly: Mobile homes get same relief as real estate
37,000110,000
Page Elderly: Mobile homes get same relief as real estate21,500114,000
Pittsylvania
Elderly: Mobile homes get same relief as real estate18,000
60,000
Powhatan
Elderly: N/A
N/A
N/A
Disabled: Veterans 100% disabled in service get $1.80/$100
Prince George
45,000120,000
Prince William
Elderly: Rate of $0.00001/$100 on vehiclesb
71,300
340,000
Disabled: Rate of $0.0001/$100 on handicapped vehiclesb
Rockingham
32,000
70,000
Scott
Elderly: Mobile homes get same relief as real estate21,000
75,000
Southampton
Elderly: Mobile homes get relief according to formula
30,000
80,000
Disabled: Handicapped vehicles are exempt
Spotsylvania
Elderly: N/A
N/A
N/A
Disabled: Disabled veterans exempt
Surry
30,000100,000
Tazewell
Elderly: Relief on mobile home taxes up to $30025,000
75,000
Disabled: 1 vehicle exempt for veteran disabled in service
Warren
Elderly: Mobile homes get same relief as real estate26,500100,000
Washington
Elderly: Property subject to income/worth limits23,038
69,159
Disabled: 100% disabled subject to income/worth limits
Wise
42,000
85,000
Disabled: Mobile homes get same relief as real estate;
1 vehicle for disabled veterans
York
Elderly: Mobile homes exempt based on formula
50,000200,000
Disabled: Mobile homes exempt based on formula
Boyce
Elderly: 1st decal half-price
N/A
N/A
Disabled: 1st decal half-price
Christiansburg
35,000
N/A
Clintwood
Elderly: Mobile home relief25,000
75,000
Disabled: Mobile home relief
Haysi
Elderly: N/A
N/A
N/A
Disabled: Disabled veterans (service connected) exempt
Leesburg
Elderly: No taxes owed on one motor vehicle
52,000195,000
Disabled: No taxes owed on one motor vehicle
N/A Not applicable.
b
Rate confirmed by locality.
102
Tax Rates 2010
Table 9.2 Tangible Personal Property Tax Relief for Elderly and Disabled, 2010 (continued)
Relief
Locality
Exemption
Towns (continued)
New Market
Smithfield
Elderly: N/A
Disabled: Exemption of tax
Income
Limit ($)
Net Worth
Limit ($)
N/A
N/A
N/A
N/A
N/A Not applicable.
103
Table 9.3 Tangible Personal Property Tax for Automobiles and Trucks of Less than Two Tons, 2010
Number of
Share of Tax Assessment
Relationship
Adjusted
Motor Vehicles from Vehicles,
Value
Tax
to Retail Assessment Effective
Locality
TotalBusiness FY 2009 (%)
Concept* Rate/$100 Value (%)†
Ratio (%) Rate/$100#
Cities (All cities responded to this survey.)
Alexandria103,631 7,64729
TV
$4.75
84100
$3.99
Bedford
5,117297
54
TV
$2.43
84100
$2.04
Bristol
...
...
42
LV
$7.00
76
30
$1.60
Buena Vista
6,066215
72
TV
$5.85
84
80
$3.93
Charlottesville27,7801,066
85
TVc
$4.20
84100
$3.53
Chesapeake237,000 47,000
78
LV
$4.00
76100
$3.04
Colonial Heights
...
...
80
LV
$3.50
76100
$2.66
Covington
6,285
46022
RV
$5.60100
55
$3.08
Danville
30,8921,590
62
TVc
$3.00
84100
$2.52
Emporia
...
...
80
LV
$5.00
76100
$3.80
Fairfax27,956 3,304
79
TVc
$4.13
84100
$3.47
Falls Church10,300
920
73
TV
$4.71
84100
$3.96
Franklin
7,720125
93
TV
$4.50
84100
$3.78
Fredericksburg21,3562,351
71
RV
$2.99100
90
$2.69
Galax
6,500
...
...
LV
$1.68
76100
$1.28
Hampton127,823 7,285
83
LV
$4.25
76100
$3.23
Harrisonburg
...
...
53
TV
$3.00
84100
$2.52
Hopewell26,6201,301
65
LV
$3.05
76100
$2.32
Lexington
4,131210
98
TV
$3.95
84100
$3.32
Lynchburg
51,4332,906
55
TV
$3.80
84100
$3.19
Manassas28,7272,553
78
TV
$3.25
84100
$2.73
Manassas Park
...
...
...
TVc
$3.50
84100
$2.94
Martinsville14,145
835
...
LV
$2.30
76100
$1.75
Newport News157,62910,957
60
LV
$4.25
76100
$3.23
Norfolk154,15026,000
83
LV
$4.25
76100
$3.23
Norton
3,236
...
95
TV
$1.85
84100
$1.55
Petersburg23,8621,411
...
LV
$4.40
76100
$3.34
Poquoson12,787
...
87
LV
$4.20
76100
$3.19
Portsmouth
99,293 7,950100
LV
$5.00
76100
$3.80
Radford
9,000
...
...
TVc
$2.44
84100
$2.05
Richmond239,9621,310
77
TV
$3.70
84100
$3.11
Roanoke113,49814,427
89
LV
$3.45
76100
$2.62
Salem
35,5011,800
96
LV
$3.20
76100
$2.43
Staunton26,7911,644
79
RV
$2.00100100
$2.00
Suffolk
...
...
...
LV
$4.25
76100
$3.23
Virginia Beach
445,498
0
81
LV
$3.70
76100
$2.81
Waynesboro18,5531,257100
RV
$5.00100
50
$2.50
Williamsburg
5,655
316
51
LV
$3.50
76100
$2.66
Winchester
...
...
...
TV
$4.50
84100
$3.78
City adjusted effective tax rates ($ per $100):
Median
$3.04
First quartile
$2.51
Third quartile
$3.33
Maximum
$3.99
Minimum
$1.28
Counties (All counties responded to the survey.)
Accomack
...
...
70
LV
$3.48
76100
$2.64
Albemarle104,981 9,438
90
TV
$4.28
84100
$3.60
Alleghany27,6101,480
85
LV
$5.95
76
50
$2.26
Amelia16,756
...
85
LV
$4.00
76100
$3.04
Amherst
32,902
653
63
TVc
$3.25
84100
$2.73
* Key to abbreviations:
LV: Loan value; RV: Retail value; TV: Trade-in value; TVc: Clean trade-in value; WV: Wholesale value
Relationship to retail value is based on the percentage of assessed value of RV, LV, or TV to RV for a typical car. See text of Section 9
for an explanation.
#
Adjusted effective rate = tax rate x share of retail value x assessment ratio.
... No reply
a
The city of Alexandria uses 95 percent of the manufacturer’s suggested retail price as an alternative valuation method.
b
The city of Chesapeake adds $0.08 to the base $4.00 rate for mosquito control.
c
Accomack County adds additional charges for its special districts: Metompkin ($0.14), Atlantic ($0.17), Pungoteague ($0.14),
and Lee ($0.14).
†
104
Tax Rates 2010
Table 9.3 T
angible Personal Property Tax for Automobiles and Trucks of Less than
Two Tons, 2010 (continued)
Number of
Relationship
Adjusted
Value
Tax
Locality
Appomattox15,918
...
90
Arlington162,763 6,304
69
Augusta
77,205 9,567
73
Bath
...
...
80
Bedford
91,483
...
69
Bland
6,474
...
...
Botetourt
40,200 5,700
76
Brunswick20,00514,322
...
Buchanan
...
...
55
Buckingham15,926
...
72
Campbell
59,973
...
54
Caroline22,1521,081
59
Carroll
34,378
...
49
Charles City14,4841,4481
Charlotte19,095 7,138
73
Chesterfield
324,12322,393
95
Clarke16,8962,072
82
Craig
5,428
...
82
Culpeper
46,051 6,028
63
Cumberland
...
...
...
Dickenson
...
...
...
Dinwiddie28,5551,290
58
Essex13,648
...
70
Fairfax
716,17328,945
75
Fauquier
80,511
933
74
Floyd18,318
...
...
Fluvanna26,5502,500
90
Franklin
62,88221,871
80
Frederick108,992 6,594
...
Giles10,7312,226
...
Gloucester
...
...
...
Goochland19,8781,473
69
Grayson17,0111,343
71
Greene18,273100
90
Greensville
9,010
668
41
Halifax
...
...
0
Hanover117,019 6,705
80
Henrico278,50318,537
94
Henry
69,603 3,737
...
Highland
3,291
...
69
Isle of Wight
43,182 3,628
57
James City
73,000 6,300
67
King & Queen
9,6701,238
80
King George23,298
500
71
King William16,031 5,290
64
Lancaster11,469
731
64
Lee20,102 5,187
6
Loudoun250,692 49,901
70
Louisa
36,660 3,309
69
Lunenburg15,2972,053
...
Madison16,6562,371
...
Mathews11,490
...
83
Mecklenburg
49,600
...
...
Middlesex
34,011
...
42
Montgomery
63,438 4,377
75
*
RV
LV
LV
TV
TV
LV
LV
LV
LV
LV
RV
RV
LV
LV
TV
LV
TV
LV
TV
TV
LV
LV
LV
TVc
LV
LV
TV
LV
TVc
RV
RV
LV
LV
LV
TV
LV
TV
LV
LV
LV
LV
LV
TVc
TV
TV
LV
TV
LV
TV
TV
TV
TV
LV
RV
LV
$4.60100
50
$5.00
76100
$2.25
76100
$0.35
84
65
$2.35
84100
$2.29
76100
$2.55
76100
$3.40
76100
$1.95
76100
$4.05
76100
$3.85100
50
$6.25100
40
$1.60
76100
$3.50
76
95
$3.00
84100
$3.60
76100
$4.00
84100
$3.00
76100
$3.50
84100
$3.75
84100
$1.69
76100
$4.90
76100
$3.50
76100
$4.57
84100
$4.65
76100
$2.70
76100
$3.85
84100
$1.89
76
95
$4.86
84100
$1.90100100
$2.60100100
$4.00
76100
$1.75
76100
$5.00
76100
$4.50
84100
$3.60
76100
$3.57
84100
$3.50
76100
$1.48
76100
$1.50
76100
$4.40
76100
$4.00
76100
$3.94
84100
$3.20
84100
$3.65
84100
$2.04
76100
$1.40
84100
$4.20
76100
$1.90
84100
$3.60
84100
$2.80
84100
$4.53
84100
$3.26
76100
$3.50100
35
$2.45
76
80
$2.30
$3.80
$1.71
$0.19
$1.97
$1.74
$1.94
$2.58
$1.48
$3.08
$1.93
$2.50
$1.22
$2.53
$2.52
$2.74
$3.36
$2.28
$2.94
$3.15
$1.28
$3.72
$2.66
$3.84
$3.53
$2.05
$3.23
$1.36
$4.08
$1.90
$2.60
$3.04
$1.33
$3.80
$3.78
$2.74
$3.00
$2.66
$1.12
$1.14
$3.34
$3.04
$3.31
$2.69
$3.07
$1.55
$1.18
$3.19
$1.60
$3.02
$2.35
$3.81
$2.48
$1.23
$1.49
†
for an explanation.
#
... No reply.
105
Table 9.3 T
Number of
Relationship
Adjusted
Value
Tax
Locality
Nelson23,153
...
...
RV
$2.95100100
$2.95
New Kent18,6381,786
82
LV
$3.75
76100
$2.85
Northampton14,588
...
...
LV
$4.10
76100
$3.12
Northumberland16,8651,831
65
RV
$3.60100
40
$1.44
Nottoway
...
...
...
LV
$3.50
76100
$2.66
Orange
...
...
...
TVc
$2.20
84100
$1.85
Page
30,0922,248
...
LV
$4.64
76100
$3.53
Patrick19,239
...
...
TV
$1.71
84100
$1.44
Pittsylvania
73,245 3,560
78
TVc
$8.50
84
30
$2.14
Powhatan
38,364 8,664
91
LV
$3.60
76100
$2.74
Prince Edward
56,436
7,311
89
LV
$4.50
76100
$3.42
Prince George
...
...
...
LV
$4.00
76100
$3.04
Prince William
403,69717,372
85
TV
$3.70
84100
$3.11
Pulaski
...
...
...
TV
$2.14
84100
$1.80
Rappahannock
...
...
90
LV
$4.20
76100
$3.19
Richmond
8,979
694
64
LV
$3.50
76100
$2.66
Roanoke
72,957
741
73
LV
$3.50
76100
$2.66
Rockbridge28,4392,467
74
LV
$4.25
76100
$3.23
Rockingham
80,11810,478
...
LV
$2.80
76100
$2.13
Russell
...
...
63
LV
$1.60
76100
$1.22
Scott21,000
...
46
LV
$1.40
76100
$1.06
Shenandoah
55,9482,044
66
TVc
$3.15
84100
$2.65
Smyth
...
...
58
LV
$2.25
76100
$1.71
Southampton20,861
447
68
LV
$4.00
76100
$3.04
Spotsylvania
89,000 9,122
75
RV
$6.26100100
$6.26
Stafford133,47215,159
76
RV
$6.89100
40
$2.76
Surry
7,141
320
63
LV
$3.50
76100
$2.66
Sussex11,262
...
66
LV
$4.85
76100
$3.69
Tazewell
48,976
5,611
60
LV
$2.00
76100
$1.52
Warren
42,2252,396
82
TVc
$4.00
84100
$3.36
Washington
52,937 3,324
85
LV
$1.55
76100
$1.18
Westmoreland22,065 3,305
91
LV
$3.00
76100
$2.28
Wise
...
...
...
LV
$1.49
76100
$1.13
Wythe
33,439
0
...
LV
$2.08
76100
$1.58
York
64,725 4,468
66
LV
$4.00
76100
$3.04
County adjusted effective tax rates ($ per $100):
Median
$2.66
First quartile
$1.77
Third quartile
$3.09
Maximum
$6.26
Minimum
$0.19
City and county adjusted effective tax rates ($ per $100):
Median
$2.67
First quartile
$1.98
Third quartile
$3.22
Maximum
$6.26
Minimum
$0.19
Towns (Towns that answered “not applicable” for all items are in this table are excluded. For a listing of respondents and nonrespondents, see Appendix B.)
Abingdon
6,259
370100
LV
$0.55
76100
$0.42
Alberta
...
...
98
LV
$1.90
76100
$1.44
Altavista
3,585
...23
RV
$2.00100
50
$1.00
Amherst1,724
321
83
LV
$0.35
76100
$0.27
Appalachia
...
...
...
LV
$0.70
76100
$0.53
*
†
for an explanation.
#
... No reply.
106
Tax Rates 2010
Table 9.3 T
Number of
Relationship
Adjusted
Value
Tax
Locality
Towns (continued)
Appomattox
...
...
49
Ashland
7,700
...
85
Berryville
5,074
429
83
Big Stone Gap2,944
...
80
Blackstone
...
...
...
Bluefield
6,000
500
65
Boones Mill273
81
85
Bowling Green
860
73
67
Boyce
32318
99
Boydton23815
80
Bridgewater
...
...
90
Broadway
...
...
...
Brookneal
...
...
...
Buchanan
...
...
99
Capron
...
...
...
Cedar Bluff
...
...
...
Chase City
...
...100
Chatham
711
...
90
Chilhowie1,288159
...
Chincoteague
4,909
...
66
Christiansburg16,0591,358
80
Claremont
...
...
...
Clarksville
...
...
...
Clifton Forge
...
...
98
Clintwood1,100
...
90
Coeburn
...
...
99
Colonial Beach
3,960100
80
Courtland
...
...
...
Culpeper12,272
660
51
Damascus
...
...
...
Dillwyn
...
...
66
Drakes Branch
46325
95
Dublin1,425
50
95
Eastville
...
...
90
Edinburg
...
...
80
Exmore
...
...
...
Farmville
0
...
...
Floyd
...
...
...
Front Royal
...
...
98
Glade Spring
...
...
...
Glasgow
...
...
83
Glen Lyn133
35
90
Gordonsville
686
...25
Gretna
...
...
70
Grottoes
...
...
...
Grundy
...
...
...
Halifax
...
...
...
Hallwood
...
...
90
Hamilton
42927
66
Haysi20820
96
Hillsville
...
...
...
Hurt
...
...
...
Independence
...
...
...
Iron Gate
35010
...
Ivor
...
...100
*
RV
TV
TV
LV
LV
LV
LV
RV
TV
LV
LV
LV
RV
LV
LV
LV
TV
TV
RV
LV
LV
LV
LV
LV
LV
LV
LV
LV
TV
LV
LV
TV
TV
LV
RV
LV
LV
LV
TV
LV
LV
RV
RV
TV
LV
LV
LV
LV
LV
LV
LV
TV
LV
RV
LV
$0.55100100
$0.77
84100
$1.00
84100
$0.62
76100
$0.65
76100
$0.60
76100
$0.40
76100
$1.20100
50
$0.06
84100
$0.88
76100
$0.75
76100
$0.51
76100
$1.70100
50
$0.32
76100
$1.00
76100
$0.35
76100
$1.21
84100
$4.50
84
30
$0.30100100
$0.85
76100
$0.45
76100
$0.60
76100
$1.65
76100
$6.70
76
50
$0.30
76100
$0.40
76100
$3.75
76100
$1.14
76100
$1.00
84100
$0.54
76100
$0.28
76100
$0.37
84100
$0.50
84100
$0.02
76100
$0.075100100
$0.45
76100
$1.50
76100
$0.25
76100
$0.60
84100
$0.20
76100
$0.85
76100
$0.25100100
$0.99100100
$2.00
84
30
$0.38
76100
$0.50
76100
$1.68
76100
$0.48
76100
$1.10
76100
$0.40
76100
$0.72
76100
$2.50
84
30
$0.63
76100
$1.00100
50
$0.60
76100
$0.55
$0.65
$0.84
$0.47
$0.49
$0.46
$0.30
$0.60
$0.05
$0.67
$0.57
$0.39
$0.85
$0.24
$0.76
$0.27
$1.02
$1.13
$0.30
$0.65
$0.34
$0.46
$1.25
$2.55
$0.23
$0.30
$2.85
$0.87
$0.84
$0.41
$0.21
$0.31
$0.42
$0.02
$0.08
$0.34
$1.14
$0.19
$0.50
$0.15
$0.65
$0.25
$0.99
$0.50
$0.29
$0.38
$1.28
$0.36
$0.84
$0.30
$0.55
$0.63
$0.48
$0.50
$0.46
LV: Loan value; RV: Retail value; TV: Trade-in value; WV: Wholesale value
†
for an explanation.
#
... No reply.
107
Table 9.3 T
Number of
Relationship
Adjusted
Value
Tax
Locality
Towns (continued)
Jonesville
775
701
Kenbridge
...
...
...
Keysville
...
...100
Kilmarnock
...
...
...
La Crosse
...
...
90
Lawrenceville
357
...
...
Lebanon
3,271283
95
Leesburg
...
...
...
Louisa
560
45
90
Luray
4,580256
65
Marion
...
...100
Middleburg
...
...
...
Middletown
...
...
...
Mineral
40520
90
Monterey
...
...
...
Mount Jackson
...
...
...
Narrows1,237
54
95
New Market2,079
84
75
Onancock
...
...
85
Onley
...
...
...
Orange
...
...
71
Pamplin
...
...
95
Pearisburg2,175130
90
Pembroke1,14120
90
Pennington Gap1,440
40
75
Pound
787
65
94
Pulaski
...
...
...
Purcellville
6,025
...
85
Remington
...
...
...
Rich Creek
...
...
95
Rocky Mount2,750
...
90
Round Hill
51012
90
Rural Retreat1,300140
76
Saint Paul
...
...
90
Smithfield
9,300
...
59
South Boston
...
...
85
South Hill
4,160
...
52
Stanley
...
...
98
Stephens City1,250150
90
Stony Creek175
30
95
Strasburg
4,875114
75
Surry
...
...
...
Tappahannock
...
...
...
Timberville2,500
60
91
Urbanna
...
...
...
Victoria1,145
...
...
Vinton
5,043
500
75
Virgilina
...
...25
Wachapreague
...
...
...
Wakefield
...
...
...
*
TV
TV
TV
LV
LV
LV
LV
LV
TV
LV
LV
LV
TV
RV
LV
TV
RV
TV
LV
LV
RV
RV
RV
RV
TV
LV
TV
LV
LV
RV
LV
LV
LV
LV
LV
LV
LV
RV
TV
LV
TV
LV
LV
LV
RV
TV
RV
LV
LV
LV
$0.25
84100
$1.31
84100
$0.60
84100
$0.16
76100
$1.05
76100
$1.80
76100
$0.50
84100
$1.00
84100
$0.70
84100
$0.40
76100
$0.35
76100
$1.00
76100
$1.25
84100
$0.60100100
$0.35
76100
$0.80
84100
$0.90100100
$0.80
84100
$2.00
76100
$0.30
76100
$0.60100100
$1.00100
50
$0.938100100
$0.625100100
$0.20
84100
$0.40
76100
$0.74
84100
$1.05
76100
$1.10
76100
$0.625
84100
$0.51
76
95
$1.15
76100
$0.45
76100
$0.31
76100
$1.00
76100
$2.00
76100
$1.05
76100
$0.75100100
$1.00
84100
$0.60
76100
$1.10
84100
$0.60
76100
$1.25
76100
$0.30
76100
$0.65100
35
$1.00
84100
$1.00100
80
$0.10
76100
$0.15
76100
$0.90
76100
$0.21
$1.10
$0.50
$0.12
$0.80
$1.37
$0.42
$0.84
$0.59
$0.30
$0.27
$0.76
$1.05
$0.60
$0.27
$0.67
$0.90
$0.67
$1.52
$0.23
$0.60
$0.50
$0.94
$0.63
$0.17
$0.30
$0.62
$0.80
$0.84
$0.53
$0.37
$0.87
$0.34
$0.24
$0.76
$1.52
$0.80
$0.75
$0.84
$0.46
$0.92
$0.46
$0.95
$0.23
$0.23
$0.84
$0.80
$0.08
$0.11
$0.68
†
for an explanation.
#
... No reply.
108
Tax Rates 2010
Table 9.3 T
Number of
Relationship
Adjusted
Value
Tax
Locality
Towns (continued)
Warrenton
9,721
...
72
LV
$1.00
76100
$0.76
Warsaw
600100
52
LV
$0.60
76100
$0.46
Waverly
...
...
86
LV
$1.85
76100
$1.41
West Point
...
...
...
TV
$3.30
84100
$2.77
Windsor2,950
...
...
LV
$0.50
76100
$0.38
Wise
...
...
55
LV
$0.50
76100
$0.38
Woodstock
3,945236
50
TV
$0.90
84100
$0.76
Wytheville
7,7441,766
60
RV
$0.28100100
$0.28
Towns adjusted effective tax rate ($ per $100):
Median
$0.53
First quartile
$0.31
Third quartile
$0.84
Maximum
$2.85
Minimum
$0.02
*
for an explanation.
#
... No reply.
†
109
Table 9.4
Personal Property Tax Relief Act for Motor Vehicles State Credit for $20,000 Vehicle, 2009 and 2010
Exemption 20092010
for Vehicles PPTRA
Total
State
Taxpayer
Total
State
Locality
< $1,000
Method*
Tax
Credit
Liability
Tax
Credit
Cities (Note: all cities responded to the survey.)
Alexandria
Yes
DP
$950
$694
$257
$950
$656
Bedford
Yes
SP
$486
$243
$243
$486
$233
Bristol
No
SP
…
…
…
…
…
Buena Vista
Yes
SP
$1,250
$620
$550
$1,170
$538
Charlottesville
No
SP
$840
$470
$370
$840
$445
Chesapeake
Yes
SP
$816
$539
$277
$816
$530
Colonial Heights
Yes
RR
$700
$455
$245
$700
$455
Covington
Yes
SP
$1,120
$367
$753
$1,120
$333
Danville
Yes
SP
$600
$444
$156
$600
$378
Emporia
No
SP
$1,000
$640
$360
$1,000
$624
Fairfax
Yes
SP
$826
$370
$456
$826
$399
Falls Church
Yes
SP
$942
$617
$325
$942
$556
Franklin
Yes
SP
$900
$549
$351
$900
$549
Fredericksburg
No
SP
$598
$307
$291 $598
$291
Galaxa
Yes
DP
$284
$174
$162
$336
$156
Hampton
Yes
SP
$850
$527
$323
$850
$510
Harrisonburg
Yes
SP
$600
$252
$348
TBD
TBD
Hopewell
Yes
SP
$700
$448
$252
TBD
TBD
Lexington
Yes
SP
$790
$474
$316
$850
$510
Lynchburg
Yes
SP
$760
$465
$296
$760
$416
Manassas
Yes
SP
$650
$445
$204
$650
$445
Manassas Park
Yes
SP
$700
$441
$259
$700
TBD
Martinsville
Yes
SP
$460
$286
$174 $460
$265
Newport News
Yes
SP
$850
$553
$298
$850
$565
Norfolk
Yes
SP
$800
$448
$352
$800
TBD
Norton
Yes
SP
$370
$248
$122
$370
$248
Petersburg
Yes
SP
$880
$572
$308
$880
$572
Poquoson
Yes
SP
$830
$498
$332
$830
$457
Portsmouth
No
SP
$1,000
$520
$480
$1,000
$520
Radford
Yes
SP
$488
$278
$210
TBD
TBD
Richmond
Yes
SP
$740
$444
$296 $740 TBD
Roanoke
No
SP
$690
$401
$289
$690
$464
Salem
No
SP
…
…
…
…
…
Staunton
Yes
SP
$400
$240
$160
$400
$240
Suffolk
Yes
SP
$850
$519
$332
TBD
TBD
Virginia Beach
Yes
SP
$740
$426
$315
$740
$518
Waynesboro
Yes
SP
$500
$290
$210
$500
TBD
Williamsburg
Yes
SP
$700
$392
$308
$700
$420
Winchester
No
SP
$900
$420
$480
$900
$455
Counties (Note: all counties responded to the survey.)
Accomack
Yes
DP
…
…
…
…
…
Albemarle
No
SP
$856
$471
$385
$856
$488
Alleghany
Yes
SP
$1,190
$381
$809
$1,190
TBD
Amelia
No
SP
$800
$352
$448
TBD
TBD
Amherst
No
SP
$650
$302
$348
$650
$297
Appomattox
Yes
SP
$920
$214
$706
TBD
TBD
Arlington
Yes
DP
$1,000
$465
$536
$1,000
$465
Augusta
Yes
SP
$450
$221
$229
$450
$252
Bath
No
SP
$70
$34
$36
TBD
TBD
Bedford
Yes
SP
$470
$282
$188
TBD
TBD
Bland
Yes
RR
$458
$215
$243
TBD
TBD
Botetourt
Yes
SP
$510
$301
$209
$510
$316
Brunswick
No
SP
$680
$449
$231
$680
TBD
Buchanan
Yes
SP
$390
$156
$234
TBD
TBD
Buckingham
No
RR
$810
$368
$442
$810
TBD
Taxpayer
Liability
$294
$253
…
$713
$395
$286
$245
$787
$222
$376
$427
$386
$351
$307
$174
$340
TBD
TBD
$340
$344
$204
TBD
$195
$285
TBD
$122
$308
$373
$480
TBD
TBD
$226
…
$160
TBD
$222
TBD
$280
$445
…
$368
TBD
TBD
$353
TBD
$536
$198
TBD
TBD
TBD
$184
TBD
TBD
TBD
... No reply.
TBD To be determined.
* SP: Specific relief, same percentage; DP: Specific relief, declining percentage; RR: Reduced rate
a
Galax City’s figures for 2010 are estimated amounts.
110
Tax Rates 2010
Table 9.4 Personal Property Tax Relief Act for Motor Vehicles State Credit for $20,000 Vehicle, 2009 and 2010 (continued)
Exemption 20092010
for Vehicles
PPTRA
Total
State
Taxpayer
Total
State
Locality
< $1,000
Method*
Tax
Credit
Liability
Tax
Credit
Campbell
Yes
SP
$770
$216
$554
$770
$193
Caroline
No
SP
$625
$230
$395
$625
$230
Carroll
Yes
SP
$320
$170
$150
$320
TBD
Charles City
No
SP
$700
$399
$301
$700
$399
Charlotte
No
SP
$600
$222
$378
$600
TBD
Chesterfield
Yes
SP
$720
$468
$252
$720
$468
Clarke
Yes
SP
$962
$578
$384
$966
$560
Craig
Yes
SP
$600
$318
$282
...
...
Culpeper
Yes
SP
$700
$252
$448
$700
TBD
Cumberland
No
SP
$880
$438
$442
$900
$422
Dickenson
No
SP
$338
$213
$125
TBD
TBD
Dinwiddie
Yes
SP
$980
$529
$451
$980
$470
Essex
Yes
SP
$700
$350
$350
$700
$350
Fairfax
Yes
SP
$914
$626
$288
...
...
Fauquier
Yes
SP
$930
$577
$353
$930
$586
Floyd
…
…
$540
$209
$331
TBD
TBD
Fluvanna
Yes
SP
$770
$441
$329
$770
$429
Franklin
No
SP
$378
$226
$152
$378
$190
Frederick
No
SP
$972
$510
$462
$972
$510
Giles
Yes
SP
…
…
…
…
…
Gloucester
Yes
SP
$520
$198
$322
$520
$182
Goochland
No
SP
$800
$376
$424
$800
$376
Grayson
No
SP
$350
$128
$222
$350
$130
Greene
Yes
RR
$1,000
$472
$528
...
...
Greensville
No
SP
$900
$477
$423
...
...
Halifax
No
SP
$720
$252
$468
$720
$230
Hanover
Yes
SP
$714
$414
$300
$714
TBD
Henrico
Yes
SP
$700
$455
$245
$700
$455
Henry
Yes
SP
$296
$146
$150
TBD
TBD
Highland
Yes
SP
$300
$269
$32
$300
TBD
Isle of Wight
Yes
SP
$880
$546
$334
...
...
James City
No
SP
$800
$504
$296
$800
$488
King & Queen
No
SP
$788
$473
$315
$788
$473
King George
Yes
SP
$640
$282
$358
$640
$269
King William
Yes
SP
$730
$314
$416
$730
$314
Lancaster
Yes
SP
$304
$198
$106
$304
$198
Lee
No
SP
…
…
…
…
…
Loudoun
Yes
SP
$840
$554
$286
$840
$487
Louisa
No
RR
$380
$177
$203
$380
$177
Lunenburg
No
SP
$720
$403
$331
$720
$396
Madison
No
SP
$590
$283
$307
$590
TBD
Mathews
Yes
RR
$906
$435
$471
$906
TBD
Mecklenburg
No
…
$652
$209
$443
$652
$209
Middlesex
Yes
SP
…
…
…
…
…
Montgomery
Yes
SP
$490
$311
$179
$490
$311
Nelson
Yes
SP
$590
$324
$266
$590
$324
New Kent
No
SP
$750
$304
$446
TBD
TBD
Northampton
Yes
RR
$820
$476
$344
...
...
Northumberland
Yes
SP
$720
$181
$539
$720
$181
Nottoway
No
SP
$700
…
…
$700
TBD
Orange
Yes
SP
$654
$307
$347
TBD
TBD
Page
Yes
SP
$928
$306
$622
TBD
TBD
Patrick
No
SP
$342
$164
$178
TBD
TBD
Pittsylvania
Yes
SP
$510
$255
$255
$510
$255
Powhatan
Yes
SP
$720
$403
$317
$720
TBD
Taxpayer
Liability
$578
$395
TBD
$301
TBD
$252
$406
...
TBD
$478
TBD
$510
$350
...
$344
TBD
$341
$188
$462
…
$338
$424
$220
...
...
$490
TBD
$245
TBD
TBD
...
$312
$315
$371
$416
$106
…
$353
$203
$324
TBD
TBD
$443
…
$179
$266
TBD
...
$539
TBD
TBD
TBD
TBD
$255
TBD
... No reply.
TBDTo be determined.
111
Exemption20092010
for Vehicles
PPTRA
Total
State
Taxpayer
Total
State
Taxpayer
Locality
<$1,000
Method*
Tax
Credit
Liability
Tax
Credit
Liability
Prince Edward
No
SP
$900
$360
$540
TBD
TBD
TBD
Prince George
Yes
SP
$800
$488
$312
$800
$448
$352
Prince William
Yes
SP
$740
$474
$266
$740
$474
$266
Pulaski
Yes
SP
$428
$160
$268
...
...
...
Rappahannock
No
DP
$840
$416
$424
$840
$429
$411
Richmond
Yes
SP
$700
$392
$308
$700
$490
$210
Roanoke
Yes
SP
$700
$426
$274
$700
$489
$211
Rockbridge
No
SP
$850
$383
$468
$850
$383
$468
Rockingham
Yes
RR
$560
$353
$207
TBD
TBD
TBD
Russell
Yes
RR
$330
$124
$206
TBD
TBD
TBD
Scott
No
SP
$280
$134
$146
$280
$129
$151
Shenandoah
Yes
SP
$572
$297
$275
$630
$315
$315
Smyth
Yes
SP
$450
$248
$202
$450
TBD
TBD
Southampton
Yes
SP
$900
$549
$351
$1,000
$590
$410
Spotsylvania
Yes
SP
$1,000
$319
$681
$1,000
$294
$706
Stafford
Yes
SP
$551
$276
$275
$551
$287
$265
Surry
Yes
SP
$700
$350
$350
$800
$440
$360
Sussex
Yes
SP
$970
$534
$437
$970
$534
$437
Tazewell
Yes
SP
$400
$208
$192
$400
$200
$200
Warren
Yes
SP
$800
$416
$384
$800
$376
$424
Washington
Yes
SP
$310
$189
$121
$310
$189
$121
Westmoreland
Yes
RR
$600
$240
$360
$600
$240
$360
Wise
Yes
SP
$298
$140
$157
$298
$147
$151
Wythe
Yes
SP
$416
$239
$177
$416
TBD
TBD
York
No
SP
$800
$488
$312
$800
$512
$288
Towns (Note: towns that answered “not applicable” for most items on this table are excluded. For a listing of respondents and
Abingdon
Yes
SP
$110
$75
$35
...
...
...
Altavista
No
SP
$200
$136
$64
$200
$124
$76
Amherst
No
SP
$70
$39
$31
TBD
TBD
TBD
Appalachia
Yes
SP
$140
$98
$42
$140
$98
$42
Appomattox
Yes
SP
…
…
…
…
…
…
Ashland
No
SP
$154
$51
$103
$154
$46
$108
Berryville
Yes
…
$100
$70
$30
$100
$70
$30
Big Stone Gap
Yes
SP
$124
$0
$124
$124
$0
$124
Blackstone
No
…
$130
$81
$49
$130
$81
$49
Bluefield
Yes
SP
$120
$66
$54
...
...
...
Boones Mill
No
SP
…
…
…
…
…
…
Bowling Green
Yes
SP
$96
$58
$38
$96
$58
$38
Boyce
Yes
…
$120
$84
$36
$120
$84
$36
Boydton
No
RR
$176
$120
$56
$176
$120
$56
Bridgewater
Yes
SP
$150
$98
$53
$150
$98
$53
Broadway
…
…
$102
$60
$42
$102
$60
$42
Brookneal
Yes
RR
$340
$61
$279
TBD
TBD
TBD
Buchanan
Yes
…
…
…
…
…
…
…
Cedar Bluff
No
SP
…
…
…
…
…
…
Chase City
No
SP
$242
$169
$73
...
...
...
Chatham
Yes
SP
$90
$40
$50
$90
$40
$50
Chilhowie
Yes
RR
…
…
…
…
…
…
Chincoteague
Yes
SP
$170
$107
$64
$170
$107
$64
Christiansburg
Yes
SP
$90
$54
$36
TBD
TBD
TBD
Claremont
Yes
RR
…
…
…
…
…
…
Clarksville
No
SP
$330
$215
$116
$330
$215
$116
Clifton Forge
Yes
SP
…
…
…
…
…
…
Clintwood
Yes
SP
$398
$251
$147
TBD
TBD
TBD
Coeburn
Yes
SP
$80
$44
$36
$80
$44
$36
Colonial Beach
Yes
SP
…
…
…
…
…
…
... No reply.
112
Tax Rates 2010
Locality
Towns (continued)
Courtland
Culpeper
Damascus
Dillwyn
Drakes Branch
Dublin
Eastville
Edinburg
Farmville
Front Royal
Glade Spring
Glasgow
Glen Lyn
Gordonsville
Gretna
Grottoes
Halifax
Hallwood
Hamilton
Haymarket
Hillsville
Hurt
Independence
Ivor
Jonesville
Kenbridge
Keysville
Kilmarnock
La Crosse
Lawrenceville
Lebanon
Leesburg
Louisa
Luray
Middletown
Mineral
Narrows
New Market
Onancock
Orange
Pamplin
Pearisburg
Pembroke
Pennington Gap
Pound
Rich Creek
Rocky Mount
Round Hill
Rural Retreat
Saint Paul
Shenandoah
Smithfield
South Boston
South Hill
Stanley
Exemption 20092010
for Vehicles
PPTRA
Total
State
Taxpayer
Total
State
< $1,000
Method*
Tax
Credit
Liability
Tax
Credit
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
No
No
No
No
Yes
Yes
Yes
Yes
No
No
Yes
…
SP
SP
SP
SP
SP
RR
SP
…
SP
SP
DP
…
SP
DP
RR
SP
…
SP
SP
SP
SP
SP
…
…
…
…
SP
SP
SP
SP
SP
SP
SP
…
SP
SP
SP
SP
SP
SP
SP
DP
SP
DP
SP
SP
RR
SP
SP
SP
SP
SP
SP
SP
$228
$200
…
$56
$74
$100
$50
$150
…
$120
$40
$170
$50
$198
$120
$76
$336
…
$220
…
$144
$500
…
…
…
$262
$120
$32
$210
…
$150
$200
$142
$80
…
$120
$188
…
$400
$120
$200
$188
$125
$50
$88
$125
$102
$230
$90
$62
$80
$200
$400
$210
$150
$160
$64
…
$32
$58
$73
$28
$75
…
$84
$26
$92
$0
$119
$111
$45
$138
…
$154
…
$126
$350
…
…
…
$184
$84
$22
$46
…
$150
$110
$71
$80
…
$67
$122
…
$400
$120
$86
$122
$88
…
$62
$62
$69
$129
$52
$38
$42
$114
$244
$80
$98
$68
$136
…
$24
$16
$27
$22
$75
…
$36
$14
$78
$50
$79
$9
$31
$198
…
$66
…
$18
$150
…
…
…
$78
$36
$10
$164
…
$0
$90
$71
$0
…
$53
$66
…
$0
$0
$114
$66
$38
…
$26
$63
$33
$101
$38
$24
$38
$86
$156
$130
$53
TBD
...
…
$56
...
$100
$50
$150
…
$120
$40
TBD
$50
$198
$120
TBD
$336
…
$220
…
TBD
$500
…
…
…
$262
$120
$32
$210
…
...
$200
...
$80
…
...
$203
…
$400
TBD
TBD
$188
$125
$50
$88
...
$102
TBD
...
$62
$80
TBD
$400
$210
...
TBD
...
…
$35
...
$68
$28
$75
…
$84
$26
TBD
$0
$119
$120
TBD
$138
…
$154
…
TBD
$350
…
…
…
$207
$84
TBD
TBD
…
...
$110
...
$80
…
...
$142
…
$400
TBD
TBD
$131
$88
TBD
$62
...
$77
TBD
...
$38
$42
TBD
TBD
$68
...
Taxpayer
Liability
TBD
...
…
$21
...
$32
$22
$75
…
$36
$14
TBD
$50
$79
$0
TBD
$198
…
$66
…
TBD
$150
…
…
…
$55
$36
TBD
TBD
…
...
$90
...
$0
…
...
$61
…
$0
TBD
TBD
$56
$38
TBD
$26
...
$25
TBD
...
$24
$38
TBD
TBD
$142
...
... No reply.
113
Locality
Towns (continued)
Stephens City
Stony Creek
Strasburg
Tappahannock
Timberville
Urbanna
Victoria
Vinton
Virgilina
Wakefield
Warrenton
Warsaw
Waverly
West Point
Windsor
Wise
Woodstock
Wytheville
Exemption 20092010
for Vehicles
PPTRA
Total
State
Taxpayer
Total
State
< $1,000
Method*
Tax
Credit
Liability
Tax
Credit
No
No
Yes
No
Yes
Yes
Yes
Yes
Yes
…
Yes
Yes
Yes
No
No
Yes
Yes
Yes
…
DP
SP
RR
SP
SP
SP
SP
…
…
SP
SP
SP
…
…
SP
SP
SP
$200
$120
$222
…
$600
…
$196
$200
$40
$172
$200
$120
$370
$660
$100
$106
$180
$56
$140
$70
$100
…
$378
…
$127
$118
$0
$95
$200
$78
$222
$462
$29
$66
$90
$38
$60
$50
$122
…
$222
…
$69
$82
$40
$77
$0
$42
$148
$198
$71
$40
$90
$18
$200
...
...
…
TBD
…
$196
...
$40
...
$200
$120
$370
$660
$100
$106
$180
$56
$140
...
...
…
TBD
…
TBD
...
$0
...
$200
$78
$222
$436
$35
$66
$104
TBD
Taxpayer
Liability
$60
...
...
…
TBD
…
TBD
...
$40
...
$0
$42
$148
$224
$65
$40
$76
TBD
... No reply.
TBDTo be decided.
114
Tax Rates 2010
Table 9.5
Localities That Report Having a Personal Property Tax Reduction for High Mileage Vehicles, 2009 or 2010
Locality
Year
Reporting
Number of
Beneficiaries
Foregone
Revenue ($)
Cities (Note: all cities responded to the survey. Those that answered “no” for the items of this table are excluded.)
Alexandria2009
2,049 $171,406
Bedford
NR NR
Chesapeake2009
1,855 $46,000
Colonial Heights
NR NR
Danville
NR NR
Fairfax
NR NR
Falls Church2009
50 $3,000
Franklin
NR NR
Fredericksburg2009
41 …
Hampton
NR NR
Harrisonburg
NR NR
Hopewell2009
10 $431
Lynchburg2010
961 $21,010
Manassas
NR NR
Manassas Park
NR NR
Martinsville
NR NR
Newport News2009
115 $4,360
Norfolk2010
25 $10,000
Petersburg
NR NR
Poquoson
NR NR
Portsmouth2009
390 ...
Radford
NR NR
Richmond
NR NR
Roanoke
NR NR
Staunton
NR NR
Suffolk2009
1,054 …
Virginia Beach2009
4,165 $130,188
Waynesboro
NR NR
Winchester2009
201 $10,000
Counties (Note: all counties responded to the survey. Those that answered “no” for the items of this table are excluded.)
Amelia
NR NR
Appomattox
NR NR
Bedford
NR NR
Botetourt
NR NR
Buchanan2009
5
$50
Buckingham2009
442 $3,900
Campbell
NR NR
Charlotte
NR NR
Chesterfield2009
29,765 $184,274
Clarke
NR NR
Culpeper
NR NR
Cumberland
NR NR
Dinwiddie
NR NR
Fairfax
NR NR
Fauquier
NR NR
Fluvanna
NR NR
Franklin
NR NR
Frederick
NR NR
Giles
NR NR
Goochland
18,405 …
Greensville
NR NR
Halifax
NR NR
Hanover
NR NR
Henrico
NR NR
Isle of Wight2009
231 $9,948
NRNo records. A locality may give the reduction, but its computer system doesn’t track individual increments.
... No reply.
115
Table 9.5 Localities That Report Having a Personal Property Tax Reduction for High Mileage Vehicles. 2009
or 2010 (continued)
Year
Number of
Foregone
Locality
Reporting
Beneficiaries
Revenue ($)
James City
NR NR
King & Queen
NR NR
King George2010
65 $3,169
King William
NR NR
Lancaster
NR NR
Lee
NR NR
Loudoun2009
18,107 $616,312
Louisa
NR NR
Lunenburg2009
1,584 ...
Madison
NR NR
Mathews
NR NR
Montgomery2009
3,465 …
New Kent
NR NR
Northampton
NR NR
Northumberland2009
20 $300
Nottoway
NR NR
Orange
NR NR
Page2010
31 $531
Patrick
NR
NR
Powhatan2009
770 $37,700
Prince Edward
NR NR
Prince George
NR NR
Prince William2009
685 $15,804
Rappahannock
NR NR
Richmond
NR NR
Roanoke2010
20 …
Rockbridge
NR NR
Russell
NR NR
Scott2009
25 $625
Shenandoah
NR NR
Smyth
NR NR
Southampton
NR NR
Spotsylvania
NR NR
Stafford2009
117 $2,842
Surry
NR NR
Tazewell2009
2,380 $302,120
Warren2010
2,557 $171,191
Washington
NR NR
Westmoreland2009
55 $1,005
Wise
NR NR
Wythe
NR NR
Towns (Towns that answerred not applicable for the items of this table are excluded. For a listing of respondents and nonrespondents, see Appendix B.)
Abingdon2009
610 $4,225
Altavista
NR NR
Boyce
NR NR
Buchanan
NR NR
Chincoteague
NR NR
Christiansburg
NR NR
Culpeper2009
191 …
Edinburg
NR NR
Front Royal
NR NR
Gordonsville
NR NR
Haysi
NR NR
Leesburg
NR NR
Pennington Gap2009
5
$50
Shenandoah
NR NR
Smithfield
NR NR
Victoria
NR NR
Vinton
NR NR
Warrenton
NR NR
West Point
NR NR
NRNo records. A locality may give the reduction, but its computer system doesn’t track individual increments.
... No reply.
116
Tax Rates 2010
Table 9.6
Assessment Component Changes in Cities and Counties From 1997, When PPTRA Went Into Effect, to 2010
19972010
Nominal
Assessment
Assessment
Nominal
Assessment
Assessment
Locality
Tax Rate/$100 Value Concept*
Ratio (%)
Tax Rate/$100
Value Concept* Ratio (%)
Cities (Note: all cities responded to the survey. Those that answered “no” for the items of this table are excluded.)
Alexandria
$4.75 TV100
$4.75 TV100
Bedford
$1.80 TV100
$2.43 TV100
Bristol
$6.00 LV
30
$7.00 LV
30
Buena Vista
$4.25 TV100
$5.85 TV
80
Charlottesville
$4.20 LV100
$4.20 TV100
Chesapeake
$4.00 LV100
$4.00 LV100
Colonial Heights
$3.50 LV100
$3.50 LV100
Covington
$5.60 RV
45
$5.60 RV
55
Danville
$3.00 TV100
$3.00 TV100
Emporia
$5.00 LV100
$5.00 LV100
Fairfax
$3.29 TV100
$4.13 TV100
Falls Church
$4.71 TV100
$4.71 TV100
Franklin
$4.50 TV100
$4.50 TV100
Fredericksburg
$2.99 RV
90
$2.99 RV
90
Galax
$1.42 LV100
$1.68 LV100
Hampton
$4.25 LV100
$4.25 LV100
Harrisonburg
$2.00 TV100
$3.00 TV100
Hopewell
$3.05 LV100
$3.05 LV100
Lexington
$3.95 TV100
$3.95 TV100
Lynchburg
$3.30 TV100
$3.80 TV100
Manassas
$3.05 TV100
$3.25 TV100
Manassas Park
$3.50 TV100
$3.50 TV100
Martinsville
$1.92 LV100
$2.30 LV100
Newport News
$4.15 LV100
$4.25 LV100
Norfolk
$4.00 LV100
$4.25 LV100
Norton
$1.85 TV100
$1.85 TV100
Petersburg
$4.30 LV100
$4.40 LV100
Poquoson
$3.85 LV100
$4.20 LV100
Portsmouth
$4.35 LV100
$5.00 LV100
Radford
$2.14 TV100
$2.44 TV100
Richmond
$3.70 TV100
$3.70 TV100
Roanoke $3.45 LV100
$3.45 LV100
Salem
$3.20 LV100
$3.20 LV100
Staunton
$2.00 RV100
$2.00 RV100
Suffolk
$4.25 LV100
$4.25 LV100
Virginia Beach
$3.70 LV100
$3.70 LV100
Waynesboro
$5.00 RV
50
$5.00 RV
50
Williamsburg
$3.50 LV100
$3.50 LV100
Winchester
$3.50 TV100
$4.50 TV100
Counties (Note: all counties responded to the survey. Those that answered “no” for the items of this table are excluded.)
Accomack
$3.26 LV 100
$3.48 LV 100
Albemarle
$4.28 LV100
$4.28 TV100
Alleghany
$5.95 RV
35
$5.95 LV
50
Amelia
$3.25 LV100
$4.00 LV100
Amherst
$2.50 LV 100
$3.25 TV100
Appomattox
$3.50 RV
50
$4.60 RV
50
Arlington
$4.40 LV100
$5.00 LV100
Augusta $1.90 LV100
$2.25 LV100
Bath
$0.20 TV100
$0.35 TV
65
Bedford
$8.50 RV20
$2.35 TV100
Bland
$1.60 LV100
$2.29 LV100
Botetourt
$2.55 LV100
$2.55 LV100
Brunswick
$3.40 LV100
$3.40 LV100
Buchanan
$1.95 LV100
$1.95 LV100
Buckingham
$3.30 LV100
$4.05 LV100
* Assessment value concepts used are general categories: retail value (RV), trade-in value (TV), and loan value (LV). In actual practice, a
locality might use a specific subset within a category. For instance, NADA categorizes three classes of trade-in value: clean trade-in, average
trade-in, and rough trade-in. The assessed value of an automobile would change depending on which class of trade-in value the automobile
is assessed. While the change in assessment is obvious in this table if the nominal rate changes or the value concept changes from retail
value to trade-in value, it is less apparent if a locality changes the value concept within the same category. Changing from average retail
value to clean retail value, for instance, will not show in this table as a change.
117
Table 9.6 Assessment Component Changes in Cities and Counties From 1997, When PPTRA Went Into
Effect, to 2010 (continued)
Locality
Nominal
Tax Rate/$100
Campbell
Caroline
Carroll
Charles City
Charlotte
Chesterfield
Clarke
Craig
Culpeper
Cumberland
Dickenson
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King & Queen
King George
King William
Lancaster
Lee
Loudoun
Louisa
Lunenburg
Madison
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Northampton
Northumberland
Nottoway
Orange
Page
Patrick
Pittsylvania
Powhatan
$3.25 $6.25 $1.30 $3.40 $2.00 $3.60 $4.00 $2.50 $6.25 $3.50 $1.59 $4.90 $3.50 $4.57 $4.65 $2.18 $3.70 $1.67 $4.20 $7.00 $3.50 $4.00 $1.00 $4.45 $4.50 $1.26 $3.64 $3.50 $1.19 $1.50 $4.40 $4.00 $3.89 $3.10 $3.45 $3.80 $1.25 $4.20 $1.70 $3.50 $8.70 $2.90 $4.65 $3.50 $2.45 $2.95 $3.75 $4.10 $3.60 $3.15 $5.50 $2.25 $1.26 $7.25 $3.60 19972010
Assessment
Assessment
Nominal
Assessment
Assessment
Value Concept*
Ratio (%)
Tax Rate/$100
RV
50
RV
40
LV100
LV100
TV100
LV100
TV100
LV100
TV
40
TV100
LV100
LV100
LV100
TV100
LV100
LV100
TV100
LV100
TV100
RV25
RV
50
LV100
LV100
LV100
TV100
RV100
LV 100
LV100
LV100
RV100
LV100
LV100
LV100
TV100
LV 100
RV
40
TV100
LV100
TV100
TV100
RV20
RV100
LV
35
RV
35
LV100
TV100
LV100
LV100
RV
40
LV100
RV
40
LV100
TV100
TV
30
LV100
$3.85 $6.25 $1.60 $3.50 $3.00 $3.60 $4.00 $3.00 $3.50 $3.75 $1.69 $4.90 $3.50 $4.57 $4.65 $2.70 $3.85 $1.89 $4.86 $1.90 $2.60 $4.00 $1.75 $5.00 $4.50 $3.60 $3.57 $3.50 $1.48 $1.50 $4.40 $4.00 $3.94 $3.20 $3.65 $2.00 $1.40 $4.20 $1.90 $3.60 $2.80 $4.53 $3.26 $3.50 $2.45 $2.95 $3.75 $4.10 $3.60 $3.50 $2.20 $4.64 $1.71 $8.50 $3.60 RV
50
RV
40
LV100
LV
95
TV100
LV100
TV100
LV100
TV100
TV100
LV100
LV100
LV100
TV100
LV100
LV100
TV100
LV
95
TV100
RV100
RV100
LV100
LV100
LV100
TV100
LV100
TV100
LV100
LV100
LV100
LV100
LV100
TV100
TV100
TV100
LV100
TV100
LV100
TV100
TV100
TV100
TV100
LV100
RV
35
LV100
RV100
LV100
LV100
RV
40
LV100
TV100
LV100
TV100
TV
30
LV100
118
Tax Rates 2010
Table 9.6 Assessment Component Changes in Cities and Counties From 1997, When PPTRA Went Into Effect,
to 2010 (continued)
Nominal
Locality
Tax Rate/$100
Prince Edward
$3.20 Prince George
$4.00 Prince William
$3.70 Pulaski
$1.50 Rappahannock
$3.20 Richmond
$3.50 Roanoke
$3.50 Rockbridge
$3.25 Rockingham
$2.80 Russell
$1.45 Scott
$1.20 Shenandoah
$2.86 Smyth
$2.25 Southampton
$4.00 Spotsylvania
$5.00 Stafford
$5.49 Surry
$3.50 Sussex
$4.85 Tazewell
$2.00 Warren
$3.15 Washington
$1.55 Westmoreland
$2.50 Wise
$1.15 Wythe
$1.90 York
$4.00 19972010
Assessment
Assessment
Nominal
Assessment
Assessment
Value Concept*
Ratio (%)
Tax Rate/$100
LV100
LV100
TV100
TV100
LV100
LV100
LV100
LV100
LV100
LV100
LV100
TV100
LV100
LV100
RV
50
RV
40
LV100
LV100
LV100
TV100
LV100
LV100
LV100
LV100
LV100
$4.50 $4.00 $3.70 $2.14 $4.20 $3.50 $3.50 $4.25 $2.80 $1.60 $1.40 $3.15 $2.25 $4.00 $6.26 $6.89 $3.50 $4.85 $2.00 $4.00 $1.55 $3.00 $1.49 $2.08 $4.00 LV100
LV100
TV100
TV100
LV100
LV100
LV100
LV100
LV100
LV100
LV100
TV100
LV100
LV100
RV100
RV
40
LV100
LV100
LV100
TV100
LV100
LV100
LV100
LV100
LV100
119
Table 9.7
Tangible Personal Property Tax Rates for Large Trucks Two Tons and Over, 2010
Tax
Concepts and Tools Used for Tax Purposes*
Percentage of Original Rate/$100
Percent
Pricing
Cost Based on Age if No
Assessed
Locality
Value
of Value
Guides
Pricing Guide Available
Value
Alexandria
TV100
A, B, C, D, H2 to 5 tons: 100% average TV;
$4.75
Over 5 tons: 1 year 90%, 80%, 70%,
60%, 50%, 40%, 30%, 20%
Bedford
TV100
A, B, D
52%
$2.43
Bristol
LV
30 A11%
$7.00
Buena Vista
OC100
N/A1 year 80%, 70%, 60%, 50%, 40%,
$5.85
30%, 20%, 8 years and over 10%
Charlottesville
WV100
D, F1 year 85%, 75%, 65%, 50%, 45%,
$4.20
6 years and over 35%
`
Chesapeake
LV 100
A1 year 75%, 65%, 55%, 45%, 35%,
$4.00
25%, 20%, 18%, 16.2%, 14.6%, 13.1%,
11.8%, 10.6%, 9.6%, 8.6%, 7.7%, 7.0%,
18 years and over 6.3%
Colonial Heights
OC100
D1 year 90%, 80%, 70%, 60%, 50%, $3.50
40%, 30%, 20%, 9 years and over 10%
Covington
RV
55
D, E
55%
$5.60
Danville
TV
100
H
95%
$3.00
Emporia
LV100
A1 year 60%, 55%, 50%, 45%, 40%,
$5.00
35%, 30%, 25%, 20%, 15%, 10%,
12 years and over assessed at $200
Fairfax
OC100
H1 year 80%, 70%, 60%, 50%, 40%, $4.13
Falls Church
OC100
D, H1 year 100%, less 10% yearly
$4.71
Franklin
TV100
D, H1 year 80%, less 10% each year to 20% min. $4.50
Fredericksburg
RV
90
F, H1 year 90%, 80%, 70%, 60%, 45%, $2.99
30%, 7 years and over 20%
Galax
LV100
D1 year 90%, 80%, 70%, 60%, 50%,
$1.68
Hampton
LV100
A, B, H1 year 75%, 65%, 55%, 45%, 5 years
$4.25
and over 35%
Harrisonburg
TV100
A, B1 year 90%, 80%, 70%, 60%, 50%,
$3.00
Hopewell
OC100
H
New 60%, 50%, 40%, 30%, $3.05
Lexington
TV100
A1 year 85%, then 85% of prev. year’s
$3.95
value to $200 min.
Lynchburg
TV100
A, B1 year 90%, 70%, 60%, 50%, 40%, $3.80
30%, 20%, 10%, then 90% prior year
Manassas
TV
5
A1 year 80%, 70%, 60%, 50%, 40%,
$3.25
30%, 20%, 15%, 9 years and over 10%
Manassas Park
OC100
A, B, H1 year 70%, 60%, 50%, 40%, 30%,
$3.50
Martinsville
OC
80
D, H1 year 80%, 70%, 60%, 50%, 40%, $2.30
Newport News
LV100
A, B, F1 year 85%, 80%, 75%, 70%, 65%, $4.25
60%, 55%, 50%, 45%, 40%, 35%, 30%,
25%, 20%, 15%, 10%, 17 years and
over 9.5%
Norfolk
LV
80
A
New 90%, 1 year and over 80%
$4.20
N/A Not applicable.
* See bottom of last page of Table 9.7 for key to abbreviations.
120
Tax Rates 2010
Table 9.7 Tangible Personal Property Tax Rates for Large Trucks Two Tons and Over, 2010 (continued)
Tax
Concepts and Tools Items Used for Tax Purposes*
Percentage of Original
Rate/$100
Percent
Pricing
Assessed
Locality
Value
of Value
Guides
Value
Cities (continued)
Norton
TV100
A, B1 year 60%, 57.5%, 55%, 52.5%, 50%, $1.85
47.5%, 45%, 42.5%, 40%, 37.5%, 35%,
32.5%, 13 years and over 30%
Petersburg
OC100
F, H1 year 40%, 35%, 30%, 25%, 20% min. $4.40
Poquoson
LV100
A, B1 year 90%, 80%, 70%, 60%, 50%,
$4.20
Portsmouth
LV100 A, B, D, H1 year 80%, 70%, 60%, 50%, 40%, 30%, $5.00
20%, 18%, 16.2%, 14.6%, 13.1%, 11.8%,
10.6%, 9.6%, 8.6%, 7.6%, 7%, 6.3% min.
Radford
OC100
A, B, D, H1 year 85%, then 85% previous year’s
$2.44
value until zero is reached
Richmond
OC100
H1 year 90%, 70%,60%, 50%, 40%, $3.70
30%, 20% min.
Roanoke
OC100
H1 year 70%, 60%, 50%, 40%, 30%, $3.45
Salem
OC100
H1 year 90%, 80%, 70%, 60%, 50%, $3.20
Staunton
RV100
A, B, C, D
7 year straight-line to 10% OC
$2.00
Suffolk
OC100
H1 year 40% then 90% of prior year
$4.25
Virginia Beach
LV, FV100
C, F1 year 90%, 70%, 60% min.
$3.70
Waynesboro
OC100
D1 year 50%, 40%, 30%, 20%, $5.00
Williamsburg
RV
80
D, H
80%
$3.50
Winchester
TV100
F1 year 90%, 80%, 70%, 60%, 50%, 40%,
$4.50
Counties (Note: All counties responded to this survey. Those that answered not applicable for all items are excluded.)
Accomack
FV100
C1 year 85%, 80%, 75%, 70%, $3.48a
decreases 5% each year thereafter.
Albemarle
OC100
H 1 year 90%, then 90% of prior year
$4.28
Alleghany
OC 100
H1 year 40%, 30%, 3-5: 20%, 6-10: 15%, $5.95
11-18: 10%, 19 years and over 5%
Amelia
OC100
H1 year 65%, 60%, 55%, 50%, 45%,
$4.00
40%, 35%, 30%, 25%, 20%, 11 years
and over 15%
Amherst
OC100
A, H1 year 90%, 80%, 70%, 60%, 50%, $3.25
40%, 30%
Appomattox
RV
50
A, B
Flat rate of $500
$4.60
Arlington
LV, FV100
C, F, H 1 year 80%, 70%, 60%, 50%, 40%,
$5.00
Augusta
OC100
H1 year 40%, 30%, 3 years and over 20%
$2.25
Bath
TV100
D10% $0.35
Bedford
LV100
D, H1 year 100%, 80%, 70%, 60%, 50%,
$2.35
Bland
OC100
H1 year 85%, 75%, 65%, 55%, 45%, $2.29
Botetourt
OC100
H1 year 90%, 70%, 50%, 30%, 5 years
$2.55
and over 10%
Brunswick
LV100
A, B
N/A
$3.40
Buchanan
OC
100
H
New 100%, 85%, 80%, 70%, 60%, 50%,
$1.95
40%, 35%, 25%, 15%, 10 years and
over 10%
Buckingham
OC100
H
New 80%, 70%, 60%, 50%, 40%, 30%, $4.05
20%, 7 years and over 10% (min. $2,000)
N/A Not applicable.
a
Accomack County charges additional fees for special district services.
121
Tax
Percent
Pricing
Assessed
Locality
Value
of Value
Guides
Value
Campbell
OC100
H1 year 65%, 55%, 45%, 35%, $3.85
5-10 years 25%,11 years and over 15%
Caroline
OC100
H1 year 40%, 35%, 30%, 25%, 20%, $6.25
6 to 9 years 15%, 10 years and over 10% (minimum $800)
Carroll
OC100
H 1 year 85%, 75%, 65%, 55%, 45%,
$1.60
Charles City
LV
95
A, B, H1 year 60%, 50%, 40%, 30%, 20%, $3.50
Charlotte
TV100
A, B
30%
$3.00
Chesterfield
LV100
A, B, F
New 90%, 70%, 60%, 50%, 40%, 30%,
$3.60
Clarke
OC100
A, B, F, H
New 90%, 75%, 60%, 50%, 40%, 30%, $4.00
Craig
LV100
A, B, D1 year 80%, 70%, 60%, 50%, 40%,
$3.00
Culpeper
OC100
A, H1 years 80%, 70%, 60%, 50%, 40%, $3.50
Cumberland
OC100
H1 year 80%, 70%, 60%, 50%, 40%, 30%,
$3.75
Dickenson
LV100
A1 year 25%, 2 years and over 20%
$1.69
Dinwiddie
LV100
A, B 1 year 45%, 40%, 35%, 30%, 25%, 20%,
$4.90
(minimum of $200)
Essex
WV 100
C
75%
$3.50
Fairfax
RV100
C, H1 year 60%, 60%, 50%, 40%, 30%, $4.57
Fauquier
LV100
A, B, F, H 1 year 80%, 70%, 60%, 50%, 40%
$4.65
30%, 20% min.
For vehicles > 25,999 lbs.:
1 year 70% OC, less 10% each year
Floyd
OC100
H1 year 70%, 60%, 50%, 40%, 30%, $2.70
Fluvanna
TV100
D, F1 year 80%, 70%, 60%, 50%, 40%, 30%, $3.85
Franklin
LV25
D, F, H1 year 75%, 65%, 55%, 45%, 35%, 25%,
$1.89
Frederick
TV100
C1 year 90%, 80%, 70%, 60%, 50%,
$4.86
(minimum of $1,000)
Giles
RV100
A, B, F12.5%
$1.90
Gloucester
WV 100
C, D
30%
$2.60
Goochland
LV100
A, B, H1 year 60%, 45%, 37.5%, 30%, 5 years
$4.00
and over 20%
Grayson
LV100
D1 year 75%, 70%, 65%, 60%, 55%, 50%,
$1.75
45%, 40%, 35%, 30%, 25%, 12 years
and over 20%
Greene
OC100
N/A1 year 40%, 36%, 32.4%, 29.2%, 26.3%, $5.00
23.7%, 21.3%, 8 years and over 20%
Greensville
FV
70
C
85%
$4.50
N/A Not applicable.
122
Tax Rates 2010
Tax
Percent Pricing
Assessed
Locality
Value
of Value
Guides
Value
Halifax
LV100
C, D1 year 80%, 70%, 60%, 50%,
$3.60
40%, 30%, 20%, 8 years and over 10%
Hanover
OC100
H1 year 90%, 80%, 70%, 60%, 50%, $3.57
40%, 30%, 20%, 9 years and over 10%
Henrico
OC100
H
New 85%, 75%, 60%, 50%, $3.50
Henry
OC100
D
60%
$1.48
Highland
OC100
A, B, H1 year 40%, then 5% less prior year
$1.50
to $400 min. value
Isle of Wight
LV100
C
N/A
$4.40
James City
OC
80
H1 year 90%, 80%, 70%, 60%, 50%, 40%, $4.00
30%, 20%, then 10% to $200 min. value
King & Queen
LV100
C1 year 75%, then less 15% prior year
$3.94
King George
TV100
A, B1 year 50%, 45%, 40%, 35%, 30%, 25%, $3.20
King William
TV100
H1 year 80%, 60%, 40%, 20%, 5 years $3.65
and over 10% (minimum $1,000)
Lancaster
LV100
F, H1 year 85%, 75%, 65%, 55%, 45%, 35%, $2.04
25%, then 20% min.
Lee
TV100
A, B1 year 90%, then 80% of previous year
$1.40
Loudoun
OC100
H
New 70%, 60%, 50%, 40%, 30%, $4.20
Louisa
WV100
F,H1 year 88%
$1.90
Lunenburg
WV100 F1 year 70%, 60%, 50%, 40%, 30%, $3.60
Madison
TV100
A, D, H
new 90%, then 80% previous year
$2.80
Matthews
TV100
A, B, D
IRS depreciation tables
$4.53
Mecklenburg
LV100
A, B1 year 80%, 70%, 60%, 50%, 40%, $3.26
Middlesex
RV
35
A, F1 year 95%, 90%, 85%, 80%, 75%, 70%, $3.50
65%, 60%, 55%, 50%, 45%, 40%, 30%, 25%, 20%, 15%, 10%, 19 years and over 5% (minimum $300)
Montgomery
OC100
H1 year 80%, 60%, 50%, 30%, 20%, $2.45
Nelson
OC100
H1 year 70%, 60%, 50%, 4 years and $2.95
over 40%
New Kent
OC100
H1-3: 55%. 4-6: 30%, 7+ 10% $3.75
Northampton
OC100
H1 year 70%, 60%, 50%, 40%, 25%,
$4.10
Northumberland
RV100 A, B1 year 40%, then less 5% prior year $3.60
Nottoway
OC100
H1 year 80%, 70%, 55%, 40%, 25%, $3.50
Orange
RV 100
H1 year 80%, 76%, 72%, 68%, 64%, $2.20
60%, 56%, 52%, 48%, 44%, 11 years
and over 40% (minimum $250)
Page
LV, FV100
D1 year 90%, 85%, 72% $4.64
Patrick
TV100
D1 year 95%, 80.8%, 68.7%, 58.4%, $1.71
49.6%, 42.2%, 35.9%, 25.9%, 22%,
Pittsylvania
OC100
H1 year 30%, 27.5%, 25%, 23.5%, 20%,
$8.50
17.5%, 15%, 13.5%, 10%, 7.5%, 5% min.
Powhatan
OC100
H1 year 60%, 45%, 37.5%, 30%, 5 years
$3.60
and over 20%
N/A Not applicable.
123
Tax
Percentage of Original
Rate/$100
Percent
Pricing
Assessed
Locality
Value
of Value
Guides
Value
Prince Edward
LV100
A, B, D1 year 90%, less 10% yearly (min. $250) $4.50
Prince George
OC100
H
New 60%, 50%, 40%, 30%, 4 years
$4.00
and over 20%
Prince William
LV100
A, B1 year 90%, 80%, 65%, 50%, 35%, 20%,
$3.70
Pulaski
OC100
H1 to 5 years 60%, 6 to 9 years 40%,
$2.14
over 10 years 20%
Rappahannock
LV100
A, B1 year 70%, then less 5% prior year
$4.20
to min. $200
Richmond
LV 100
A
75% all years
$3.50
Roanoke
OC100
H1 year 70%, 60%, 50%, 40%, 30%, $3.50
Rockbridge
OC100
H1 year 85%, then 85% prior year’s value $4.25
to $250 min.
Rockingham
LV100
H1 year 72%, 64%, 56%, 48%, 40%,
$2.80
32%, 24%, 20% minimum
Russell
LV100
A1 to 2 years 80%, 70%, 60%, 5 years $1.60
and over 50%
Scott
LV100
A, B
N/A
$1.40
Shenandoah
OC100
H1 year 100%, 90%, 80%, 70%, 60%,
$3.15
50%, 40%, 30%, 20%, 10 years and
over 10% Smyth
LV100
A, B1 year 80%, 70%, 60%, 50%, 40%, 30%,
$2.25
20%, 8 years and over 10% (min. $125)
Southampton
LV100
F1 year 80%, 70%, 60%, 50%, 40%, 30%, $4.00
Spotsylvania
RV100
H1 year 50%, 45%, 40%, 30%, 5 years
$6.26
and over 20%
Stafford
OC100
H1 year 40%, 35%, 30%, 25%, 20%, $6.89
Surry
LV100
A1 year 60%, 50%, 40%, 30%, 5 years $3.50
and over 20%
Sussex
OC100
H
New 100%, 90%, 80%, 70%, 60%, 50%, $4.85
40%, 30%, 20%, 9 years and over 10%
Tazewell
LV100
A, B1 year 75%, 65%, 55%, 45%, 35%, 25%,
$2.00
Warren
OC100
A, B, H1 year 70%, 60%, 50%, 40%, 30%, 20%,
$4.00
Washington
LV100
A, B, C
New 80%, 70%, 60%, 50%, 40%, 30%, $1.55
20%, 7 years and over 10% (min. $2,000)
Westmoreland
LV100
A, B
80%
$3.00
Wise
OC100
H
New 85%, 60%, 55%, 50%, 45%, 40%
$1.49
35%, 30%, 25%, 20%, 15%, 10% min.
Wythe
LV
100
H1 year 70%, 60%, 50%, 40%, 30%,
$2.08
20% minimum
York
OC100
H
New 80%, 70%, 60%, 50%, 40%, 30%,
$4.00
20%, 7 years and over 15% (min. $500)
Abingdon
OC100
H
Washington County schedule
$0.55
Alberta
LV100
A, B
Brunswick County schedule
$1.90
Altavista
OC100
H
Campbell County schedule
$2.00
Amherst
OC100
A, H
Amherst County schedule
$0.35
Appalachia
OC100
H
Wise County schedule
$0.70
Berryville
WV100
D, F
N/A
$1.00
Big Stone Gap
OC100
H
$0.62
Blackstone
OC100
H
Nottoway County schedule
$0.65
Bluefield
LV100
H
Tazewell County schedule
$0.60
Boones Mill
LV25
D, H
Franklin County schedule
$0.40
N/A Not applicable.
124
Tax Rates 2010
Tax
Percent Pricing
Assessed
Locality
Value
of Value
Guides
Value
Towns (continued)
Bowling Green
OC100
H
Caroline County schedule
$1.20
Boyce
OC100
H
Clarke County schedule
$0.06
Boydton
LV100
H
Mecklenburg County schedule
$0.88
Bridgewater
LV100
H
Rockingham County schedule
$0.75
Broadway
OC100
H
$0.51
Brookneal
OC100
H
Campbell County schedule
$1.70
Buchanan
OC100
H
Botetourt County schedule
$0.32
Chase City
LV100
H
$1.21
Chatham
TV100
A, B, H
Pittsylvania County schedule
$4.50
Chilhowie
RV100
A
Smyth County schedule
$0.30
Chincoteague
FV100
H
Accomack County schedule
$0.85
Christiansburg
OC100
D1 year 80%, 60%, 50%, 30%, 20%, 10% $0.45
Clarksville
LV100
H
$1.65
Clintwood
OC100
H1 year 80%, less 20% prior year value
$0.30
Coeburn
OC100
H
$0.40
Courtland
LV100
H
Southampton County schedule
$1.14
Culpeper
OC100
H1 year 80%, 70%, 60%, 50%, 40%, $1.00
Damascus
LV100
H
$0.54
Dillwyn
OC100
H
Buckingham County schedule
$0.28
Drakes Branch
TV100
A, B, H
Charlotte County schedule
$0.37
Dublin
OC100
H
Pulaski County schedule
$0.50
Eastville
OC100
H
Northampton County schedule
$0.02
Exmore
OC100
H
Northampton County schedule
$0.45
Front Royal
OC100
H1 year 90%, 70%, then less10% yearly
$0.60
Glade Spring
LV100
H
$0.20
Glasgow
LV100
A
Rockbridge County schedule
$0.85
Glen Lyn
RV
50
H
Giles County schedule
$0.25
Gordonsville
OC100
H
Orange County schedule
$0.99
Gretna
OC100
H
$2.00
Grottoes
LV100
H
$0.38
Grundy
OC100
H
Buchanan County schedule
$0.50
Halifax
LV100
H
Halifax County schedule
$1.68
Hallwood
FV100
E,F
N/A
$0.48
Hamilton
OC100
H
Loudoun County schedule
$1.10
Haysi
OC100
H
Cost with 20% off each year
$0.40
Hillsville
LV100
A, B1 year 85%, 75%, 65%, 55%, 45%,
$0.72
35%, 25%, 15%, 9 years and over 5%
Hurt
OC100
H
$2.50
Independence
LV100
H
Grayson County schedule
$0.63
Iron Gate
OC100
H
Alleghany County schedule
$1.00
Ivor
RV100
F
N/A
$0.60
Jonesville
TV100
A
N/A
$0.25
Kenbridge
WV100
H
Lunenburg County schedule
$1.31
Keysville
OC100
H
Charlotte County schedule
$0.60
Kilmarnock
OC100
H
Lancaster/Northumberland schedules
$0.16
La Crosse
LV100
H
$1.05
Lawrenceville
LV100
F
Brunswick County schedule
$1.80
Lebanon
LV100
A, B, D
Russell County schedule
$0.50
Louisa
WV100
H
Louisa County schedule
$0.70
Luray
LV100
D
Page County schedule
$0.40
Middletown
WV100
C, E, F
Frederick County schedule
$1.25
Mineral
WV100
F
N/A
$0.60
Monterey
OC100
A, B, H
Highland County schedule
$0.35
Onancock
FV100
H
$2.00
Onley
FV100
H
$0.30
Orange
OC100
H
Orange County schedule
$0.60
N/A Not applicable.
125
Tax
Percent Pricing
Assessed
Locality
Value
of Value
Guides
Value
Towns (continued)
Pamplin
RV
50
H
Appomattox County schedule
$1.00
Pearisburg
RV25
A
$0.938
Pennington Gap
TV100
H
Lee County schedule
$0.20
Pound
OC100
H
$0.40
Pulaski
OC100
H
Pulaski County schedule
$0.74
Purcellville
OC100
H
$1.05
Remington
LV100
A, B1 year 100%, 90%, 80%, 70%, 60%, $1.10
50%, 40%, 30%, 20%,
Rich Creek
RV100
A, B, H
$0.625
Rocky Mount
LV25
H
Franklin County schedule
$0.51
Round Hill
OC100
H
$1.15
Rural Retreat
OC100
H
Wythe County schedule
$0.45
Saint Paul
OC100
H
$0.31
Smithfield
LV100
H
Isle of Wight County schedule
$1.00
South Boston
LV100
H
Halifax County schedule
$2.00
South Hill
LV100
H
$1.05
Stanley
RV100
D
N/A
$0.75
Stephens City
TV100
H
Frederick County schedule
$1.00
Stony Creek
RV100
C
Sussex County schedule
$0.60
Strasburg
OC100
H
Shenandoah County schedule
$1.10
Surry
LV100
A
Surry County schedule
$0.60
Tappahannock
LV100
C
Essex County schedule
$1.25
Timberville
LV100
C,D
N/A
$0.30
Urbanna
RV
35
H
Middlesex County schedule
$0.65
Victoria
TV100
A
N/A
$1.00
Vinton
RV100
A1 year 70%, 60%, 50%, 40%, 30%, $1.00
Wakefield
RV100
H
$0.90
Warsaw
LV100
H
Richmond County schedule
$0.60
Waverley
LV100
C,D
$1.85
West Point
LV100
F
BV
$3.30
Windsor
LV100
H
Isle of Wight County schedule
$0.50
Wise
OC100
H
$0.50
Woodstock
OC100
H
Shenandoah County schedule
$0.90
Wytheville
RV100
A
Wythe County schedule
$0.28
N/A Not applicable.
A:
NADA Official Used Car Guide
B: NADA Official Older Used Car Guide
C: Truck Blue Book
D: Department of Motor Vehicles Reports
E: MacLean Hunter Market Reports
F: NADA Official Commercial Truck Guide
G: Blue Book, National Used Car Market Report
H: Other Guide or Method
I: Black Book
126
BV: Book value
FV: Finance value
LV: Loan value
MSRP: Manufacturer’s suggested retail price
OC: Original Cost
OV: Other Value Concept
RV: Retail value
TV: Trade-in value
WV: Wholesale Value
Tax Rates 2010
Table 9.8
Tangible Personal Property Taxes Related to Business Use for Heavy Tools and Machinery, Computer
Hardware, and Generating Equipment, 2010
Heavy Tools
Computer
Generating
& Machinery*
Hardware*
Equipment*
Locality
Basis
Rate/$100
Basis
Rate/$100 Basis
Rate/$100
Cities (Note: All Cities responded to this survey. Those that answered “not applicable” to all items in this table are excluded.)
Alexandria1 year 80%, 70%, 60%, $4.751 year 65%, 45%, 30%, $4.751 year 80%, 70%, 60%, $4.75
50%, 40%, 30%, 20% min.20%, 5% thereafter.
50%, 40%, 30%, 20% min.
Bedford
52% OC
$1.50
52% OC
$1.50
52% OC
$1.50
Bristol10% OC
$7.0010% OC
$7.00
N/A
N/A
Buena Vista1 year 80% OC, 70%, $5.851 year 80% OC, 70%, $5.851 year 80% OC, 70%,
$5.85
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20%, 10% min.20%, 10% min.20%, 10% min.
min. value $100
min. value $100
min. value $100
Charlottesville1 year 25%, 22.5%, $4.201 year 25%, 22.5%,
$4.201 year 25% OC, 22.5%, $4.20
20%, 17.5%, 15%,20%, 17.5%, 15%,20%, 17.5%, 15%,
12.5%, 10% min.12.5%, 10% min.12.5%, 10% min.
Chesapeake20% OC;
$4.0820% OC;
$4.0820% OC;
$3.20
min. value $375
min. value $375
min. value $475
Colonial Heights1 year 70%, 60%, 50%, $3.501 year 60%, 50%, 40%, $3.50
N/A
N/A
40%, 30%, 20% min.
30%, 20% min.
Covington10% OC
$5.6010% OC
$5.6010% OC
$5.60
min. value $200
min. value $200
min. value $200
Danville1 year 60%, 50%, 40%, $3.001 year 60%, 50%, 30%, $3.00
N/A
N/A
30%, 20% min.20%, 10% min.
Emporia
30% OC
$5.001 year 50%, 45%, 40%, $5.00
N/A
N/A
35%, 30%, 25%, then
20% to $200 min.
Fairfax1 year 80%, 70%, 60%, $4.131 year 65%, 45%, 30%, $4.13
N/A
N/A
50%, 40%, 30%,10%, 2% min.
20%, 10% min.
Falls Church1 year 80%, 70%, 60%, $4.711 year 70%, 50%, 35%, $4.711 year 80%, 70%, 60%, $4.71
50%, 40%, 30%, 20% min.10%, 10%, 5% min.
50%, 40%, 30%, 20% min.
Franklin25% OC;
$4.5025% OC;
$4.50
N/A
N/A
min. value $100
min. value $100
Fredericksburg1 year 90%, 80%, $2.991 year 80%, 60%, $2.991 year 90%, 80%, $2.99
70%, 60%, 45%,
40%, 20% min.
70%, 60%, 45%,
30%, 20% min.
30%, 20% min.
Galax
50% OC
$1.68
50% OC
$1.68
N/A
N/A
Hampton
35% OC
$4.25
35% OC
$4.25
35% OC
$4.25
Harrisonburg1 year 90%, 80%, 70%, $2.001 year 70%, 50%, 30%, $2.001 year 90%, 80%, 70%, $2.00
60%, 50%, 40%, 30% min.15%, 10%, 5%, 2% min.
60%, 50%, 40%, 30% min.
Hopewell
New 60%, 50%, 40%,
$3.05
New 60%, 50%, 40%, $3.05
N/A
N/A
30%, 20% min.
30%, 20% min.
Lexington
NADA
$3.9525% BV to 10% OC
$3.9525% BV to 10% OC
$3.95
Lynchburg1-5 years 30% OC; $3.801-5 years 30% OC, $3.801-5 years 30% OC, $3.80
25.35% min.25.35% min.25.35% min.
Manassas1 year 80%, 70%, 60%, $2.501 year 50%, 35%, 20%, $1.251 year 80%, 70%, 60%, $2.50
50%, 40%, 30%, 20% min.10%, 5% min.
50%, 30%, 20% min.
Manassas Park1 year 70%, 60%, 50%, $3.501 year 70%, 60%, 50%, $3.50
N/A
N/A
40%, 30%, 20% min.10% min.
Martinsville25% OC $2.301 year 70%, 50%, 30%, $2.301 year 90%, 80%, 70%, $1.85
15%, 10%, 5% min. 60%, 50%, 40%, 30%,
. 25% min.
Newport News
33.3% OC;
$4.25
33.3% OC;
$4.25
N/A
N/A
min. value $50
min. value $50
Norfolk
40% OC
$4.25
40% OC
$4.25
40% OC
$4.25
N/A Not applicable.
127
Table 9.8 Tangible Personal Property Taxes Related to Business Use for Heavy Tools and Machinery,
Computer Hardware, and Generating Equipment, 2010 (continued)
Heavy Tools
Computer
Generating
& Machinery*
Hardware*
Equipment*
Locality
Basis
Rate/$100
Basis
Rate/$100 Basis
Rate/$100
Cities (continued)
Norton10% OC
$1.8510% OC
$1.85
N/A
N/A
Petersburg1 year 40%, 35%, 30%, $4.401 year 40%, 35%, 30%, $4.40
N/A
N/A
25%, 20% min.25%, 20% min.
Poquoson
30% OC
$4.15
30% OC
$4.15
30% OC
$4.15
Portsmouth1985-current 50% OC
$5.001985-current 50% OC $5.001985-current 50% OC
$3.00
1984-older 25% OC1984-older 25% OC1984-older 25% OC
Richmond1 year 70%, 60%, 50%, $3.701 year 70%, 60%, 30%, $3.701 year 70%, 60%, 50%, $3.70
40%, 30%, 20% min.15%, 10%, 5% min.
40%, 30%, 20% ($100 min.)
Roanoke1 year 60%, 50%, 40%, $3.451 year 60%, 50%, 40%, $3.451 year 60%, 50%, 40%, $3.45
30%, then 20% to
30%, then 20% to
30%, then 20% to
$100 min.
$100 min.
$100 min.
Salem1 year 70%, 60%, 50%, $3.201 year 70%, 60%, 50%, $3.201 year 70%, 60%, 50%, $3.20
40%, 30%, 25% min
40%, 30%, 25% min.
40%, 30%, 25% min.
Staunton1 year 100%, 80%, 60%, $2.001 year 100%, 80%, 60%, $2.001-15 years 10%;
$2.00
40%, 20% min.
40%, 20% min.
then 0%
Suffolk15% OC
$4.2520% OC
$4.251-5 years: 20%, 10% min. $3.15
Virginia Beach
40% OC
$3.70
40% OC
$3.70
40% OC
$3.70
Waynesboro
40% BV to 20% OC
$5.00
40% BV to 20% OC
$5.00
40% BV to 20% OC
$5.00
Williamsburg
30% OC
$3.50
30% OC
$3.50
30% OC
$3.50
Winchester1 year 80%, 70%, 60%, $4.501 year 80%, 70%, 60%, $1.091 year 80%, 70%, 60%, $4.50
50%, 40%, 30% min.
50%, 40%, 30% min.
50%, 40%, 30% min.
Counties (Note: All counties responded to this survey. Those that answered “not applicable” to items in this table are excluded.)
Accomack1 year 25%, 20%, $3.58-$3.751 year 75%, 50%, $3.58-$3.75
N/A
N/A
20%, 15%, then less 1%25%, 15%, 5% min.
yearly to 6% (min. $500)
Albemarle1 year 25%, 22.5%, 20%, $4.281 year 25%, 22.5%, $4.281 year 25%, 22.5%, 20%, $4.28
17.5%, 15%, 12.5%, 20%, 17.5%, 15%, 17.5%, 15%, 12.5%,
10% min.12.5%, 10% min.10% min.
Alleghany1 year 40%, 30%, $5.9515% OC
$5.9515% OC
$5.95
3-5: 20%, 6-10: 15%,
11-18: 10%, 19+: 5%
Amelia1 year 60%, 40%, 37%, $4.001 year 60%, 40%, 37%, $4.00
N/A
N/A
33%, 20% min.
33%, 20% min.
Amherst
30%
$3.25
30% OC
$3.25
N/A
N/A
Appomattox12.5% OC
$4.601 year 50%, 40%, 30% $4.60
N/A
N/A
20%, 10% min.
Arlington1 year 80%, 70%, 60%, $5.001 year 65%, 45%, $5.001 year 80%, 70%, 60%, $5.00
50%, 40%, 30%, 20% min.
30%, 10% min.
50%, 40%, 30%, 20% min.
Augusta1 year 40%, 30%, $1.901 year 40%, 35%, 30%, $1.901 year 40%, 35%, 30%, $1.90
20% min.25%, 20%, 15%, 10%,25%, 20%, 15%, 10%,
5%; min. $50 5%; min. $50
Bath1 year 90%, 80%, 70%, $0.351 year 90%, 80%, 70%, $0.35
N/A
N/A
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20%, 10% (min. $1,000)20%, 10%; min. $1,000
Bedford1 year 85%, 80%, 75%, $1.701 year 85%, 80%, 75%, $1.7020% OC
$1.70
70%, 65%, 60%, 55%, 70%, 65%, 60%, 55%,
45%, 35%, 25% min.
45%, 35%, 25% min.
Bland1 year 50% less 5% $0.89
50% OC $2.29
N/A
N/A
each year to 25% min.
Botetourt1 year 90%, 70%, $2.551 year 90%, 70%, $2.551 year 90%, 70%, $2.55
50%, 30%, 10% min.
50%, 30%, 10% min.
50%, 30%, 10% min.
Brunswick25% OC
$3.4025% OC
$3.4025% OC
$3.40
Buchanan1-3: 80%, 4-6: 60%, $1.951 year 90%, 75%, 65%, $1.951-3: 80%, 4-6: 60%,
$1.95
7-9: 40%, 10+: 20%
40%, 20% min.
7-9: 40%, 10+: 20%
Buckingham1-9 years 15%,
$2.901-9 years 15%,
$4.05
N/A
N/A
10-19: 10%, 20+: 5%10-19: 10%, 20+: 5%
N/A Not applicable.
128
Tax Rates 2010
Heavy Tools
Computer
Generating
& Machinery*
Hardware*
Equipment*
Locality
Basis
Rate/$100
Basis
Rate/$100 Basis
Rate/$100
Campbell
0-10 years 25%, $3.85
0-10 years 25%, $3.8525% OC
$3.85
15% min.15% min.
Caroline1 year 40%, 35%, 30%, $6.2520% OC
$6.25
N/A
N/A
25%, 20%, 6-9: 15%,
min. value $31.25
10% (min. value $312)
Carroll1 year 90%, 85%, 80%, $1.601 year 90%, 85%, 80%, $1.601 year 90%, 85%, 75%, $1.60
70%, 60%, 50%, 40%, 70%, 60%, 50%, 40%,
65%, 55%, 45%, 35%,
35%, 30% min.
35%, 30% min.
30% min.
Charles City1 year 60%, 50%, $3.501 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.50
40%, 30%, 20%, 10% min.
30%, 20%, 10% min.
30%, 20%, 10% min.
Charlotte10% OC
$3.0010% OC
$3.00
N/A
N/A
Chesterfield1 year 70%, 50%, 40%, $3.601 year 50%, 40%, 20%, $3.601 year 70%, 50%, 40%, $1.00
30%, 20%, 10% min.10%, 5%, 1% min.
30%, 20%, 10% min.
Clarke
Depreciated value x 75% $4.00
Craig1 year 80%, 70%, 60%, $3.001 year 50%, 30%, $3.001 year 80%, 70%, 60%, $2.20
50%, 40%, 30%, 20% min.20%, 10% min.
50%, 40%, 30%, 20% min.
Culpeper1 year 70%, 60%, 50% $3.501 year 65%, 50%, 40% $3.501 year 70%, 60%, 50%
$3.50
40%, then 30% to
30%, then 20% to
40%, then 30% to
$200 min.
$200 min.
$200 min.
Cumberland1 year 80%, 70%, 60% $3.751 year 80%, 70%, 60% $4.401 year 80%, 70%, 60%, $4.40
50%, 40%, 30%, 20%,
50%, 40%, 30%, 20%,
50%, 40%, 30%, 20%,
10% min.10% min.10% min.
Dickenson
FMV
$1.69
FMV
$1.69
N/A
N/A
Dinwiddie20%; min. value $100 $3.3020%; min. value $100 $4.9020% OC
$4.90
Essex10% OC
$3.5010% OC
$3.5010% OC
$3.50
Fairfax1 year 80%, 70%, 60%, $4.571 year 50%, 35%, 20%, $4.571 year 80%, 70%, 60%, $4.57
50%, 40%, 30%, 20% min.10%, 2% min.
50%, 40%, 30%, 20% min.
Fauquier1 year 70%, 60%, 50%, $4.651 year 60%, 40%, $4.651 year 70%, 60%, 50%, $4.65
40%, 30%, 20%, 10% min.20%, 10% min.
40%, 30%, 20%, 10% min.
Floyd1 year 60%, 50%, 40%, $2.701 year 60%, 50%, 40%, $2.70
N/A
N/A
30%, 20% min.
30%, 20% min.
Fluvanna20% OC for 10 years
$3.8520% OC for 10 years
$3.8520% OC for 10 years
$3.85
Franklin1 year 75%, 65%, 55%, $1.891 year 50%, 45%, 40%, $1.891 year 50%, 45%, 40%, $1.89
45% min.
35%, 30%, 25%, 20% min.
35%, 30%, 25%, 20% min.
Frederick
30% OC
$4.86
30% OC
$4.86
30% OC
$4.86
Giles
50% OC
$1.89
50% OC
$1.89
N/A
N/A
Gloucester1998-current: 30%, $2.601998-current: 30%,
$2.601998-current: 30%,
$2.60
1997-older: 10%1997-older: 10%1997-older: 10%
Goochland1 year 60%, 45%, $4.001 year 60%, 45%, $4.001-5: 20%, 6-10: 15%
$3.75
37.5%, 30%, 20% min.
37.5%, 30%, 20% min.11+: 10%
Grayson1 year 75%, 70%, 65%, $1.751 year 75%, 50%, 30%, $1.751 year 75%, 70%, 65%, $1.75
60%, 55%, 50%, 45%, 40%,
then 20% to $500 min.
60%, 55%, 50%, 45%, 40%,
35%, 30%, 25%, then 20% 35%, 30%, 25%, then 20%
to $500 min.
to $500 min.
Greene1 year 80%, 70%, 60%, $5.001 year 80%, 70%, 60%, $5.00
N/A
N/A
50%, 40%, 30%, 20% min.
50%, 40%, 30%, 20% min.
Greensville20% OC
$4.0 01 year 50%, 45%, 40%, $4.50
N/A
N/A
37.5%, 35%, 32.5%, 30%,
27.5%, 25%, 22.5%, 20%,
17.5%, 15% to $100 min.
N/A Not applicable.
129
Locality
Heavy Tools
& Machinery*
Basis
Computer
Hardware*
Rate/$100
Basis
Generating
Equipment*
Rate/$100
Basis
Rate/$100
Halifax1 year 70%, 60%, 50%, $3.601 year 50%, 40%, 30%, $3.601987-current: 50%
$1.26
40%, 30%, 20%, 10% min.20%, 10%, 5%, 1% min.1986-older: 25%; idle 5%
Hanover1 year 60%, 50%, 40%, $3.571 year 66%, 55%, 35%, $3.571 year 60%, 50%, 40%, $3.57
30%, 20%, 10% min24%, 5%, 1% min.
30%, 20%, 10% min.
Henrico1 year 80%, 75%, 64%, $3.501 year 62%, 44%, 31%, $3.501 year 80%, 77%, 70%, $1.00
54%, 45%, 36%, 28%,22%, 16%, 4% min.
63%, 56%, 6-10: 25%, 24%, 15%, 7% min.11-12: 19%, 13-14:14%,
15+: 8%
Henry
71% OC
$1.191 year 71%, 60 %, 50%, $1.19
71% OC
$1.19
40%, 30%, 20% min.
Highland1 year 40%, less 5% $1.501 year 40%, less 5%
$1.50
N/A
N/A
prior year to $100 min.
Isle of Wight100% OC
$0.95
40% OC
$4.40
N/A
N/A
James City25% OC
$4.0025% OC
$4.0025% OC
$4.00
King & Queen1 year 70% less 10%
$1.101 year 25% less 10% $3.94
N/A
N/A
from prior year to 0%
King George1 year 30%, 25%, $3.201 year 30%, 25%,
$3.201 year 30%, 25%,
$3.20
20%, 15%, then 10% 20%, 15%, then 10% 20%, 15%, then 10%
to $200 min.
to $200 min.
to $200 min.
King William1 year 80%, 60%, 40%, $3.651 year 80%, 60%, 40%, $3.65
N/A
N/A
20%, 10% min.20%, 10% min.
Lancaster100% FMV
$1.52100% FMV
$1.52
N/A
N/A
Lee1 year 90%, 80%, 70%, $1.411 year 90%, 70%, 50%, $1.41
N/A
N/A
60%, 50%, 40%, 30%,
40%, 30%, 20% min.
20% min.
Loudoun1 year 50%, 40%, 30%, $4.001 year 50%, 40%, 30%, $4.201 year 50%, 40%, 30%, $4.20
20%, 10% min.20%, 10% min.20%, 10% min.
Louisa1 year 75%, 70%, 60%, $1.901 year 75%, 70%, 60%, $1.90
N/A
N/A
50%, 40%, 30%, 20%,
50%,40%, 30%, 20%,
10% min.
Lunenburg1-5: 32.5%, 6-10: 27.5%, $3.601-5: 32.5%, 6-10: 27.5%,$3.60
N/A
N/A
11-15: 22.5%, 16-20:11-15: 25.5%, 16-20:
17.5%, 21+: 12.5%17.5%, 21+: 12.5%
Madison10%, min. $200
$2.8020% , min. $200
$2.8010%, min. $200
$2.80
Mathews100% BV
$2.14100% BV
$2.14100% BV
$2.14
Mecklenburg1 year 80%, 70%, 60%, $3.261 year 80%, 50%, 40%, $3.26
Assessed by SCC
$0.0034
50%, 40%, 30%, 25%, 20%, 10%, 5% min.
15% min.
Middlesex10% OC
$3.5010% OC
$3.50
N/A
N/A
Montgomery1 year 80%, 60%, 50%, $2.451 year 80%, 70%,
$2.451 year 80%, 70%, 60%, $2.45
30%, 20%, 10% min.
50%, 10% min.
50%, 40%, 20% min.
Nelson1 year 70%, less 10%
$2.9515% OC
$2.9515% OC
$2.95
New Kent1-3 years 55%, 4-6 $3.751 year 60%, 35%, $3.751-3 years 35%, 4-6 $1.50
years 30%, 10% min.10% min.
years 30%, 7-10 years
25%, 20% min.
Northampton1 year 70%, 60%, 50%, 40% $2.861 year 70%, 60%, 50%, 40% $2.86
N/A
N/A
25%,10% (min. $200)25%,10%; min. $200
Northumberland25% OC
$3.60
40% OC
$3.6025% OC
$3.60
Nottoway1-3: 70%, 4-7: 60%, $1.351 year 80%, 70%, 55%, $3.50
N/A
N/A
30% min.
40%, 25%, 10% min.
N/A Not applicable.
130
Tax Rates 2010
Heavy Tools
Computer
Generating
& Machinery*
Hardware*
Equipment*
Locality
Basis
Rate/$100
Basis
Rate/$100 Basis
Rate/$100
Orange1 year 66.6%, 63.3%, $2.201 year 66.6%, 63.3%, $2.201 year 66.6%, 63.3%,
$2.20
60%, 56.6%, 53.3%, 60%, 56.6%, 53.3%,
60%, 56.6%, 53.3%,
50%, 46.6%, 43.3%, 50%, 46.6%, 43.3%, 50%, 46.6%, 43.3%,
40%, 36.6%, 33.3% min.
40%, 36.6%, 33.3% min.
40%, 36.6%, 33.3% min.
Page1 year 72%, thereafter $4.641 year 72%, thereafter $4.64
N/A
N/A
less 10% previous year less 10% previous year
Patrick1 year 95%, thereafter 10% $1.711 year 95%, 70%, 50%, $1.71
N/A
N/A
less prior year to 25%20%, 10% min.
Pittsylvania1 year 30%, 27.5% 25%, $8.501 year 30%, 27.5% 25%, $8.50
N/A
$0.56
23.5%, 20%, 17.5%, 23.5%, 20%, 17.5%,
15%, 13.5%, 10%, 7.5%,15%, 13.5%, 10%, 7.5%,
5% min.
5% min.
Powhatan1 year 60%, 45%, 37.5%, $3.601 yr. 60%, 45%, 37.5%, $3.601 year 60%, 45%, 37.5%,
$3.60
30%, then 20% to
30%, then 20% 30%, then 20% to
$100 min.
$100 min.
$100 min.
Prince Edward20% OC
$4.5020% OC
$4.50
N/A
N/A
Prince George1 year 60%, 50%, 40%, $4.001 year 60%, 50%, 40%, $4.001 year 60%, 50%, 40%, $4.00
30%, 20% min.
30%, 20% min.
30%, 20% min.
Prince William1 year 80%, 65%, 50%, $3.701 year 50%, 35%, 20%, $1.251 year 85%, 75%, 65%, $2.00
35%, 20%, 10 min.10%, 5% min.
55%, 45%, 35%,
25%, 15%, 10% min.
Pulaski1-5 years 60%, 6-10 $2.14
new 60%, 45%, 30%, $2.141-5 years 60%, 6-10 $2.14
years 40%, 20% min. 30%, 2% min.
years 40%, 20% min.
Richmond
40% to min. $100 $3.50
40% to min. $100
$3.50
N/A
N/A
Roanoke1 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.50
30%, 20% (min. $100)20%, 10% ; $100 min.
30%, 20% (min. $100)
Rockbridge1 year 50%, 40%, 30%, $2.5525% OC
$4.25
N/A
N/A
20%, 10% min.
Rockingham1 year 90%, 80%, 70%, $2.801 year 70%, 50%, 30%, $2.801 year 90%, 80%, 70%, $2.80
60%, 50%, 40%, 30%, then 20% to $100 min.
60%, 50%, 40%, 30%,
Russell
0-1: 90%, 2-3: 80%,
$1.65
0-1:90%, 2-3: 80%, $1.65
N/A
N/A
4-5: 70%, 6-7: 60%, 4-5: 70%, 6-7: 60%, 8-10: 50%, 11-14: 40%,
8-10: 50%, 11-14: 40%, 15+: 30%15+: 30%
Scott
new 90%, 80%, 70%,
$0.721 year 50%, 35%, $0.72
new 90%, 80%, 70%,
$0.72
60%, 50%, 40%, 30% min.25%, 15%, 5%
60%, 50%, 40%, 30% min.
Shenandoah1 year 90%, 80%, 70%, $3.151 year 55%, 50%, 45%, $3.15
N/A
N/A
60%, 50%, 40%, 30%,
40%, 25%, 10%
20%, 10% ($50 min.)
($50 min.)
Smyth1 year 90%, 80%, 70%, $2.251 year 80%, 60%, 40%, $2.251 year 90%, 80%, 70%, $2.25
60%, 50%, 40%, 30%,20% min.
60%, 50%, 40%, 30%,
20% min.20% min.
Southampton1 year 80%, 70%, 60%, $2.401 year 80%, 70%, 60%, $4.00
30% OC
$2.40
50%, 40%, 30%, 20%,
50%, 40%, 30%, 20%,
Spotsylvania1 year 50%, 45%, 40%, $2.001 year 50%, 45%, 40%, $6.261 year 50%, 45%, 40%, $6.26
30%, 20% min.
30%, 20% min.
30%, 20% min.
Stafford1 year 35%, 30%, 25%, $5.491 year 35%, 30%, 25%, $5.491 year 35%, 30%, 25%, $5.49
20%, 15% min.20%, 15% min.20%, 15% min.
N/A Not applicable.
131
Heavy Tools
Computer
Generating
& Machinery*
Hardware*
Equipment*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Surry1 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.50
30%, 20% min.
30%, 20% min.
30%, 20% min.
Sussex1 year 90%, 80%, 70%, $4.851 year 90%, 80%, 70%, $4.85
N/A
N/A
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20%, 10%; $130 min.20%, 10%; $130 min.
Tazewell1 year 80%, 70%, 60%, $2.001 year 80%, 70%, 60%, $2.001 year 80%, 70%, 60%, $2.00
50%, 40%, 30%, 20% ;
50%, 40%, 30%, 20%; 50%, 40%, 30%, 20%;
$100 min.
$100 min.
$100 min.
Warren1 year 70%, 60%, 50%, $3.151 year 70%, 60%, 50%, $3.15
N/A
N/A
40%, 30%,20%, 10% min.
40%, 30%,20%, 10% min.
Washington1 year 90%, 80%, 70%, $1.551 year 80%, 40%, $1.55
N/A
N/A
60%, 50%, 40%, 30%,20%; $100 min.
20%; $100 min.
Westmoreland
80% FMV
$3.00
80% FMV
$3.00
80% FMV
$3.00
Wise1 year 90% less 10% $1.491 year 50%, 20%,
$1.49
N/A
$1.49
yearly to 15% min.15% min.
Wythe1-5 years 50%, 20% min. $2.081-5 years 50%, 20% min. $2.081-5 years 50%, 20% min $2.08
York25% OC
$4.0025% OC
$4.0025% OC
$4.00
Towns (Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and nonrespondents, see Appendix B.)
Abingdon
50% $0.55
N/A
$0.55
N/A
N/A
Altavista1-10 yrs.: 25%, 11+: 15% $2.001-10 yrs.: 25%, 11+: 15% $2.00
N/A
$2.00
Amherst
30% OC
$0.35
30% OC
$0.35
N/A
N/A
Appomattox12.5% FMV
$0.55100% FMV
$0.55
N/A
N/A
Ashland1 year 60%, 50%, 40%, $0.771 year 60%, 50%, 40%, $0.771 year 60%, 50%, 40%, $0.77
30%, 20%, 10% min.
30%, 20%, 10% min.
30%, 20%, 10% min.
Blackstone1 year 80%, 70%, 55%, $0.65
N/A
$0.65
N/A
$0.65
40%, 20%, 10% min.
Bowling Green
N/A
$1.2020% OC to $200 min.
$1.20
N/A
N/A
Boyce1 year 75%, 60%, 50%, $0.06
N/A
N/A
N/A
N/A
40%, 30%, 20% min.
Bridgewater
Done by Rockingham Co. $0.75
N/A
N/A
Brookneal
N/A
$1.70
N/A
N/A
N/A
N/A
Chatham
N/A
$2.25
N/A
$2.25
N/A
N/A
Chilhowie
FMV $0.30 1 year 80%, 60%, 40%, $0.30
N/A
N/A
20%, min. $5.00
Christiansburg1 year 80%, 60%, 50%, $0.451 year 80%, 60%, 50%, $0.45
N/A
N/A
30%, 20%, 10% min.
30%, 20%, 10% min.
Clarksville
N/A
$1.65
N/A
$1.65100%
$1.65
Clintwood
% OC
$0.30
% OC
$0.30
% OC
$0.30
Coeburn
Done by Wise County
$0.40
Done by Wise County
$0.40
N/A
N/A
Culpeper1 year 70%, 60%,
$1.001 year 65%, 50%, 40%
$1.001 year 70%, 60%,
$1.00
50%, 40%, 30% min.
30%, 20% min.
50%, 40%, 30% min.
Dillwyn
N/A
$0.28
N/A
N/A
N/A
N/A
Drakes Branch
Done by Charlotte Co.
$0.37
$0.37
$0.37
Dublin100% OC
$0.50100%
$0.50100%
$0.50
Edinburg
N/A
$0.75
N/A
$0.75
N/A
N/A
Exmore
Done by Northampton Co. $0.45
N/A
N/A
Floyd
N/A
$0.25
N/A
$0.25
N/A
N/A
Front Royal1 year 70%, 60%, 50%, $0.601 year 70%, 60%, 50%, $0.60
N/A
N/A
40%, 30%, 20%, 10% min.
40%, 30%, 20%, 10% min.
Glasgow
NADA
$0.85
N/A
N/A
N/A
N/A
N/A Not applicable.
132
Tax Rates 2010
Heavy Tools
Computer
Generating
& Machinery
Hardware
Equipment
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Towns (continued)
Gordonsville
N/A
$0.24
N/A
$0.24
N/A
$0.24
Hamilton
N/A
$1.10
N/A
$1.10
N/A
N/A
Haymarket1 year 80%, 65%, 50% $0.601 year 50%, 40%, 30%, $0.601 year 85%, 75%, 65%, $0.60
35%, 20%, 10% min.20% 10% min.
55%, 45%, 35%, 25%,
15%, 10% min.
Haysi
N/A
$0.40
N/A
$0.40
N/A
$0.15
Hillsville1 year 90%, 85%, 80%, $0.721 year 90%, 85%, 80%, $0.721 year 90%, 85%, 80%, $0.72
70%, 60%, 50%, 40%, 70%, 60%, 50%, 40%, 70%, 60%, 50%, 40, 35%,
35%, 30% min.
35%, 30% min.
30% min.
Independence
N/A
$0.63
N/A
$0.63
N/A
$0.63
Iron Gate1 year 40%, 30%, $1.00
40%
$1.00
40%
$1.00
3-5: 20%, 6-10: 15%, 11-18: 10%, 19+: 5%
Kilmarnock
Done by Lancaster Co. $0.16
Done by Lancaster Co.
$0.16
Done by Lancaster Co.
$0.16
& Northumberland Co.
$0.40
$0.40
$0.40
Lebanon
N/A
$0.75
N/A
$0.75
N/A
N/A
Leesburg
N/A
$1.00
N/A
$1.00
N/A
$1.00
Luray1 year 72%, less 10% $0.401 year 72%, less 10%
$0.40
N/A
N/A
yearly; $100 min.
yearly; $100 min.
Middleburg
Done by Loudoun Co.
$1.00
Done by Loudoun Co.
$1.00
N/A
N/A
New Market1 year 90%, less by 10% $0.80
N/A
$0.80
N/A
N/A
yearly to 10% min.
Onancock
Done by Accomack Co. $2.00
N/A
N/A
Orange
N/A
$0.60
N/A
$0.60
N/A
$0.60
Pamplin
N/A
$1.00
N/A
$1.00
N/A
$1.00
Pearisburg
50% OC
$0.938
50% OC
$0.938 N/A
N/A
Pennington Gap
N/A
N/A100%
$0.25
N/A
N/A
Pulaski1-5 years 60% OC, $0.741-5 years 60% OC, $0.74
0-5 years 60% OC, $0.74
6-10 years 40%,
6-10 years 40%,
6-10 years 40%,
20% min.20% min.20% min.
Purcellville
N/A
$0.55
N/A
$0.55
N/A
N/A
Rocky Mount
Done by Franklin Co.
$0.51
$0.51
$0.17
Round Hill
N/A
N/A
N/A
$1.15
N/A
N/A
Smithfield
40% OC
$0.15
N/A
$0.15
N/A
N/A
South Boston10%
$2.0010%
$2.0010%
$2.00
South Hill
N/A
N/A
Done by Mecklenburg Co. $1.05
N/A
N/A
Stanley
N/A
$0.45
N/A
$0.45
N/A
N/A
Tappahannock100% FMV
$1.25100% FMV
$1.25
N/A
N/A
Vinton1 year 60%, 50%, 40% $1.001 year 60%, 50%, 40%
$1.00
N/A
$1.00
30%, 20% min.20%, 10% min.
Warrenton1 year 70%, 60%, 50% $1.001 year 70%, 60%, 50%
$1.001 year 70%, 60%, 50%
$1.00
40%, 30%, 20%, 10% min.
40%, 30%, 20%, 10% min.
40%, 30%, 20%, 10% min.
Waverly
N/A
$1.06
N/A
$1.85
N/A
$1.06
West Point
N/A
$3.30
N/A
$3.30
N/A
$3.30
Windsor
N/A
$0.10
N/A
$0.50
N/A
N/A
Wise
N/A
$0.53
N/A
N/A
N/A
N/A
Woodstock1 year 90%, 80%, 70%, $0.901 year 55%, 50%, 45%, $0.90
N/A
$0.90
60%, 50%, 40%, 30%,
40%, 25%, 10% min.
20%, 10% min.
Wytheville1-5 years: 50%,
$0.281-5 years: 50%, $0.281-5 years: 50%, $0.28
6+: 20%
6+: 20%
6+: 20%
N/A Not applicable.
BV: Book Value; DC: Depreciated Cost; DS: Depreciation Schedule; FMV: Fair Market Value; OC: Original Cost
133
Table 9.9
Tangible Personal Property Taxes Related to Business Use for R&D, Furniture and Fixtures, and
Biotechnology Equipment, 2010
Research & Development*
Furniture & Fixtures*
Biotechnology*
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Cities (Note: All cities responded to this survey. Those that answered “not applicable” to all items in this table are excluded.)
Alexandria1 year 80%, 70%, 60%, $4.751 year 80%, 70%, 60%, $4.751 year 80%, 70%, 60%,
$4.75
50%, 40%,30%, 20% min. 50%, 40%,30%, 20% min. 50%, 40%,30%, 20% min.
Bedford
52% OC
$1.50 52% OC
$1.50 52% OC
$1.50
Bristol10% OC
$7.0010% OC
$7.00 N/A
N/A
Buena Vista1 year 80%, less 10% prior $5.851 year 80%, less 10% prior $5.851 year 80%, less 10% prior $5.85
year’s value to 10% min. year’s value to 10% min. year’s value to 10% min.
min. value $100 min. value $100 min. value $100
Charlottesville1 year 25%, 22.5%, 20%, $4.201 year 25%, 22.5%, 20%, $4.20 N/A
N/A
17.5%,15%, 12.5%, 17.5%, 15%, 12.5%, 10% min.10% min.
Chesapeake20% OC; min. $370
$4.0820% OC; min. $370
$4.0820% OC; min. $370
$4.08
Colonial Heights N/A
N/A1 year 60%, 50%, 40%, $3.50
30%, 20% min.
Covington10% OC; min. $200
$5.6010% OC; min. $200
$5.6010% OC; min. $200
$5.60
Danville
N/A
N/A1 year 60%, 50%, 40%, $3.00 N/A
N/A
30%, 20% min.
Emporia
N/A
N/A1 year 50%, 45%, 40%, 35%, $5.00 N/A
N/A
30%, 25%, 20% min.
Fairfax
N/A
$4.131 year 80%, 70%, 60%, $4.13 N/A
N/A
50%, 40%, 30%, 20%,
10% min.
Falls Church1 year 80%, 70%, 60%, $4.711 year 80%, 70%, 60%, $4.711 year 80%, 70%, 60%, $4.71
50%, 40%,30%, 20% min. 50%, 40%,30%, 20% min. 50%, 40%,30%, 20% min.
Franklin
N/A
N/A25% OC
$4.50 N/A
N/A
Fredericksburg1 year 90%, 80%, 70%, $2.991 year 90%, 80%, 70%, $2.99 N/A
N/A
60%, 45%,30%, 20% min. 60%, 45%, 30%, 20% min.
Galax
N/A
N/A 50% OC
$1.68 N/A
N/A
Hampton
35% OC
$4.25 35% OC
$4.25 35% OC
$4.25
60%, 50%, 40%, 30% min. 60%, 50%, 40%, 30% min. 60%, 50%, 40%, 30% min.
Hopewell
New 60%, 50%, 40%,
$3.05 New 60%, 50%, 40%, $3.05 New 60%, 50%, 40%,
$3.05
30%, 20% min. 30%, 20% min. 30%, 20% min.
Lexington
N/A
N/A25% BV to 10% OC
$3.95 N/A
N/A
Lynchburg1-5 years 30%, 25.35% min. $3.801-5 years 30%, 25.35% min. $3.801-5 years 30%, 25.35% min. $3.80
Manassas1 year 80%, 70%, 60%, $2.501 year 80%, 70%, 60%, $2.501 year 80%, 70%, 60%, $2.50
50%, 30%, 20% min. 50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min.
Manassas Park
N/A
N/A1 year 70%, 60%, $3.50 N/A
N/A
50%, 40%, 30%, 20% min.
Martinsville1 year 90%, 80%, 70%, $2.301 year 90%, 80%, 70%, $2.301 year 90%, 80%, 70%, $2.30
60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%,
25% min.25% min.25% min.
Newport News
N/A
N/A 33.3% OC
$4.25 N/A
N/A
Norfolk
40% OC
$4.25 40% OC
$4.25 40% OC
$4.25
Norton
N/A
N/A10% OC
$1.85 N/A
N/A
Petersburg
N/A
N/A1 year 40%, 35%, 30%, $4.40 N/A
N/A
25%, 20% min.
Poquoson
30% OC
$4.15 30% OC
$4.15 30% OC
$4.15
Portsmouth1985-current 50%, $5.001985-current 50%, $5.00 N/A
N/A
1984-older 25%1984-older 25%
Radford
N/A
$1.76 N/A
$1.76 N/A
N/A
N/A Not applicable.
134
Tax Rates 2010
Table 9.9 Tangible Personal Property Taxes Related to Business Use for R&D, Furniture and Fixtures, and
Biotechnology Equipment, 2010 (continued)
Biotechnology*
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Cities (continued)
Richmond
N/A
N/A1 year 70%, 60%, 50%, 40%, $3.70 N/A
N/A
30%, 20% min.
Roanoke1 year 60%, 50%, 40%,
$3.451 year 60%, 50%, 40%,
$3.451 year 60%, 50%, 40%,
$3.45
30%, then 20% to 30%, then 20% to 30%, then 20% to
min. $100 min. $100 min. $100
Salem1 year 70%, 60%, 50%, $3.201 year 70%, 60%, 50%, $3.201 year 70%, 60%, 50%, $3.20
40%, 30%, 25% min. 40%, 30%, 25% min. 40%, 30%, 25% min.
Staunton
N/A
$2.001 year 100%, 80%, $2.00 N/A
N/A
60%, 40%, 20% min.
Suffolk20% OC
$4.2520% OC
$4.2520% OC
$4.25
Virginia Beach
40% OC
$3.70 40% OC
$3.70 40% OC
$3.70
Waynesboro
40% BV to 20% OC min. $5.00 40% BV to 20% OC
$5.00 40% BV to 20% OC $5.00
Williamsburg
30% OC
$3.50 30% OC
$3.50 N/A
N/A
Winchester1 year 80%, 70%, 60%, $4.501 year 80%, 70%, 60%, $4.501 year 80%, 70%, 60%, $4.50
50%, 40%, 30% min. 50%, 40%, 30% min. 50%, 40%, 30% min.
Counties (Note: All counties responded to this survey. Those that answered “not applicable” to all items are excluded.)
Accomack
N/A
N/A1 year 50%, 45%, $3.58-$3.75 N/A
N/A
43%, 41%, 39%, 37%,
35%, 33%, 31%, 29%, 27%, 25%, 23%, 20% min. to $500
Albemarle1 year 25%, 22.5%, 20%, $4.281 year 25%, 22.5%, 20%, $4.281 year 25, 22.5%, 20%, $4.28
17.5%,15%, 12.5%, 17.5%, 15%,12.5%, 17.5%, 15%,12.5%,
10% min.10% min.10% min.
Alleghany15% OC
$5.9515% OC
$5.9515% OC
$5.95
Amelia
N/A
N/A1 year 60%, 40%, 37%, $4.00 N/A
N/A
33%, 20% min.
Amherst
N/A
N/A 30% OC
$3.25 N/A
N/A
Appomatox
N/A
N/A 0-5 years: 50%, 6-10: 40%, $4.60 N/A
N/A
11-15: 30%,16+: 15%
Arlington1 year 80%, 70%, 60%, $5.001 year 80%, 70%, 60%, $5.001 year 80%, 70%, 60%, $5.00
50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min.
Augusta1 year 40%, 35%, 30%, $1.901 year 40%, 35%, 30%, $1.901 year 40%, 35%, 30%, $1.90
25%, 20%, 15%, 10%, 25%, 20%, 15%,10%, 25%, 20%, 15%,10%,
5% (min. $50) 5%; min. $50 5%; min. $50
Bath
N/A
N/A1 year 90%, 80%, 70%, $0.35 N/A
N/A
60%, 50%, 40%, 30%,
20%, 10%; min. $1,000
Bedford1 year 100%, 95%, 90%, $1.701 year 100%, 95%, 90%, $1.701 year 100%, 95%, 90%, $1.70
85%, 80%, 75%, 70%, 85%, 80%, 75%, 70%, 85%, 80%, 75%, 70%,
65%, 60%, 55%, 50%, 65%, 60%, 55%, 50% 65%, 60%, 55%, 50%
45%, 40%, 35%, 30% min. 45%, 40%, 35%, 30% min. 45%, 40%, 35%, 30% min.
Bland
N/A
N/A 50% OC
$2.29 N/A
N/A
Botetourt1 year 90%, 70%, 50%, $2.251 year 90%, 70%, 50%, $2.251 year 90%, 70%, 50%,
$2.55
30%, 10% min. 30%, 10% min. 30%, 10% min.
Brunswick25% OC
$3.4025% OC
$3.4025% OC
$3.40
Buchanan
N/A
N/A1-3 yrs.: 80%, 4-6: 60%, $1.95 N/A
N/A
7-9: 40%, 10+: 20%
Buckingham
N/A
N/A1-9 yrs: 15%, 10-19: 10% $4.05 N/A
N/A
20+: 5%
Campbell1-10 years 25%, 15% min. $3.85 0-10 years 25%, 15% min. $3.85 N/A
N/A
Caroline
N/A
N/A20% OC
$6.25 N/A
N/A
Carroll1 year 90%, 85%, 80%, $1.601 year 90%, 85%, 80%, $1.60 N/A
$1.60
70%, 60%, 50%, 40%, 70%, 60%, 50%, 40%,
35%, 30% min. 35%, 30% min.
Charles City1 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.50
30%, 20%,10% min. 30%, 20%,10% min. 30%, 20%,10% min.
Charlotte
N/A
N/A 45% OC to 10% min.
$3.00 N/A
N/A
N/A Not applicable.
135
Biotechnology*
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Chesterfield1 year 70%, 50%,40%, $1.001 year 70%, 50%, 40%, $3.601 year 70%, 50%, 40%, $3.60
30%, 20%, 10% min. 30%, 20%, 10% min. 30%, 20%, 10% min.
Clarke
Depreciated value x 75% $4.00 Depreciated value x 75% $4.00 Depreciated value x 75%
$4.00
Craig1 year 80%, 70%, 60%, $2.201 year 50%, 30%, 20%, $3.001 year 80%, 70%, 60%, $2.20
50%, 40%, 30%, 20% min.10% min. 50%, 40%, 30%, 20%
Culpeper1 year 70%, 60%, 50%,
$3.501 year 70%, 60%, 50%,
$3.50 N/A
N/A
40%, 30% min. 40%, then 30% to $200 min.
Cumberland1 year 80%, 70%, 60%, $4.401 year 80%, 70%, 60%, $4.401 year 80%, 70%, 60%, $4.40
50%, 40%,30%, 20%, 50%, 40%, 30%, 20%, 50%, 40%, 30%, 20%,
10% min.10% min.10% min.
Dickenson
N/A
N/A FMV
$1.69 N/A
N/A
Dinwiddie
N/A
N/A20% OC
$4.90 N/A
N/A
Essex10% OC
$3.5010% OC
$3.5010% OC
$3.50
Fairfax1 year 80%, 70%, 60%, $4.571 year 80%, 70%, 60%, $4.571 year 80%, 70%, 60%, $4.57
50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min.
Fauquier1 year 70%, 60%, 50%, $4.651 year 70%, 60%, 50%, $4.65 N/A
N/A
40%, 30%, 20%,10% min. 40%, 30%, 20%,10% min.
Floyd
N/A
N/A1 year 60%, 50%, 40%, $2.70 N/A
N/A
30%, 20% min.
Fluvanna1-10 years 20%, then 0% $3.851-10: 20% OC, then 0%
$3.851-10: 20% OC, then 0%
$3.85
Franklin1 year 50%, 45%, 40%, $1.891 year 50%, 45%, 40%, $1.89 N/A
$1.89
35%, 30%, 25%, 20% min. 35%, 30%, 25%, 20% min.
Frederick
30% OC
$4.86 30% OC
$4.86 30% OC
$4.86
Giles
N/A
N/A 50% OC
$1.89 N/A
N/A
Gloucester1998-current: 30% OC
$2.601998-current: 30%, $2.60 N/A
N/A
1997-older: 10%1997-older: 10%
Goochland1-5 yrs.: 20%, 6-10: 15% $3.751 year 60%, 45%, 37.5%, $4.001-5 yrs.: 20%, 6-10: 15%
$3.75
11+: 10% 30%, 20% min.11+: 10%
Grayson1 year: 75%, 70%, 65%, $1.751 year: 75%, 70%, 65%, $1.751 year: 75%, 70%, 65%, $1.75
60%, 55%, 50%, 45%, 40% 60%, 55%, 50%, 45%, 40% 60%, 55%, 50%, 45%, 40%
35%, 30%, 25%, 20% min. 35%, 30%, 25%, 20% min. 35%, 30%, 25%, 20% min.
Greene
N/A
N/A1 year 80%, 70%, 60%, $5.00 N/A
N/A
50%, 40%, 30%, 20% min.
Greensville
N/A
N/A1 year 50%, 45%, 40%, $4.50 N/A
N/A
37.5%, 35% 32.5%, 30%,
27.5%, 25%, 22.5%, 20%,
17.5%, 15% min.
Halifax1 year 70%, 60%, 50%, $3.601 year 70%, 60%, 50%, $3.601 year 70%, 60%, 50%, $3.60
40%, 30%, 20%, 10% min. 40%, 30%, 20%, 10% min. 40%, 30%, 20%, 10% min.
Hanover1 year 60%, 50%, 40%, $3.571 year 60%, 50%, 40%, $3.571 year 66%, 55%, 35%, $3.57
30%, 20%, 10% min. 30%, 20%, 10% min.24%, 5%, 1% min.
Henrico1 year 80%, 75%, 64%, $3.501 year 80%,75%, 64%, $3.501 year 80%, 75%, 64%, $3.50
54%, 45%, 36%, 28%, 54%, 45%, 36%, 28%, 54%, 45%, 36%, 28%,
21%, 15%, 7% min.21%, 15%, 7% min.21%, 15%, 7% min.
Henry
71% OC
$1.19 71% OC
$1.19 N/A
N/A
Highland
N/A
N/A1 year 40%, less 5% each $1.50 N/A
N/A
year.
Isle of Wight
N/A
N/A 40% OC
$4.40 N/A
N/A
James City25% OC
$4.0025% OC
$4.0025% OC
$4.00
King & Queen
N/A
N/A1 year 25%, 22.5%, $3.94 N/A
N/A
20.3%, 18.2%,less 10%
of previous year
King George1 year 30%, 25%, 20%, $3.201 year 30%, 25%, 20%, $3.201 year 30%, 25%, 20%, $3.20
15%, 10% min.15%, 10% min.15%, then 10% to $200 min.
King William
N/A
N/A1 year 80%, 60%, 40%, $3.65
20%, 10% min.
N/A Not applicable.
136
Tax Rates 2010
Biotechnology*
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Lancaster
N/A
N/A BV
$1.52 N/A
N/A
Lee
N/A
N/A1 year 90%, 80%, 70%, $1.41 N/A
N/A
60%, 50%, 40%, 30%,
20% min.
Loudoun1 year 50%, 40%, 30%, $2.751 year 50%, 40%, 30%, $4.201 year 50%, 40%, 30%, $4.20
20%, 10% min.20%, 10% min.20%, 10% min.
Louisa
N/A
N/A1 year 90%, 80%, 70%, $1.90 N/A
N/A
60%, 50%, 40%, 30%, 25% min.
Lunenburg
N/A
N/A1-5 yrs.: 32.5%, 6-10: 27.5%, $3.60 N/A
N/A
11-15: 22.5% 16-20: 17.5%,
21+: 12.5%
Madison
N/A
N/A BV to 10%; $200 min.
$2.80 N/A
N/A
Mathews100% BV
$2.14 BV
$2.14 BV
$2.14
Mecklenburg
N/A
N/A1 year 80%, 60%, 50%, $3.26 N/A
N/A
40%, 30%,20%, 15% min.
Middlesex
N/A
N/A 35% OC
$3.50 N/A
N/A
Montgomery1 year 80%, 70%, 60%, $2.451 year 80%, 70%, 60%, $2.45 N/A
N/A
50%, 40%, 30% min. 50%, 40%, 30% min.
Nelson15% OC
$2.9515% OC
$2.9515% OC
$2.95
New Kent1-3 years 55%, $3.751-3 years 55%, $3.751-3 years 55%, $3.75
4-6 years 30%,10% min. 4-6 years 30%,10% min. 4-6 years 30%,10% min.
Northampton1 year 70%, 60%, 50%, $4.101 year 70%, 60%, 50%, $4.10 N/A
N/A
40%, 25%, 10% min. 40%, 25%, 10% min.
Northumberland 40% OC
$3.60 40% OC
$3.6025% OC
$3.60
Orange1 year 66.6%, 63.3%, $2.201 year 66.6%, 63.3%, $2.20 N/A
N/A
60%, 56.6%, 53.3%, 50%, 60%, 56.6%, 53.3%, 50%,
46.6%, 43.3%, 40%, 46.6%, 43.3%, 40%,
36.6%, 33.3% min. 36.6%, 33.3% min.
Page
N/A
N/A1 year 72%, less 10% $4.64 N/A
N/A
Patrick
N/A
N/A1 year 95%, 85.5%, 77%, $1.71 N/A
N/A
69.3%, 62%, 56%, 50.5%,
45.4%, 41%, 36.8%, 33%,
29.8%, 26.8%, 25% min.
Pittsylvania1 year 30%, 27.5%, 25%, $8.501 year 30%, 27.5%, 25%, $8.501 year 30%, 27.5%, 25%, $8.50
23.5%, 20%, 17.5%, 15%,23.5%, 20%, 17.5%, 15%,23.5%, 20%, 17.5%, 15%,
13.5%, 10%, 7.5%, 5% min.13.5%, 10%, 7.5%, 5% min.13.5%, 10%, 7.5%, 5% min.
Powhatan1 year 60%, 45%, 37.5%, $3.601 year 60%, 45%, 37.5%, $3.601 year 60%, 45%, 37.5%, $3.60
30%, 20% min. to $100 30%, 20% min. 30%, 20% min.
Prince Edward20% OC
$4.5020% OC
$4.5020% OC
$4.50
Prince George1 year 60%, 50%, 40%, $4.001 year 60%, 50%, 40%, $4.00 N/A
N/A
30%, 20% min. 30%, 20% min.
Prince William1 year 85%, 75%, 65%, $1.001 year 85%, 75%, 65%, $3.70 N/A
N/A
55%, 45%, 35%, 25%, 55%, 45%, 35%, 25%,
15%, 10% min.15%, 10% min.
Pulaski1-5 years 60%, $2.141-5 years 60%, $2.141-5 years 60%,
$2.14
6-10 years 40%, 20% min. 6-10 years 40%, 20% min. 6-10 years 40%, 20% min.
Richmond
N/A
N/A1 year 40% to min. $100 $3.50 N/A
N/A
Roanoke
N/A
N/A1 year 60%, 50%, 40%, $3.50 N/A N/A
30%, then 20% to $100 min.
N/A Not applicable.
137
Biotechnology
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Rockbridge25% OC
$4.2525% OC
$4.25 N/A
N/A
Rockingham1 year 90%, 80%, 70%, $2.801 year 90%, 80%, 70%, $2.80 N/A
N/A
60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%,
20% min. to $10020% min. to $100
Russell
N/A
N/A 0-1: 90%, 2-3: 80%, $1.65 N/A
N/A
4-5: 70%, 6-7: 60%,
8-10: 50%,11-14: 40%,
15+: 30%
Scott
New 90%, 80%, 70%, 60%, $0.72 New 90%, 80%, 70%, 60%, $0.72 N/A
N/A
50%, 40%, 30% min. 50%, 40%, 30% min.
Shenandoah1 year 80%, 70%, 60%, $3.151 year 80%, 70%, 60%, $3.15 N/A
N/A
50%, 40%,30%, 20%, 50%, 40%, 30%, 20%,
10% min.10% min.
Smyth1 year 90%, 80%, 70%, $2.251 year 90%, 80%, 70%, $2.25 N/A
N/A
60%, 50%,40%, 30%, 60%, 50%,40%, 30%,
20% min.20% min.
Southampton
N/A
N/A1 year 80%, 70%, 60%, $4.00 N/A
N/A
50%, 40%,30%, 20%,
10% min.
Spotsylvania1 year: 50%, 45%, 40%, $6.261 year: 50%, 45%, 40%, $6.26 N/A
N/A
30%, 20% min. 30%, 20% min.
Stafford1 year 35%, 30%, 25%, $5.491 year 35%, 30%, 25%, $5.491 year 35%, 30%, 25%, $5.49
20%, 15% min.20%, 15% min.20%, 15% min.
Surry1 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.501 year 60%, 50%, 40%, $3.50
30%, 20% min. 30%, 20% min. 30%, 20% min.
Sussex
N/A
N/A1 year 90%, 80%, 70%, $4.85 N/A
N/A
60%, 50% 40%, 30%,
20%, 10% min.
Tazewell1 year 80%, 70%, 60%,
$2.001 year 80%, 70%, 60%, $2.001 year 80%, 70%, 60%,
$2.00
50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min. 50%, 40%, 30%, 20% min.
min. value $100 min. value $100 min. value $100
Warren
N/A N/A1 year 70%, 60%, 50%, $3.15 N/A
N/A
40%, 30%, 20%, 10% min.
Washington1 year 90%, 80%, 70%, $1.551 year 90%, 80%, 70%, $1.55 N/A
N/A
60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%,
20% min. to $10020% min.
Westmoreland
80%
$3.00 80% FMV
$3.00 80% FMV
$3.00
Wise
N/A
$1.491 year 90%
$1.49 N/A
$1.49
Wythe1-5 years 50%, 20% min. $2.081-5 years 50%, 20% min. $2.081-5 years 50%, 20% min. $2.08
York25% OC; min. $100
$4.0025% OC; min. $100
$4.0025% OC; min. $100
$4.00
Towns (Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and
Abingdon
N/A
N/A N/A
$0.55 N/A
Altavista
N/A
N/A1-10 yrs.: 25%, 11+: 15% $2.00 N/A
Ashland1 year 60%, 50%, 40%, $0.771 year 60%, 50%, 40%, $0.77 N/A
30%, 20%, 10% min. 30%, 20%,10% min.
Blackstone
N/A
$0.65 N/A
$0.65 N/A
Bowling Green
N/A
N/A20% OC
$1.20 N/A
Bridgewater
N/A
N/A Done by Rockingham Co. $0.75 N/A
Chatham
N/A
N/A N/A
$2.25 N/A
Chilhowie
N/A
$0.20 10% OC $0.30 N/A
Chincoteague
N/A
N/A N/A
$0.85 N/A
Christiansburg
N/A
N/A1 year 80%, 70%, 60%, $0.45 N/A
50%, 40%, 30% min.
Clarksville
N/A
$1.65 N/A
$1.65 N/A
Clifton Forge
N/A
N/A FMV
$3.35 N/A
Clintwood
N/A
N/A N/A
$0.30 N/A
Coeburn
N/A
N/A Done by Wise Co.
$0.40 N/A
Culpeper1 year 70%, 60%, $1.001 year 70%, 60%,
$1.00 N/A
50%, 40%, 30% min. 50%, 40%, 30% min.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A Not applicable.
138
Tax Rates 2010
Biotechnology
Locality
Basis
Rate/$100 Basis
Rate/$100 Basis
Rate/$100
Towns (continued)
Dillwyn
N/A
N/A
$0.28 N/A
N/A
Drakes Branch
$0.37 Done by Charlotte Co.
$0.37 Done by Charlotte Co.
$0.37
Dublin
N/A
$0.50100% $0.50 N/A
N/A
Eastville
N/A
N/A N/A
$0.025 N/A
N/A
Edinburg
N/A
N/A N/A
$0.75 N/A
N/A
Exmore
N/A
N/A Done by Northampton Co. $0.45 N/A
N/A
Floyd
N/A
N/A N/A
$0.25 N/A
N/A
Front Royal
N/A
N/A N/A
$0.60 N/A
N/A
Glasgow
N/A
N/A N/A
$0.85 N/A
N/A
Gordonsville
N/A
$0.24 N/A
$0.24 N/A
$0.24
Hamilton
N/A
N/A N/A
$1.10 N/A
N/A
Haymarket1 year 85%, 75%, 65%,
$0.60 N/A
$0.60 N/A
N/A
55%, 45%, 35%, 25%,
15%, 10% min.
Haysi10% OC
$0.15 N/A
$0.15 N/A
N/A
Hillsville1 year 90%, 85%, 80%, $0.721 year 90%, 85%, 80%, $0.72 N/A
N/A
70%, 60%, 50%, 40%, 70%, 60%, 50%, 40%,
35%, 30% min. 35%, 30% min.
Independence
N/A
$0.63 N/A
$0.63 N/A
$0.63
Iron Gate
40% OC
$1.00 40% OC
$1.00 N/A
N/A
Kilmarnock
Done by Lancaster and
$0.16 Done by Lancaster and
$0.16 Done by Lancaster and
$0.16
Northumberland Cos.
$0.40 Northumberland Cos.
$0.40 Northumberland Cos.
$0.40
Lebanon
N/A
N/A N/A
$0.75 N/A
N/A
Leesburg
N/A
$1.00 N/A
$1.00 N/A
$1.00
Luray
N/A
N/A1 year 72%, less 10% $0.40 N/A
N/A
of previous year to $100
Middleburg
N/A
N/A Done by Loudoun Co.
$1.00 N/A
N/A
Onancock
N/A
N/A N/A
$2.00 N/A
N/A
Orange
N/A
$0.60 N/A
$0.60 N/A
N/A
Pamplin
N/A
N/A N/A
$1.00 N/A
N/A
Pearisburg
N/A
N/A 50% OC
$0.938
Pennington Gap N/A
N/A N/A
$0.25 N/A
N/A
Purcellville
N/A
N/A N/A
$0.55 N/A
N/A
Rocky Mount
Done by Franklin County $0.17 Done by Franklin County $0.51 N/A
N/A
Round Hill
N/A
N/A N/A
$1.15 N/A
N/A
Smithfield
N/A
N/A N/A
$1.00 N/A
N/A
South Boston10% OC
$2.0010% OC
$2.0010% OC
$2.00
South Hill
N/A
N/A Done by Mecklenburg Co. $1.05 N/A
N/A
Stanley
N/A
N/A N/A
$0.75 N/A
N/A
Vinton1 year 60%, 50%, 40%, $1.001 year 60%, 50%, 40%, $1.00 N/A
N/A
30%, 20% min. 30%, 20% min.
Warrenton1 year 70%, 60%, 50%,
$1.001 year 70%, 60%, 50%,
$1.00 N/A
N/A
40%, 30%, 20%, 10% min. 40%, 30%, 20%, 10% min. N/A
N/A
Waverly
N/A
N/A N/A
$1.85 N/A
N/A
West Point
BV
$3.30 BV
$3.30 N/A
N/A
Windsor
N/A
N/A N/A
$0.50 N/A
N/A
Wise
N/A
N/A N/A
$0.53 N/A
N/A
Woodstock
N/A
$0.90 N/A
N/A N/A
N/A
Wytheville1-5: 50%, 20% min.
$0.28 N/A
$0.28 N/A
N/A
N/A Not applicable.
BV: Book Value; DC: Depreciated Cost; FMV: Fair Market Value; OC: Original Cost
139
Table 9.10
Tangible Personal Property Taxes for Livestock and Farm Property, 2010
Livestock*
Farm*
Locality
Basis
Rate/$100
Basis
Rate/$100
Chesapeake12% OC; min. $370
$4.0812% OC; min $370
$4.08
Franklin
N/A
N/A25% OC; min. $100
$4.50
Fredericksburg
N/A
N/A1 year 90%, 80%, 70%, $2.99
60%, 45%, 30%, 20% min.
Hampton
N/A
N/A
OC
$4.25
Harrisonburg20% OC
$2.0020% OC
$2.00
Newport News
N/A
N/A
33.3% OC
$4.25
Counties (Note: All cities responded to this survey. Those that answered “not applicable” to all items in this table are excluded.)
Accomacka
N/A
N/A15%, 14%, 13%,
$3.58-$3.75 12%, 11%, 10%, 9%,
8%, 7%, 6%, 5%, 4%
to $500 min. value
Alleghany
5% FMV
$5.95
5% OC
$5.95
Caroline
N/A
N/A10%; min. $125
$6.25
Carroll
N/A
N/A1 yr. 90%, 85%, 80%,
$1.60
70%, 60%, 50%, 40%
35%, 30% min.
Charles City100% FMV
$3.50100% FMV; $3.50
$200 min. value
Charlotte
N/A
N/A
30%
$3.00
Clarke
N/A
N/A
Essex
N/A
N/A10% OC
$3.50
Henry
71% OC
$1.19
71% OC
$1.19
Highland
N/A
N/A1 year 40%, less 5%
$1.50
King & Queen
N/A
N/A
70%, less 10% each year $1.10
Lancaster100%
$1.52100%
$1.52
Lunenburg
N/A
N/A
50% OC less 10% every
$1.80
5 years to 10% min.
Madison
N/A
N/A100% for 3 years
$2.80
Mathews
N/A
N/A
70%
$2.14
Middlesex
$200 per head
$3.5010% OC
$3.50
Northampton
N/A
N/A1 year 70%, 60%, 50%, $1.43
40%, 25%, 10% min.
Northumberland10% OC $3.6010% OC $3.60
Prince William
N/A
N/A1 year 85%, 75%, $0.00001b
65%, 55%, 45%,
35%, 25%, 15%,
10% min.
Richmond
N/A
$3.50
40% OC; $3.50
min. value $100
Rockingham
N/A
N/A
8 year, 10% str. line $0.44
Smyth
N/A
N/A1 year 90% OC, 80%, $2.25
70% 60%, 50%, 40%
30% 20% min.
Southampton
Hogs $30/head; $4.00
LV $1.95
cows $50/head; Seasonal equip. LV
$1.25
horses $100/head
Sussex
Varies
$4.85
N/A
N/A
Washington
N/A
N/A
BV
$1.55
Westmoreland
Assess per head:
$1.251 year 80% OC, less $1.25
$800 cattle; $1,000 bulls10% each year to
$100 min.
N/ANot applicable.
a
Accomack County divides itself into several districts. The tax rates vary among districts: District 2 (Atlantic), $3.75; Districts 3
(Metompkin), 4 (Lee), and 5 (Pungoteague), $3.72; District 6 (Chincoteague), $3.58. (District 1, Islands, no longer exists.)
b
Rate verified by Prince William County.
140
Tax Rates 2010
Table 9.10 Tangible Personal Property Taxes for Livestock and Farm Property, 2010 (continue)
Livestock
Farm
Locality
Basis
Rate/$100
Basis
Rate/$100
Chilhowie
N/A
N/A
Done by Smyth Co. $0.30 Colonial Beach
N/A
N/A
Done by Westmoreland Co. $2.60
Exmore
N/A
N/A
Gordonsville
N/A
N/A
Done by Orange Co.
$0.24
Haysi
N/A
N/A
Done by Dickenson Co.
$0.40
Hillsville
N/A
N/A
Done by Carroll Co.
$0.72
Lebanon
N/A
N/A
Done by Russell Co.
$0.75
Rocky Mount
$0.51
Done by Franklin Co. $0.51
Stanley
N/A
N/A
Done by Page Co.
$0.45
Tappahannock
N/A
N/A
Done by Essex Co.
$1.25
Wise
N/A
N/A
Done by Wise Co.
$0.53
N/ANot applicable.
Key to Abbreviations:
BV: Book Value; DC: Depreciated Cost; FMV: Fair Market Value; LV: Loan Value; OC: Original Cost
141
Table 9.11
Tangible Personal Property Taxes for Boats and Aircraft, 2010
Boats & Watercraft
Private Pleasure Boats
Over 5 Tons*
& Watercraft*
Aircraft*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Cities (Note: All cities responded to this survey. Those that answered “not applicable” for all items in the table are excluded.)
Alexandria
Commercial boats
$4.75
OC
$0.01
N/A
N/A
Bedford100% BV
$2.43100% BV
$2.43100% BV
$2.43
Bristol
N/A
N/A11% OC
$7.0011% OC
$7.00
Buena Vista1 year 80% OC, 70%, $5.851 year 80% OC, 70%, $5.851 year 80% OC, 70%, $5.85
60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20%, 10% min. 20%, 10% min.20%, 10% min.
min. value $100
min. value $100
Charlottesville
ABOS; min. value $100 $4.20
ABOS; min. value $100$4.20
N/A
N/A
Chesapeake
ABOS
$0.09
ABOS
$0.0920% OC
$0.58
min. value $16,670
min. value $16,670
min. value $2,590
Colonial Heights1 year 90%, thereafter $3.501 year 90%, thereafter $3.50
N/A
N/A
less 10% prior year’s less 10% prior year’s
value; min. $30
value; min. $30
Covington
N/A
N/A
NADA 55% RV
$5.60
N/A
N/A
min. value $200
Danville
N/A
N/A
N/A
$3.00
N/A
$0.30
Emporia
30% OC
$5.00
N/A
N/A
N/A
N/A
Fairfax
OC
$4.13
OC
$4.13
OC
$4.13
Falls Church
ABOS, % OC
$4.71
ABOS, % OC
$4.71
N/A
N/A
Franklin
N/A
N/A25% OC
$4.50
N/A
N/A
min. value $100
Fredericksburg
N/A
N/A1 year 90%, 80%, 70%, $2.99
N/A N/A
60%, 45%, 30%, 20% min.
Galax
N/A
$1.42
N/A
N/A
N/A
N/A
Hampton1 year 80%, thereafter $1.001 year 80%, there- $0.00011 year 80%, thereafter
$1.00
less 10% prior yr. value
after less 10% prior yr. less 10% prior yr. value
min. value $100
min. value $100
min. value $100
60%, 50%, 40%, 30% min.
60%, 50%, 40%, 30% min.
60%, 50%, 40%, 30% min.
Hopewell1 year: 35%, 2-7: 30%, $3.05
ABOS: 35% RV
$3.05
New: 60%, 1 yr. 50%,
$3.05
8-13:25%, 14-22: 15%
40%, 30%, 20% min.
23+: 10%
Lynchburg
ABOS
$3.80
ABOS
$3.801 yr. 90%, 70%, 60%, 50%, $3.80
min. value $100
min. value $100
40%, 30%, 20%, 10% then
90% previous year to $100
Manassas
DS
$3.25
NADA $3.25
Aircraft Blue Book RV $0.0001a
Manassas Park
NADA or % OC
$3.50
NADA or % OC
$3.50
N/A
N/A
Martinsville
ABOS $2.30
NADA or % OC $2.30
N/A
N/A
min. value $125
min. value $125
Newport News1 year 85%, thereafter $0.90
ABOS or % OC
$1.00
Aircraft Digest: 100% BV $2.10
less 5% of prior year’s
min. value $200
min. value $1,000
min. value $10,000
Norfolk
ABOS
$1.50
ABOS
$0.5020% of base avg. $2.40
min. value $250
from Blue Book. min. $250
Norton
FMV
$1.85
FMV
$1.85
N/A
N/A
Petersburg
ABOS
$4.40
ABOS
$4.40
N/A
N/A
Poquoson
ABOS
$1.50
ABOS
$1.50
N/A
N/A
Portsmouth
ABOS
$0.50
ABOS
$0.50
50% OC
$5.00
Radford
NADA
$2.44
NADA
$2.44
N/A
N/A
Richmond
OC; min. value $100
$3.70
OC; min. value $100 $3.70
N/A
N/A
Roanoke
ABOS
$3.45
ABOS
$3.45
OC; min. value $100
$1.06
Salem
New 90%, 80%, 70%, $3.20
New 90%, 80%, 70%, $3.20
New 90%, 80%, 70%, $3.20
60%, 50%, 40%, 60%, 50%, 40%, 60%, 50%, 40%,
30%, 25% min.
30%, 25% min.
30%, 25% min.
Staunton
7 year str. line to 15% min. $2.00
7 year str. line to 15% min.$2.00
7 year str. line to 15% min. $2.00
Suffolk
ABOS
$1.50
ABOS
$1.5020% OC
$0.58
Virginia Beach
NADA marine
$1.50
NADA marine
$0.000001b1-10 yrs.: 3%, 11+: 1.5% $3.70
N/A Not applicable.
a
Rate verified by Manassas City.
b
Rate verified by Virginia Beach City.
142
Tax Rates 2010
Table 9.11 Tangible Personal Property Taxes for Boats and Aircraft, 2010 (continued)
Boats & Watercraft
Over 5 Tons*
& Watercraft*
Aircraft*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Cities (continued)
Waynesboro1 year 40%, 30%, 20% min. $5.001 year 40%, 30%, 20% min.$5.001 year 40%, 30%, 20% min. $5.00
Williamsburg
N/A
N/A
LV
$3.50
N/A
N/A
Winchester
N/A
N/A
NADA TV
$4.50
N/A
N/A
Counties (Note: All counties responded to this survey. Those that answered “not applicable” for all items in the table are excluded.)
Accomackc1 year 30%, 28%, $3.58-
ABOS or NADA
$3.58-
Aircraft Blue Book
$3.5826%, 24%, 22%, 20%, $3.75
$3.75
$3.75
18%,16%, 14%,12%,
10%, 8%, 6%, 4%, 2% min.
Albemarle1 year 90%, thereafter $4.281 year 90%, thereafter $4.2812.5% OC; 90% of prior $4.28
90% of prior year’s 90% of prior year’s assessed value thereafter
value to $200 min.
value to $200 min.
min. value $1,000
1901-79: flat $1001901-79: flat $100
Alleghany
N/A
N/A20% OC $5.9512% OC
$5.95
Amelia
BV
$4.00
N/A
N/A
BV
$4.00
Amherst1 year 80%, thereafter $3.251 year 80%, thereafter $3.25
N/A
$3.25
less 10% prior year’s less 10% prior year’s
value to $250 min.
value to $250 min.
Appomattox
50% avg. RV
$4.60
50% avg. RV
$4.60
50% avg. RV
$4.60
Arlington
NADA or % OC
$5.00
NADA or % OC
$5.00
Aircraft Blue Book
$5.00
min. value $100
min. value $100
Augusta
OC
$1.90
OC
$1.90
OC
$1.90
Bath1 year 90%, 80%, 70%, $0.351 year 90%, 80%, 70%, $0.351 year 90%, 80%, 70%, $0.35
60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%, 60%, 50%, 40%, 30%,
20%, 10%; min. $1,00020%, 10%; min. $1,00020%, 10%; min. $1,000
Bedford
ABOS
$2.35
ABOS
$2.35
N/A
$2.35
Bland
N/A
$2.29
% OC $2.29
% OC
$2.29
Botetourt1 year 90%, 70%, 50%, $2.551 year 90%, 70%, 50% $2.551 year 90%, 70%, 50%, $2.55
30%, 10% min.
30%, 10% min.
30%, 10% min.
Brunswick
ABOS
$3.40
ABOS
$3.4025% OC
$3.40
Buchanan1 year 85%,70%, 60%, $1.951 year 85%, 70%, 60%, $1.95
FMV
$1.95
50%, 40%, 35%, 25%,
50%, 40%, 35%, 25%,
15%, 10% min.15%, 10% min.
Buckingham
NADA
$4.05
NADA
$4.05
NADA
$0.55
Campbell1 year 80%, 70%, 60%, $3.851 year 80%, 70%, 60%, $3.851 year 13.9%, 12.4%, $3.85
30%, 25%, 20% min. 30%, 25%, 20% min. 10.8%, 9.3%, 7.7%, 6.2% min.
Caroline
N/A
N/A
40% ABOS
$6.251 year 45%, 40%, 35% $6.25
min. payment: 200% of
30%, 25%, 20%, 15%,
tax rate or $12.5010%; min. $1,250
Carroll1 year 85%, 75%, $1.601 year 85%, 75%, $1.601 year 60%, 55%, $1.60
65%, 55%,45%, 65%, 55%,45%, 50% min.
40%, 35%, 30% min.
40%, 35%, 30% min.
Charles City100% ABOS
$3.50100% ABOS
$3.501 year 60%, 50%, 40%, $3.50
30%, 20%, 10% min.
Charlotte
85% to 10% min.
$3.00
85% to 10% min.
$3.00
85% to 10% min.
$3.00
Chesterfield1 year 70%, 50%, 40%, $3.601 year 70%, 50%, 40%, $3.60
Aircraft Blue Book
$0.50
30%, 20%, 10% min.
30%, 20%, 10% min.
Clarke
OC $4.00
OC
$4.00100% WV
$4.00
from Aircraft Blue Book
Craig
N/A
N/A1 year 80%, 70%, 60%, $3.001 year 80%, 70%, 60%, $3.00
50%, 40%, 30%, 20%;
50%, 40%, 30%, 20% min.
min. $200
Culpeper100% low-trade ABOS $2.50100% low-trade ABOS $2.50
Aircraft Blue Book $0.63
min. value $100
min. value $100
min. value $2,000
Cumberland1 year 80%, then less $4.401 year 80%, then less $4.40
Aircraft Blue Book
$0.50
10% prior value to 20% min.10% prior value to 20% min.
N/A Not applicable.
c
Accomack County divides itself into separate tax districts. The tax rates vary among the districts.
143
Boats & Watercraft
Over 5 Tons*
& Watercraft*
Aircraft*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Dickenson
N/A
N/A
D S
$1.59
N/A
N/A
Dinwiddie
Marine Blue Book $4.90
Marine Blue Book $4.90
Aircraft Blue Book
$0.50
min. value $100
min. value $100
min. value $100
Essex
50% FMV
$3.50
50% FMV
$3.50
50% FMV
$3.50
Fairfax
OC
$0.01
OC
$0.01
OC
$0.01
Fauquier1 year 70%, 60%, 50%, $4.651 year 70%, 60%, 50%, $1.50
Aircraft Blue Book
$0.001d
40%, 30%, 20%, 10% min.
40%, 30%, 20%, 10% min. Floyd1 year 70%, thereafter $2.701 year 70%, thereafter $2.701 year 70%, thereafter $2.70
less 10% prior year’s less 10% prior year’s less 10% prior year’s
value, 20% min.
value, 20% min.
value, 20% min.
Fluvanna100% avg. TV
$3.85
Marine Blue Book
$3.851-10 years: 20% OC
$3.85
Franklin100% low BV
$1.89100% low BV
$1.89100% low BV
$1.89
Frederick
N/A
N/A
Blue Book or NADA
$4.86
Aircraft Blue Book
$0.42
Giles100%
$1.89100%
$1.89
N/A
N/A
Gloucester
40% OC
$1.00
ABOS WV
$1.00
30% OC
$2.60
Goochland1 year 60%, 45%, $4.001 year 60%, 45%, $4.001 year 60%, 45%, $4.00
37.5%, 30%, 20% min.
37.5%, 30%, 20% min.
37.5%, 30%, 20% min.
Grayson
FMV; min. value $500 $1.75
FMV; min value $500 $1.75
N/A
N/A
Greensville1 year 50%, 45%, 40%, $4.501 year 50%, 45%, 40%, $4.501 year 50%, 45%, 40%, $0.50
37.5%, 35%, 32.5%, 30%,
37.5%, 35%, 32.5%, 30%,
37.5%, 35%, 32.5%, 37.5%, 35%, 32.5%, 30%,
37.5%, 35%, 32.5%, 30%, 30%, 27.5%, 25%,
20%, 17.5%, 15% min.20%, 17.5%, 15% min.22.5%, 20%, 17.5%, 15% min.
Halifax1 year 80%, less 10% $3.601 year 80%, less 10% $3.601 year 80%, less 10%
$3.60
Hanover
N/A
N/A
Marine Blue Book
$3.57
Aircraft Blue Book
$0.50
min. value $300
min. value $300
Henrico
New 75%, 60%, 50%, $3.50
New 75%, 60%, 50%, $3.50
New 75%, 60%, 50%,
$1.60
40%, 30%, 20% min.
40%, 30%, 20% min.
40%, 30%, 20% min.
Henry
NADA TV
$1.48
NADA TV
$1.48
60% OC
$1.19
Highland
N/A
N/A1 year 40%, 5%
$1.50
N/A
N/A
depreciation per year,
to $300 min.
Isle of Wight
ABOS
$1.00
ABOS
$1.00
Aircraft Blue Book LV $1.00
James City
50% BV
$4.00
50% BV
$4.0025% BV
$4.00
King & Queen
Used WV
$3.94
Used WV
$3.94
40% RV
$3.94
King George1 year 50%, less 5% $3.201 year 50%, less 5% $3.20
N/A
N/A
each year to 10% min. each year to 10% min.
King William
NADA guide
$3.65
NADA guide
$3.65
Airpac Guide
$3.65
Lancaster100%
$1.52100%
$1.52100% FMV
$1.52
Lee100% FMV
$1.41100% FMV
$1.41100% FMV
$1.41
Loudoun1 year 70%, 60%, 50%, $4.201 year 70%, 60%, 50%, $4.20
Blue Book: avg. WV
$0.01
40%, 30%, 20% min.
40%, 30%, 20% min.
Louisa
N/A
N/A
NADA WS
$1.90100% FMV Blue Book
$0.48
Lunenburg
N/A
N/A100% TV
$3.60100% FMV
$2.10
Madison100%; min. value $200 $2.80100%; min. value $200 $2.80100%; min. value $200 $2.80
Mathews
ABOS
$1.45
ABOS
$1.45100% BV
$2.14
Mecklenburg1 year 80%, 70%, 60%, $3.261 year 80%, 70%, 60%, $3.261 year 80%, 70%, 60%, $3.26
50%, 40%, 30%, 50%, 40%, 30%, 50%, 40%, 30%,
25%, 15% min.25%, 15% min.25%, 15% min.
Middlesex
35% RV
$3.50
35% RV
$3.50
35% RV
$3.50
Montgomery1 year 80%, 60%, 50%, $2.451 year 80%, 60%, 50%, $2.451 year 80%, 60%, 50%, $1.23
30%, 20%, 10% min.
30%, 20%, 10% min.
30%, 20%, 10% min.
New Kent
75% NADA
$3.75
NADA
$3.75100% RV
$0.75
N/A Not applicable.
d
Rate verified by Fauquier County.
144
Tax Rates 2010
Locality
Boats & Watercraft
Over 5 Tons*
Basis
Rate/$100
& Watercraft*
Aircraft*
Basis
Rate/$100
Basis
Rate/$100
Northampton
ABOS
$0.99
ABOS
$0.99100% WV
$4.10
Northumberland20% OC
$3.60
40% avg. RV
$3.60
40% OC
$3.60
Nottoway1 year 80%, 70%, 55%, $3.501 year 80%, 70%, 55%, $3.501 year 80%, 70%, 55%, $1.00
40%, 25%, 10% min.
40%, 25%, 10% min.
40%, 25%, 10% min.
Orange
ABOS
$1.65
ABOS
$1.65
Aircraft Blue Book
$0.55
Page1 year 72% OC, 10% $4.641 year 72% OC, 10% $4.64
depreciation per year
depreciation per year
min. value $100
min. value $100
min. value $100
Patrick1 year 95%, thereafter $1.711 year 95%, thereafter $1.711 year 95%, thereafter
$1.71
10% from previous year10% from previous year 10% from previous year
to 25% min.
to 25% min.
to 25% min.
Pittsylvania
30% used WV
$8.50
30% used WV
$8.501 yr. 30%, 27.5%, 25%, $8.50
23.5%, 20%, 17.5%, 15%
13.5%, 10%, 7.5%, 5% min.
Powhatan100% FMV to $100 min. $3.60100% FMV to $100 $3.60100% FMV to $100 min. $3.60
Prince Edward
N/A
N/A
NADA LV
$4.50
Based on year, model, $4.50
and condition
Prince George
New 60%, 50%, 40%, $4.00
NADA
$4.00
N/A
N/A
30%, 20% min.
Prince William
OC
$0.00001e
OC
$0.00001e
Commuter
$0.00001e
Pulaski1-5 years 60%, 6-10 $2.14
ABOS
$2.14
60% OC
$2.00
years 40%, 20% min.
Rappahannock
NADA
$4.20
NADA
$4.20
N/A
$4.20
Richmond
N/A
N/A
NADA
$3.501 year 40% (min. $200) $3.50
Roanoke
NADA
$3.50
NADA
$3.50
N/A
$3.50
Rockbridge
BV (min. $100) $4.25
BV (min. $100)
$4.25
N/A
$4.25
Rockingham
8 year 10% straight line, $2.80
$100 min.
$100 min.
$100 min.
Russell1-2 yrs.: 80%, 3-4: 60%, $1.651-2 yrs.: 80%, 3-4: 60%, $1.651-2 yrs.: 80%, 3-4: 60%, $1.65
5-6:50%, 7-10: 40%,
5-6:50%, 7-10: 40%,
5-6:50%, 7-10: 40%,
11-14:30%, 15+: 20%11-14:30%, 15+: 20%11-14:30%, 15+: 20%
Shenandoah1 year 90%, 80%, 70%, $3.151 year 90%, 80%, 70%, $3.151 year 90%, 80%, 70%, $3.15
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20%, 10% min. to $5020%, 10% min. to $5020%, 10% min. to $100
Smyth
N/A
$2.25
N/A
$2.25
N/A
$1.40
Southampton1 year 80%, 70%, 60%, $4.001 year 80%, 70%, 60%, $4.00
N/A
N/A
50%, 40%, 30%, 20%
50%, 40%, 30%, 20%,
10% min.10% min.
Spotsylvania1 year 50%, 45%, 40%, $6.261 year 50%, 45%, 40%, $6.261 year 50%, 45%, 40%, $6.26
30%, 20% min.
30%, 20% min.
30%, 20% min.
Stafford
40% avg. RV $5.49
40% avg. RV $5.49
40% avg. RV N/A
Surry
40% RV; min. value $200 $3.50
Sussex
NADA WV to $130 $4.85
NADA WV to $130 $4.85
FMV; min. value $130
$4.85
Tazewell
NADA
$2.00
NADA
$2.001 year 80%; 70%, 60%, $0.50
50%, 40%, 30%, 20% min.
Warren100% $4.00100%; min. value $750 $4.00100%; min. value $1,000 $0.50
Washington
NADA $1.55
NADA $1.55
Westmoreland
50% RV
$3.00
50% RV
$3.00100% FMV
$3.00
Wise
N/A
N/A
ABOS TV
$1.49
Aircraft Blue Book LV
$1.49
Wythe1 year 70%, 60%, 50%, $2.081 year 70%, 60%, 50%, $2.08
DC
$2.08
40%, 30%, 20% min.
40%, 30%, 20% min.
York1 year 80%, less 10% $1.00
60% ABOS BV $4.00
N/A
N/A
each year thereafter
N/A Not applicable.
e
Rate verified by Prince William County
145
Boats & Watercraft
Over 5 Tons*
& Watercraft*
Aircraft*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Abingdon
NADA LV
$0.55
NADA LV
$0.55
Aircraft Blue Book LV
$0.55
Accomac
N/A
N/A
Altavista1 yr. 80%, 70%, 60%
$2.001 yr. 80%, 70%, 60%, $2.001 yr. 13.9%, 12.4%, 10.8% $2.00
50%, 25%, 20% min.
50%, 25%, 20% min.
9.3%, 7.7%, 6.2% min.
Amherst1 year 80%, thereafter $0.351 year 80%, thereafter $0.35
N/A
N/A
less 10% prior year
less 10% prior year
Appalachia
N/A
N/A
N/A
$0.70
N/A
N/A
Appomattox
N/A
N/A100% FMV
$0.55
N/A
N/A
Ashland
ABOS
$0.77
ABOS
$0.77
Aircraft Blue Book
$0.77
Blackstone1 year 80%, 70%, 55%, $0.651 year 80%, 70%, 55%,$0.65
Done by Nottoway Co.
$0.65
40%, 20%, 10% min.
40%, 20%, 10% min.
Bluefield
N/A
$0.60
N/A
$0.60
N/A
N/A
Bowling Green
N/A
N/A
40% NADA RV
$1.20
N/A
N/A
Boyce
Done by Clarke Co.
$0.06
Done by Clarke Co.
$0.06
N/A
N/A
Bridgewater
N/A
N/A
N/A
N/A
Brookneal
N/A
$1.70
N/A
$1.70
N/A
N/A
Chase City100%
$1.16
N/A
N/A
N/A
N/A
Chatham
56% used WV
$4.50
56% used WV
$4.50
N/A
N/A
Chilhowie
FMV; $5 min.
$0.20
FMV; $5 min. $0.20
FMV; $5 min.
$0.20
Chincoteague
N/A
N/A
Christiansburg1 year 80%, 60%, 50%, $0.45
N/A
N/A1 year 80%, 60%, 50%, $0.45
30%, 20%, 10% min.
30%, 20%, 10% min.
Claremont
N/A
$0.60
N/A
$0.60
N/A
N/A
Clarksville100%
$1.65100%
$1.65100%
$1.65
Clintwood
Depreciation schedule $0.30
Depreciation schedule $0.30
N/A
$0.30
Coeburn
Done by Wise County $0.40
N/A
N/A
Courtland
Done by Southampton Co. $1.14
Done by Southampton Co.$1.14
N/A
N/A
Culpeper100% ABOS TV
$1.00100% ABOS TV $1.00
N/A
N/A
Dillwyn
N/A
$0.28
N/A
$0.28
N/A
N/A
Dublin100%
$0.50100%
$0.50100%
$0.50
Edinburg
N/A
N/A
Done by Shenandoah Co.$0.75
N/A
N/A
Exmore
Done by Northampton Co.$0.45
Done by Northampton Co.$0.45
N/A
N/A
Glasgow
N/A
N/A
BV
$0.85
N/A
N/A
Gordonsville
N/A
$0.24
N/A
$0.24
N/A
$0.24
Gretna
N/A
$2.00
N/A
$2.00
N/A
N/A
Hallwood
N/A
$0.45
N/A
$0.45
N/A
N/A
Hamilton
Done by Loudon Co.
$1.10
Done by Loudoun Co. $1.10
N/A
N/A
Haymarket
Prince William County $0.60
Prince William County $0.60
Prince William County
$0.60
Haysi100% appraisal value $0.40100% appraisal value $0.40100% appraisal value
$0.40
Hillsville
85%, 75%, 65%, 55%, $0.72
85%, 75%, 65%, 55%, $0.721 year 60%, 55%, 50% min. $0.72
45%, 40%, 35%, 45%, 40%, 35%,
30% min.
30% min.
Independence
N/A
$0.63
N/A
$0.63
N/A
N/A
Iron Gate
40%
$7.50
N/A
N/A
N/A
N/A
Kilmarnockf
Done by Lancaster/ $0.16/
Northumberland Cos.
$0.40
Northumberland Cos. $0.40
Northumberland Cos.
$0.40
La Crosse
Mecklenburg County
$1.05
Mecklenburg County $1.05
N/A
N/A
Lebanon
N/A
N/A100%
$0.75
N/A
N/A
Leesburg
N/A
$1.00
N/A
$1.00
N/A
$0.001
Louisa100%
$0.71100%
$0.71100%
$0.71
Onancock
N/A
$2.00
N/A
$2.00
N/A
N/A
Onley100% FMV
$0.30100% FMV
$0.30
N/A
N/A
Orange
Done by Orange Co.
$0.60
Done by Orange Co. $0.60
Done by Orange Co.
$0.60
Pamplin
N/A
N/A
N/A
$1.00
N/A
N/A
Pearisburg
N/A
N/A
45% OC
$0.938
N/A
N/A
Pulaski
NADA
$0.74
NADA
$0.74
60% OC
$0.74
Rocky Mount
$0.51
Done by Franklin Co. $0.51
$0.51
N/A Not applicable.
f
Kilmarnock Town falls in two counties. The first tax rate applies to Lancaster County, the second to Northumberland County.
146
Tax Rates 2010
Boats & Watercraft
Over 5 Tons*
& Watercraft*
Aircraft*
Locality
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Towns (continued)
Rural Retreat1 year 70%, less 10% $0.451 year 70%, less 10% $0.45
N/A
N/A
Smithfield
OC
$0.25
OC
$0.25
N/A
N/A
South Boston
N/A
N/A
OC, 10% depreciation $2.00
N/A
N/A
per year, 15% min.
South Hill100%
$1.05100%
$1.05
N/A
N/A
Stanley
N/A
$0.45
N/A
$0.45
N/A
N/A
Strasburg
N/A
$1.11
N/A
$1.11
N/A
N/A
Surry
N/A
N/A
NADA $0.60
N/A
N/A
Tappahannock100% FMV
$1.25100% FMV
$1.25100% FMV
$1.25
Urbanna
N/A
N/A
NADA
$0.65
N/A
N/A
Vinton
Done by Roanoke Co. $1.00
Done by Roanoke Co.
$1.00
Virgilina
FMV
$0.10
N/A
N/A
N/A
N/A
Wakefield
N/A
$0.86
N/A
$0.86
N/A
$0.86
Warsaw100%
$0.60100%
$0.60
N/A
N/A
Waverly
N/A
$1.85
N/A
$1.85
N/A
$1.85
West Point
BV
$3.30
BV
$3.30
N/A
N/A
Windsor
N/A
$0.50
N/A
$0.50
N/A
N/A
Wise
N/A
N/A
OC
$0.53
N/A
N/A
Woodstock
Done by Shenandoah Co. $0.90
Wytheville
Done by Wythe Co.
$0.28
Done by Wythe Co.
$0.28
Done by Wythe Co.
$0.28
N/A Not applicable.
ABOS: Anderson Bugg Outdoor Service Guide
BUC: BUC Used Boat Pricing Guide
BV: Book Value
DC: Depreciated Cost
FMV: Fair Market Value
LV: Loan Value
OC: Original Cost
RV: Retail Value
TV: Trade-in Value
WV: Wholesale Value
147
Table 9.12
Tangible Personal Property Taxes for Antique Motor Vehicles, Recreational Vehicles, and Mobile
Homes, 2010
Antique Motor Vehicles*
Recreational Vehicles*
Mobile Homes*
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Alexandria
OC
$0.01
OC
$4.75
N/A
N/A
Bedford
NADA
$2.43100% BV
$2.43100% BV
$0.86
Bristol
30% NADA LV $7.0011% OC
$7.00
SF#
$1.05
Buena Vista
N/A
N/A 1 year 80%, 70%, 60%, $5.85
Wingate Appraisal Guide $0.845
50%, 40%, 30%, 20%,
10% min.
Charlottesville
min. value $250
$4.201 year 85% OC, less $4.20
unless tax exempt10% prior year value min. value: $600
Chesapeake
N/A
N/A
Pricing Guide; $950 min. $1.58
SF# $1.05
and model year
min. value: $1,430
Colonial Heights
Assessed at $500 $3.501 year 90% OC, less
$3.50
N/A
N/A
10% prior year value
Covington
N/A
N/A
50% NADA RV to $200 $5.60
min. value: $200
Danville
N/A
N/A
N/A
$3.00
SF# $0.77
Emporia
30% OC
$5.00
30% OC
$5.00
Assessed as personal
$0.77
property
Fairfax
N/A
N/A
OC
$4.13
N/A
N/A
Falls Church
N/A
N/A
NADA
$4.71
N/A
N/A
Franklin
$100 flat rate
$4.501 year 80% OC, less $4.50
N/A
N/A
10% each year to $100
Fredericksburg
N/A N/A1 year 90%, 80%, 70%, $2.99
FMV
$0.89
60%, 45%, 30%, 20% min.
Galax
N/A
N/A
90%, 80%, 70%, 60%, $1.68
N/A
$0.57
50%, 40%, 30% min.
Hampton
N/A
N/A
NADA $1.00
Harrisonburg
Old Car Price Guide
$3.00
OC or NADA to $100
$3.00
FMV
$0.59
Hopewell
N/A
N/A
Price Digest $3.50
SF# $0.99
Lexington
N/A
N/A
NADA TV
$4.25
Lynchburg
N/A
N/A1 yr. 90%, 70%, 60%, 50%, $3.80
SF#
$1.05
40%, 30%, 20%, then 10% min. value: $100
to $100 min.
Manassas1979 and prior $0.00001
NADA
$3.25
assessed at $100
Manassas Park
% OC or min. $200 fee $3.50
OC or NADA $3.50
N/A
N/A
Martinsville
NADA LV
$2.30
NADA TV
$2.30
N/A
N/A
Newport News
$200 min. value
$4.25
90% NADA BV
$1.00
SF#
$1.20
Norfolk
N/A
N/A
NADA
$1.50
min. value: $250
Norton
FMV
$1.851 year 85%, less 10% $1.85
SF#
$0.80
prior year value to
30% min.
Petersburg
N/A
N/A100% ABOS
$4.40
Poquoson
$250 min. value
$4.15100% BV
$1.50
AV
$0.81
Portsmouth
LV (low average)
$5.00
NADA $1.50
Blue Book
$1.24
Radford
N/A
N/A
NADA
$2.44
FMV
$0.76
Richmond
N/A
N/A
OC
$3.70
N/A
$1.20
min. value: $100
Roanoke
N/A
N/A
Intertec TV
$3.45
Salem
N/A
N/A
New 90%, 80%, 70%, 60%, $3.20
50%, 40%, 30%, 25% min.
Staunton
N/A
N/A
NADA or 7 years straight $2.00
line to 10%
Suffolk
N/A
N/A
NADA
$1.50
N/A Not applicable.
#
The locality determines assessed value by multiplying the number of square feet by a value per square foot based on the age and
condition of the unit.
148
Tax Rates 2010
Table 9.12 Tangible Personal Property Taxes for Antique Motor Vehicles, Recreational Vehicles, and Mobile
Homes, 2010 (continued)
Mobile Homes*
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Cities (continued)
Virginia Beach
N/A
N/A
NADA
$1.50
SF#
$0.89
Waynesboro
N/A
N/A1 yr. 40%, 30%, 20% min. $5.00
Williamsburg
Antique plates no charge 3.50
LV
$3.50
Taxed as real estate
$0.54
Winchester
NADA or $200 min.
$4.50
NADA TV
$4.50
AV
$0.65
Counties (Note: All counties responded to this survey. Those that answered “not applicable” for all items in this table are excluded.)
Accomack
N/A
N/A
NADA
$3.58-$3.75a
Mobile Home Guide $0.35-$0.43
min. value: $1,000
Albemarle1901-80: flat $250
$4.281 yr. 90%, 90% of prior
$4.28
SF# $0.71
1981-90: flat $750
year thereafter; min. $750
$1,500 min.
1901-80: flat $250
Alleghany
N/A
N/A20% OC
$5.95
SF#
$0.66
Amelia
BV
N/A
BV
$4.00
SF#
$0.43
Amherst
N/A N/A1 yr. 90%, less 10%
$3.25
N/A
$0.52
previous year value
Appomattox
N/A
N/A
50% avg. RV
$4.60
Mobile Home Guide
$0.48
Arlington1989 and prior $5.00
OC or NADA to $100
$5.00
N/A
N/A
assessed at $100
Augusta
BV
$1.901 yr. 40%, 35%, 30%, 25%, $1.90
FMV
$0.48
20%, 15%,10%, 5% min.
Bath100% avg. TV
$0.35
N/A
$0.35
AV
$0.55
Bedford
N/A
N/A
TV
$2.35100% avg. FMV
$0.50
Bland
N/A
N/A
% OC
$2.29
SF#
$0.55
Botetourt
Avg. LV
$2.55
Avg. LV
$2.55
AV
$0.65
Brunswick
LV
$3.40
WV
$3.40
FMV
$0.39
Buchanan
FMV
$1.951 yr. 85%, 70%, 60%, $1.95
SF#
$0.43
50%, 40%, 35%, 25%,
15%, 10% min.
Buckingham1 yr. 80%, then 90% $4.05
NADA
$4.05
Mobile Home Guide $0.44
of previous yr.
Campbell
N/A
N/A1 year 29.25%, 26%,
$3.85
22.75%,19.5,16.25%, 13% min.
Caroline
N/A $6.25
40% NADA
$6.25
N/A
$0.53
$400 min.
Carroll1 year 80%, 70%, $1.601 year 90%, less 10% $1.60
AV, min. value: $2,000
$0.595
60%, 50%, 40%, 30%,
each year to $500 20%, 10%
Charles City100% FMV
$3.50
NADA
$3.50
Charlotte
N/A N/A
85%
$3.00
SF# $0.42
Chesterfield
N/A
$3.60
new 90%, 70%, 50%, 40%, $3.60
30%, 20%, 10% min.
$200 min.
Prior to 1990: $100
Clarke
Old Car Price Guide
$4.83
NADA
$4.83
Antique plates not taxed
Craig
N/A
N/A
N/A
N/A
Culpeper
$200 flat rate
$3.50
NADA: used WV to $200 $2.50
SF#
$0.65
Cumberland
N/A
N/A
N/A
N/A
SF#
$0.70
Dickenson15 years and older $1.69
N/A
N/A
SF#
$0.60
assessed at $100
Dinwiddie
LV
$4.90
LV
$4.90
SF#
$0.68
Essex
FMV
$3.50
50% FMV
$3.50100% FMV
$0.605
Fairfax
NADA
$0.01
OC
$4.57
FMV
$1.04
Fauquier
$225 min. value
$4.651 year 70%, 60%, 50%, $1.50
AV
$0.97
40%, 30%, 20%, then
10% to $500 min.
N/A Not applicable.
#
a
Accomack County levies different charges for each of its special districts. The amounts listed are the range of those charges.
149
Mobile Homes*
Basis
Rate/$100
Basis
Rate/$100
Floyd
N/A N/A1 year 70%, less10%
$2.70
prior year to 20% min.
Fluvanna
N/A
N/A100% Blue Book $3.85
Franklin
N/A
N/A100% low book
$2.04
Frederick
NADA/CPIG $4.20
NADA to $200 min. $4.86
Giles
$400 flat value
$1.89
45% OC
$1.89
Gloucester
RV
$2.60
40% OC
$2.60
Goochland
N/A
N/A1 year 60%, 45%, $4.00
37.5%, 30%, 20% min.
Grayson
N/A
N/A
FMV
$1.75
Greene
N/A
N/A
N/A
$5.00
Greensville
$300 value for trucks; $4.501 yr. 75%, 70%, 65%, $4.50
$100 value for cars
60%, 55%, 50%, 45%, 40%, 37.4%, 35%, 32.5%,
30%. 27.5%, 25%, 22.5%,
20%, 17.5%, then 15%
to $100
Halifax
N/A
N/A
80% OC less 10% yearly $3.60
to 10% min.
Hanover
NADA Classic Car Guide $3.57
NADA WV
$3.57
Henrico
NADA $3.50
New 85%, 75%, 60%, $3.50
50%, 40%, 30%, 20% min.
Henry
N/A
N/A
NADA TV
$1.48
Highland
N/A
N/A1 year 40%, less 5%
$1.50
yearly to $400 min. value
Isle of Wight
N/A
N/A25% LV
$4.40
James City
N/A
N/A
50% BV
$4.00
King & Queen
NADA
$3.94
Used WV
$3.94
King George
N/A
N/A1 year 50% OC, less $3.20
5% per year, 10% min.
King William
N/A
N/A
NADA $3.65
Lancaster
N/A
N/A100% FMV
$2.04
Lee
FMV
$2.00
FMV
$2.00
Loudoun
$100 assessment
$4.201 year 70%, 60%, 50%, $4.20
40%, 30%, 20%
Louisa
N/A
N/A
NADA: WV
$1.90
Lunenburg
N/A
N/A
TV to $200
$3.60
Madison
N/A
N/A100% FMV to $100
$2.80
Mathews
FMV
$2.14
NADA
$2.14
Mecklenburg
N/A
N/A1 year 80%, 70%, 60%, $3.26
50%, 40%, 30%, 25%, 15% min.
Middlesex
N/A
N/A
35% RV
$3.50
Montgomery
N/A
N/A
NADA
$2.45
Nelson
N/A
N/A
BV
$2.95
New Kent
50% NADA LV
$3.75
75% NADA $3.75
Northampton
NADA LV
$4.10
N/A
N/A
Northumberland
N/A
N/A
40% NADA avg. RV
$3.60
Nottoway
No tax on antique plates N/A1 year 80%, 70%, 55%, $3.50
40%, 25%, 10% min.
Basis
Rate/$100
Wingate Appraisal Guide
$0.60
SF#
NADA, Wingate, dealer cost, or AV
SF#
Flat rate
$0.54
$0.48
$0.51
FMV; min. value: $1,000
N/A
min. value: $500
$0.49
$0.69
$0.45
SF#
$0.43
AV
SF#
$0.81
$0.87
$0.46
$0.40
FMV
FMV
Tri-County Appraisal Co.
min. value: $500
$20-24 per square foot
SF#
FMV
$0.52
$0.77
$0.50
$0.45
FMV
FMV
AV
FMV
Wingate Appraisal Guide: square foot factor
$0.62
$0.33
$0.44
$0.56
$0.34
RV
FMV; min. value: $500
AV
SF#
AV
AV
OC
$0.35
$0.71
$0.55
$0.70
$0.49
$0.40
$0.49
$0.52
$0.58
$0.53
$0.81
$0.40
$0.65
$1.245
N/A Not applicable.
#
150
Tax Rates 2010
Mobile Homes*
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Orange
N/A
N/A
RV
$3.27 AV
$0.47
Page
N/A
N/A1 year 72%, less 10% $4.64 Wingate Appraisal Guide $0.48
each year min. value: $500
Patrick
N/A
N/A
N/A
N/A AV
$0.48
Pittsylvania
Assessed at $100
$8.501 yr. 30%, 27.5%, 25% $8.50 SF#
$0.56
23.5%, 20%, 17.5%,
15%, 13.5% 10%,
7.5%, 5% min.
Powhatan
N/A
N/A
FMV to $100
$3.60 FMV; min. rate: $100
$0.77
Prince Edward
N/A
N/A
NADA LV
$4.50 Wingate Appraisal Guide $0.42
Prince George
N/A
N/A
60% first year, 50%, 40%, $4.00 Wingate Appraisal Guide $0.80
30%, 20% min.
Prince William
N/A
N/A
NADA
$0.00001b Wingate Appraisal Guide $1.236
Pulaski
$350 unless antique tags $2.14
NADA $2.14 AV
$0.54
Rappahannock
N/A
N/A
NADA
$4.20 AV
$0.58
Richmond
N/A
N/A
NADA to $100
$3.50 AV, min. value $500
$0.50
Roanoke
FMV
$3.50
NADA to $100
$3.50 NADA; min. value: $100
$1.09
Rockbridge
N/A
N/A
BV to $250
$4.25 Recognized pricing guide: $0.59
square footage
Rockingham
N/A
N/A
8 year, 10% straight line
$2.80 8 year, 10% straight line
$0.60
Russell1-2 yrs.: 80%, 3-4: 60%, $1.651-2 yrs.: 80%, 3-4: 60%, $1.65 SF#
$0.61
5-6: 50%, 7-10: 40% ,
5-6: 50%, 7-10: 40%,
11-14: 30%, 15+: 20%11-14: 30%, 15+: 20%
Scott
N/A
N/A
NADA TV
$1.40
SF#
$0.69
Shenandoah
N/A
N/A1 year 90%, 80%, 70%, $3.15
SF#
$0.47
60%, 50%, 40%, 30%,
20%, 10% to $500 min.
Smyth1 year: 85%, 75%, 65% $2.25
N/A
N/A
55%, 45%, 35%, 25%
then 15% min.
Southampton
$130 per automobile
$4.001 year 80%, 70%, 60%, $4.50
50%, 40%, 30%, 20%,
10% min.
Spotsylvania
N/A
N/A1 year 50%, 45%, 40%, $6.26
Mobile Home Guide
$0.86
30%, 20% min.
Stafford
N/A
N/A1 year 40%, 35%, 30%, $5.49
AV
$0.84
25%, 20%, 15% min.
Surry
Antique plates exempt
4.00
NADA LV or % OC
$3.50
Sussex
Collectible Car Book $4.85
N/A
N/A
Tazewell
N/A
N/A
N/A
N/A
min. value: $900
Warren
N/A
N/A
NADA TV
$4.00
AV
$0.46
Washington
N/A
N/A
BV to $500 min.
$1.551 year 80%, 70%, 60%
$0.58
50%, 40%, 30%, 20% min.
Westmoreland
N/A
N/A100% FMV
$3.00
AV
$0.46
Wise
NADA $1.49
NADA
$1.49
Wythe
N/A
N/A
N/A
N/A
AV
$0.44
York
N/A
N/A
50% NADA WV to $100 $4.00
SF#
$0.6575
Abingdon
N/A
N/A
BV
$0.55100% OC, then less 10% $0.28
prior year value
Alberta
N/A
N/A
N/A
N/A
N/A
$0.28
Altavista
N/A
N/A
Done by Campbell Co. $2.00
Amherst1 year 70%, then less $0.351 year 70%, then less $0.35
N/A
$0.036
10% prior year value10% prior year value
Appalachia
N/A
N/A
N/A
N/A
N/A
$0.35
N/A Not applicable.
#
b
Rate verified by Prince William County.
151
Mobile Homes*
Basis
Rate/$100
Basis
Rate/$100
Basis
Rate/$100
Towns (continued)
Appomattox
Assessed at $700
$0.55100% FMV
$0.55100% FMV, DS
$0.13
Ashland
NADA
$0.77
N/A
$0.77
Blue Book
$0.09
Big Stone Gap
N/A
N/A
N/A
N/A
N/A
$0.44
Blackstone
Done by Nottoway Co. $0.65
Done by Nottoway Co. $0.65
O C
$0.65
Bluefield
N/A
N/A
N/A
N/A
N/A
$0.25
Bowling Green
N/A
N/A
40% NADA RV
$1.20
Done by Caroline Co.
$0.10
Boyce
Done by Clarke County $0.06
Done by Clarke County $0.06
Done by Clarke Co.
$0.022
Bridgewater
N/A
N/A
Rockingham County
$0.75
N/A
N/A
Brookneal
N/A
N/A
N/A
N/A
N/A
$0.17
Buchanan
N/A
N/A
N/A
N/A
N/A
$0.10
Cedar Bluff
N/A
N/A
N/A
N/A
Done by Tazewell Co.
$0.19
Chase City
N/A
N/A
N/A
N/A
Chatham
N/A
N/A
N/A
N/A
Done by Pittsylvania Co.
$4.50
Chilhowie
FMV; $5 min.
$0.20
FMV; $5 min.
$0.20
FMV; $5 min.
$0.30
Chincoteague
N/A
N/A
Done by Accomack Co.
$0.13
Christiansburg
N/A
N/A
NADA $0.45
FMV
$0.1126
Claremont
N/A
N/A
N/A
$0.60
N/A
$0.60
Clarksville
FMV
$1.65
Done by Mecklenburg Co.$1.65
Clintwood
FMV; Over 15 yrs.
$0.30
N/A
$0.30
FMV
$0.11
assessed at $100
Coeburn
Flat tax of $24 per year
N/A
Courtland
Culpeper
$200 flat rate $1.00
NADA 100% WV $1.00
SF#
$0.11
min. value: $200
Damascus
N/A
N/A
N/A
N/A
N/A
$0.54
Dillwyn
N/A
$0.28
N/A
$0.28
N/A
$0.04
Drakes Branch
N/A
N/A
N/A
$0.20
Dublin100%
$0.50
N/A
N/A
SF#
$0.19
Edinburg
N/A
$0.75
N/A
$0.75
N/A
$0.16
Exmore
N/A
N/A
Floyd
N/A
N/A
N/A
N/A
N/A
$0.11
Glasgow
N/A
N/A
N/A
N/A
BV
$0.175
Gordonsville
N/A
$0.24
N/A
$0.24
N/A
$0.24
Gretna
Done by Pittsylvania Co. $2.00
Done by Pittsylvania Co. $2.00
Done by Pittsylvania Co.
$0.21
Halifax
N/A
N/A
Done by Halifax Co.
$1.68
N/A
$0.19
Hallwood
N/A
N/A
N/A
N/A
N/A
$0.45
Hamilton
N/A
N/A
N/A
N/A
Done by Loudoun County $0.25
Haymarket
N/A
$0.60
N/A
$0.60
Done by Prince William Co. $0.60
Haysi100% appraised value $0.40100% Appraisal value $0.40
Appraisal value
$0.15
Hillsville
N/A
N/A
90% minus 10% yearly $0.72
Done by Carroll Co.
$0.18
Hurt
N/A
N/A
N/A
N/A
SF#
$2.50
Independence
N/A
$0.63
N/A
$0.63
N/A
$0.148
Iron Gate
N/A
N/A
N/A
N/A
Done by Alleghany Co.
$0.21
Keysville
N/A
N/A
FMV
$0.60
AV
$0.16
Kilmarnockb
Done by Lancaster/
$0.16/ Done by Lancaster/
$0.16/ Done by Lancaster/
$0.10/
Northumberland counties $0.40
La Crosse
Mecklenburg County
$1.05
See Mecklenburg Co. $1.05
Lawrenceville
FMV
$1.80
N/A
N/A
N/A
N/A
Lebanon
N/A
N/A
N/A
N/A
N/A
$0.20
Leesburg
N/A
$1.00
N/A
$1.00
N/A
$0.18
Louisa
N/A
N/A
N/A
N/A
Done by Louisa Co.
$0.21
Luray
N/A
N/A
min. value: $100
$0.40
N/A; min. value: $500
$0.22
N/A Not applicable.
#
The locality determines assessed value by multiplying the number of square feet by a value per square foot based on the age and condition of the unit.
b
Kilmarnock falls in two counties, the first rate represents the rate charge in the Lancaster County portion, the second rate represents the Northumberland County portion.
152
Tax Rates 2010
Towns (continued)
Marion
New Castle
New Market
Onancock
Onley
Orange
Pamplin
Pearisburg
Pennington Gap
Phenix
Pound
Pulaski
Purcellville
Richlands
Rocky Mount
Round Hill
Rural Retreat
Saint Paul
Smithfield
South Boston
South Hill
Stanley
Stony Creek
Strasburg
Tappahannock
Timberville
Urbanna
Victoria
Vinton
Virgilina
Wachapreague
Wakefield
Warrenton
Warsaw
Waverly
West Point
Windsor
Wise
Woodstock
Wytheville
Antique Motor Vehicles
Basis
Rate/$100
Recreational Vehicles
Basis
Rate/$100
Basis
Mobile Homes
Rate/$100
N/A
N/A
N/A
N/A
N/A
$0.15
N/A
N/A
N/A
N/A
N/A
$0.04
Price guide
$0.80
SF#
$0.15
N/A
$2.00
N/A
$2.00
N/A
$2.00
N/A
N/A
FMV
$0.30
N/A
$0.08
Done by Orange Co.
$0.60
Done by Orange Co.
$0.60
Done by Orange Co.
$0.114
N/A
N/A
N/A
$1.00
N/A
$1.00
$400 flat value
$0.938 45% OC
$0.938 AV
$0.27
N/A
N/A
N/A
N/A
OC
$0.25
N/A
N/A
N/A
N/A
N/A
$0.50
N/A
N/A
N/A
N/A
Flat tax of $35 per year
N/A
N/A
N/A
N/A
N/A
$0.30
N/A
$1.05
N/A
$1.05
N/A
N/A
N/A
N/A
N/A
N/A
Flat fee of $20 per year
N/A
$0.51
$0.51
$0.12
N/A
N/A
FMV
$1.15
N/A
$1.15
N/A
N/A
N/A
N/A
N/A
$0.17
NADA low book value
N/A
NADA low book value
N/A
$25 flat fee
N/A
N/A
N/A
N/A
N/A
AV
$0.16
N/A
$2.00
N/A
$2.00
Done by Halifax Co. $0.19
N/A
N/A
See Mecklenburg Co. $1.05
AV
$0.34
N/A
N/A
N/A
$0.75
N/A
$0.11
N/A
N/A
N/A
N/A
Done by Sussex County
$0.06
N/A
N/A
N/A
N/A
FMV
$1.25100% FMV
$1.25100% FMV $0.085
LV
$0.30100% assessed value $0.30
N/A
N/A
N/A
$0.65
AV
N/A
N/A
N/A
N/A
N/A
SF#
$0.14
Done by Roanoke Co.
$0.03
FMV
$0.10
Done by Halifax Co.
$0.10
Done by Halifax Co.
$0.10
N/A
N/A
N/A
N/A
AV
$0.13
N/A
N/A
N/A
N/A
AV
$0.093
N/A
$1.00
N/A
N/A
SF#
$1.00
N/A
N/A
Done by Richmond Co. $0.60
Done by Richmond Co.
$0.13
N/A
$1.85
N/A
$1.85
N/A
$0.20
BV
$3.30
BC
$3.30
AV
$0.70
N/A
N/A
N/A
N/A
N/A
$0.10
OC
$0.53
N/A
N/A
$0.245
Done by Wythe Co.
$0.28
Done by Wythe Co.
$0.28
Done by Wythe Co.
$0.16
N/A Not applicable.
#
The locality determines assessed value by multiplying the number of square feet by a value per square foot based on the age and condition of the unit.
ABOS: Anderson-Bugg Outdoor Service Guide LV: Loan Value
NADA: National Automobile Dealers Association Guide
AV: Assessed Value
OC: Original Cost
BV: Book Value
RV: Retail Value
CPIG: Cars of Particular Interest Guide
SF: Square Footage
TV: Trade-in Value
DS: Depreciation Schedule
WV: Wholesale Value
153
Table 9.13
Tangible Personal Property Taxes Related to Horse Trailers, Special Fuel Vehicles, and Electric Vehicles, 2010
Horse Trailers
Special Fuel Vehicles
Electric Vehicles
Locality
Basis*
Rate/$100
Basis*
Rate/$100 Basis*
Rate/$100
Bedford
N/A
N/A100% BV
$2.43100% BV
$2.43
Bristol11% OC
$7.00
N/A
N/A
N/A
N/A
Buena Vista1 year 80%, 70%, 60%, $5.85
N/A
N/A1 year 80%, 70%, 60%, $5.85
50%, 40%, 30%, 20%, 50%, 40%, 30%, 20%, then 10% to $100 min.
Charlottesville1 year 85% OC, minus $4.20
N/A
N/A
N/A
N/A
10% each yr. to $100 min.
Chesapeake1st year 75%, 65%, 55%, $4.08
Price Guide $4.08
Price Guide $4.08
45%, 35%, 25%, 20%, min. value: $370
min. value: $370
18%, 16.2%, 14.6%,
13.1%, 11.8%, 10.6% 9.6%,
8.6%, 7.7%, 7%, 6.3% min.
Covington
55% OC; min. value: $200 $5.60
N/A
N/A
N/A
N/A
Falls Church
NADA. min. value $1,000 $4.71
NADA. min. value: $1,000 $4.71
NADA. min. value: $1,000 $4.71
Franklin25% OC; min. value: $100 $4.50
N/A
N/A
N/A
N/A
Fredericksburg1 year 90%, 80%, 70%, $2.99
N/A
N/A
N/A
N/A
60%, 45%, 30%, 20% min.
Galax
NADA pricing guide
$1.68
N/A
N/A
N/A
N/A
Hampton1st year 75%, 65%, 55%, $4.25
N/A
N/A
N/A
N/A
45%, then 35% to $100 min.
Harrisonburg1 year 90%, 80%, 70%,
$3.001 year 90%, 80%, 70%,
$3.001 year 90%, 80%, 70%, $3.00
60%, 50%, 40%, 30% min.
60%, 50%, 40%, 30% min.
60%, 50%, 40%, 30% min.
Lynchburg1st year 90%, 70%, 60%, $3.80
NADA TV; min. $100
$3.80
NADA TV; min. $100
$3.80
50%, 40%, 30%, 20%, 10%,
after 8 years it becomes
90% of previous year.
min. value: $100
Manassas Park % of cost or $100 fee, $3.50
N/A
N/A
N/A
N/A
Martinsville
% OC to minimum of $125 $2.30
N/A
N/A
N/A
N/A
Newport News1st year 85%, less 5% $1.00
N/A
N/A
N/A
N/A
annually. min. value: $200
Petersburg
N/A
N/A
NADA; min. value $200
$4.40
NADA; min. value $200 $4.40
Poquoson
80% OC, less 10% each $4.15
N/A
N/A
N/A
N/A
year to $100-$250 min.
Roanoke
% OC
$3.45
N/A
N/A
N/A
N/A
Salem1 year 80%, 70%, 60%, $3.20
N/A
N/A
N/A
N/A
50%, 40%, 30%, 25% min.
Suffolk
40% OC
$4.25
N/A
N/A
N/A
N/A
Virginia Beach1 year 90%, 70%, 60% min. $1.50
Waynesboro1 year 40%, 30%, 20% min. $5.001 year 40%, 30%, 20% min. $5.00 N/A
N/A
Williamsburg
LV
$3.50
N/A
N/A N/A
N/A
Counties (Note: All counties responded to this survey. Those that answered “not applicable” to all items are excluded.)
Accomack1 year 75%, 70%, 65% $3.58-$375 N/A
N/A
N/A
N/A
or $400 min.
Albemarle1 year 90%, 90% of prior $4.28
N/A
N/A
N/A
N/A
value thereafter; min. $750;
up to 1978: $250;
1979-88: $750
Alleghany20% OC
$5.95
N/A
N/A
N/A
N/A
Amherst1 year 80%, less 10% prior $3.25
N/A
N/A
N/A
N/A
value thereafter; $250 min.
Appomatox
$800 flat value
$4.60 N/A
N/A
N/A
N/A
N/A Not applicable.
154
Tax Rates 2010
Table 9.13 Tangible Personal Property Taxes Related to Horse Trailers, Special Fuel Vehicles, and Electric
Vehicles, 2010 (continued)
Horse Trailers
Electric Vehicles
Locality
Basis*
Rate/$100
Basis*
Rate/$100 Basis*
Rate/$100
Arlington1 year 80%, 70%, 60%, $5.00
NADA clean loan value
$5.00
NADA clean loan value $5.00
50%, 40%, 30%, 20%, min. value: $100
min. value: $100
then 70% prior year to $100
Bath1 year 90%, 80%, 70%, $0.35
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%,
20%,10% (min. $1,000)
Bedford
% OC
$2.35
N/A
N/A
N/A
N/A
Bland1 year 90%, 80%, 70%, $2.29
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%,
20% min.
Botetourt1 year 90%, 70%, 50%, $2.55
N/A
N/A1 year 90%, 70%, 50%, $2.55
30%,10% min.
30%,10% min.
Brunswick25% OC
$3.40
N/A
N/A
N/A
N/A
Buchanan1 year 85%, 70%, 60%, $1.95
N/A
N/A
N/A
N/A
50%, 40%,35%, 25%,
15%, 10% min.
Buckingham1 year 80%, then 90% $4.05
N/A
N/A
N/A
N/A
prior year
Campbell1 year 65%, 55%, 45%, $3.85
N/A
N/A
N/A
N/A
35%, 5-10: 25%, 11+:10%
Caroline1 year 50%, then 60% $6.25
N/A
N/A
N/A
N/A
prior year assessment
until min. value of $12.50
(200% of tax rate).
Carroll1 year 85%, then less10% $1.60
N/A
N/A
N/A
N/A
prior year’s rate
Charles City1 year 60%, 50%, 40%, $3.50
95% NADA; $200 min.
$3.50
95% NADA; $200 min.
$3.50
30%, 20%, 10% min.
Charlotte
85% OC to min. rate of 10% $3.00
N/A
N/A
N/A
N/A
Chesterfield1 year 70%, 50%, 40%, $3.601 year 70%, 50%, 40%, $3.601 year 70%, 50%, 40%, $3.60
30%, 20%, 10% min.
30%, 20%, 10% min.
30%, 20%, 10% min.
min. value: $50 (under 15,000 lbs.) min. value: $200 (1991-2002)
min. value: $200 (1991-2002)
min. value: $1,000 (over 15,000 lbs.) min. value: $100 (before 1991)
min. value: $100 (before 1991)
Clarke1 year 90%, 75%, 60%, $4.83
NADA $4.83
NADA
$4.83
50%, 40%, 30%, 20% min.
Craig1 year 80%, 70%, 60%, $3.00
N/A
N/A
N/A
N/A
50%, 40%, 30%, 20%;
$200 min.
Culpeper1 year 80%, 70%, 60%, $3.50
N/A
N/A
N/A
N/A
50%, 40%, 30%, 20%,
10%; $200 min.
Cumberland1 year 80%, 70%, 60%, $4.501 year 80%, less 10%
$4.50
N/A
N/A
50%, 40%, 30%, 20% min.
annually to 20% min.
Dinwiddie20% OC; min. value $100 $4.90
N/A
N/A
N/A
N/A
Essex
50% FMV
$3.50100% FMV
$3.50
N/A
N/A
Fairfax1 year 60%, 50%, 40%, $4.57
N/A
N/A
N/A
N/A
30%, 20 % min.
Fauquier1 year 70%, 60%, 50%, $1.50
N/A
N/A
N/A
N/A
40%, 30%, 20%, 10% min.
Floyd1 year 70%, less 10% $2.70
N/A
N/A
N/A
N/A
prior year value thereafter,
to 20% min.
Fluvanna100% avg. trade-in value $3.85
N/A
N/A
N/A
N/A
Franklin1 year 75%, less 10% $2.04
N/A
N/A
N/A
N/A
annually to minimum N/A Not applicable.
155
Horse Trailers
Electric Vehicles
Locality
Basis*
Rate/$100
Basis*
Rate/$100 Basis*
Rate/$100
Frederick1 year 90%, 80%, 70%, $4.86
NADA
$4.86
NADA
$4.86
60%, 50%, 40%, 30%,
25% min.
Giles
45% OC
$1.89100% FMV
$1.89
N/A
N/A
Gloucester
ABOS
$2.60
N/A
N/A
N/A
N/A
Goochland1 year 60%, 45%, 37.5%, $4.00
30%, 20% min.
Grayson
FMV; min. value: $500 $1.75
N/A
N/A
N/A
N/A
Greensville1 year 75%, 70%, 65%, $4.50
N/A
N/A
N/A
N/A
60%, 55%, 50%, 45%, 40%,
37.5%, 35%, 32.5%, 30%,
27.5%, 25%, 22.5%, 20%,
17.5%, 15% min.
Halifax1 year 80%, less 10% prior $3.60
N/A
N/A
N/A
N/A
year to 10% min.
Hanover
90% OC; min. value: $300 $3.57
N/A
N/A
N/A
N/A
Henrico
Current year 85%, 75%, $3.50
Current year 85%, 75%, $3.50
Current year 85%, 75%, $3.50
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
60%, 50%, 40%, 30%,
20% min.20% min.20% min.
Henry
71% OC
$1.19
N/A
N/A
N/A
N/A
Highland1 year 50%, less 5% $1.50
N/A
N/A
N/A
N/A
Isle of Wight
50% OC
$4.40
N/A
N/A
N/A
N/A
King & Queen100% DC
$3.94
N/A
N/A
N/A
N/A
King George1 year 50%, less 5% $3.20
N/A
N/A
N/A
N/A
prior year to 10% min.
min. value: $200
King William1 year 80%, 60%, 40%, $3.65
N/A
N/A
N/A
N/A
20%, 10% min.
Lancaster
BV
$1.52
N/A
N/A
N/A
N/A
Lee
FMV
$2.00
N/A
N/A
N/A
N/A
Loudoun1 year 70%, 60%, 50%, $4.20
N/A
$1.00
Low speed- and $1.00
40%, 30%, 20% min.
all-electric
Louisa1 year 88%, 75%, 65%, $1.90
N/A
N/A
N/A
N/A
55%,45%, 35%, 25%; min. $200
Lunenburg1 year 90%, less 10% $3.60
N/A
N/A
N/A
N/A
Madison
BV
$2.80
N/A
N/A
N/A
N/A
Mathews100% BV
$2.14
N/A
N/A
N/A
N/A
Mecklenburg1 year 80%, 70%, 60%, $3.26
N/A
N/A
N/A
N/A
50%, 40%, 30%, 25%,
15% min.
Middlesex
35% RV
$3.50
N/A
N/A
N/A
N/A
Nelson1 year 70%, 60%, 50%, $2.95
BV
$2.95
BV
$2.95
40%, 30%, 20%, 10% min.
New Kent1 year 90%, 75%, 70%, $3.75
N/A
N/A
N/A
N/A
60%,50%, 40%, 30%, 20%,
10%; min. value: $50
Northampton1 year 90%, 80%, 70%, $4.10
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%,
20%, 10% min. value: $200
Northumberland 40% OC
$3.60
N/A
N/A
N/A
N/A
Nottoway1 year 80%, 70%, 55%, $3.50
N/A
N/A
N/A
N/A
40%, 25%, 10% min.
Orange1 year 65%, 60%, 55%, $3.27
N/A
N/A
N/A
N/A
50%, 45%, 40%, 37%, 34%,
31%, 28%, 25% min.
N/A Not applicable.
156
Tax Rates 2010
Horse Trailers
Electric Vehicles
Locality
Basis*
Rate/$100
Basis*
Rate/$100 Basis*
Rate/$100
Page1 year 72%, then less 10% $4.64
N/A
N/A
N/A
N/A
of previous year to $100 min.
Pittsylvania1 year 30%, 27.5%, 25.0%,
$8.50
N/A
N/A
N/A
N/A
23.5%, 20.0%, 17.5%, 15.0%,
13.5%, 10.0%, 7.5%, 5.0% min.
Powhatan
N/A
N/A
FMV to $100 min.
$3.60
FMV to $100 min.
$3.60
Prince Edward
90% OC
$4.50
N/A
N/A
N/A
N/A
Prince George1 year 60%, 50%, 40%, $4.00
N/A
N/A
N/A
N/A
30%, 20% min.
Prince William
N/A
N/A
NADA
$3.70
NADA
$3.70
Pulaski1-5 years 60%, 6-10 years $2.14
N/A
N/A
N/A
N/A
40%, 20% min.
Rappahannock1 year 70%, less 5% each $4.00a
N/A
N/A
N/A
N/A
year. min. value: $200
Richmond1 year 40%, 36%, 32.4%, $3.50
N/A
N/A
N/A
N/A
29.2%, 26.2%, to min. $100
Roanoke1 year 90%, less 10% prior $3.50
N/A
N/A
NADA
$3.50
year value to min. value $100
Rockingham
8 yr. 10% straight line; $2.80
N/A
N/A
N/A
N/A
0% after 9 years
Russell1-2: 80%, 3-4: 60%, 5-6: $1.65
N/A
N/A
N/A
N/A
50%, 7-10: 40%, 11-14: 30%,
15+: 20%
Shenandoah1 year 90%, 80%, 70%, $3.15
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%, 20%,
10% min. min. value: $50
Smyth1 year 90%, 80%, 70%,
$2.25
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%,
20% min.
Southampton1 year 80%, 70%, 60%, $4.50
N/A
N/A
N/A
N/A
50%, 40%, 30%, 20%,
Spotsylvania1 year 50%, 45%, 40%, $6.26
N/A
N/A
N/A
N/A
30% 20 % min
Stafford1 year 40%, 35%, 30%, $5.49
N/A
N/A
N/A
N/A
25%, 20%, 15% min.
Surry1 year 60%, 50%, 40%, $4.00
NADA LV ($200 min.)
$4.00
N/A
N/A
30%, then 5% of prior year
min. value: $50 Sussex1 year 90%, 80%, 70%, $4.85
N/A
N/A
N/A
N/A
60%,50%, 40%, 30%, 20%,
Tazewell1 year 75%, 65%, 55%, $2.001 year 75%, 65%, 55%, $2.001 year 75%, 65%, 55%, $2.00
45%,35%, 25%, 15% min.
45%,35%, 25%, 15% min.
45%,35%, 25%, 15% min.
min. value: $125
min. value: $125
min. value: $125
Warren100% FMV (DMV tagged) $4.00
N/A
N/A
N/A
N/A
min. value: $250
Washington1 year 90%, 80%, 70%, $1.55
N/A
N/A
N/A
N/A
60%, 50%, 40%, 30%, 20%,
10% min.
Westmoreland100% FMV
$3.00
N/A
N/A
N/A
N/A
Wise1 year 85%, 75%, 65%, $1.49
N/A
N/A
N/A
N/A
55%, 40%, 25%, 10% min.
Wythe
Depreciated cost
$2.08
N/A
N/A
N/A
N/A
York1 year 80%, less 10% $4.00
N/A
N/A1 year 80%, less 10% $4.00
each year
each year to $250 min.
N/A Not applicable.
a
Rappahannock County reports imposing an additonal $0.20 tax to pay for county fire service.
157
Horse Trailers
Electric Vehicles
Locality
Basis*
Rate/$100
Basis*
Rate/$100 Basis*
Rate/$100
Towns (Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and
Altavista1 year 65%, 55%, 45%, 35%, $2.00 N/A
N/A
N/A
N/A
5-10: 25%, 11+: 10%
Ashland
Done by Hanover County $0.77
N/A
N/A
N/A
N/A
Boyce
Done by Clarke County
$0.60
N/A
N/A
N/A
N/A
Claremont
N/A
N/A
NADA; min. $1,000
$0.45
NADA; min. $1,000
$0.45
Coeburn
Done by Wise County
$0.40
N/A
N/A
N/A
N/A
Courtland
N/A
N/A
N/A
N/A
Culpeper1 year 80%, 70%, 60%, $1.00
N/A
N/A
N/A
N/A
50%, 40%, 30%, 20%, 10% min.
Dillwyn
Done by Buckingham Co. $0.28
N/A
N/A
N/A
N/A
Eastville
N/A
$0.025
N/A
N/A
N/A
N/A
Exmore
Gordonsville
Done by Orange County $0.17
N/A
N/A
N/A
N/A
Haysi100% appraisal value
$0.40
Hillsville1 year 85%, 75%, 65%, $0.72
N/A
N/A
N/A
N/A
55%,45%, 40%, 35%,
30% min.
Independence
Done by Grayson Co.
$0.63
N/A
N/A
N/A
N/A
Kilmarnockb
Done by Lancaster and $0.16/
Pearisburg
45% OC
$0.938
N/A
N/A
N/A
N/A
Rocky Mount
Done by Franklin County $0.51
South Boston1 year 90%, less 10% $2.00
N/A
N/A
N/A
N/A
each year down to 15%
South Hill
N/A
N/A
N/A
N/A
West Point
BV
$3.30
N/A
N/A
N/A
N/A
Woodstock
N/A
N/A
N/A
N/A
N/A Not applicable.
b
Kilmarnock falls in two counties, the first rate represents the rate charge in the Lancaster County portion, the second rate represents the
Northumberland County portion.
BV: Book Value
NADA: National Automobile Dealers Association Guide
OC: Original Cost
158
Tax Rates 2010
Section 10
Machinery and Tools Property Tax, 2010
In fiscal year 2009, the most recent year available from the Auditor of Public Accounts, the machinery and tools property tax
accounted for 1.8 percent of total tax revenue for cities, 1.3
cities, counties, and towns may vary significantly. For information on individual localities, see Appendix C.
Under § 58.1-3507 of the Code of Virginia, certain
machinery and tools are segregated as tangible personal
property for local taxation. According to the Code, the
classes of machinery and tools that are segregated are those
that are used for “manufacturing, mining, processing and
reprocessing (excluding food processing), radio or television broadcasting, dairy, and laundry or dry cleaning.” The
tax rate on machinery and tools may not be higher than that
imposed on other classes of tangible personal property.
In 2007 section 58.1-3507 was changed to provide a
uniform classification for idle machinery. Idle machinery
and tools are to be classified as intangible personal property
no longer subject to local taxation. Items are defined to be
idle if they have not been used for at least one year prior to
the given tax day and no one can reasonably suppose that
the machinery or tool will be returned to use in the given
tax year.
Section 58.1-3980 provides an appeal procedure for the
machinery and tools tax. The Code states, “... any person,
firm, or corporation assessed by a commissioner of the
revenue ... aggrieved by any such assessment, may, within
three years from the last day of the tax year for which such
assessment is made, or within one year from the date of
the assessment, whichever is later, apply to the commissioner of the revenue or such other official who made the
assessment for a correction thereof.” Twenty-six localities
reported that in 2010 they accepted applications for review,
while two reported appeals based on the original filings.
One locality reported a judicial appeal of its assessments
in this time period.
Table 10.1 presents the 2010 tax rates on machinery and
tools for the 39 cities, 93 counties, and 83 towns that reported
imposing the tax. The machinery and tools tax is shown in
the table according to the following categories: the basis of
assessment, assessment type, the nominal tax rate per $100,
the assessment ratio, and the effective tax rate (computed by
multiplying the nominal tax rate by the assessment ratio).
Effective tax rates among localities are only comparable if
they use the same basis of assessment and apply to the same
age of property. Most localities assess machinery and tools
on the basis of original cost, fair market value, or book value.
Frequently, a sliding scale is used, with the effective tax rate
varying according to the age of the property.
All the cities reported using original cost as the basis of
assessment. Eighty-nine of the 93 counties imposing the tax
used original cost. Finally, 72 of the towns reported basing
their assessments on original cost. The remainder use fair
market value or depreciated cost. In many cases it is accurate
to say that towns follow the same method as the county in
which they are located. However, some exceptions do exist.
Pearisburg, for example, reports using fair market value
while host county Giles reports using original cost.
The following table, using unweighted averages, compares localities using original cost as their basis.
Machinery and Tools: Effective 1st Year Tax Rate
per $100 for Localities Using Original Cost, 2010
Mean
Median
1st quartile
3rd quartile
No. of localities
Cities
$1.32
$1.05
$0.74
$1.69
39
Cities &
Counties Counties
$1.09
$1.16
$0.90
$0.91
$0.63
$0.66
$1.38
$1.49
89128
Towns
$0.38
$0.36
$0.17
$0.55
72
Table 10.2 presents the 2010 tax rates on machinery
and tools used in semiconductor manufacturing and harvesting forest products. The separate classification of this
equipment as part of machinery and tools is permitted by
§ 58.1-3508 and § 58.1-3508.1. Currently, five cities, five
counties and one town (South Hill) report imposing a tax
on semiconductor equipment. Thirty-nine counties and two
towns (Chatham and Pamplin) report levying a tax on forest
harvesting equipment.
Table 10.3 presents the number of machinery and tool
accounts each locality reported for 2010. Thirty-two cities
reported their number of accounts, as did 80 counties and
41 towns. When we asked the question, we assumed localities organized their accounts by business entity (i.e., each
business had an account and within that account resided
any number of tools). However, based on responses from
some localities, this might not always be the case. Some
159
localities responded that the machinery or tool, not the business entity, was the basis of the account. Others informed us
that their machinery and tools accounts included items we
did not expect, such as company work trucks. The problem
with that categorization was that the number of accounts in
localities that reported these categorizations tended to be a
magnitude higher than the majority of responses.
♦♦♦♦
160
Tax Rates 2010
Table 10.1
Machinery and Tools Property Tax, 2010
Nominal
Basis of
Assessment
Rate Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Cities (Note: All cities responded to this survey.)
Alexandria
OC
IN
$4.50 1
80
2
70
3
60
4
50
5
40
6
30
7+20
Bedford
OC
IN
$1.30 All
60
Bristol
OC
IN
$7.00 All11
Buena Vista
OC
IN
$4.25 1 to 1020
11 to 2015
21+10
Not in use1
Charlottesville
OC
IN
$4.20 125
222.5
320
417.5
515
6+12.5
Chesapeake
OC
IN
$3.20a All20
Colonial Heights
OC
IN
$2.00 1
90
2
80
3
70
4
60
5
50
6+
40
Covington
OC
IN
$5.52 All15
Danville
OC
IN
$1.50 1 to 1020
11 to 1510
16+2
Emporia
OC
IN
$5.00 All12.5
Fairfax
OC
IN
$4.13 1
80
2
70
3
60
4
50
5
40
6
30
720
8+10
Falls Church
OC
IN
$4.71 1
80
2
70
3
60
4
50
5
40
6
30
7+20
Franklin
OC
IN
$2.00 All
30
Fredericksburg
OC
IN
$0.80 1
90
2
80
3
70
4
60
5
45
6
30
7+20
Galax
OC
IN
$1.42 All
50
Hampton
OC
IN
$3.50 All
35
*
†
a
Effective
Rate
Per $100†
$3.60
$3.15
$2.70
$2.25
$1.80
$1.35
$0.90
$0.78
$0.77
$0.85
$0.64
$0.43
$0.04
$1.05
$0.95
$0.84
$0.74
$0.63
$0.53
$0.64
$1.80
$1.60
$1.40
$1.20
$1.00
$0.80
$0.83
$0.30
$0.15
$0.03
$0.63
$3.30
$2.89
$2.48
$2.07
$1.65
$1.24
$0.83
$0.41
$3.77
$3.30
$2.83
$2.36
$1.88
$1.41
$0.94
$0.60
$0.72
$0.64
$0.56
$0.48
$0.36
$0.24
$0.16
$0.71
$1.23
See the last page of Table 10.1 for key to abbreviations.
Effective rates in different localities are not comparable unless they share the same basis of assessment and assessment schedule.
Chesapeake City adds an additional $0.08 per $100 mosquito district tax on its machinery and tools rate.
Machinery and Tools Property Tax
161
Table 10.1 Machinery and Tools Property Tax, 2010 (continued)
Basis of
Assessment
Locality
Assessment*
Type*
Cities (continued)
Nominal
Rate
Per $100
Assessment
Year
Ratio (%)
Harrisonburg
OC
IN
$2.00 1
90
2
80
3
70
4
60
5
50
6
40
7+
30
Hopewell
OC
IN
$3.05 All25
Lexington
OC
IN
$3.95 All25
Lynchburg
OC
IN
$3.00 1 to 5
30
6+25.35
Manassas
OC
IN
$2.10 1
80
2
70
3
60
4
50
5
40
6
30
7+20
Manassas Park
OC
IN
$3.50 1
70
2
60
3
50
4
40
5
30
6+20
Martinsville
OC
IN
$1.85 1
90
2
80
3
70
4
60
5
50
6
40
7
30
8+25
Newport News
OC
IN
$3.75 All
33.3
Norfolk
OC
IN
$4.25 All
40
Norton
OC
IN
$1.85 All10
Petersburg
OC
IN
$3.80 1
40
2
35
3
30
425
5+20
Poquoson
OC
IN
$4.25 All
30
Portsmouth
OC
IN
$3.00 1984-current
50
before 198425
Radford
OC
IN
$1.76 All
30
Richmond
OC
IN
$2.30 1
90
2
80
3
70
4
60
5
50
6+
40
Roanoke
OC
IN
$3.45 1
60
2
50
3
40
4
30
5+20
Effective
Rate
Per $100†
$1.80
$1.60
$1.40
$1.20
$1.00
$0.80
$0.60
$0.76
$0.99
$0.90
$0.76
$1.68
$1.47
$1.26
$1.05
$0.84
$0.63
$0.42
$2.45
$2.10
$1.75
$1.40
$1.05
$0.70
$1.67
$1.48
$1.30
$1.11
$0.93
$0.74
$0.56
$0.46
$1.25
$1.70
$0.19
$1.52
$1.33
$1.14
$0.95
$0.76
$1.28
$1.50
$0.75
$0.53
$2.07
$1.84
$1.61
$1.38
$1.15
$0.92
$2.07
$1.73
$1.38
$1.04
$0.69
* See the last page of Table 10.1 for key to abbreviations.
†
162
Tax Rates 2010
Nominal
Effective
Basis of
Assessment
Rate
Assessment
Rate
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Per $100†
Cities (continued)
Salem
OC
IN
$3.20 1
70
$2.24
2
60
$1.92
3
50
$1.60
4
40
$1.28
5
30
$0.96
6+25
$0.80
Staunton
OC
IN
$1.24 All100b
$1.24
Suffolk
OC
IN
$3.15 1 to 520
$0.63
6+10
$0.32
Virginia Beach
OC
IN
$1.00 All
40
$0.40
Waynesboro
OC
IN
$3.00 127
$0.81
225
$0.75
322
$0.66
420
$0.60
515
$0.45
6+ 12
$0.30
Williamsburg
OC
IN
$3.50 All
30
$1.05
Winchester
OC
IN
$1.30 1
80
$1.04
2
70
$0.91
3
60
$0.78
4
50
$0.65
5
40
$0.52
6+
30
$0.39
Counties (Note: All counties responded to this survey.)
Accomack
OC
IN
District 21
45
$1.69
$3.75 2
35
$1.31
3
30
$1.13
4 to 1020
$0.75
11+10
$0.38
District 3, 4 & 51
45
$1.67
$3.72 2
35
$1.30
3
30
$1.12
4 to 1020
$0.74
11+10
$0.37
District 61
45
$1.61
$3.58 2
35
$1.25
3
30
$1.07
4 to 1020
$0.72
11+10
$0.36
Albemarle
OC
IN
$4.28 125
$1.07
222.5
$0.96
320
$0.86
417.5
$0.75
515
$0.64
612.5
$0.54
7+10
$0.43
Alleghany
OC
IN
$5.95 All15
$0.89
Amelia
OC
IN
$1.00 1
60
$0.60
2
45
$0.45
3
37.5
$0.38
4
30
$0.30
5+20
$0.20
Amherst
OC
IN
$2.00 All25
$0.50
Appomattox
OC
IN
$4.60 All12.5
$0.58
†
b
In the city of Staunton allows a variety of depreciation methods, including 3, 5, 7, 10, and 15 year straight-line depreciation.
163
Nominal
Basis of
Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Arlington
OC
IN
$5.00 1
80
2
70
3
60
4
50
5
40
6
30
7+20
Augusta
OC
IN
$1.90 All20
Bath
OC
IN
$0.35 All100
Bedford
OC
IN
$1.20 1100
2
95
3
90
4
85
5
80
6
75
7
70
8
65
9
60
10
55
11
50
12+
45
Bland
OC
IN
$0.89 1
95
2
90
3
85
4
80
5
75
6
70
7
65
8
60
9
55
10
50
11
45
12
40
13
35
14
30
1525
16+ 20
Botetourt
OC
IN
$1.80 1 to 5
50
6+
42
Brunswick
OC
IN
$3.40 All20
Buchanan
OC
IN
$1.95 1 to 3
80
4 to 6
60
7 to 9
40
10+20
Buckingham
OC
IN
$2.90 1 to 915
10 to 1910
20+
5
Campbell
OC
IN
$3.25 All25
Caroline
OC
IN
$3.50 All20
Carroll
OC
IN
$1.30 1
90
2
85
3
80
4
70
5
60
6
50
7
40
8
35
9+
30
†
164
Effective
Rate
Per $100†
$4.00
$3.50
$3.00
$2.50
$2.00
$1.50
$1.00
$0.38
$0.35
$1.20
$1.14
$1.08
$1.02
$0.96
$0.90
$0.84
$0.78
$0.72
$0.66
$0.60
$0.54
$0.85
$0.80
$0.76
$0.71
$0.67
$0.62
$0.58
$0.53
$0.49
$0.45
$0.40
$0.36
$0.31
$0.27
$0.22
$0.18
$0.90
$0.76
$0.68
$1.56
$1.17
$0.78
$0.39
$0.44
$0.29
$0.15
$0.81
$0.70
$1.17
$1.11
$0.98
$0.85
$0.72
$0.59
$0.52
$0.46
$0.39
Tax Rates 2010
Nominal
Basis of
Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Charles City
OC
IN
$2.50 1
50
2
40
3
30
420
5+10
Charlotte
OC
IN
$3.00 1
45
2
40.5
3
36.45
4
32.8
5+29.52
Chesterfield
OC
IN
$1.00 1 to 1025
11 to 2020
20+15
Clarke
OC
IN
$1.25 1
50
2
45
3
40
4
37.5
5
35
6
32.5
7
30
827.5
925
1022.5
1120
1217.5
1315
1412.5
15+10
Craig
OC
IN
$2.20 1
80
2
70
3
60
4
50
5
40
6
30
720
Culpeper
OC
IN
$2.00 1
70
2
60
3
50
4
40
5+
30
Cumberland
OC
IN
$3.75 All20
Dickenson
OC
IN
$1.69 1 to 3
80
4 to 6
60
7 to 9
40
10+20
Dinwiddie
OC
IN
$3.30 All20
Essex
OC
IN
$3.50 All10
Fairfax
OC
IN
$4.57 General
1
80
2
70
3
60
4
50
5
40
6
30
7+20
Computer equipment
1
50
2
35
320
410
52
Effective
Rate
Per $100†
$1.25
$1.00
$0.75
$0.50
$0.25
$1.35
$1.22
$1.09
$0.98
$0.89
$0.25
$0.20
$0.15
$0.63
$0.56
$0.50
$0.47
$0.44
$0.41
$0.38
$0.34
$0.31
$0.28
$0.25
$0.22
$0.19
$0.16
$0.13
$1.76
$1.54
$1.32
$1.10
$0.88
$0.66
$0.44
$1.40
$1.20
$1.00
$0.80
$0.60
$0.75
$1.35
$1.01
$0.68
$0.34
$0.66
$0.35
$3.66
$3.20
$2.74
$2.29
$1.83
$1.37
$0.91
$2.29
$1.60
$0.91
$0.46
$0.09
†
165
Nominal
Basis of
Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Fauquier
OC
IN
$4.65 1
70
2
60
3
50
4
40
5
30
620
7+10
Floyd
OC
IN
$1.55 1
60
2
50
3
40
4
30
5+20
Fluvanna
OC
IN
$2.00 All13
Franklin
OC
IN
$0.60 1100
2
90
3
80
4
70
5
60
6
50
7+
40
Frederick
OC
IN
$2.00 1
60
2
50
3
40
4+
30
Giles
OC
IN
$0.99 All100
Gloucester
OC
IN
$2.20 1 to 7
30
8+10
Goochland
OC
IN
$3.75 1 to 520
6 to 1015
11+10
Grayson
OC
IN
$1.75 1100
2
90
3
80
4
70
5
60
6
50
7
40
8+
30
Greene
BV
IN
$2.50 All100
Greensville
OC
IN
$4.00 All20
Halifax
OC
IN
$1.26 1988-Current
50
1987-Prior25
Idle 5
Hanover
OC
IN
$3.57 All10
Henrico
OC
IN
$1.00 1
80
2
77
3
70
4
63
5
56
6 to 1025
11 to 1219
13 to 1414
15+
8
Henry
OC
IN
$1.19 All
71
Highland
OC
IN
$1.00 All
5
Isle of Wight
OC
IN
$0.95 All100
James City
OC
IN
$4.00 All25
†
166
Effective
Rate
Per $100†
$3.26
$2.80
$2.33
$1.86
$1.40
$0.93
$0.47
$0.93
$0.78
$0.62
$0.47
$0.31
$0.26
$0.60
$0.54
$0.48
$0.42
$0.36
$0.30
$0.24
$1.20
$1.00
$0.80
$0.60
$0.99
$0.66
$0.22
$0.75
$0.56
$0.38
$1.75
$1.58
$1.40
$1.23
$1.05
$0.88
$0.70
$0.53
$2.50
$0.80
$0.63
$0.32
$0.06
$0.36
$0.80
$0.77
$0.70
$0.63
$0.56
$0.25
$0.19
$0.14
$0.08
$0.84
$0.05
$0.95
$1.00
Tax Rates 2010
Nominal
Basis of
Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
King & Queen
OC
IN
$1.10 1
70
2
60
3
50
4
40
5
30
620
7+10
King George
OC
IN
$2.50 All20
King William
OC
IN
$2.45 All25
Lancaster
BV
IN
$1.52 1100
2
90
3
80
4
70
5
60
6
50
7
40
8
30
9+20
Lee
OC
IN
$1.41 1
90
2
80
3
70
4
60
5
50
6
40
7
30
8+20
Loudoun
OC
IN
$2.75 1
50
2
40
3
30
420
5+10
Louisa
OC
IN
$1.90 All10
Lunenburg
OC
IN
$1.80 1 to 5
50
6 to 10
40
11 to 15
30
16 to 20 20
21+10
Madison
OC
IN
$1.47 All100
Mathews
BV
IN
$2.14 All100
Mecklenburg
OC
IN
$0.66 All
80
Montgomery
OC
IN
$1.82 1 to 4
60
5 to 7
50
8+
40
Nelson
OC
IN
$1.25 1 to 5
40
6 to 10
30
11 to 1520
16+10
New Kent
OC
IN
$1.50 1 to 3
35
4 to 6
30
7 to 1025
11+20
Idle
5
Northampton
OC
IN
$2.25 1
70
2
60
3
50
4
40
525
6+10
*
†
Effective
Rate
Per $100†
$0.77
$0.66
$0.55
$0.44
$0.33
$0.22
$0.11
$0.50
$0.61
$1.52
$1.37
$1.22
$1.06
$0.91
$0.76
$0.61
$0.46
$0.30
$1.27
$1.13
$0.99
$0.85
$0.71
$0.56
$0.42
$0.28
$1.38
$1.10
$0.83
$0.55
$0.28
$0.19
$0.90
$0.72
$0.54
$0.36
$0.18
$1.47
$2.14
$0.53
$1.09
$0.91
$0.73
$0.50
$0.38
$0.25
$0.13
$0.53
$0.45
$0.38
$0.30
$0.08
$1.58
$1.35
$1.13
$0.90
$0.57
$0.23
167
Nominal
Basis of Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Northumberland
OC
IN
$3.60 All25
Nottoway
OC
IN
$1.35 1 to 3
70
4 to 7r
60
8+
30
Orange
OC
IN
$1.83 1
80
2
76
3
72
4
68
5
64
6
60
7
56
8
52
9
48
10
44
11+
40
Page
OC
IN
$2.00 All
40
Patrick
OC
IN
$1.71 1
95
2
85.5
3
77
4
69.3
5
62.3
6
56.1
7
50.5
8
45.4
9
40.9
10
36.8
11
33.1
1229.8
1326.8
14+25
Pittsylvania
OC
IN
$4.50 All10
Powhatan
OC
IN
$3.60 1
60
2
45
3
37.5
4
30
5+20
Prince Edward
OC
IN
$4.20 All10
Prince George
OC
IN
$1.50 1
60
2
50
3
40
4
30
5+20
Prince William
OC
IN
$2.00 1
85
2
75
3
65
4
55
5
45
6
35
725
815
9+10
Pulaski
OC
IN
$1.50 All
48
Richmond
BV
IN
$0.50 All100
Roanoke
OC
IN
$3.00 1 to 525
6 to 1020
11+15
Rockbridge
OC
IN
$2.55 All10
†
168
Effective
Rate
Per $100†
$0.90
$0.95
$0.81
$0.41
$1.46
$1.39
$1.32
$1.24
$1.17
$1.10
$1.02
$0.95
$0.88
$0.81
$0.73
$0.80
$1.62
$1.46
$1.32
$1.19
$1.07
$0.96
$0.86
$0.78
$0.70
$0.63
$0.57
$0.51
$0.46
$0.43
$0.45
$2.16
$1.44
$1.35
$1.08
$0.72
$0.42
$0.90
$0.75
$0.60
$0.45
$0.30
$1.70
$1.50
$1.30
$1.10
$0.90
$0.70
$0.50
$0.30
$0.20
$0.72
$0.50
$0.75
$0.60
$0.45
$0.26
Tax Rates 2010
Basis of Assessment
Locality
Assessment*
Type*
Nominal
Rate
Per $100
Assessment
Year
Ratio (%)
Rockingham
OC
IN
$2.55 1
90
2
80
3
70
4
60
5
50
6
40
7
30
8+20
Russell
OC
IN
$1.65 New to 1
90
2 to 3
80
4 to 5
70
6 to 7
60
8 to 9
50
10 to 15
40
15+
30
Scott
OC
IN
$0.72 All100
Shenandoah
OC
IN
$3.15 1
55
2
50
3
45
4
40
525
6+10
Smyth
OC
IN
$1.20 1
90
2
80
3
70
4
60
5
50
6
40
7
30
8+20
Southampton
OC
IN
$2.40 1
80
2
70
3
60
4
50
5
40
6
30
720
8+10
Spotsylvania
OC
IN
$2.50 1
50
2
45
3
40
4
30
5+20
Stafford
OC
IN
$0.75 1
90
2
80
3
65
4
50
5
35
6+20
Surry
OC
IN
$1.00 1
60
2
50
3
40
4
30
5+20
Sussex
OC
IN
$4.85 1 to 5100
6 to 15
80
16 to 2525
26+20
Tazewell
OC
IN
$2.00 All100
Effective
Rate
Per $100†
$2.30
$2.04
$1.79
$1.53
$1.28
$1.02
$0.77
$0.51
$1.49
$1.32
$1.16
$0.99
$0.83
$0.66
$0.50
$0.72
$1.73
$1.58
$1.42
$1.26
$0.79
$0.32
$1.08
$0.96
$0.84
$0.72
$0.60
$0.48
$0.36
$0.24
$1.92
$1.68
$1.44
$1.20
$0.96
$0.72
$0.48
$0.24
$1.25
$1.13
$1.00
$0.75
$0.50
$0.68
$0.60
$0.49
$0.38
$0.26
$0.15
$0.60
$0.50
$0.40
$0.30
$0.20
$4.85
$3.88
$1.21
$0.97
$2.00
N/A Not applicable.
†
169
Locality
Basis of Assessment
Assessment*
Type*
Nominal
Rate
Per $100
Assessment
Year
Ratio (%)
Effective
Rate
Per $100†
Warren
OC
IN
$1.30 1
70
$0.91
2
60
$0.78
3
50
$0.65
4
40
$0.52
5+
30
$0.39
Washington
OC
IN
$1.55 New100
$1.55
1
90
$1.40
2
80
$1.24
3
70
$1.09
4
60
$0.93
5+
50
$0.78
Westmoreland
OC
IN
$1.50 All100
$1.50
Wise
OC
IN
$1.15 1
85
$0.98
2
80
$0.92
3
75
$0.86
4
70
$0.81
5
65
$0.75
6
60
$0.69
7
40
$0.46
8
30
$0.35
920
$0.23
10+15
$0.17
Wythe
OC
IN
$1.50 1 to 5
50
$0.75
6+20
$0.30
York
OC
IN
$4.00 All25
$1.00
Towns (Note: Towns that answered “not applicable” to all items are excluded. For a list of respondent and non-respondent
towns, see Appendix B.)
Abingdon
OC
G
$0.55 100
$0.55
Altavista
OC
G
$2.00 25
$0.50
Amherst
OC
G
$0.35 25
$0.09
Appalachia
OC
G
$0.70 100
$0.70
Appomattox
FMV
…
$0.55 12.5
$0.07
Ashland
OC
…
$0.77 10
$0.08
Berryville
OC
IN
$1.00 1
50
$0.50
2
45
$0.45
3
40
$0.40
4
37.5
$0.38
5
35
$0.35
6
32.5
$0.33
7
30
$0.30
827.5
$0.28
925
$0.25
1022.5
$0.23
1120
$0.20
1217.5
$0.18
1315
$0.15
1412.5
$0.13
15+10
$0.10
Big Stone Gap
OC
C
$0.62 All100
$0.62
Blackstone
OC
…
$0.65 All100
$0.65
Bluefield
OC
G
$0.60 All100
$0.60
Boones Mill
OC
…
$1.00 110
$0.10
2
9
$0.09
3
8
$0.08
4
7
$0.07
5
6
$0.06
6
5
$0.05
7+
4
$0.04
*
NR No reply.
†
170
Tax Rates 2010
Locality
Basis of Assessment
Assessment*
Type*
Nominal
Rate
Per $100
Assessment
Year
Ratio (%)
Towns (continued)
Bowling Green
OC
G
$1.20 All20
Boyce
OC
G
$0.06 All100
Boydton
OC
G
$0.47 All100
Bridgewater
OC
G
$0.75 1
90
2
80
3
70
4
60
5
50
6
40
7
30
8+20
Broadway
OC
G
$0.40 All100
Brookneal
OC
G
$1.70 1 to 1020
11 to 2015
21+10
Buchanan
OC
IN
$0.10 All20
Cedar Bluff
OC
…
$0.35 All100
Chase City
OC
G
$0.68 All
80
Chatham
BV
IN
$2.25 …
…
Chilhowie
FMV
G
$0.30 All100
Chincoteague
OC
G
$0.85 All100
Christiansburg
OC
G
$0.45 1 to 4
60
5 to 7
50
8+
40
Clarksville
OC
G
$0.38 All
80
Clintwood
BV
IN
$0.30 New to 3
80
4 to 6
60
7 to 9
40
10+20
Coeburn
BV
…
$0.40 All100
Culpeper
OC
IN
$0.80 1
70
2
60
3
50
4
40
5+
30
Damascus
OC
G
$0.54 All100
Dillwyn
OC
G
$0.28 All100
Drakes Branch
OC
G
$0.37 All100
Dublin
OC
G
$0.50 All100
Eastville
FMV
G
$0.25 All100
Edinburg
OC
G
$0.75 All100
Exmore
OC
G
$0.45 All25
Floyd
BV
G
$0.25 1
60
2
50
3
40
4
30
5+20
Front Royal
OC
G
$0.60 1
70
2
60
3
50
4
40
5+
30
Glasgow
OC
C
$0.60 All10
Glen Lyn
OC
G
$0.90 All100
Gordonsville
OC
G
$0.24 Orange County
Gretna
OC
G
$2.00 All10
Grottoes
OC
G
$0.38 Rockingham County
Halifax
OC
G
$0.40 All15
Hallwood
OC
G
$0.45 All100
*
Effective
Rate
Per $100†
$0.24
$0.06
$0.47
$0.68
$0.60
$0.53
$0.45
$0.38
$0.30
$0.23
$0.15
$0.40
$0.34
$0.26
$0.17
$0.02
$0.35
$0.54
N/A
$0.30
$0.85
$0.27
$0.23
$0.18
$0.30
$0.24
$0.18
$0.12
$0.06
$0.40
$0.56
$0.48
$0.40
$0.32
$0.24
$0.54
$0.28
$0.37
$0.50
$0.25
$0.75
$0.11
$0.15
$0.13
$0.10
$0.08
$0.05
$0.42
$0.36
$0.30
$0.24
$0.18
$0.06
$0.90
N/A
$0.20
N/A
$0.06
$0.45
NR No reply.
†
171
Nominal
Basis of Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Towns (continued)
Hamilton
OC
G
$1.10 1
50
2
40
3
30
420
5+10
Haysi
OC
G
$0.40 1 to 3
80
4 to 6
60
7 to 9
40
10+20
Hillsville
OC
G
$0.72 1
90
2
85
3
80
4
70
5
60
6
50
7
40
8
35
9+
30
Independence
OC
G
$0.63 All10
Iron Gate
OC
C
$1.00 All10
Jonesville
OC
C
$0.25 All100
Keysville
OC
G
$0.60 All100
Kilmarnock
OC
G
$0.16 All100
La Crosse
OC
G
$0.24 All
80
Lawrenceville
OC
G
$1.80 All20
Lebanon
OC
G
$0.75 All100
Leesburg
FMV
G
$1.00 1
50
2
40
3
30
420
5+10
Luray
OC
G
$0.40 All100
Marion
OC
G
$0.35 All100
Middleburg
OC
G
$1.00 1
50
2
40
3
30
420
5+10
Narrows
OC
G
$0.47 All12.5
New Market
OC
G
$0.80 New100
1
80
2
70
3
55
4
40
525
6+10
Onancock
OC
G
$2.00 125
2 to 315
4+
9
Onley
OC
G
$0.30 All100
Orange
OC
G
$0.07 1
80
2
76
3
72
4
68
5
64
6
60
7
56
8
52
9
48
10
44
11+
40
*
†
172
Effective
Rate
Per $100†
$0.55
$0.44
$0.33
$0.22
$0.11
$0.32
$0.24
$0.16
$0.08
$0.65
$0.61
$0.58
$0.49
$0.43
$0.36
$0.29
$0.25
$0.22
$0.06
$0.10
$0.25
$0.60
$0.16
$0.19
$0.36
$0.75
$0.50
$0.40
$0.30
$0.20
$0.10
$0.40
$0.35
$0.50
$0.40
$0.30
$0.20
$0.10
$0.06
$0.80
$0.64
$0.56
$0.44
$0.32
$0.20
$0.08
$0.50
$0.30
$0.18
$0.30
$0.05
$0.05
$0.05
$0.04
$0.04
$0.04
$0.04
$0.03
$0.03
$0.03
$0.03
Tax Rates 2010
Nominal
Basis of Assessment
Rate
Assessment
Locality
Assessment*
Type*
Per $100
Year
Ratio (%)
Towns (continued)
Pamplin
OC
G
$1.00 Appomattox County
Pearisburg
FMV
G
$0.47 All100
Pembroke
FMV
G
$0.31 Giles County
Pennington Gap
OC
G
$0.25 All100
Pound
OC
G
$0.44 All100
Purcellville
OC
G
$0.55 Loudoun County
Rich Creek
OC
G
$0.31 Giles County
Rocky Mount
OC
G
$0.17 1100
2
90
3
80
4
70
5
60
6
50
7+
40
Rural Retreat
OC
G
$0.12 1 to 5
50
6+20
Saint Paul
OC
G
$0.31 All100
Smithfield
OC
G
$0.15 All100
South Boston
OC
G
$0.31 All15
South Hill
OC
G
$0.38 Mecklenburg County
Stanley
OC
G
$0.45 Henry County
Stony Creek
BV
G
$0.60 All100
Strasburg
OC
G
$0.86 Shenandoah County
Surry
OC
G
$0.60 All100
Tappahannock
OC
G
$1.00 All10
Timberville
OC
G
$0.30 All100
Victoria
OC
G
$0.75 All
33.3
Vinton
OC
G
$1.00 1 to 525
6 to 1020
11+15
Wakefield
FMV
C
$0.86 All100
Warrenton
OC
G
$1.00 1
70
2
60
3
50
4
40
5
30
620
7+10
Warsaw
BV
G
$0.60 All100
Waverly
OC
IN
$1.06 1 to 5
50
6 to 15
40
16 to 2525
26+10
West Point
OC
G2.25
All25
Windsor
OC
G
$0.10 Isle of Wight County
Wise
OC
G
$0.53 All100
Woodstock
OC
G
$0.90 1
80
2
70
3
55
4
40
525
6+10
Wytheville
OC
G
$0.28 1 to 5
50
6+20
†
Effective
Rate
Per $100†
N/A
$0.47
N/A
$0.25
$0.44
N/A
N/A
$0.17
$0.15
$0.14
$0.12
$0.10
$0.09
$0.07
$0.06
$0.02
$0.31
$0.15
$0.05
N/A
N/A
$0.60
N/A
$0.60
$0.10
$0.30
$0.25
$0.25
$0.20
$0.15
$0.86
$0.70
$0.60
$0.50
$0.40
$0.30
$0.20
$0.10
$0.60
$0.53
$0.44
$0.27
$0.11
$0.56
N/A
$0.53
$0.72
$0.63
$0.50
$0.36
$0.23
$0.09
$0.14
$0.06
Basis of assessment: BV: Book Value; FMV: Fair Market Value; OC: Original Cost
Assessment type: C: Contracted Out; G: County Government; IN: In-House
173
Table 10.2
Machinery and Tools Tax: Semiconductor and Forestry Harvest Equipment, 2010
Semiconductor
Harvest Equipment
Rate Per $100 of Rate Per $100 of
Locality District
Assessed Value Year Percentage District Assessed Value Year Percentage
Bristol
All
$7.00
All11
N/A
N/A
N/A
N/A
Falls Church
All
$4.711
80
N/A
N/A
N/A
N/A
2
70
3
60
4
50
5
40
6
30
7+20
Fredericksburg
All
$0.801
90
N/A
N/A
N/A
N/A
2
80
3
70
4
60
5
45
6
30
7+20
Manassas
All
$0.58
All27.325
N/A
N/A
N/A
N/A
Portsmouth
All
$3.001985-Current 50
N/A
N/A
N/A
N/A
1984-Older25
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items are excluded.)
Alleghany
N/A
N/A
N/A
N/A
All
$5.95
All15
Amelia
N/A
N/A
N/A
N/A
All
$1.001
60
2
45
3
37.5
4
30
5+20
Arlington
All
$5.00
All
5
N/A
N/A
N/A
N/A
Augusta
N/A
N/A
N/A
N/A
All
$1.901
40
2
30
3+20
Bland
N/A
N/A
N/A
N/A
All
$0.89
...
...
Buchanan
N/A
N/A
N/A
N/A
All
$1.95
...
...
Buckingham
N/A
N/A
N/A
N/A
All
$2.901 to 915
10 to 1910
20+
5
Caroline
N/A
N/A
N/A
N/A
All
$3.50
All20
Carroll
N/A
N/A
N/A
N/A
All
$1.301
90
2
85
3
80
4
70
5
60
6
50
7
40
8
35
9+
30
Charles City
N/A
N/A
N/A
N/A
All
$2.501
50
2
40
3
30
420
5+10
Charlotte
N/A
N/A
N/A
N/A
All
$3.001
30
227
324.3
421.87
5+19.68
N/A Not applicable.
... No response.
174
Tax Rates 2010
Table 10.2 Machinery and Tools Tax: Semiconductor and Forestry Harvest Equipment, 2010 (continued)
Semiconductor
Harvest Equipment
Locality District
Clarke
N/A
N/A
N/A
N/A
All
$1.251
50
2
45
3
40
4
37.5
5
35
6
32.5
7
30
827.5
925
1022.5
1120
1217.5
1315
1412.5
15+10
Craig
N/A
N/A
N/A
N/A
All
$2.201
80
2
70
3
60
4
50
5
40
6
30
7+20
Cumberland
N/A
N/A
N/A
N/A
All
$3.75
All20
Essex
N/A
N/A
N/A
N/A
All
$3.50
All10
Fairfax
All
$4.571
80
N/A
N/A
N/A
N/A
2
70
3
60
4
50
5
40
6
30
7+20
Franklin
N/A
N/A
N/A
N/A
All
$0.601100
2
90
3
80
4
70
5
60
6
50
7+
40
Frederick
N/A
N/A
N/A
N/A
All
$2.001
90
2
80
3
70
4
60
5
50
6
40
7
30
8+25
Gloucester
N/A
N/A
N/A
N/A
All
$2.201998-Now 30
1997-Older10
Grayson
N/A
N/A
N/A
N/A
All
$1.751
75
2
70
3
65
4
60
5
55
6
50
7
45
8
40
9
35
10
30
11+25
Greensville
N/A
N/A
N/A
N/A
All
$4.00
All20
Henrico
All
$0.40
Multiple schedules N/A
N/A
N/A
N/A
N/A Not applicable.
Machinery and Tools Tax
175
Semiconductor
Harvest Equipment
Locality District
Isle of Wight
N/A
N/A
N/A
N/A
All
$0.95
All100
King and Queen
N/A
N/A
N/A
N/A
All
$1.101
70
2
60
3
50
4
40
5
30
620
7+10
King William
N/A
N/A
N/A
N/A
All
$2.45
All25
Loudoun
All
$2.751
50
N/A
N/A
N/A
N/A
2
40
3
30
420
5+10
Louisa
N/A
N/A
N/A
N/A
All
$1.90
All10
Lunenburg
N/A
N/A
N/A
N/A
All
$1.801-5
50
6-10
40
11-15
30
16-2020
21+10
Mecklenburg
N/A
N/A
N/A
N/A
All
$0.66
All
80
Nelson
N/A
N/A
N/A
N/A
All
$1.251-5
40
6-10
30
11-1520
16+10
New Kent
N/A
N/A
N/A
N/A
All
$1.501-3
35
4-6
30
7-1025
11+20
Nottoway
N/A
N/A
N/A
N/A
All
$1.351-3
70
4-7
60
8+
30
Patrick
N/A
N/A
N/A
N/A
All
$1.711
95
2
85.5
3
77
4
69.3
5
62.3
6
56.1
7
50.5
8
45.4
9
40.9
10
36.8
11
33.1
1229.8
1326.8
14+25
Pittsylvania
N/A
N/A
N/A
N/A
All
$4.50
All10
Prince George
N/A
N/A
N/A
N/A
All
$1.501
60
2
50
3
40
4
30
520
6+10
Prince William
All
$2.001
85
N/A
N/A
N/A
N/A
2
75
3
65
4
55
5
45
6
35
725
815
9+10
N/A Not applicable.
176
Tax Rates 2010
Semiconductor
Harvest Equipment
Locality District
Shenandoah
N/A
N/A
N/A
N/A
All
$3.151
55
2
50
3
45
4
40
525
6+10
Smyth
N/A
N/A
N/A
N/A
All
$1.201
90
2
80
3
70
4
60
5
50
6
40
7
30
8+20
Southampton
N/A
N/A
N/A
N/A
All
$2.401
80
2
70
3
60
4
50
5
40
6
30
720
8+10
Stafford
N/A
N/A
N/A
N/A
All
$0.751
90
2
80
3
65
4
50
5
35
6+20
Surry
N/A
N/A
N/A
N/A
All
$3.501
60
2
50
3
40
4
30
5+20
Tazewell
N/A
N/A
N/A
N/A
All
$2.001
80
2
70
3
60
4
50
5
40
6
30
7+20
Wise
N/A
N/A
N/A
N/A
All
$1.491
90
2
80
3
70
4
60
5
50
6
40
7
30
820
9+15
Wythe
N/A
N/A
N/A
N/A
All
$2.081 to 5
50
6+20
Chatham
N/A
N/A
N/A
N/A
All
$2.25 Done by Countya
Pamplin
N/A
N/A
N/A
N/A
All
$1.00
Done by Countyb
South Hill
All
$0.38
Done by Countyc
N/A
N/A
N/A
N/A
N/A
a
b
c
Not applicable.
The town of Chatham uses the depreciation schedule that Pittsylvania County has established for machinery and tools.
The town of Pamplin uses the depreciations schedule that Appomattox County has established for machinery and tools.
The town of South Hill uses the depreciation schedule that Mecklenburg County has established for machinery and tools.
Machinery and Tools Tax
177
Table 10.3
Machinery and Tools Tax Accounts, 2010
Locality Number of Accounts
Locality
Number of Accounts
Bedford26
Manassas
38
Buena Vista282
Manassas Park25
Charlottesville17
Martinsville
50
Chesapeake102
Newport News243
Colonial Heights
7
Norton
368
Covington1
Petersburg
37
Danville
82
Poquoson1
Emporia
32
Portsmouth
52
Fairfax
51
Radford21
Franklin
7
Richmond
532
Fredericksburg100
Roanoke1,244
Hampton131
Salem
418
Harrisonburg
35
Staunton23
Hopewell26
Suffolk
58
Lexington
4
Virginia Beach211
Lynchburg113
Williamsburg1
Albemarle29
King George11
Alleghany
47
King William29
Amelia
97
Lancaster
5
Amherst
45
Lee
5
Appomattox
79
Loudoun208
Arlington11
Louisa
50
Augusta141
Lunenburg27
Bath
3
Mathews
5
Bedford102
Montgomery
74
Bland
8
Nelson
9
Botetourt
46
New Kent1
Brunswick16
Northampton
6
Campbell100
Northumberland
46
Caroline
72
Orange
33
Carroll204
Page
30
Charles City
95
Patrick
45
Charlotte
54
Pittsylvania
88
Chesterfield
326
Powhatan
41
Clarke21
Prince Edward
880
Craig
7
Prince George
32
Culpeper
59
Prince William
31
Dinwiddie26
Richmond14
Essex26
Roanoke
80
Fairfax
94
Rockbridge21
Fauquier
49
Rockingham158
Floyd13
Russell1031
Franklin
96
Scott
386
Frederick171
Shenandoah104
Giles
41
Smyth103
Goochland
44
Southampton28
Grayson
33
Spotsylvania
70
Greene
5
Stafford
48
Greensville157
Surry
6
Hanover114
Sussex17
Henrico203
Tazewell105
Henry110
Warren
33
Highland14
Washington
90
Isle of Wight1531
Westmoreland14
James City16
Wythe124
King & Queen121
York25
178
Tax Rates 2010
Table 10.3 Machinery and Tools Tax Accounts, 2010 (continued)
Locality Number of Accounts
Locality
Number of Accounts
Abingdon120
Hillsville
5
Altavista20
La Crosse
5
Amherst
7
Lebanon23
Berryville10
Luray2
Big Stone Gap
4
Narrows
5
Bluefield12
New Market
6
Bridgewater17
Pearisburg
5
Brookneal
5
Pembroke2
Chase City
3
Rocky Mount
40
Chatham
7
Rural Retreat
5
Chincoteague
3
Smithfield26
Christiansburg
75
South Hill17
Clarksville1
Stony Creek10
Clintwood14
Strasburg24
Colonial Beach
30
Timberville11
Culpeper23
Warrenton
36
Drakes Branch
7
Warsaw
5
Dublin
4
Windsor
4
Glen Lyn2
Woodstock10
Gordonsville
4
Wytheville29
Haysi
5
179
180
Tax Rates 2010
Section 11
Utility License Tax, 2010
In fiscal year 2009, the most recent year available from the
Auditor of Public Accounts, the utility license tax accounted
for 0.5 percent of the total tax revenue for cities, 0.1 percent for counties, and 0.7 percent for large towns. These
percentages are based on the franchise license tax reported
in Appendix C. The franchise license tax includes not only
the license fees of electric and water utilities, which are
discussed in this section, but also cable television utilities,
discussed in Section 12. These are averages; the relative
importance of this tax in individual cities, counties, and
towns varies significantly. For information on individual
localities, see Appendix C.
Localities in Virginia may impose a local license tax on
certain types of public service corporations. As authorized
by § 58.1-3731 of the Code, localities may levy a license tax
on telephone and water companies not to exceed one-half
of 1 percent of the gross receipts of such company accruing from sales to the ultimate consumer in the locality. For
telephone companies, long-distance calls are not taxable
under this provision. County utility license taxes do not
apply within the limits of an incorporated town if the town
also imposes the tax.
Prior to 2006, any locality that had in effect before
January 1, 1972 a tax rate exceeding the statutory
ceiling could continue to tax at the previous level but could
not raise the rate (see Virginia, Acts of Assembly, 1972, c.
858). This provision changed in 2006 under the Virginia
Communication Sales and Use Tax when the General
Assembly eliminated the business license tax in excess of
0.5 percent.
In the latest survey 102 localities responded that they
had a utility license tax. The text table below summarizes
the numbers of positive respondents by type of locality.
Localities Reporting the Utility License Tax, 2010
City
County
Telephone27
30
Water
617
Town
Total
45102
629
Nearly all localities reported charging the maximum
0.5 percent (1/2 of one percent) permitted by the law. None
reported charging a greater amount. A few localities reported
charging less for the telephone utility tax, including the counties of Fairfax (0.24 percent) and Prince William (0.29 percent), and the towns of Boydton (0.3 percent), Haymarket (0.1
percent) and Pembroke (0.3 percent). The town of Troutville
reported charging only 0.14 percent as the water utility tax.
♦♦♦♦
181
Table 11.1
Utility License Tax, 2010
Tax Levy on Gross Receipts (%)
Locality Telephone
Water
Alexandria 0.5
0.5
Bedford
0.5
N/A
Buena Vista 0.5
N/A
Chesapeake 0.5
N/A
Covington 0.5
N/A
Danville 0.5
N/A
Fairfax 0.5
N/A
Falls Church 0.5
0.5
Franklin
0.5
N/A
Fredericksburg 0.5
N/A
Galax 0.5
N/A
Hampton 0.5
0.5
Harrisonburg 0.5
N/A
Hopewell 0.5
N/A
Lynchburg 0.5
N/A
Manassas 0.5
0.5
Manassas Park 0.5
N/A
Martinsville 0.5
N/A
Newport News 0.5
N/A
Norfolk 0.5
N/A
Poquoson 0.5
0.5
Portsmouth 0.5
N/A
Richmond 0.5
N/A
Roanoke
0.5
0.5
Staunton 0.5
N/A
Suffolk 0.5
N/A
Virginia Beach 0.5a
N/A
Accomack 0.5
0.5
Alleghany 0.5
0.5
Augusta 0.5
N/A
Bedford 0.5
N/A
Caroline 0.5
0.5
Charles City 0.5
0.5
Craig
0.5
N/A
Dinwiddie 0.5
N/A
Fairfax
0.24
N/A
Frederick 0.5
0.5
Gloucester 0.5
0.5
Goochland 0.5
0.5
Greensville N/A
0.5b
Henrico 0.5c
0.5c
Isle of Wight 0.5
0.5
James City 0.5
0.5
King and Queen
0.5
N/A
King George 0.5
N/A
New Kent 0.5
0.5
Northampton 0.5
N/A
Page N/A
0.5
Pittsylvania 0.5
0,5
Prince George 0.5
0.5
Prince William 0.29 N/A
Roanoke 0.5
0.5
N/A Not applicable.
a
The city of Virginia Beach charges $40 for gross receipts up to $25,000 and $50 for gross receipts from $25,001 to $50,000. If receipts
are greater than $100,000, then a rate of 0.5 percent is charged.
b
Greensville County levies a maximum charge of $200.
c
In Henrico County, the tax is only applicable on gross receipts over $100,000.
182
Tax Rates 2010
Table 11.1 Utility License Tax, 2010 (continued)
Tax Levy on Gross Receipts (%)
Locality Telephone
Water
Rockingham 0.5
N/A
Southampton 0.5
0.5
Stafford 0.5
N/A
Surry 0.5
N/A
Tazewell 0.5
N/A
Warren 0.5
N/A
Wise 0.5
N/A
Abingdon 0.5
N/A
Amherst 0.5
N/A
Appomattox 0.5
N/A
Big Stone Gap 0.5
N/A
Blacksburg 0.5
N/A
Blackstone 0.5
N/A
Boydton 0.3
N/A
Bridgewater 0.5
N/A
Clarksville 0.5
N/A
Clifton Forge
0.5
N/A
Clintwood
0.5
N/A
Coeburn 0.5
N/A
Damascus 0.5
N/A
Dayton 0.5
N/A
Dillwyn 0.5
N/A
Exmore
0.5
N/A
Farmville 0.5
N/A
Gordonsville 0.5
0.5
Goshen 0.5
N/A
Haymarket
0.1
N/A
Hillsville 0.5
N/A
Hurt
0.5
N/A
Kilmarnock
0.5
N/A
Lebanon 0.5
N/A
Leesburg 0.5
N/A
Lovettsville 0.5
N/A
Luray 0.5
N/A
Marion 0.5
N/A
Middletown N/A
0.5
Pearisburg 0.5
N/A
Pembroke 0.3
N/A
Purcellville 0.5
N/A
Rocky Mount 0.5
N/A
Round Hill
0.5
N/A
Rural Retreat 0.5
N/A
Scottsville
0.5
N/A
Smithfield 0.5 N/A
South Boston 0.5
N/A
Strasburg 0.5
N/A
Tappahannock 0.5
N/A
Troutville
N/A
0.14
Vienna 0.5
N/A
Vinton 0.5
0.5
Warsaw 0.5
N/A
Windsor
0.5
0.5
Wise 0.5
0.5
Wytheville 0.5
N/A
N/A Not applicable.
Utility License Tax
183
184
Tax Rates 2010
Section 12
Cable Television System Franchise Tax, 2010
On January 2007 the Virginia communications sales and
use tax eliminated several local taxes, including the cable
television system franchise tax (§ 15.2.2108), the local
E-911 fees on land-line phone service, the business license
taxes in excess of 0.5 percent gross revenues collected by
several localities, the local consumer utility taxes on land
line and wireless phones, the video programming excise tax
(§ 58.1.3818.1) and the local consumer utility tax on cable
television service which had been “grandfathered” in a few
localities. These local taxes were replaced by a new local tax
of 5 percent of the sales price of the service, which is collected by the Virginia Department of Taxation and remitted
to localities based on a percentage developed by the Auditor
of Public Accounts in its report, Report of State and Local
Communication Service Taxes and Fees: Report on Audit
for the Year Ended June 30, 2006, and available on the web
at http://www.apa.virginia.gov/reports/TaxStructure06.pdf.
Refer to Section 19, “Miscellaneous Taxes,” for more on the
communications sales and use tax.
The cable television system franchise tax still exists in
those localities with current contracts with cable operators.
When those contracts expire, the localities will revert to the
requirements of the state tax.
Table 12.1 presents the localities with franchise fee contracts that extend to the end of 2010 and beyond. It includes
the current franchise fee charged by the locality, whether
the locality has multiple cable providers, and whether the
locality authorizes a BPOL tax on the cable franchisee. Ten
cities reported having contract clauses that extended beyond
2010, as did ten counties and 17 towns. The median of
the fees for all localities was 5.0 percent and ten localities
indicated that they had multiple cable providers or multiple
contract end dates.
♦♦♦♦
185
Table 12.1
Cable Television System Tax, 2010
Dates Contract Franchise Tax on Multiple Cable
Cable
Locality
Clauses Expire
Gross Receipts (%) Providers
BPOL Tax
Buena Vista2010
5.0
No
Yes
Fairfax2015/2020
5.0
Yes
No
Falls Church2014
3.0
Yes
Yes
Hampton2010
5.0
No
Yes
Hopewell2016
...
No
No
Manassas Park2014
...
No
Yes
Norton2023
...
No
No
Poquoson2015
...
No
Yes
Richmond2021
5.0
Yes
Yes
Williamsburg2011
5.0
Yes
Yes
Accomack2014 ...
No
No
Campbell2015 ...
No
Yes
Chesterfield2018
5.0
No
Yes
Fairfax2013 5.0
Yes
Yes
Hanover2012 5.0
No
No
Henrico2013/2021 5.0
Yes
No
King George2011
3.0
No
No
Loudoun2021/2022
5.0
Yes
No
Prince William2018
5.0
Yes
Yes
Richmond
... 3.0
No
No
Amherst
...
5.0
No
No
Boydton2012
0.8
No
No
Burkeville
...
5.0
No
No
Chincoteague20152,0
No
No
Christiansburg
...
5.0
Yes
No
Coeburn
...
3.0
No
No
Dillwyn2011
0.5
No
No
Gordonsville
...
3.0
No
No
Gretna
...
5.0
No
No
Keysville
...
3.0
No
No
Leesburg2010 5.0
Yes
Yes
Rural Retreat2019 3.0
No
No
Saint Paul2019
0.5
No
No
South Boston
...
4.5
No
No
Timberville2012 5.0
No
No
Warrenton2016 5.0
No
No
Warsaw
...
3.0
No
No
... No response
186
Tax Rates 2010
Section 13
Consumers’ Utility Tax, 2010
In fiscal year 2009, the most recent year available from
the Auditor of Public Accounts, the consumers’ utility tax
accounted for 3.4 percent of the tax revenue collected by
cities, 1.5 percent by counties and 4.2 percent by large towns.
These are averages; the relative importance of the tax in
individual cities, counties and towns varies significantly. For
information on individual localities, see Appendix C.
The Code of Virginia, § 58.1-3812 and § 58.1-3814,
authorizes localities to impose a tax on the consumers of
public utilities. (This tax should not be confused with the
utility license tax, a tax levied on utility providers, which is
discussed in Section 11.) Residential customers of gas, water
and electric services are not to be taxed at a rate higher than
20 percent of the first $15 of the monthly bill. Any locality
that had in effect before July 1, 1972, a tax rate exceeding
the current statutory ceiling may continue to tax at the previous level (See Virginia, Acts of Assembly, 1972, c.459).
There is no statutory ceiling on the tax on commercial or
industrial consumers, and localities generally levy higher
rates on these entities.
Counties are restricted in their authority to levy a consumers’ utility tax within the limits of an incorporated town
if the town itself also levies such a tax, provided the town
maintains certain services. If localities wish to change rates
for local consumer utility taxes, they must give 120 days
notice to providers for such a rate change.
In 2001, the General Assembly repealed the utility
license tax on providers of gas and electric power and
rearranged the rate structure of the consumers’ utility tax for
electricity and natural gas consumption (see § 58.1-3814).
The taxes are now either per kilowatt hour (kwh) of electricity used by the consumer or per hundred cubic feet (ccf)
of gas delivered monthly to consumers. The tax schedules
and services of the provider are explained in § 58.1-2901 for
electricity and § 58.1-2905 for natural gas. The maximum
amount of tax that can be imposed on residential consumers
as a result of either conversion is limited to three dollars per
month, except where a higher limit already existed. According to § 58.1-3816.2 churches and religious bodies may be
exempted from any or all the consumer utility taxes at the
discretion of the locality.
In January 2007 the Virginia communications sales and
use tax was implemented and several local taxes were eliminated, including the cable television system franchise tax,
the local E-911 fees on land line phone service, the business
license taxes in excess of 0.5 percent gross revenues collected
by several localities, the local consumer utility taxes on land
line and wireless phones, and the local consumer utility tax on
cable television service except where it was “grandfathered”
in a few localities. These local taxes were replaced by a new
local tax of 5 percent of the sales price of the service, which
is collected by the Virginia Department of Taxation and
remitted to localities based on a percentage developed by the
Auditor of Public Accounts from its report, Report of State
and local Communication Service Taxes and Fees: Report on
Audit for the Year Ended June 30, 2006, and available on the
web at http://www.apa.virginia.gov/reports/TaxStructure06.
pdf. Refer to Section 19, “Miscellaneous Taxes,” for more
on the communications sales and use tax.
Table 13.1 shows the monthly tax on electricity for
residential, commercial and industrial users. Thirty-six
cities, 87 counties, and 107 towns reported having a tax
on electricity in 2010. The format of charges in terms of
kilowatt hours reflects the changes made in the 2001 law
though some localities still use the older tax terminology.
Consequently, a locality’s rate might be described in terms
of dollars per kilowatt hour (e.g., $0.005/kwh) plus some
minimum price or it might be described in the older manner
(e.g., 10 percent on first $30 of the tax bill).
The consumers’ tax on gas is listed in Table 13.2. As
with the tax on electricity, the tax on gas has been changed
to reflect the elimination of the utility license tax on gas
companies and the subsequent incorporation of that tax
into the consumers’ utility tax. The usual format for the tax
is now a given minimum, with a given tax per additional
ccf (hundred cubic feet) of gas used by the consumer, up
to a certain maximum amount charged. In 2010, 33 cities,
51 counties, and 59 towns reported imposing the tax on
residential, commercial and industrial users.
Finally, Table 13.3 lists localities with a monthly tax
on water. Seventeen cities, three counties and four towns
reported having the tax. The water tax imposes a certain
percentage tax on the first given dollar amount of usage,
such as 10 percent on the first $15 of usage.
The following text table summarizes the number of
localities reporting these taxes.
Consumer Utility Tax in Localities, 2010
Tax
City
County
Town
Electricity
36
87
107
Gas
33
51
59
Water
17
3
4
♦♦♦♦
187
Table 13.1
Utility Consumers’ Monthly Tax on Electricity, 2010
Locality
Residential
Commercial
Industrial
Alexandria
$1.12 + $.012075/kwh; group $0.97 + $0.004610/kwh
$0.97 + $0.003755/kwh
meter not to exceed $2.40 times
the number of dwelling units
Buena Vista20% on first $1520% on first $15020% on first $150
Charlottesville
$0.007349/kwh first 40,726 kwh; $0.006069/kwh first 49,242 kwh; $0.008172/kwh first 36,570 kwh;
$0.002940/kwh thereafter; $0.002446/kwh thereafter; $0.70 $0.001497/kwh thereafter
$0.70 times number of bills
times number of bills $1.15 times number bills
Chesapeake
$1.75/dwelling unit + $2.87/meter + $0.0171/kwh
$2.87/meter + $.0251/kwh
$0.0185/kwh; $3.75 max.
$112.50 max.
$112.50 max.
Colonial Heights
$1.40 + $0.015094/kwh; max. $3 $2.29 + $0.013669/kwh; max. $60 $2.29 + $0.013669/kwh; max. $60
Covington
6% times min. provider charge. + 10% times min. provider charge + 10% times min. provider charge +
$0.004743/kwh; $6 max.
$0.006602/kwh; $8,000 max./year $0.006602/kwh; $8,000 max./year
Danville
$0.027 + $0.0035/kwh;
$0.49 + $0.0037/kwh on
$39 + $0.0019/kwh;
$0.90 max.
first 1,500 kwh
$60 max.
Fairfax
$1.05 + $0.01136/kwh; $1.72 + $0.010112/kwh;
$1.72 + $0.010112/kwh;
$2.25 max.
$75 max.
$75 max.
Falls Church
$0.70 + $0.007535/kwh; $0.092 + $0.004807/kwh
$0.092 + $0.004807/kwh
$5 max.
Franklin
$1.15 + $0.015/kwh;
$2 + $0.015/kwh on first $2 + $0.015/kwh on first
$3 max.
3,700 kwh; $0.0055/kwh
3,700 kwh; $0.0055/kwh
thereafter; $165 max.
Fredericksburg
$1.40 + $0.01508/kwh;
$2.15 + $0.0015194 on first
$2.15 + $0.0015194 on first
$3 max.
30,630 kwh; $0.001494/kwh
$2.15 + $0.0015194 on first
thereafter; max. 20% consumer
thereafter; max. 20% consumer
charge/month
charge/month
Galax20% on first $1020% on first $10020% on first $150
Hampton
$1.40 + $0.014953/kwh; $2.29 + $0.013953/kwh on first
$2.29 + $0.015498/kwh on first
$3 max.2,703 kwh; $0.003321/kwh2,433 kwh; $0.004835/kwh
Harrisonburg
$0.50 + $0.0012/kwh; $0.50 + $0.0083/kwh;
$0.50 + $0.0083/kwh;
$1 max.
$15 max.
$15 max.
Hopewell20% on first $1020% on first $2520% on first $2,500
Lexington
$3.00/meter
$100/meter
$100/meter
Lynchburg $0.00460/kwh on first 1,000 $0.00480/kwh on first 1,000 $0.00375/kwh on first 1,000
kwh; $0.00260/kwh thereafter kwh; $0.00292/kwh thereafter
kwh; $0.00260/kwh thereafter
Manassas
$0.015/kwh; $3 max.
$0.015/kwh; $100 max.
$0.015/kwh; $100 max.
Manassas Park20% times min. provider charge +20% times min. provider charge +20% times min. provider charge +
0.01641/kwh; $3 max.
0.021683/kwh on first 1500 kwh; 0.021683/kwh on first 1500 kwh;
$0.0174/kwh thereafter
Martinsville
$2.00 + $0.00328/kwh; $0.00528/kwh; $400 max.
$0.00528/kwh; $400 max.
$3 max.
Newport News $1.54 + $0.016398/kwh;
$2.29 + $0.013859/kwh on $2.29 + $0.015455/kwh on first
$3.08 max.
first 2,721 kwh; $0.003265/kwh2,440 kwh; $0.003482/kwh
thereafter, $80 max.
thereafter, $80 max.
Norfolk $1.75 + $0.016891/kwh; $2.87 + $0.017933/kwh on first
$1.38 + $0.004965/kwh on first
$3.75 max.
537 kwh; $0.006330/kwh
3,625,100 kwh; $0.224014/kwh
thereafter thereafter; $53,000 max.
Norton20% on first $37.5020% on first $37.5020% on first $37.50
Petersburg $1.40 + $0.015063/kwh; $1.72 + $0.010533/kwh; $1.72 + $0.010533/kwh;
$3 max.
$75 max.
$75 max.
Poquoson
$1.40 + $0.014716/kwh; $1.15 + $0.007286/kwh;
$1.15 + $0.007286/kwh;
$3 max.
$10 max.
$10 max.
N/A Not applicable.
kwh = kilowatt hours
188
Tax Rates 2010
Table 13.1 Utility Consumers’ Monthly Tax on Electricity, 2010 (continued)
Locality
Residential
Commercial
Industrial
Cities (continued)
Portsmouth $1.40 + $0.015038/kwh; $2.29 + $0.013143/kwh;
$2.29 + $0.015915/kwh;
$3.40 max.
$400 max.
$400 max.
Radford
$0.01505/kwh; $3 max.
$0.01705/kwh; $40 max.
$0.03000/kwh; $40 max.
Richmond $1.40 + $0.015116/kwh;
$2.75 + $0.016462/kwh on
$2.75 + $0.11952/kwh on
$4 max.
first 8,945 kwh; $0.002160/kwh
first 1,232 kwh; $0.001837
thereafter
thereafter
Roanoke
$0.00780/kwh on first 1,000 $0.00800/kwh on first 1,000
$0.00680/kwh on first 1,000
kwh; $0.00450/kwh thereafter; or kwh; $0.00540/kwh thereafter; or kwh; $0.00395/kwh thereafter; or
12% times min. provider charge12% times min. provider charge 12% times min. provider charge
Salem
6% on first $15
6% on first $5,000
6% on first $5,000
Staunton
$1.40 + $0.015/kwh; $2.29 + $0.014489/kwh; N/A
$2 max.
$20 max.
Suffolk
$1.40 + $0.014679/kwh;
$1.49 + $0.007722/kwh;
$1.49 + $0.008283/kwh;
$3.00 max.
$1,300 max.
$1,300 max.
Virginia Beach
$1.40 + $0.014771/kwh; $1.72 + $0.010057/kwh on first
$1.72 + $0.009253/kwh first
$3.00 max.
9,151 kwh; $0.002831/kwh 9,946 kwh; $ 0.001190/kwh
thereafter; $162.50 max.
thereafter; $162.50 max.
Waynesboro $0.70 + $0.007589/kwh; $1.15 + $0.007144/kwh;
$1.15 + $0.007409/kwh;
$5 max.
$15 max.
$15 max.
Williamsburg
$0.70 + $0.007468/kwh; $1.15 + $0.006947/kwh;
$1.15 + $0.006947/kwh;
$1 max.
$20 max.
$20 max.
Winchester $0.012/kwh; $3 max.
$0.011/kwh; 10,700 kwh max
$0.011/kwh; 10,700 kwh max
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are
excluded.)
Accomack
$0.00321/kwh
$0.00342/kwh
$0.00132/kwh
Albemarle
$0.0312831/kwh on first 128
$0.006161/kwh on first 48,693;
$0.005265/kwh on first 56,980;
kwh; $4 max.
$0.0016361/kwh thereafter $0.000934/kwh thereafter
Alleghany15% on first $1510% on first $50010% on first $500
Amelia20% on first $12.5020% on first $2520% on first $25
Amherst20% times min. provider charge + 20% times min. provider charge +20% times min. provider charge +
$0.015508/kwh; $3 max.
$0.014214/kwh; $20 max.
$0.014214/kwh; $20 max.
Appomattox20% times min. provider charge + 20% times min. provider charge+20% times min. provider charge +
$0.14768/kwh; $3 max.
$0.015279/kwh; $20 max.
$0.015279/kwh; $20 max.
Arlington N/A
$1.15 + $0.004989/kwh
$1.15 + $0.008022/kwh
Augusta
$1.40 + $0.015094/kwh; $2.29 + $0.014169/kwh;
$2.29 + $0.014169/kwh;
$3 max.
$30 max.
$30 max.
Bath
$0.00038/kwh
$0.00024/kwh
$0.00018/kwh
Bedford
$0.0075/kwh; $1.50 max.
$0.00605/kwh; $25 max.
$0.00735/kwh; $25 max.
Bland
$1.50 + $0.01515/kwh;
$1.50 + $0.00945/kwh;
$1.50 + $0.00945/kwh on first $3 max.
$30 max.
3,175 kwh; $0.00012/kwh on next
66,667 kwh.
Botetourt20% on first $1520% on first $1520% on first $15
Brunswick20% on first $1020% on first $10020% on first $100
Buchanan
$1.50 + $0.01515/kwh; $0.75 + $0.01125/kwh;
$0.75 + $0.0109/kwh;
$3 max.
$3 max.
$3 max.
Buckingham10% on first $1510% on first $10010% on first $100
Campbell
Greater of $0.01505/kwh or Greater of $0.03500/kwh or
Greater of $0.03000/kwh or
min. tax of $1.50; $3 max.
min. tax of $2.29; $3 max.
$2.29 min. tax; $3 max
Caroline20% of min. provider charge + 20% of min. provider charge +20% of min. provider charge +
$0.01672/kwh; $3 max. $0.01865/kwh; $10 max. $0.01865/kwh; $10 max.
Carroll
$0.01140/kwh; $3 max.
$0.0290/kwh; $20 max.
$0.01155/kwh; $50 max.
Charles City20% on first $1020% on first $1020% on first $10
Charlotte
$1.40 + $0.014432/kwh; $0.015398/kwh on first 176 kwh; $0.006583/kwh on first 412 kwh;
$2.50 max.
N/A Not applicable.
Consumers’ Utility Tax
189
Locality
Residential
Commercial
Industrial
Chesterfield
$1.40 + $0.015062/kwh; $1.15 + $0.007023/kwh on first $1.15 + $0.010995/kwh on first
$2 max.2,684 kwh; $0.000508/kwh on1,714 kwh; $0.000758/kwh on
2,685-195,597 kwh; 1,715-131,002 kwh;
Clarke
$1.40 + $0.015/kwh; $2.29 + $0.0140167/kwh
$2.29 + $0.0140167/kwh
$3 max.
on first 5,300 kwh; on first 5,300 kwh;
Craig
$0.01515/kwh; $1.50 min.
$0.01700/kwh; $1.50 min.
$0.01525/kwh; $1.50 min.
$3 max.
$9 max.
$9 max.
Culpeper
$0.14953/kwh; $3 max.
$0.14658/kwh; $10 max.
$0.14658/kwh; $10 max.
$1.40 min.
$2.29 min.
$2.29 min.
Cumberland20% on first $1520% on first $1520% on first $15
Dickenson20% of charge up to $320% of provider charge to $37.5020% of charge up to $75
Dinwiddie20% of charge up to $320% of provider charge to $3020% of provider charge to $30
Essex
$1.40 + 0.015094/kwh; $1.15 + $0.007261/kwh; $1.15 + $0.007261/kwh;
$3 max.
$10 max.
$10 max.
Fairfax
$0.56 + $0.00605/kwh; $1.15 + $0.00594/kwh;
$1.15 + $0.00707/ kwh;
$4 max.
$1,000 max.
$1,000 max.
Fauquier20% times min. provider charge + 10% times min. provider charge +10% times min. provider charge +
$0.016070/kwh; $0.007887/ kwh on first 1500
$0.007887/ kwh on first 1500
$3 max.
kwh; $0.007184/kwh thereafter;
kwh; $0.007184/kwh thereafter;
$100 max.
$100 max.
Floyd
$3/meter
$3/meter
$3/meter
Fluvanna
$1.40 + $0.017138/kwh; $1.40 + $0.017138/kwh; $1.40 + $0.017138/kwh;
$3 max.
$3 max.
$3 max.
Franklin
$0.01525/kwh; $1.50 min. $0.0400/kwh; $1.50 min.
$0.01600/kwh; $1.50 min.
$3 max.
$3 max. $40 max.
Frederick
$0.22 + $0.003/kwh; $0.30 + $0.0024/kwh on first 700 $0.30 + $0.0024/kwh on first 700
$3 max. kwh; $0.0015928/kwh thereafter kwh; $0.0015928/kwh thereafter
Gloucester20% on first $1510% on first $7510% on first $75
Goochland20% times min. provider charge + 20% times min. provider charge + 20% times min. provider charge +
$0.015164/kwh
$0.014866/kwh; $6 max.
$0.014866/kwh; $6 max.
Grayson
$0.0155/kwh, $1.50 min.
$0.0155/kwh, $1.50 min.
$0.0155/kwh, $1.50 min.
$3 max.
$20 max.
$40 max.
Greene20% on first $1520% on first $42.5020% on first $42.50
Greensville20% on first $1520% on first $15020% on first $150
Halifax20% times min. provider charge + 20% times min. provider charge + 20% times min. provider charge +
$0.014973/kwh; $3 max.
$0.016375/kwh on first 1,082 kwh; $0.016375/kwh on first 1,082 kwh;
$0.001070/ kwh thereafter
$0.001070/ kwh thereafter
Hanover
$3/meter
$3/meter
$3/meter
Henrico
$0.70 + $0.007537/kwh; $1.15 + $0.007130/kwh;
$1.15 + $0.007603/kwh;
$1 max. $10 max.
$10 max.
Henry20% of min. provider charge +20% of min. charge + 20% of min. provider charge +
$0.010374/kwh; $3 max.
$0.009794/kwh up to $3; $0.009794/kwh up to $3;
thereafter $0.003183/kwh
thereafter $0.003183/kwh
Highland
$0.015/kwh; $1.00 min.
$0.015/kwh; $1.00 min.
$0.015/kwh; $1.00 min.
$3 max.
$3 max.
$3 max.
Isle of Wight
$0.015626/kwh; $3.00 max.
$0.014766/kwh; $200 max.
$0.014766/kwh; $200 max.
King & Queen
$0.000380/ kwh on first 2,500 $0.000380/kwh on first 2,500
$0.000380/kwh on first 2,500
kwh; $0.000240/kwh 2,501-50,000 kwh; $0.000240/kwh 2,501-50,000
kwh; $0.000180/kwh thereafter King George
$1.05 + $0.011080/kwh; $1.15 + $0.007283/kwh;
$1.15 + $0.007283/kwh;
$1.50 max.
$10 max.
$10 max.
King William20% on first $1510% on first $10010% on first $100
Lee15% on first $1515% on first $1515% on first $15
Loudoun
$0.63 + $0.006804/kwh
$0.92 + $0.005393/kwh
$0.92 + $0.005393/kwh
Louisa15% on first $10015% on first $100
5% on first $100
Lunenburg20% on first $1520% on first $3020% on first $30
Madison20% of min. provider charge + 20% of min. provider charge +20% of min. provider charge +
$0.014473/kwh; $3 max.
$0.013966/kwh; $20 max.
$0.013966/kwh; $20 max.
Mathews20% on first $1020% on first $1020% on first $10
Mecklenburg
$3/meter
$3/meter
$3/meter
N/A Not applicable.
190
Tax Rates 2010
Locality
Residential
Commercial
Industrial
Middlesex20% on first $10
5% on first $50
5% on first $50
Montgomery20% on first $1520% on first $10020% on first $100
Nelson20% on first $1020% on first $1020% on first $10
New Kent
$0.70 + $0.07436/kwh;
$1.15 + $0.00764/kwh;
$1.15 + $0.007040/kwh;
not to exceed $1.50
not to exceed $10
not to exceed $10
Northampton20% on first $1520% on first $10020% on first $100
Northumberland
$3 max.
$3 max.
$3 max.
Orange20% on first $1520% on first $7520% on first $75
Patrick20% on first $1520% on first $1520% on first $15
Pittsylvania20% on first $1520% on first $10020% on first $100
Powhatan20% of min. provider charge20% of min. provider charge 20% of min. provider charge
+ $0.016231/kwh; $3 max.
+ $0.015071/kwh; $20 max.
+ $0.015071/kwh; $20 max.
Prince Edward
$2.50 max.
$40 max.
$40 max.
Prince George20% on first $1520% on first $20020% on first $200
Prince William
$1.40 + $0.01509/kwh;
$2.29 + $0.013487/kwh;
$2.29 + $0.013487/kwh;
$3 max.
$100 max.
$100 max.
Pulaski
$0.01525/kwh
$0.01415/kwh
$0.01515/kwh
Rappahannock20% on first $1520% on first $15
N/A
Richmond
$0.015/kwh; $3 max.
$0.015/kwh; $3 max.
$0.015/kwh; $3 max.
Roanoke $0.009/kwh; $0.90 min.
$0.00610/kwh; $0.90 min.
$0.00640/kwh; $0.90 min.
$1.80 max.
$600 max.
$600 max.
Rockbridge20% on first $1520% on first $5020% on first $50
Rockingham20% on first $1020% on first $10020% on first $100
Russell20% on first $1510% on first $20020% on first $1,000; 2% thereafter
Scott20% on first $1520% on first $37.5020% on first $75
Shenandoah20% on first $510% on first $10010% on first $100
Smyth20% of min. provider charge + 20% of min. provider charge + 20% of min. provider charge +
$0.01525/kwh; $3 max.
$0.0146/kwh; $20 max.
$0.0126/kwh; $200 max.
Southampton
$1.40 + $0.014543/kwh; $2.29 + $0.015199/kwh on first
$2.29 + $0.015199/kwh on first
$3 max. 3,219 kwh; $0.000365/kwh
3,219 kwh; $0.000365/kwh
thereafter; $1,500 max.
thereafter; $1,500 max.
Spotsylvania
$2/meter10% on first $300; 1% thereafter10% on first $300; 1% thereafter
Stafford
$0.014955/kwh; $3 max.
$0.006434/kwh; $2 max.
$0.006434/kwh; $2 max.
Sussex10% on first $1510% on first $15010% on first $150
Warren
$1.40 + $0.015 per kwh;
$2.29 + $0.0047223/kwh on first $2.29 + $0.0047223/kwh on first
$3 max.
5,300kwh; $0.000943/kwh thereafter 5,300kwh; +$0.000943/kwh thereafter
Washington
$1.50 + $0.01520/kwh; $1.50 + $0.01500/kwh on first $1.50 + $0.01500 on first 667 kwh;
$1.50 min. $3 max.
667 kwh; $0.00105/kwh $0.00105/kwh thereafter;
thereafter; $1.50 min. $100 max. $1.50 min. $100 max.
Westmoreland
$3.00/meter
N/A
N/A
Wise
$0.015625/kwh; $1.50 min.
$0.01900/kwh; $1.50 min.
$0.01800/kwh; $1.50 min.
$3.00 max.
$7.50 max.
$15.00 max.
Wythe20% on first $1520% on first $20020% on first $1,000; 1% thereafter
Abingdon
$0.00750/kwh; $10 max.
$0.00750/kwh; $25 max.
$0.00550/kwh; $100 max.
Alberta
$1.40 + $0.015243/kwh;
$2.29 + $0.014663/kwh;
$2.29 + $0.014663/kwh;
$3 max.
$20.00 max.
$20.00 max.
Altavista
$1.40 min.; $3.00 max.
$2.29 min.; 3.00 max.
$2.29 min.; $3.00 max.
Amherst
8% of min. provider charge +
8% of min. provider charge + 8% of min. provider charge +
$0.00650/kwh; $1.20 max.
$0.00500/kwh
$0.00500/kwh
Appalachia
$3.00/meter
N/A
N/A
N/A Not applicable.
191
Locality
Residential
Commercial
Industrial
Towns (continued)
Ashland
$0.70 + $0.007525/kwh; $1.15 + $0.007342/kwh;
$1.15 + $0.007342/kwh;
$1 max.
$10 max.
$10 max.
Berryville
$0.0034/kwh; $3 max.
$0.00195/kwh; $10 max.
$0.000065/kwh; $10 max.
Big Stone Gap
$0.80 + $0.009644/kwh;
$1.50 + $0.0123367/kwh;
$7.00 + $0.0057034/kwh;
$3 max.
$10 max.
$10 max.
Blacksburg
$0.01135/kwh; $2.25 max.
$0.01115/kwh; $7.50 max.
$0.012000/kwh; $7.50 max.
Blackstone
$6.22 base charge;
First 20 kwh free;
First 20 kwh free;
$0.07315/kwh on first 800 kwh,
$6.71 on first 2,500 kwh
$6.71 on first 2,500 kwh
$0.08118/kwh next 1,700 kwh,
$0.07686/kwh next 500 kwh,
$0.07686/kwh next 500 kwh,
$0.08174/kwh next 47,500 kwh,
$0.05640/kwh next 47,000 kwh,
$0.05640/kwh next 47,000 kwh,
$0.8198/kwh over 50,000 kwh
$0.05664/kwh over 50,000 kwh
$0.05664/kwh over 50,000 kwh
Basic charge $11.63/month
Basic charge $11.63/month
Bluefield
0.75% provider’s total charge
0.75% provider’s total charge
N/A
Boones Mill20% on first $1520% on first $1520% on first $200
Bowling Green
$1.40 + $0.015094/kwh; $2.29 + $0.014597/kwh;
$2.29 + $0.014597/kwh;
$3 max.
$10 max.
$10 max.
Boydton15% on first $1015% on first $5015% on first $50
Bridgewater
$0.0142/kwh; $1.50 max.
$0.0125/kwh on first 6,300 kwh;
$0.0125/kwh on first 6,300 kwh;
Broadway15% on first $1015% on first $10015% on first $100
Brookneal
$1.40 + $0.014815/kwh;
$2.29 + $0.029583/kwh;
$2.29 + $0.029583/kwh
$3 max.
$3 max.
$3 max.
Buchanan20% on first $1520% on first $1520% on first $15
Cedar Bluff20% on first $1520% on first $5020% on first $50
Chase City20% on first $1020% on first $10020% on first $100
Chatham20% on first $15
7% on first $100
7% on first $100
Chilhowie
$0.04500/kwh or 20% times $0.01456/kwh or 20% times
$0.0158125/kwh or 20% times
min. provider charge; $3 max.
Chincoteague
$1.50 on first 5 kwh; $3.50 on first 5 kwh; $3.50 on first 5 kwh;
Christiansburg
$0.0149/kwh; $2 max.
$0.0125/kwh; $20 max.
$0.0125/kwh; $20 max.
Clarksville
$1.40 + $0.014839/kwh;
$2.29 + $0.014191/kwh;
$2.29 + $0.014191/kwh;
$3 max. $20 max.
$20 max.
Clifton Forge
$1.40 + $0.015094/kwh;
$2.29 + $0.014401/kwh;
$2.29 + $0.014401/kwh;
$3 max.
$$25 max
$25 max.
Clintwood
$0.01510/kwh; $3.00 max.
$0.1500/kwh; $10 max.
$0.03200/kwh; $10 max.
Coeburn
Greater of $0.01/kwh or Greater of $0.01/kwh or Greater of $0.01/kwh or
20% x min.provider charge; 20% x min. provider charge; 20% x min. provider charge;
$3 max.
$3 max.
$3 max.
Damascus
$0.01515/kwh
$0.015/kwh for 1st 667 kwh;
$0.0135/kwh for 1st 740 kwh;
$0.001/kwh up to 240,667 kwh
$0.00095 for up to 253,372 kwh
Dayton
$0.0373/kwh; $1.50 max.
$0.00251/kwh on first 625 kwh;
$0.00251/kwh on first 625 kwh;
Dillwyn
0 to 2,500 kwh: 0.00038/kwh
0-2,500 kwh: 0.00038/kwh;
N/A
2,501-50,000 kwh: 0.00024/kwh
Drakes Branch
$1.40 + $0.014418/kwh;
$2.29 + $0.015319/kwh on first
$2.29 + $0.015319/kwh on first
$2.50 max.177 kwh; $0.000723/kwh177 kwh; $0.000723/kwh
thereafter
thereafter
Dublin10% on first $1310% on first $10010% on first $100
Dumfries15% on first $2015% on first $2015% on first $20
Edinburg
$1.00/meter
$5.00/meter
N/A
Exmore10% on 1st $1510% on 1st $10010% on 1st $100
Farmville20% on first $1520% on first $30020% on first $300
Front Royal
$0.03/kwh; $3 max.
N/A
N/A
Glade Spring20% on first $6.2515% on first $83.3315% on first $83.33
Glasgow20% on first $1520% on first $1520% on first $15
N/A Not applicable.
192
Tax Rates 2010
Locality
Residential
Commercial
Industrial
Towns (continued)
Glen Lyn
9% on first $15
9% on first $15
9% on first $15
Gordonsville20% on first $1520% on first $1520% on first $15
Goshen
$1.40 + $0.015094/kwh;
$2.29 + $0.014524/kwh;
$2.29 + $0.14524/kwh;
$3.00 max.
$10.00 max.
$10.00 max.
Grottoes15% on first $1015% on first 10015% on first $100
Grundy10% on first $1510% on first $1510% on first $15
Halifax20% on first $15.0020% on first $50.00;20% on first $150.00;
1% on excess1% on excess
Hamilton
$0.006804/kwh; $2.70 max.
$0.00005393/kwh; $72 max.
N/A
Haymarket
$0.012837/kwh
$0.012786/kwh
$0.012786/kwh
Haysi20% on first $1520% on first $5020% on first $50
Herndon
$1.40 + $0.015082/kwh; $2.29 + $0.014536/kwh;
$2.29 + $0.014536/kwh;
$3 max.
$30 max.
$30 max.
Hillsville
$0.0151/kwh; $3.00 max.
$0.0125/kwh; $20 max. $0.0185/kwh; $40 max.
Hurt
$1.80 + $0.015084/kwh; $3 max. $2.29 + $0.017726/kwh; $3 max. $2.29 + $0.017726/kwh; $3 max.
Independence
$0.01525/kwh; $3 max.
$0.00580/kwh; $20 max.
$0.01300/kwh; $40 max.
Iron Gate
$1.05 + $0.011419/kwh
$1.72 + $0.010015/kwh
$1.72 + $0.010015/kwh
Kenbridge
$1.40 + $0.015094/kwh;
$2.29 + $0.014394/kwh;
$2.29 + $0.013969/kwh;
$3 max.
$15 max.
$15 max.
Keysville
$0.014474/kwh
$0.026876/kwh
$0.014245/kwh
Kilmarnock
$1.40 + $0.014932/kwh; $2.29 + $0.015588/kwh;
$2.29 + $0.015588/kwh;
$3 max.
$6 max.
$6 max.
La Crosse15% on first $1515% on first $10015% on first $100
Lawrenceville
0.015132/kwh; $3 max.
$0.010628/kwh; $30 max.
$0.010628/kwh; $30 max. Lebanon20% on first $15; $3 max.20% on first $15; $3 max.20% on first $15; $3 max.
Leesburg
$1.12 + $0.012047/kwh; $1.84 + $0.010707/kwh;
$1.84 + $0.010707/kwh;
$2.40 max.
$48 max.
$48 max.
Lovettsville
$0.49 + $0.0052/kwh; $1.05 max. $0.80 + $0.0049/kwh; $7 max.
$0.80 + $0.0049/kwh; $7 max.
Luray
$0.0007095/kwh; $1.50 min.
$0.0008462/kwh; $1.50 min.
$0.00005309/kwh; $1.50 min.
$3 max.
$3 max.
$3 max.
Marion20% on first $520% on first $5020% on first $250
Middleburg
$1.26 + $0.013424/kwh;
$1.26 + $0.007421/kwh;
$1.26 + $0.007421/kwh
$2.70 max.
$33 max.
$33 max.
Middletown
$0.50 + $0.003/kwh; $3 max.
$0.50 + $0.003/kwh; $3 max.
$0.50 + $0.003/kwh; $3 max.
Montross
$0.031283/kwh; $3 max.
$0.006161/kwh on first 48,693kwh; $0.006161/kwh on first 48,693kwh;
$0.001636/kwh thereafter; $0.001636/kwh thereafter; $10 max.
$10 max.
Mount Jackson
$007498/kwh; $3 max.
$0.007298/kwh; $5 max.
$0.007298/kwh; $5 max.
Narrows18% on first $1518% on first $1518% on first $15
New Market10% on first $1510% on first $10010% on first $100
Occoquan
$1.05 + $0.011881/kwh; $1.72 + $0.010517/kwh;
$1.72 + $0.010517/kwh;
$2.25 max.
$9 max.
$9 max.
Onancock
$0.70 + $0.0033/kwh
$0.50 + $0.0035/kwh
$0.50 + $0.0014/kwh
Orange
$1.40 + $0.015101/kwh;
$2.29 + $0.0143/kwh;
$2.29 + $0.0143/kwh;
$3.00 max.
$30 max.
$30 max.
Pearisburg
$2/meter
$6/meter
$6/meter
Pennington Gap
$0.80 + $0.009644/kwh; $0.80 + $0.009644/kwh; N/A
$3 max.
$3 max.
Pound20% on first $1520% on first $1520% on first $15
Pulaski15% on first $1515% on first $25015% on first $250
Purcellville
$1.05 + $0.011363/kwh;
$1.72 + $0.010204/kwh;
$1.72 + $0.010204/kwh;
$2.25 max.
$45 max.
$45 max.
Remington
$0.70 + $0.007458/kwh; $1.15 + $0.00702/kwh;
$1.15 + $0.00702/kwh;
$1.50 max.
$15 max.
$15 max.
Rich Creek20% * min. provider charge +20% * min. provider charge +20% * min. provider charge +
$0.01510/kwh; $2 max.
$0.1770/kwh; $6 max.
$0.01450/kwh; $6 max.
N/A Not applicable.
193
Locality
Residential
Commercial
Industrial
Towns (continued)
Rocky Mount10% on first $2010% on first $5010% on first $150
Round Hill
$1.26 + $0.013424/kwh;
$1.26 + $0.007421/kwh;
$1.26 + $0.007421/kwh;
$2.70 max.
$33 max.
$33 max.
Rural Retreat
$0.0151/kwh; $3 max.
$0.0150/kwh; $15 max.
$0.0150/kwh; $15 max.
Saint Paul
$0.015/kwh to 200 kwh;
$0.015/kwh to 500 kwh;
$0.015/kwh to 1,000 kwh;
$3 max.
$7.50 max.
$15 max.
Scottsville
$0.03/kwh for first 100 kwh
$0.006161/kwh for first $0.00525/kwh for first 56,980 kwh;
48,693 kwh; $0.001636 thereafter $0.000934 thereafter
Smithfield10% on first $1010% on first $70010% on first $700
South Boston
$0.70 + $0.007157/kwh;
$1.15 + $0.006469/kwh;
$1.15 + $0.008963/kwh;
$3 max.
$300 max.
$300 max.
South Hill
$1.05 + $0.011429/kwh; $1.72 + $0.010708/kwh; $1.72 + $0.010708/kwh;
$2.25 max.
$15 max.
$15 max.
Stanley
$0.0025/kwh; $.75 max.
$0.0025/kwh; $.75 max.
$0.0025/kwh; $.75 max.
Stephens City
$0.50 + $0.003/kwh
$1.00 + $0.003/kwh
$1.00 + $0.003/kwh
Strasburg
$0.70 + $0.007498/kwh; 10% on first $10010% on first $10
$1 max.
Surry10% on first $1010% on first $10010% on first $100
Tappahannock
$1.40 + $0.015097/kwh; $2.29 + $0.016504/kwh;
$2.29 + $0.016504/kwh;
$2 max.
$5 max.
$5 max.
Timberville
$2.00 max.
$20.00 max.
$20.00 max.
Victoria15% on first $1515% on first $20015% on first $200
Vienna
$1.40 + $0.015111/kwh; $1.72 + $0.010200/kwh;
$1.72 + $0.010200/kwh;
$3 max.
$45 max.
$45 max.
Vinton $0.00900/kwh
$0.00610/kwh
$0.00640/kwh
Wakefield
$0.00038/kwh on first 2,500 kwh; $0.00038/kwh on first 2,500 kwh; $0.00038/kwh on first 2,500 kwh;
$0.00024/kwh on 2,501-50,000 kwh; $0.00024/kwh on 2,501-50,000 kwh; $0.00024/kwh on 2,501-50,000 kwh;
Warrenton
$0.0158865/kwh; $3 max.
$0.015009/kwh; $20 max.
$0.015009/kwh; $20 max.
Warsaw
$0.015/kwh; $1 max.
$0.015/kwh; $1 max.
$0.015/kwh; $1 max.
Waverly
$1.05 + $0.011250/kwh;
$1.72 + $0.011334/kwh;
$1.72 + $0.011334/kwh;
$1.50 max.
$7.50 max.
$7.50 max.
Weber City20% on first $1520% on first $37.50
$20% on first $75
West Point
$1.40 + $0.015094/kwh; $3 max. $1.15 + $0.007319/kwh; $10 max. $1.15 + $0.007319/kwh; $10 max.
Windsor20% of provider’s min. charge +20% of provider’s min. charge +20% of provider’s min. charge +
$0.015626/kwh; $3 max.
$0.014766/kwh; $200 max.
$0.014766/kwh; $200 max.
Wise
$0.80 + $0.009644/kwh;
$1.50 + $0.0123367/kwh;
$7.50 + $0.0047528/kwh;
$3 max.
$10 max.
$10 max.
Woodstock
$1.00 + $0.007585/kwh; $1.25 + $0.007520/kwh;
$1.25 + $0.007520/kwh;
$1.25 max.
$5 max.
$10 max.
Wytheville
$0.01135/kwh; $2.25 max.
$0.01/kwh; $11.25 max.
$0.0112/kwh; $11.25 max.
N/A Not applicable.
194
Tax Rates 2010
Table 13.2
Utility Consumers’ Monthly Tax on Gas, 2010
Locality
Residential
Commercial
Industrial
Cities (Note: All cities responded to this survey. Those that answered “not applicable” to all items in the table are excluded.)
Alexandria
$1.28 + $0.124444/ccf; $1.42 + 0.050213/ccf interrup-
$1.42 + 0.050213/ccf
not to exceed $2.40 x # units
tible; $4.50 + $0.00367/ccf
Buena Vista20% on first $15 20% on first $15020% on first $150
Charlottesville
$10 service charge $10 service charge
$10 service charge
0-3,000cf: $18.5264/mcf
0-3,000cf: $18.5264/mcf
0-3,000cf: $18.5264/mcf
3,001-6,000 cf: $17.4148/mcf
3,001-6,000 cf: $17.4148/mcf
3,001-6,000 cf: $17.4148/mcf
6.001-150,000 cf: $15.5622/mcf 6.001-150,000 cf: $15.5622/mcf 6.001-150,000 cf: $15.5622/mcf
Over 150,000 cf: $15.1916/mcf
Over 150,000 cf: $15.1916/mcf
Over 150,000 cf: $15.1916/mcf
Chesapeake
$1.88/meter
$4.00/meter + $0.155/ccf;
$4.00/meter + $0.155/ccf;
$112.50 max.
$112.50 max.
Colonial Heights
$2.45 + $0.092/ccf; $3 max.
$4.00 + $0.084/ccf; $60 max.
$4.00 + $0.0840/ccf; $60 max.
Covington
6% min. provider charge10% min. provider charge10% min. provider charge
+ $0.05601/ccf; $6 max.
+ $0.07783/ccf over + $0.07783/ccf over 64 ccf;
64 ccf; $8,000 max./year
$8,000 max./year
Danville
$0.27 + $0.0485/ccf
$0.68 + $0.0446/ccf
$0.95 + $0.0445/ccf; $60 max.
Fairfax
$1.05 + $.05709/ccf; $1.27 + $0.05295/ccf;
$1.27 + $0.05295/ccf;
$2.25 max.
$75 max.
$75 max.
Falls Church
$0.70 + $0.0039/ccf; $0.676 + $0.04098/ccf
$0.676 + $0.098/ccf
$5 max.
Fredericksburg
$2; $3 for multifamily unit
$5.65 + $0.091390/ccf on first $5.65 + $0.091390/ccf on first
835 ccf; $0.00843/ccf thereafter
835 ccf; $0.00843/ccf thereafter
Hampton
$1.98 + $0.191/ccf; $2.78 + $0.135199/ccf on first
$2.78 + $0.135199/ccf on first
$2.40 max.130 ccf; $0.032578/ccf 130 ccf; $0.032578/ccf
Harrisonburg
$1/meter
$2.33 + $0.0775/ccf; $2.33 + $0.0775/ccf;
$15 max.
$15 max.
Lexington
$3
$100
$100
Lynchburg $0.86 + $0.05088/ccf
$1.63 + $0.02689/ccf
$1.63 + $.00256/ccf
Manassas
$2.45 + $0.027/ccf; $3 max.
$4.65 + $0.06/ccf; $100 max.
$4.65 + $0.06/ccf; $100 max.
Manassas Park20% of min. provider 20% of min. provider charge + 20% of min. provider charge +
charge + $0.193/ccf; $3 max.
$0.1557/ccf on first 200 ccf;
$0.1530/ccf thereafter; $0.1530/ccf thereafter;
$150 max.
$150 max.
Newport News $1.51/meter
$1.29 + 0.067602/ccf on first
$1.29 + 0.067602/ccf on first
128.91 ccf; $0.032576/ccf128.91 ccf; $0.032576/ccf
Norfolk $1.50, pro-rated per day if $3.225 + $0.167821/ccf on first
$3.225 + $0.167821/ccf on first
less than 26 days
70 ccf; $0.161552/ccf on
70 ccf; $0.161552/ccf on
70-430 ccf; $0.15363/ccf
70-430 ccf; $0.15363/ccf
Norton20% on first $37.5020% on first $37.5020% on first $37.50
Petersburg $2.45 + $0.092/ccf; $3.49 + $0.063/ccf; $3.49 + $0.063/ccf;
$3 max.
$7.50 max.
$7.50 max.
Poquoson
$1.98 + $0.0188374/ccf; $1.29 + $0.068855/ccf;
$1.29 + $0.068855/ccf;
$3 max.
$10 max.
$10 max.
Portsmouth $2.45 + $0.18/ccf; $4.65 + $0.10/ccf;
$4.65 + $0.10/ccf;
$3 max.
$400 max.
$400 max.
Radford
$0.025/ccf; $3 max.
$0.25/ccf; $40 max.
$0.25/ccf; $40 max.
Richmond $1.78 + $0.10091/ccf;
Small volume: $2.88 + $120 + $0.011835/ccf
$4 max.
$0.1739027/ccf; large volume:
$24 + $0.07163081/ccf
Note: “cf” stands for cubic feet; “ccf” stands for hundred cubic feet; “mcf” stands for thousand cubic feet.
195
Table 13.2 Utility Consumers’ Monthly Tax on Gas, 2010 (continued)
Locality
Residential
Commercial
Industrial
Cities (continued)
Roanoke
Greater of $0.13/ccf or Greater of $0.08/ccf or Greater of $0.008/ccf or
12% min. provider charge12% min. provider charge12% min. provider charge
Salem
6% on first $15
6% on first $5,000
6% on first $5,000
Staunton
$2/meter
$4.65 + $0.1832269/ccf;
$4.65 + $0.1832269/ccf;
$20 max.
$20 max.
Suffolk
$1.98 + $0.166183/ccf;
$1.67 + $0.08904/ccf;
$1.67 + $0.08904/ccf;
$3.00 max.
$1,300 max.
$1,300 max.
Virginia Beach
$1.98 + $0.162451/ccf; $1.94 + $0.097668/ccf on first
$1.94 + $0.097668/ccf on first
$3 max.
961 ccf; $0.031362 thereafter;
961 ccf; $0.031362 thereafter;
$162.50 max.
$162.50 max.
Waynesboro $1.23 + $0.07145/ccf; $2.33 + $0.07384/ccf;
$2.33 + $0.07384/ccf;
$5 max.
$15 max.
$15 max.
Williamsburg
$0.70 + $0.14/ccf; $1.15 + $0.0243/ccf;
$1.15 + $0.0243/ccf;
$1 max.
$20 max.
$20 max.
Winchester $0.22/ccf; $3 max.
$0.15/ccf on first 800 ccf
$0.15/ccf on first 800 ccf
Accomack10% on first $15; 2% thereafter10% on first $100; 2% thereafter10% on first $100; 2% thereafter
Albemarle
$1.25/ccf on first 1.6 ccf
$0.0638/ccf on first 4,500 ccf; $0.0638/ccf on first 4,500 ccf;
$0.0110/ccf thereafter for non-
$0.0110/ccf thereafter for non
interruptible service; $0.0588/ccf interruptible service; $0.0588/ccf
on first 4,770 ccf interruptible
on first 4,770 ccf interruptible
Alleghany15% on first $1510% on first $50010% on first $500
Amherst20% min. provider charge + 20% min. provider charge +20% min. provider charge +
$0.01867/ccf; $3 max.
$0.15566/ccf; $20 max.
$0.15566/ccf; $20 max.
Arlington N/A
$0.845 + $0.05017/ccf; inter-
$0.845 + $0.05017/ccf; inter
ruptible non-residential $4.50 + ruptible non-residential $4.50 +
$0.00913/ccf
$0.00913/ccf
Bedford
$1.25 + $0.04/ccf; $2.35 + $0.04/ccf;
$2.35 + $0.04/ccf;
$1.50 max.
$25 max./mo
$25 max./mo
Brunswick20% on first $1020% on first $10020% on first $100
Buchanan
$0.069/ccf; $3 max.
$0.048/ccf; $3 max.
N/A
Campbell
$2.45 + $0.05/ccf; $3 max.
$2.45 + $0.05/ccf; $3 max.
$2.45 + $0.05/ccf; $3 max.
Caroline20% min. provider charge + 20% min. provider charge + 20% min. provider charge +
$0.18670/ccf; $3 max.
$0.15566/ccf; $10 max.
$0.15566/ccf; $10 max.
Chesterfield
$2/meter
$2.00 + $0.010010 on first 50,000 $2.00 + $0.010010 on first 50,000
ccf; $0.00005 thereafter
ccf; $0.00005 thereafter
Clarke20% on first $1520% on first $75; 4% thereafter20% on first $75; 4% thereafter
Dinwiddie20% on first $1520% on first $15020% on first $150
Fairfax
$0.56 + $0.05259/ccf; $4 max.
$0.845 + $0.04794/ccf; $0.845 + $0.04794/ccf; $300 max.
$300 max.
Fauquier20% min. provider charge + 10% min. provider charge +10% min. provider charge +
0.1867/ccf; $3 max.
$0.07783/ccf; $100 max.
$0.07783/ccf; $100 max.
Floyd
$3/meter
$3/meter
$3/meter Franklin
$0.12183/ccf; $0.12183/ccf; $0.12183/ccf;
$1.50 min.; $3 max.
$1.50 min.; $3 max.
$1.50 min; $40 max.
Frederick
$0.04 times non-metered + $0.04 times non-metered +
$0.04 times non-metered +
$0.055/ccf; $3 max. $0.04 on first 6000 ccf; $0.04 on first 6000 ccf;
$0.033/ccf on next 24,000; $0.033/ccf on next 24,000;
$0.025/ccf thereafter
Goochland20% min. provider charge + 20% min. provider charge + 20% min. provider charge +
$0.1867/ccf; $3 max.
$0.015566/ccf; $6 max.
$0.015566/ccf; $6 max.
Grayson $15/meter 20%; $1,000 max.20%; $200 max.
Greensville
N/A20% on first $15020% on first $150
Halifax20% min. provider charge + 20% min. provider charge +20% min. provider charge +
$0.1867/ccf; $3 max.
Hanover
$3/meter
$3/meter
$3/meter
Henry20% min. provider charge +20% min. provider charge +20% min. provider charge +
$0.015192/ccf; $3 max./mo;
$0.14974/ccf to $3 tax;
$0.14521/ccf to $3 tax;
$0.04867 thereafter $0.04719ccf thereafter
Isle of Wight
$0.1867/ccf; $3.00 max.
$0.15716/ccf; $200 max.
$0.15716/ccf; $100 max.
N/A Not applicable.
196
Tax Rates 2010
Locality
Residential
Commercial
Industrial
King George
$3 max.
N/A
N/A
Lee15% of first $1515% of first $1515% of first $15
Loudoun
$0.63 + $0.06485/ccf
$0.0676 + $0.03034/ccf
$0.676 + $0.03034/ccf
Madison20% min. provider charge + 20% min. provider charge + 20% min. provider charge +
$0.1867/ccf; $3 max.
$0.15566/ccf; $20 max.
$0.15566/ccf; $20 max.
Mecklenburg
$3/meter
$3/meter
$3/meter
Montgomery20% on first $1520% on first $10020% on first $100
New Kent10% min. provider charge +10% min. provider charge +10% min. provider charge +
$0.08273/ccf; $1.50 max.
$0.05945/ccf; $10 max.
$0.05945/ccf; $10 max.
Northampton20% on first $1520% on first $10020% on first $100
Pittsylvania20% on first $1520% on first $10020% on first $100
Powhatan20% min. provider charge + 20% min. provider charge +20% min. provider charge +
$0.18670/ccf; $3 max.
$0.15566/ccf; $20 max.
$0.15566/ccf; $20 max.
Prince George
$3.00/meter
$30.00/meter
$30.00/meter
Prince William
$1.60 + $0.06/ccf; $3.00 max.
$3.35 + $0.085/ccf; $100 max.
$3.35 + $0.085/ccf; $100 max.
Pulaski
$0.15492/ccf
$0.14618/ccf
$0.14618/ccf
Rappahannock
N/A N/A 20% on first $15
Roanoke $0.12183/ccf; $0.90 min.
$0.12183/ccf; $0.90 min.
$0.12183/ccf; $0.90 min.
$1.80 max.
$600 max.
$600 max.
Rockbridge20% on first $1520% on first $5020% on first $50
Rockingham20% on first $1020% on first $1020% on first $10
Russell20% on first $1520% on first $37.5020% on first 37.50
Scott20% on first $1520% on first $37.5020% on first $75
Smyth20% min. provider charge +20% min. provider charge +20% min. provider charge +
$0.015492/ccf; $3 max.
$0.014618/ccf; $20 max.
$0.013842/ccf; $200 max.
Spotsylvania
$2/meter10% on first $300; 1% thereafter10% on first $300; 1% thereafter
Stafford
$0.06/ccf; $3 max.
$0.085/ccf; $100 max.
$0.085/ccf; $100 max.
Sussex10% on first $15
$2.00 + $0.186/ccf; $4.00 + $0.115/ccf;
$15 max.
$15 max.
Warren
$0.22/ccf; $3 max.
$0.16/ccf; $128 max.
$0.16/ccf; $128 max.
Washington
$0.135/ccf; $2.50 (small), $12.30 (large) $2.50 (small), $12.30 (large)
$1.20 min.; $3 max.
+ $0.10/ccf on first 100 ccf;
+ $0.10/ccf on first 100 ccf;
+ $0.075/ccf thereafter; + $0.075/ccf thereafter;
$100 max.
$100 max.
Wythe20% on first $1520% on first $20020% on first $l,000; l% thereafter
Abingdon
$0.0212/ccf; $7 max.
$0.0104/ccf; $25 max.
$0.0104/ccf; $100 max.
Altavista
$2.45; $3 max.
$2.45; $3 max.
$2.45; $3 max.
Amherst20% min. provider charge +20% min. provider charge +20% min. provider charge +
$0.1867/ccf; $3 max.
$0.15566/ccf; $20 max.
$0.15566/ccf; $20 max.
Ashland
$0.10 + $0.10/ccf; $1.00 + $0.10/ccf;
$1.00 + $0.10/ccf;
$0.50 max.
$10 max.
$10 max.
Berryville
$0.21/ccf; $3 max.
$0.055/ccf; $10 max.
$0.055/ccf; $10 max.
Blacksburg
$0.1891/ccf; $2.25 max.
$0.07955/ccf; $7.50 max.
$0.07955/ccf; $7.50 max.
Bowling Green20% on first $1520% on first $5020% on first $50
Bridgewater
$0.0251/ccf; $1.50 max.
$0.0124/ccf on first 1,225 ccf;
$0.0124/ccf on first 1,225 ccf;
Broadway15% on first $1015% on first $10015% on first $100
Brookneal20% on first $1520% on first $1520% on first $15
Cedar Bluff20% on first $1520% on first $5020% on first $50
Chase City20% on first $1020% on first $10020% on first $100
Chatham20% on first $15
7% on first $100 7% on first $100
Chilhowie
$0.0552/ccf; $3 max.
$0.0835/ccf; $50 max.
$0.0065/ccf; $250 max.
Christiansburg
$0.0946/ccf; $2 max.
$0.0766/ccf; $20 max.
$0.0225/ccf; $20 max.
Clifton Forge
$2.45 + $0.15566/ccf; $3 max.
$4.65 + $0.15566/ccf; $25 max.
$4.65 + $0.15566/ccf; $25 max.
Dayton
$0.0240/ccf; $1.50 max.
$0.0170/ccf; $15 max.
$0.0170/ccf; $15 max.
Dublin10% on first $1310% on first $10010% on first $100
Dumfries15% on first $2015% on first $2015% on first $20
Exmore10% on 1st $1510% on 1st $10010% on 1st $100
N/A Not applicable.
197
Locality
Residential
Commercial
Industrial
Towns (continued)
Glade Spring20% on first $6.2515% on first $83.3315% on first $83.33
Glasgow20% on first $1520% on first $1520% on first $15
Gordonsville20% on first $1520% on first $1520% on first $15
Halifax20% on first $1520% on first $50; 1% thereafter20% on first $150; 1% thereafter
Hamilton
$0.064852/ccf; $2.70 max.
$0.030340/ccf; $72 max.
N/A
Haymarket
$0.750/ccf
$0.675/ccf
$0.675/ccf
Herndon
$2.45 + $0.183/ccf; $4.65 + $0.086/ccf; $4.65 + $0.086/ccf;
$3 max.
$30 max.
$30 max.
Hillsville
$1.00 + $0.133/ccf; $2.50 max.
$2.00 + $0.126/ccf; $20 max.
$2.00 + $0.126/ccf; $50 max.
Hurt
$2.45 + $0.10/ccf; $3 max.
$2.45 + $0.10/ccf; $3 max.
$2.45 + $0.10/ccf; $3 max.
Iron Gate
$1.05 + $0.062402/ccf
$1.05 + $0.062403/ccf
$1.05 + $0.062403/ccf
Lawrenceville
$0.18670/ccf; $3 max.
$0.15566/ccf; $30 max.
$0.15566/ccf; $30 max.
Lebanon20% on first $15; $3 max.20% on first $15; $3 max.20% on first $15; $3 max.
Leesburg
$1.12 + $0.07172/ccf; $1.35 + $0.5352/ccf;
$1.35 + $0.5352/ccf;
$2.40 max.
$48 max.
$48 max.
Luray
$2/meter
$0.08274/ccf; $0.08274/ccf;
$4.65 min.; $20 max.
$4.65 min.; $20 max.
Marion20% on first $520% on first $5020% on first $250
Middleburg
$0.0288/ccf; $3 max.
$0.029/ccf; $33 max.
$0.029/ccf; $33 max.
Middletown
$0.50 + $0.03/ccf; $3 max.
$0.50 + $0.03/ccf; $3 max.
$0.50 + $0.03/ccf; $3 max.
New Market10% on first $1510% on first $10010% on first $100
Occaquan
$1.35 + $0.01416/ccf; $2.25 max. $2.51 + $0.0627327/ccf; $9 max. $2.51 + $0.0627327/ccf; $9 max.
Onancock10% on first $15; 2% thereafter10% on first $100; 2% thereafter N/A
Pearisburg
$2/meter
$6/meter
$6/meter
Pound20% on first $1520% on first $10020% on first $100
Pulaski15% on first $1515% on first $25015% on first $250
Purcellville15% on first $15; $2.25 max.15% on first $300; $45 max.15% on first $300; $45 max.
Rich Creek20% min. provider charge +20% min. provider charge +20% min. provider charge +
$0.1863/ccf; $2 max.
$0.015566/ccf; $6 max.
$0.015566/ccf; $6 max.
Round Hill
$0.0288/ccf; $3 max.
$0.079/ccf; $33 max.
$0.079/ccf; $33 max.
Rural Retreat
$0.166/ccf; $3 max.
$2.344 + $0.158/ccf;
$2.344 + $0.158/ccf;
$15 max.
$15 max.
Saint Paul
$0.01/ccf; $3 max
$0.01/ccf; $7.50 max.
$0.01/ccf; $7.50 max.
Smithfield10% on first $1010% on first $70010% on first $700
South Hill
$1.50/meter
$3.49 + $0.065/ccf;
$3.49 + $0.065/ccf;
$15 max.
$15 max.
Stephens City
$0.50 + $0.03/ccf; $3 max.
N/A
N/A
Surry10% on first $1010% on first $10010% on first $100
Timberville
$2/meter
$20/meter
$20/meter
Vienna
$1.40 + $0.18356/ccf; $1.27 + $0.10760/ccf;
$1.27 + $0.10760/ccf;
$3 max.
$45 max.
$45 max.
Vinton $0.12183/ccf
$0.12183/ccf
$0.12183/ccf
Warrenton
$0.0186/ccf; $3 max.
$0.015566/ccf; $20 max.
$0.015566/ccf; $20 max.
Weber City20% on first $1520% on first $37.5020% on first $75
Woodstock
$1 + $0.10/ccf; $1.25 + $0.10/ccf;
$1.25 + $0.10/ccf;
$1.25 max.
$5 max.
$10 max.
Wytheville
$0.90 + $0.1333/ccf; $1.875 + $0.126/ccf;
$1.875 + $0.126/ccf;
$2.25 max.
$11.25 max.
$11.25 max.
N/A Not applicable.
198
Tax Rates 2010
Table 13.3
Utility Consumers’ Monthly Tax on Water, 2010
Locality
Residential
Commercial
Industrial
Alexandria15%15% on first $15015% on first $150
Bristol
5%
5%
5%
Buena Vista20% on first $15 charge20% on first $15020% on first $150
Charlottesville
$4 svc. charge + $48.17/mcf $4 svc. charge + $48.17/mcf $4 svc. charge + $48.17/mcf ($37.00/mcf from Oct.-Apr.)
($37.00/mcf from Oct.-Apr.)
($37.00/mcf from Oct.-Apr.)
Fairfax15% on first $1515% on first $50015% on first $500
Falls Church10% on first $150
8% 8% Franklin20% on first $1516.5% on first $1,00016.5% on first $1,000
Harrisonburg10% on first $1010% on first $150 10% on first $150
Martinsville
$1.00a
$1.00a
$1.00a Norfolk 25% on first $22.5025% on first $75; 15% thereafter25% on first $75; 15% thereafter
Petersburg 20% on first 30,000 cf15% on first 30,000 cf15% on first 30,000 cf
Portsmouth 20% on first $2,00020% on first $2,00020% on first $2,000
Roanoke12% 12% on first $20,00012% on first $20,000
Salem
6% on first $15
6% on first $5,000
6% on first $5,000
Staunton20% on first $1020% on first $10020% on first $100
Virginia Beach20% up to $1515% on first $625;15% on first $625;
5% on $626-$2,000
5% on $626-$2,000
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in
this table are excluded.)
Greensville
N/A20% on first $15020% on first $150
Powhatan
$2.00 per 1,000 gallons
$2.00 per 1000 gallons
$2.00 per $1,000 gallons
Roanoke 12% on first $1512% on first $5,00012% on first $5,000
Goshen
$20 $30
$60
Haymarket20% on first $1520% on first $50020% on first $500
Orange20% on first $1520% on first $15020% on first $150
Vinton12% on first $1512% on first $5,00012% on first $5,000
N/A Not applicable.
a
In the city of Martinsville the $1 monthly tax applies only to those who are not customers of the Martinsville Electric Department.
199
200
Tax Rates 2010
Section 14
Business, Professional, and Occupational License Tax, 2010
Auditor of Public Accounts, the business, professional and
occupational license tax accounted for 9.3 percent of tax
revenue for cities, 5.2 percent for counties, and 11.8 percent
for large towns. These are averages; the relative importance
of the tax varies for individual cities, counties, and towns.
In fact, only half of the counties employ the tax, others
using instead the merchants’ capital tax. For information
on individual localities, see Appendix C.
Localities are authorized to impose a local license
tax on businesses, professions and occupations operating
within their jurisdictions unless they already levy a tax on
merchants’ capital. The business, professional, and occupational license tax, commonly referred to as the BPOL tax,
is sanctioned by §§ 58.1-3700 through 58.1-3735 of the
Code of Virginia. The Code establishes the dates between
March 1 and May 1 as the time by which businesses must
apply for a license. County BPOL taxes do not apply within
the limits of an incorporated town unless the town grants
the county authority to do so (§ 58.1-3711). Localities may
charge a fee to each business for the issuance of a license.
Each business classification such as retail or contracting,
has a specific tax rate which cannot exceed maximums set
by the state guidelines. Businesses pay the tax rate for the
amount of gross receipts within each classification.
Although revised guidelines in January 1997 made
administration of the BPOL tax more uniform in terms of
due dates, penalties, interest, appeals, definitions of situs,
and distribution of gross receipts, localities retained some
flexibility. In 2000, the 1997 guidelines were updated. They
are viewable on the internet site, http://www.townhall.state.
va.us/L/gdocs.cfm?agencynumber=161 if you scroll down
to “4 - Local” in the ID column.
Localities may still determine how many separate
licenses they issue to a business and whether to charge a
fee for each business location or only one fee for a business
with multiple locations. Some localities charge no fee or
charge different fees depending on a firm’s gross receipts.
Some localities charge a minimum tax instead of a fee. For
example, some have a minimum license tax of $30. If a
business with gross receipts below the threshold had a tax
liability of $18 based on its gross receipts, the business would
be charged the minimum of $30 instead. In addition, there
are some localities that impose both a license fee and a tax
rate on businesses with gross receipts above the threshold.
The BPOL tax is used by all of the 39 cities and 46 of
the 95 counties. The tax is also widely used by incorporated
towns; 123 towns reported using the BPOL tax. The specific localities that impose the tax are listed in Table 14.1
along with information regarding due dates, license fees,
and thresholds.
For most localities, the filing and payment dates are
March 1, though there is quite a bit of variance from that date.
Of the cities, 19 reported requiring a license fee, either by
business or by location. Twenty-three counties and 64 towns
also reported requiring license fees of some sort. Finally, 22
cities, 31 counties and 16 towns reported having some sort
of tax threshold requirement based on gross receipts.
Table 14.2 lists the fees, minimum tax, and an explanation of the fee structures provided by the localities in the
survey. In previous years, these explanations were placed
in the footnotes of Table 14.1.
Table 14.3 shows specific tax rates by business classification for each locality. All 39 cities, 45 counties, and 117
towns reported having a tax on at least one business classification. An overview of the general practices of Virginia
localities is shown in the text table below. Combining data
from tables 14.2 and 14.3, it lists the median license fees
and median gross receipts tax rate for cities, counties, and
towns. If a locality reported different fees due to differences
in total gross receipts, the median figures were calculated
using the highest fee amount given because that provides
an estimate of the greatest impact on the recipient.
For localities that base wholesalers’ tax rates on gross
receipts rather than on purchases of goods for sale, the rate
was multiplied by 1.22, based on the assumption that purchases are 82 percent of gross receipts.1 Only the localities
that reported a fee or a tax rate in a particular category were
included in the calculation of the median.
1
The ratio was calculated from Internal Revenue Service na-
tional data for 2007 showing that wholesale corporations with
net income reported the cost of goods sold was 82 percent of
business receipts. See: Internal Revenue Service, Statistics of
Income, Corporation Returns with Net Income, 2007, Table 7,
http://www.irs.gov/taxstats/article/0,,id=170693,00.html. For
example, assuming purchases are 82 percent of gross receipts,
then a firm with $1,000,000 of purchases would have gross
receipts of $1,219,512. A tax of $.04 per $100 on gross receipts
would yield $48,781, an amount 1.22 times greater than the
yield of a tax of $0.04 per $100 on purchases which would be
$40,000.
201
BPOL License Fee and Tax Rate Per $100 in 2010
Item
Cities
Counties
Towns
License fee
Median
$ 50.00 $ 30.00 $ 30.00
Number of localities1318
32
Gross receipts tax rate per $100
Contracting
Median
$ 0.16 $ 0.13 $ 0.13
Number of localities
39
44111
Retail
Median
$ 0.20 $ 0.15 $ 0.15
39
40113
Repair, personal & bus.
Median
$ 0.36 $ 0.20
$ 0.18
39
42114
Financial, real est. & prof.
Median
$ 0.58 $ 0.31
$ 0.25
39
42113
Wholesale (purchases)
Median
$ 0.12 $ 0.05 $ 0.05
39
39106
The median license fee, which is generally imposed only
upon businesses below the gross receipts tax threshold, was $50
for the cities and $30 for counties and towns.
The median tax rates for the cities matched the maximum rates permitted by the state—$0.16 per $100 of gross
receipts for contracting; $0.20 for retail; $0.36 for repair,
personal, and business services; and $0.58 for financial, real
estate, and professional services. Although some individual
counties and towns may charge the maximum rate within
a category, the median figures were less than those of the
cities.
The median rate of $0.11 on wholesalers for cities
was well above the state maximum of $0.05 per $100 of
purchases. Many cities are presumed to operate under grandfather clauses that allow them to impose higher rates or to
have misinterpreted the state statute. The median rate on
wholesalers for counties and towns was $0.05 per $100.
One business classification not presented in the table is
that of rental property due to the small number of localities
reporting it. Localities are permitted to charge a license fee,
or levy a BPOL tax, on businesses renting real property.
So far, only 24 localities reported taxing such businesses.
They were the cities of Alexandria, Bristol, Fairfax, Falls
Church, Fredericksburg, Norfolk and Portsmouth; the counties of Albemarle, Arlington, Augusta, Fairfax, King George,
Loudoun, Nelson and Pulaski; and the towns of Bridgewater,
Chatham, Courtland, Dayton, Goshen, Narrows, Onley,
Purcellville and Round Hill.
Table 14.4 lists taxes and fees on peddlers and itinerant merchants. All of the cities, 47 counties, and 114 towns
reported some form of tax on peddlers. Annual fees charged
by cities for retail peddling ranged anywhere from $10 to
$500. Taxes on retail itinerant merchants and wholesale
peddlers ranged from $25 to $500, with some cities charging according to gross receipts and other cities according to
gross purchases. Annual charges by counties ranged from
a $1 minimum fee to $500, while towns charge anywhere
from $10 to $500 per year.
♦♦♦♦
202
Tax Rates 2010
Table 14.1
BPOL Due Dates and Other Provisions, 2010
Gross
Separate Gross Receipts
Due Dates
License Fee
Receipts Tax
Threshold
Tax Threshold
Locality
Filing Payments
Applied Threshold
Amount for Each License
Alexandria
3/1
3/1 None
Yes
$100,000
Yes
Bedford
3/1
3/1
None
No
N/A
No
Bristol
3/1
3/1
Per license
No
N/A
No
Buena Vista
3/1
3/1
None
No
N/A
No
Charlottesville
3/1
3/1
Per license
Yes
$50,000
Yes
Chesapeake
3/1
3/1
Per license
Yes
$100,000
Yes
Colonial Heights
3/1
3/1
None
No
N/A
No
Covington
3/1
3/1
None
No
N/A
No
Danville
3/1
3/1
Per license
Yes
$100,000
Yes
Emporia
3/1
3/1
None
No
N/A
No
Fairfax
3/1
3/1
None
Yes
$10,000
No
Falls Church
3/1
3/1
None
Yes
$10,001
Yes
Franklin
3/1
3/1
None
No
N/A
No
Fredericksburg
3/1
3/15
None
No
N/A
No
Galax
3/1
3/1
Per license
No
N/A
No
Hampton
3/1
3/1
Per location
Yes
$100,000
No
Harrisonburg
3/1
3/1
Per location
Yes
$50,000
Yes
Hopewell
3/1
3/31, 7/31
Per location
Yes
$12,000
Yes
Lexington
3/1
3/1
None
No
N/A
No
Lynchburg
5/1
5/1
Per license
No
N/A
No
Manassas
3/1
3/1
None
Yes
$50,000
Yes
Manassas Park2/1
3/1
None
Yes
$50,000
No
Martinsville
3/1
3/1, 5/1
None
No
N/A
No
Newport News
3/1
3/1
Per license
Yes
$100,000
Yes
Norfolk
3/1
3/1
Per license
Yes
$100,000
Yes
Norton
3/1
3/1
None
No
N/A
No
Petersburg
3/1
3/1
None
Yes
$50,000
Yes
Poquoson
3/1
3/1
None
No
N/A
No
Portsmouth1/1
3/1
Per license
Yes
$100,000
Yes
Radford
3/1
3/1
None
No
N/A
No
Richmond
3/1
3/1
Per license
Yes
$100,000
Yes
Roanoke
3/1
3/1
Per license
Yes
$100,000
Yes
Salem1/31
3/1
Per license
Yes
Variesa
Yes
Staunton
3/1
3/1
Per license
No
N/A
No
Suffolk
3/1
3/1
Per license
Yes
$100,000
Yes
Virginia Beach1/1
3/1
None
No
N/A
Yes
Waynesboro
3/1
3/1
Per location
Yes
$4,000
Yes
Williamsburg1/31
3/1
None
Yes
$4,000
Yes
Winchester
3/1
3/1
Per license
Yes
$5,000
No
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are
excluded.)
Accomack
3/1
3/1
Per location
No
N/A
No
Albemarle
3/1
6/15
Per location
Yes
$100,000
Yes
Alleghany
3/1
3/1
Per license
No
N/A
Yes
Amelia
3/1
3/1
None
Yes
$2,500
No
Amherst
5/1
5/1
Per license
Yes
$49,999
No
Arlington
3/1
3/1
None
Yes
$10,000
Yes
Augusta
3/1
3/1
None
Yes
$100,000
Yes
Botetourt
3/1
3/1
Per locatiion
No
N/A
No
Buchanan
4/30b
4/30b
None
No
N/A
No
Campbell
5/1
5/1
Per license
Yes
$100,000
Yes
N/A Not applicable.
a
The city of Salem imposes the following thresholds: personal, repair, and business services: $8,334; contractors: $18,750; financial, real estate, professional: $5,173; retail sales: $15,000; wholesale: $10,000.
b
Buchanan County reports maintaining filing and payment dates on a quarterly basis: 4/30, 7/31, 10/31, and 1/31.
BPOL Tax
203
Table 14.1 BPOL Due Dates and Other Provisions, 2010 (continued)
Gross
Due Dates
License Fee
Receipts Tax
Threshold
Tax Threshold
Locality
Filing
Payments
Applied Threshold
Amount
for Each License
Caroline
3/1
3/1
None
Yes
$50,000
Yes
Chesterfield
3/1
3/1
Per license
Yes
$200,000
Yes
Cumberland
3/1
3/1
None
Yes
$3,000
No
Dinwiddie
3/1
3/1
None
Yes
$2,000 No
Fairfax
3/1
3/1
Per licensec No
N/A
No
Fauquier
3/1
7/1
None
Yes
$100,000
Yes
Frederick
3/1
4/1
Per license
Yes
$100,000
Yes
Gloucester
3/1
3/1
Per license
Yes
$50,000
Yes
Goochland
3/1
3/1
None
Yes
$4,000
Yes
Greene
3/1
3/1
None
No
N/A
No
Greensville
3/1
3/1
None
Yes
$1,000
Yes
Halifax
3/1
3/1
None
Yes
$200,000
Yes
Henrico
3/1
3/1
Noned
Yes
$100,000
Yes
Henry
3/1
3/1
None
Yes
$100
No
Isle of Wight
3/1
3/1
None
Yes
$4,000
Yes
James City
3/1
4/5
Per location
Yes
$100,000
No
King George
3/1
6/30
None
Yes
$2,500
No
King William
3/1
3/1
Per license
Yes
$50,000
Yes
Loudoun
3/1
3/1
None
Yes
$200,000
Yes
Mathews
3/1
4/1
Per license
No
N/A
No
Middlesex1/1
3/1
Per license
Yes
$5,000
Yes
Nelson
5/1
5/1
Per license
No
N/A
No
New Kent
3/1
3/1
None
No
N/A
No
Nottoway
3/1
3/1
Per location
No
N/A
No
Page
3/1
3/1
Per license
No
N/A
No
Powhatan
3/1
3/1
None
No
N/A
No
Prince George
3/1
3/1
Per license
Yes
$1,000
Yes
Prince William
3/1
3/1
None
Yes
$100,000
Yes
Pulaski
3/1
3/1
None
No
N/A
No
Roanoke
3/1
3/1
Per license
Yes
$100,000
Yes
Rockbridge
3/1
3/1
Per location
No
N/A
No
Southampton
3/1
3/1
None
No
N/A
No
Spotsylvania
3/1
4/15
None
Yes
$200,000
Yes
Surry
3/1
3/1
Per license
Yes
$50,000
Yes
Warren
3/1
3/1
Per license
Yes
$50,000
Yes
York
3/1
3/1
Per license
Yes
$100,000
Yes
Towns (Note: Towns that answered “not applicable” for all items in this table excluded. For a listing of town respondents and nonrespondents, see Appendix B.)
Abingdon
3/1
3/1
None
Yes
$40,000
No
Alberta
3/1
3/1
Per license
No
N/A
No
Altavista
3/1
3/1
Per license
No
N/A
Yes
Amherst
5/1
5/1
None
No
N/A
No
Appalachia
6/1
3/15
None
No
N/A
No
Appomattox1/311/31
Per location
No
N/A
No
Ashland
5/1
5/1
Per license
No
N/A
No
Berryville
3/1
3/1
None
No
N/A
No
Big Stone Gap1/1
3/1
Per license
No
N/A
No
Blacksburg
3/1
3/1
None
No
N/A
Yes
Blackstone
3/1
3/1
Per license
No
N/A
No
Bluefield
3/1
4/15
None
No
N/A
No
Boones Mill1/311/31
None
No
N/A
No
Bowling Green
3/1
3/1
Per license
Yes
$5,000
Yes
Boyce1/11/30
Per location
No
N/A
No
N/A Not applicable.
c
Fairfax County imposes a $30 license fee on businesses with gross receipts from $10,000 to $50,000, and a $50 fee on those with gross receipts from $50,001 to $100,000. It imposes a license tax on businesses with gross receipts over $100,000.
d
Henrico County does not impose a license fee on any business. It has a minimum tax of $30 after the first $100,000 in sales.
After that, the applicable rates for each business category are charged if the resulting taxes are are greater than the
$30 minimum.
204
Tax Rates 2010
Due Dates
License Fee
Locality
Filing
Payments
Applied Towns (continued)
Boydton1/11/1
Per license
Bridgewater
3/1
3/1
None
Broadway
3/1
3/1
Per location
Brookneal2/12/1
Per location
Buchanan2/152/15
None
Cedar Bluff
3/1
3/1
None
Chase City
3/1
3/1
Per license
Chatham
3/1
3/1
Per license
Chilhowie
3/1
3/1
Per license
Chincoteague
3/1
4/30
None
Christiansburg
3/1
3/1
Per location
Claremont
3/1
3/1
Per license
Clarksville
3/1
3/1
None
Clifton Forge
3/1
3/1
Per license
Clintwood
3/1
3/1
None
Coeburn
3/1
3/1
None
Colonial Beach
3/1
4/1
None
Courtland
4/1
4/15
Per license
Culpeper
3/1
5/1
None
Damascus1/1
3/1
Per license
Dayton
3/1
3/1
Per locatione
Dillwyn
3/1
3/1
None
Dublin
3/1
4/15
None
Dumfries
3/1
3/1
Per location
Edinburg
3/1
3/1
Per license
Exmore
3/1
3/1
None
Farmville
3/1
3/1
Per license
Fincastle
3/1
3/1
None
Floyd
3/1
3/1
Per license
Front Royal
3/1
3/1
Per license
Glade Spring2/28
6/30
Per license
Glasgow1/11/1
Nonef
Glen Lyn
6/15
7/1
Per license
Gordonsville
3/1
3/1
Per license
Gretna
3/1
3/1
None
Grottoes
7/1
7/1
Per license
Grundy
3/1
3/1
None
Halifax
3/1
4/30
None
Hallwood1/11/1
Per location
Hamilton
3/1
3/1
Per license
Haymarket
4/30
4/30
Per license
Haysi
3/31
3/31
Per location
Herndon
3/1
3/1
None
Hillsville
5/1
5/1
Per locationg
Hurt
3/1
3/31
None
Independence
5/15
7/15
None
Iron Gate1/311/31
None
Ivor
7/1
7/1
Per license
Kenbridge
3/1
3/1
None
Keysville
3/1
3/1
None
Kilmarnock
3/1
3/1
Noneh
La Crosse
4/30
4/30
None
Lawrenceville
3/1
3/1
Per location
Lebanon1/1
3/1
Per license
Leesburg
3/1
3/1
Per licensei
Gross
Receipts Tax
Threshold
Threshold
Amount
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
Yes
No
No
Yes
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
Yes
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$30,000
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$23,100
N/A
N/A
$2,000
N/A
$100
N/A
N/A
...
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$7,000
$50,000
Tax Threshold
for Each License
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
Yes
N/A Not applicable.
e
For the town of Dayton, the imposed license fee is credited against the license tax.
f
The town of Glasgow imposes the greater of $30 or the tax rate set forth.
g
The town of Hillsville imposes the greater of $30 or the tax rate set forth.
h
The town of Kilmarnock imposes the greater of $30 or the tax rate set forth.
i
The town of Leesburg imposes the greater of $20 or the tax rate set forth.
BPOL Tax
205
Due Dates
License Fee
Locality
Filing
Payments
Applied Towns (continued)
Louisa
3/1
6/30
Per location
Lovettsville
3/1
3/1
None
Luray
3/1
3/1
None
Marion1/311/31
Per location
Middleburg
3/1
3/1
Per license
Middletown1/11/31
Per license
Mineral
3/1
6/30
Per license
Montross
3/1
3/1
Per license
Mount Jackson
3/1
3/1
None
Narrows
3/1
3/31
Per location
New Market
3/1
3/1
None
Occaquan
3/1
3/1
None
Onancock
3/1
4/30
Per license
Onley1/1
3/1
Per license
Pamplin
3/1
3/1
Per license
Pearisburg1/31
3/31
Per location
Pembroke1/1
4/15
Per location
Pennington Gap
3/1
3/1
None
Pound1/1
5/1
Per location
Pulaski
3/1
3/1
None
Purcellville
3/1
3/1
None
Remington
3/1
3/1
None
Rich Creek
5/31
6/30
Per license
Richlands
3/1
3/1
None
Rocky Mount
5/31
5/31
Per license
Round Hill
3/15
3/15
None
Rural Retreat
5/1
5/1
None
Saint Paul2/1
3/1
None
Scottsville
3/1
3/1
None
Smithfield1/1
4/15
None
South Boston
3/1
3/1
Per license
South Hill2/15
3/15
None
Stanley1/31
3/1
None
Stephens City1/1
3/1
None
Strasburg2/28
3/1
None
Surry2/152/15
Per license
Tappahannock
3/1
3/1
Per license
Timberville
3/1
3/1
None
Troutville
3/1
3/1
Per license
Urbanna
7/1
7/1
Per license
Victoria1/12/28
Per location
Vienna
3/1
3/1
None
Vinton
3/1
3/1
Per license
Virgilina
3/1
3/1
Per license
Wachapreague1/1
3/1
Per location
Warrenton
3/1
6/30
Per location
Warsaw
3/1
3/1
None
Waverly
3/1
4/1
None
West Point
3/1
3/1
None
Windsor1/1
3/1
None
Wise
5/1
5/1
None
Woodstock
3/1
3/1
Per license
Wytheville
3/1
3/1
None
Gross
Receipts Tax
Threshold
Threshold
Amount
No
No
No
No
No
No
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
Yes
No
No
No
No
No
No
Yes
Yes
No
No
No
No
No
No
No
No
No
No
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$15,000
N/A
N/A
$3,600
N/A
N/A
N/A
N/A
N/A
N/A
$50,000
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$18,000
N/A
N/A
N/A
N/A
N/A
N/A
$12,000
N/A
N/A
N/A
N/A
N/A
N/A
$50,000
$15,000
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Tax Threshold
for Each License
No
Yes
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
No
Yes
Yes
No
No
No
No
No
No
No
No
No
Yes
N/A Not applicable.
206
Tax Rates 2010
Table 14.2
Specific BPOL Fees and Minimum Taxes, 2010
Minimum
Locality
Fee
Tax
Description of Fees and Classifications
Alexandria
N/A
$50
There is a threshold for all categories except for wholesale of $10,000 to
$100,000, below which there is a flat tax of $50.
Bedford
N/A
$25 Minimum taxes: C: <$25K=$25; R: <$8K=$10; B, M, PE, RP:
<$4K=$10; PR, RE, F: <$5K= $25; and W: $25 plus $0.10 per $100.
Bristol
$30
N/A
The minimum tax is $25 plus: $0-$499,999: $0.25; $500K-$999,999: $0.20;
$1M-$2M: $0.15; >$2M:$0.10.
Buena Vista
N/A
$30
Charlottesville
$35
N/A
Chesapeake
$50
N/A
The minimum fee is applied on all gross reciepts under $100,000. Colonial Heights
N/A
$30
The minimum tax is applied up to a threshold of $15,000 to $20,000
depending on the category. Above that, the category tax rate applies.
Covington
N/A
$30
Danville
$50
N/A
Emporia
N/A
$30
Fairfax
N/A
N/A
There is no tax for gross receipts under $10,000. Above that amount, the
category tax rate applies to the full amount.
Falls Church
N/A
N/A
If gross receipts < $10K then no tax, but need a license; if $10K to $50K
then a flat fee of $30; if over $50K in gross receipts, then the tax is
whatever rate applies for a given category.
Franklin
N/A
N/A
Fredericksburg
N/A
$25
There is a $25 tax on all gross receipts < $50K. Receipts between $50K
and $200K are taxed at $25 plus the applicable tax rate. If gross receipts
are > $200K, the the applicable rate is applied to the total gross receipts.
Galax
N/A
$30
Hampton
$30
N/A
The category tax rate is applied in full at $100K gross receipts. Otherwise,
just the $30 fee applies.
Harrisonburg
$0/$25/$50
N/A
Except for the wholesale category, only businesses grossing $50K or more
are subject to the category tax rate. Otherwise, there is a tiered fee structure: for
gross receipts less than or equal to $10,000, there is no fee; for gross receipts
between $10,001 and $25,000, there is a $25 fee; and for gross receipts
between $25,001 and $50,000 there is a $50 fee.
Hopewell
N/A
N/A
Lexington
N/A
$30
Lynchburg
N/A
N/A
Businesses grossing over $100K are subject to the category tax rate on the
whole amount. Below that amount, there is no charge.
Manassas
N/A
N/A
Manassas Park
N/A
N/A
Martinsville
N/A
$30
Each business must pay the greater amount of either the $30 license tax
or the category tax rate.
Newport News
$30/$50
N/A
The city charges a $30 fee if total gross receipts are
between $0-$50K. It charges a $50 fee if receipts are between
$50,001-$100K. For gross receipts greater than $100K, the applicable tax
rate is charged.
Norfolk
$50
N/A
Norton
N/A
$30
Petersburg
$50 N/A
Poquoson
N/A
$30
Portsmouth
N/A
$50
Radford
$0.75
$30.75
Richmond
$30
N/A
The category rate tax is not applied until $100,000 in gross receipts is
reached. Before that, only the fee applies.
Roanoke
$50
N/A
Salem
N/A
$30
Staunton
N/A
$30
Suffolk
$50
N/A
Virginia Beach
N/A
$40
A tax of $40 for all gross receipts applies between $0-$25K. A $50 tax
applies for gross receipts from $25,001 to $100K. Anything over $100K is
charged according to the applicable category tax rate.
Waynesboro
N/A
$30
A tax of $30 applies for all gross receipts between $4K-$15K. Above $15K
the category tax rate applies.
Williamsburg
N/A
$30
Winchester
N//A
$15
A minimum tax of $15 except for wholesale, where a $50 tax applies.
Note: See last page of Table 14.2 for abbreviations.
N/A Not applicable.
BPOL Tax
207
Table 14.2 Specific BPOL Fees and Minimum Taxes, 2010 (continued)
Minimum
Locality
Fee
Tax
Accomack
$50
N/A
Albermarle
$50
N/A
Alleghany
$15
N/A
Amelia
N/A N/A
Amherst
$10
N/A
The $10 license fee is required even for businesses with no gross receipts.
Arlington
N/A
N/A
Augusta
N/A
N/A
Botetourt
N/A
$10
Buchanan
N/A
N/A
Campbell
Varies
N/A
License fees are as follows: less than $15K=$20;
$15K-$29,999=$30; $30K-$99,999=$40.
Caroline
N/A
N/A
Chesterfield
N/A
$10
There is a tax exclusion on first $200K gross receipts. Above that the
business must pay the category tax rate or $10, whichever is larger.
Clarke
$30
N/A
Cumberland
N/A
$30 A minimum tax of $30 is applied to receipts up to $60K. Any receipts over
$60K are subject to the applicable tax rate.
Dinwiddie
N/A
$25
A minimum tax of $25 applies to all categories but contracting, for which
the county applies a $30 minimum tax.
Fairfax
Varies
N/A
The county applies a tiered fee structure. For gross reciepts from $10,000
to $50,000, the fee is $30. For gross receipts from $50,000 through
$100,000 the fee is $50.
Fauquier
N/A
N/A
Frederick
$0/$30/$50
N/A
The fee is based on a tiered system of gross receipts. For receipts from $0 to $3,999, the fee is $0; for receipts from $4,000 to $14,999, the fee is
$30; for receipts from $15,000 to $99,999, the fee is $50. If gross receipts are $100,000 or more, the BPOL category tax rate is applied. See Table 14.3 for the specific rates by category.
Gloucester
$50
N/A
Goochland
N/A
$25
Greene
N/A
$20
Greensville
N/A
$30
The minimum tax of $30 applies for gross receipts up to $18,750. Receipts
above that are figured at the category tax rate.
Halifax
$30
N/A
Henrico
N/A
$30
Henry
N/A
$30
The $30 tax applies to gross receipts under $100,000.
Isle of Wight
N/A
$30
James City
$30/$50
N/A
King George
N/A
$25
The minimum tax applies to gross receipts from $2,500 through $25,000
($21,500 for the contracting category). Above that, the category tax rate applies.
King William
N/A
$30
If gross receipts are less than $50K, a flat tax of $30 is paid.
Loudoun
$30
N/A
Home-based businesses with gross receipts less than $4,000 are exempt
from the tax and fee. Home-based businesses with gross receipts between
$4,000.01 and $200,000 and businesses in a commercial location with
gross receipts between $0 and $200,000 are charged the $30 fee.
Businesses with gross receipts above $200,000 are taxed at the category
tax rate.
Louisa
N/A
N/A
A $25 fee applies to contractors. Mathews
$30
N/A
Middlesex
$30
N/A
Nelson
$30
N/A
New Kent
N/A
$30
Businesses must pay the greater of the license tax or the category tax
rate based on gross receipts.
Nottoway
$10
N/A
Page
N/A
$20
Powhatan
$50
N/A
Prince George
Varies
N/A
The fee is tiered. A $25 fee is applied if the business has gross receipts
between $1,001 and $25,000. For gross receipts from $25,001 to $50,000
a $50 fee applies. For anyone with gross receipts over $50,000, the
category tax rate is applied. There is no fee if gross receipts are over $50,000.
Prince William
N/A
N/A
The category tax rate is applied only when gross receipts reach $100K. Above $100K, the tax rate is applied to all gross receipts.
N/A Not applicable.
208
Tax Rates 2010
Locality
Fee
Minimum
Tax
Pulaski
N/A
$30
The $30 tax is applied when gross receipts are less than $100K. If gross
receipts are above $100K, the category tax rate applies.
Roanoke
$50
N/A
The license fee applies when gross receipts are less than $100K.
Rockbridge
$30
N/A
Southampton
N/A
$30
Spotsylvania
N/A
N/A
Surry
$30 N/A
Warren
Varies
N/A
Fees are as follows: $0-$4K=$0; $4,001-$10K=$10; $10,001-$25K=$30;
$25,001-$50K=$50; $50,001 & over category tax rate applies.
York N/A
N/A
Abingdon
N/A
Varies
The minimum taxes are: C, RP, PE, B: $25; R, RE, F, PR: $20; and W: $30.
Alberta
$30
N/A
Altavista
$30
$30
Amherst
$30
N/A
Appalachia
N/A
N/A
Appomattox
N/A
N/A
Ashland
N/A
$30
Berryville
N/A
$20
Big Stone Gap
$30
N/A
Blacksburg
Varies
N/A
The fee is based on a tiered system of gross receipts: $0-$30K: $30;
$30,001-$40K is $35; $40,001-$45K is $40; $45,001-$50K is $50. If gross
receipts are greater than $50K, the category tax rate is applied.
Blackstone
N/A
N/A
Bluefield
N/A
$10
Boones Mill
N/A
$25
Bowling Green
$30
N/A
Boyce
$30
N/A
Boydton
$30
N/A
Bridgewater
N/A
$20
Broadway
N/A
$25
Brookneal
N/A
$30
Buchanan
N/A
$25
Cedar Bluff
N/A
$30
Chase City
N/A
$30
Chatham
N/A
$30
Chilhowie
N/A
N/A
Chincoteague
N/A
$30
The maximum tax charged for each category is $500.
Christiansburg
$30
N/A
Claremont
Varies
N/A
Fees vary by taxable category and by gross receipts. For contracting, a
$28 fee is applied if gross receipts are between $1,000 and $35,000. For
retailing, a $25 fee is applied if gross receipts are between $1 and $1,000.
For RP, PE, and B, a $25 fee is applied. For RE, F, and PR a $30 fee is
applied. For wholesale the fee is $25 for gross receipts up to $100.
Clarksville
N/A
$30
The tax is the greater of the category tax rate times gross receipts or $30.
Clifton Forge
$29.50
N/A
The fee is for first year licenses.
Clintwood
N/A
$30
Coeburn
N/A
$30
Colonial Beach
N/A
N/A
Courtland
N/A
$10
For gross receipts up to $1,000 the minimum tax applies. After that, the
category tax rate is added to the minimum. The minimum tax is $30 for the F, RE, and PR categories.
Culpeper
N/A
$30
Damascus
$50
$30
N/A Not applicable.
BPOL Tax
209
Minimum
Locality
Fee
Tax
Towns (continued)
Dayton
$20
N/A
The $20 license fee is credited against the license tax. If the fee is greater
than the tax, no tax is due.
Dillwyn
N/A
$30
Dublin
N/A
$30
Dumfries
N/A
$30
Edinburg
N/A
$15
If gross receipts are less than $15,000 then the minimum $15 tax
applies. The category tax rate is applied on the following schedule of gross
receipts: $15,001-$50,000: $0.13/$100 tax; $50,001-$150,000: $0.11/$100
tax; if over $150,000 then $0.09/$100 tax.
Farmville
$10
N/A
Fincastle
N/A
$10
Floyd
$30
N/A
Front Royal
N/A
N/A
Gate City
N/A
$30
Glade Spring
N/A
N/A
Glasgow
$30
N/A
Glen Lyn
$15
$15
Gordonsville
$30
N/A
Gretna
N/A
$30
Grottoes
N/A
$50 R
$25 all other
Grundy
N/A
$10/$0 C For most businesses, if gross receipts do not exceed $5,000 then a $10
license is required. For contractors, the gross receipts threshold is $25,000
before a $10 license is required. Above the category threshold, a tax rate of
$0.02/$100 is charged for the first $100,000 of gross receipts. After
$100,000 a tax rate of $0.10/$100 is applied.
Halifax
N/A
N/A
Hallwood
$30
N/A
Hamilton
N/A
$30
Haymarket
N/A
N/A
Haysi
$30
N/A
Herndon
N/A
$30
A license tax of $30 is applied to businesses with gross receipts up to
$50,000. The tax is $50 for businesses with gross receipts between
$50,001 and $100,000 (unless the category tax rate calculation is less).
Hillsville
$30
N/A
Businesses are require to pay a $30 fee or the given category tax rate,
whichever is greater.
Hurt
N/A
$30
Independence
N/A
$30
Iron Gate
N/A
$30
Ivor
$25
N/A
Kenbridge
N/A
N/A
Keysville
N/A
$30
Kilmarnock
$30
$30
La Crosse
N/A
N/A
Lawrenceville
$30
N/A
Lebanon
$30
N/A
Leesburg
N/A
$20
Louisa
$30 N/A
Lovettsville
N/A
$34
If gross receipts are $20,000 or less ($25,000 for contracting), the business
must pay a $34 minimum tax. Once above the threshold, the business must
pay the category rate for total gross receipts.
Luray
N/A
$30
Marion
N/A
$30
Middleburg
N/A
$20
Middletown
N/A
$30
Mineral
$25
$25
Montross
$30
N/A
Mount Jackson
N/A
$20
Narrows
N/A
$30
N/A Not applicable.
210
Tax Rates 2010
Minimum
Locality
Fee
Tax
Towns (continued)
New Market
N/A
$10
If gross receipts are below $10,000, a minimum tax of $10 is charged.
Above $10,000 the category tax rate is applied to receipts exceeding the threshold.
Occoquan
N/A
$30
Onancock
$30
N/A Onley
$30
N/A
Pamplin
$30
N/A
Pearisburg
N/A
$30
Pembroke
$30
N/A
Pennington Gap
N/A
$30
Pound
N/A
$30
Pulaski
N/A
$30
For gross receipts from $50,000 - $68,500, there is a minimum tax of $30.
Purcellville
N/A
$20
Remington
N/A
$30
Rich Creek
N/A
$30
Richlands
N/A
N/A
Rocky Mount
N/A
$30
Round Hill
N/A
$30
Rural Retreat
N/A
$10
Saint Paul
N/A
$30
Scottsville
N/A
$30
Smithfield
N/A
$30
South Boston
N/A
$30
South Hill
N/A
$30
Stanley
N/A
$30
Stephens City
N/A
$15
Strasburg
N/A
$15
Gross receipts under $12,000 require a minimum fee of $15.
Surry
Varies
N/A
The license fee for contracting is $28; for retailing $25; for RP, PE, B, F, RE,
and PR $30.
Tappahanock
N/A
$25
Timberville
N/A
$15
Troutville
$10
N/A
Urbanna
Varies
N/A
There is a $50 fee for $0-$99,999 in gross receipts; a $75 fee for
$100K-$200K in gross receipts; and a $100 fee for gross receipts
above $200K.
Victoria
N/A
$30
Vienna
N/A
$30
Vinton
N/A
$30
Virgilina
$30
$30
Wachapreague
$30
N/A
Warrenton
N/A
$30
Warsaw
N/A
N/A
The category tax rate for contractors doesn’t apply if the office is located in
Warsaw or until a threshold of $25,000 is reached.
Waverly
N/A
$25
West Point
N/A
$30
Windsor
N/A
$30
Wise
N/A
$30
Woodstock
N/A
N/A
Wytheville
N/A
$30
N/A Not applicable.
B: Business Service C: Contractors F: Financial GR: Based on Gross Receipts K: Thousands
BPOL Tax
MO: Mail Order R: Retail
M: Millions RE: Real Estate
P: Based on Purchases for Sale RP: Repair
PE: Personal Service W: Wholesale
PR: Professional
211
Table 14.3
Specific BPOL Tax Rates per $100 by Business Category, 2010
Repair,
Financial,
Wholesale
Personal, &
Real Estate &
Gross Receipts or
Locality
Contracting
Retail
Business Svcs.
Prof. Svcs.
Gross Purchases
Alexandria
$0.16
$0.20
$0.35
$0.35/ $0.58 PR $0.05 P
Bedford $0.10
$0.125
$0.25*
$0.50
$0.10 P
Bristol
$0.16
$0.20
$0.20
$0.20/$0.50 F
Varies P
Buena Vista
$0.16
$0.20
$0.36
$0.58
$0.05 P
Charlottesville
$0.16
$0.20
$0.36/ $0.30 PE
$0.58
$0.25/0.16 P
Chesapeake
$0.16
$0.20
$0.36a
$0.58b
$0.12 P
Colonial Heights
$0.15
$0.20
$0.35
$0.57
$0.05 P
Covington
$0.16
$0.20
$0.36*
$0.58
$0.12 GR
Danville
$0.16
$0.20
$0.36
$0.58
$0.15 P
Emporia
$0.16
$0.20
$0.36
$0.58
$0.05 P
Fairfax
$0.16
$0.20
$0.27*
$0.40
$0.05 P
Falls Church
$0.16
$0.19
$0.36*
$0.52
$0.08 GR
Franklin
$0.15
$0.20
$0.30*
$0.58
$0.10 P
Fredericksburg
$0.16
$0.20
$0.36
$0.58
$0.05 P
Galax
$0.16
$0.20
$0.20
$0.58
$0.05 P
Hampton
$0.16
$0.20
$0.36*
$0.58
$0.15 P
Harrisonburg
$0.16
$0.20
$0.20
$0.58
$0.17 GR
Hopewell
$0.16
$0.20
$0.36*
$0.58
$0.25 GR
Lexington
$0.16
$0.20
$0.36
$0.58
$0.05 P
Lynchburg
$0.16
$0.20
$0.36
$0.58
>$100K=$0.28 P
Manassas
$0.10
$0.12
$0.22*
$0.33/ $0.35 F
$0.05 GR
Manassas Park
$0.10
$0.15
$0.18
$0.35
>$10K=$0.05 P
Martinsville
$0.10
$0.20
$0.36*
$0.58
$0.05 P
Newport News
$0.15
$0.20
$0.36
$0.58
>$10K=$0.20 P
Norfolk
$0.16
$0.20
$0.36
$0.58
$0.15 P
Norton
$0.16
$0.20
$0.36
$0.50
$0.25 P
Petersburg
$0.16
$0.20
$0.32*
$0.58
$0.25 Pc
Poquoson
$0.16
$0.20
$0.36
$0.58
$0.05 P
Portsmouth
$0.16
$0.20
$0.36
$0.58
$0.15 P
Radford
$0.125
$0.135
$0.14
$0.365
$0.07 P
Richmond
$0.19
$0.20
$0.36
$0.58
$0.22 P
Roanoke
$0.16
$0.20
$0.36
$0.58
$0.26 P
Salem
$0.16
$0.20
$0.36
$0.58
$0.13 P
Staunton
$0.16
$0.20
$0.36*
$0.40
$0.50 Pd
Suffolk
$0.16
$0.20
$0.36 $0.58
$0.09 P
Virginia Beach
$0.16
$0.20
$0.36
$0.58
$0.12 P
Waynesboro
$0.16
$0.20
$0.36
$0.58
$0.15 P
Williamsburg
$0.16
$0.20
$0.36*
$0.58
$0.05 GR
Winchester
$0.16
$0.20
$0.36*
$0.58
$0.20 P
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table
are excluded.)
Accomack
N/A
N/A
N/A
N/A
N/A
Albemarle
$0.16
$0.20
$0.36
$0.58
$0.05 P
Alleghany
$0.08
$0.10
$0.18
$0.29
$0.05 P
Amelia
$0.16
$0.05
$0.09
$0.15
$0.05 GR
Amherst
$0.13
N/A
$0.31*
$0.50
N/A
N/A Not applicable.
* An asterisk indicates that the locality applies the tax rate of this category on its mail-order based businesses. Otherwise, mail-order based
businesses are taxed in the retail category or they are not taxed.
a
In the city of Chesapeake when gross receipts are above $500,000, the assessed rate is $0.30/$100.
b
In Chesapeake the rate for P and RE is always $0.58/$100. F is charged a rate of $0.58/$100 on the first $1M gross receipts. For receipts
greater than $1M, the rate is $0.12/$100.
c
The city of Petersburg uses a tier structure for its wholesale rate. If purchases are less than $100,000 the rate is $0.25/$100. For purchases
from $100,001 to $200,000 the rate is $0.15/$100. For purchases over $200,000 the rate is $0.10/$100.
d
The city of Staunton uses a minimum tax/tier structure combination. For purchases up to $10,000 there is a $100 minimum tax. For purchases between $10,001 and $50,000 the tax is $100 plus a rate of $0.50/$100 for those purchases exceeding the first $10,000. For
purchases above $50,000, the tax is $300 plus a rate of $0.12/$100 for those purchases exceeding $50,000.
212
Tax Rates 2010
Table 14.3 Specific BPOL Tax Rates per $100 by Business Category, 2010 (continued)
Repair,
Financial,
Wholesale
Personal, &
Real Estate &
Gross Receipts or
Locality
Contracting
Retail
Business Svcs.
Prof. Svcs.
Gross Purchases
Arlington
$0.16
$0.20
$0.35
$0.36
$0.08 P
Augusta
$0.16
$0.20
$0.30*
$0.30
$0.05 GR
Botetourt
$0.08
$0.10
$0.18
$0.29
$0.05 P
Campbell
$0.16
$0.20
$0.35
$0.50
$0.05 GR
Caroline
$0.12
$0.15
$0.19
$0.49
$0.05 P
Chesterfield
$0.14
$0.19
$0.20
$0.20
$0.10 P
Clarke
N/A
N/A
N/A
N/A
N/A
Cumberland
$0.05
$0.05
$0.05
$0.10
$0.05 GR
Dinwiddie
$0.14
$0.16
$0.30
$0.45
$0.05 GR
Fairfax
$0.11
$0.17
$0.19
$0.31
$0.04 P
Fauquier
$0.085
$0.10
$0.187
$0.2975
$0.04 P
Frederick
$0.16
$0.20
$0.36
$0.58
$0.05 P
Gloucester
$0.10
$0.10e
$0.10
$0.12
$0.05 P
Goochland
$0.10
$0.05
$0.10/ $0.05 RP
$0.15
$0.02 P
Greene
$0.12
$0.15
$0.27
$0.44
$0.04 P
Greensville
$0.16
$0.16
$0.30
$0.40
$0.05 P
Halifax
$0.08
$0.10
$0.18
$0.29
$0.02 GR
Hanover
$0.10
N/A
N/A
N/A
N/A
Henrico
$0.15
$0.20
$0.20
$0.20
Varies Pf
Henryg
$0.25
$0.15
$0.15
$0.25
$0.05 P
Isle of Wight
$0.10
$0.12
$0.20
$0.35
$0.05 P
James City
$0.16
$0.20
$0.36
$0.58
$0.05 P
King George
$0.12
$0.10
$0.10
$0.25
$0.05 P
King William
$0.16
$0.20
$0.16
$0.38
$0.05 GR
Loudoun
$0.13
$0.17
$0.16 R/ $0.23 PE
$0.33
$0.05 P
$0.17 B
Louisa
$0.16
N/A
N/A
N/A
N/A
Mathews
$0.05
$0.15
$0.05*
$0.15
$0.05 GR
Middlesex
$0.05
$0.07
$0.12
$0.19
$0.02 P
Nelson
N/A
N/A
N/A
N/A
N/A
New Kent
$0.14
$0.18
$0.32
$0.52
$0.05 P
Nottoway
$0.04
$0.05
$0.09
$0.15
$0.02 P
Page
$0.10
$0.10
$0.20
$0.30
$0.05 GR
Powhatan
N/A
N/A
N/A
N/A
N/A
Prince George
$0.16
$0.15
$0.20
$0.20
N/A
Prince William
$0.13
$0.17
$0.21
$0.33
$0.05 P
Pulaski
$0.14
$0.20
$0.15
$0.07
$0.05 P
Roanoke
$0.16
$0.20
$0.36
$0.58
$0.05 P
Rockbridge
$0.10
$0.13
$0.23
$0.38
$0.05 GR
Southampton
$0.10
N/A
$0.25*
$0.58
$0.05 P
Spotsylvania
$0.08
$0.10
$0.18*
$0.29
$0.02 P
Surry
$0.10
$0.15
$0.20*
$0.30
$0.05 GR
Warren
$0.11
$0.14
$0.25*
$0.39
$0.03 P
York $0.16
$0.20
$0.36*
$0.58
$0.05 P
Abingdon
$0.10
$0.20
$0.18
$0.20
$0.05 P
Alberta
$0.18
$0.10
$0.18
$0.30
$0.08 GR
Altavista
$0.06
$0.085
$0.12
$0.085
$0.04 GR
Amherst
$0.16
$0.10
$0.31
$0.50
$0.04 GR
Appalachia
$0.15
$0.20
$0.36
$0.40
$0.25
N/A Not applicable.
businesses are assessed a tax based on the retail category or they are not assessed.
e
In Gloucester County, retail businesses are taxed at $0.10/$100 on the first $200,000 in gross receipts. Receipts over that are
taxed at $0.20/$100.
f
Henrico County uses a minimum tax/tiered rate combination. For gross purchases up to $10,000, the tax is $25. For more than 10K to $5M
the rate is $0.20/$100. For greater than $5M to $15M, the rate is $0.15/$100. For greater than $15M to $25M, the rate is $0.10/$100.
For greater than $25M to $50M, the rate is $0.05/$100. For greater than $50M to $100M, the rate is $0.025/$100. Any gross purchases
over $100M are taxed at $0.0125/$100.
g
Henry County charges a tax of $30 on gross receipts (purchases for wholesale businesses) up to $100,000. Amounts over $100,000 are
subject to the given category tax.
BPOL Tax
213
Locality
Contracting
Retail
Towns (continued)
Appomattox
$0.10
$0.10
Ashland
$0.07
$0.07
Berryville
$0.12
$0.12
Big Stone Gap
$0.16
$0.20
Blacksburg
$0.10
$0.20
Blackstone
$0.11
$0.11
Bluefield
$0.15
$0.16
Boones Mill
$0.16
$0.25h
Bowling Green
$0.15
$0.15
Boyce
N/A
N/A
Boydton
$0.12
$0.12
Bridgewater
$0.12
$0.15
Broadway
$0.08
$0.08
Brookneal
$0.13
$0.13
Buchanan
$0.10
$0.10
Cedar Bluff
$0.15
$0.15
Chase City
$0.14
$0.14
Chatham
$0.16
$0.20
Chilhowie
$0.135
$0.135
Chincoteaguei
$0.13
$0.13
Christiansburg
$0.13
$0.15
Claremont
$0.08
$0.15
Clarksville
$0.16
$0.15
Clifton Forge
$0.15
$0.19
Clintwood
$0.15
$0.15
Coeburn
$0.16
$0.15
Colonial Beach
$0.16
$0.20
Courtland
$0.02
$0.02
Culpeper
$0.10
$0.13
Damascus
$0.16
$0.20
Dayton
$0.12
$0.15
Dillwyn
$0.08
$0.08
Dublin
$0.14
$0.16
Dumfries
$0.12
$0.15
Edinburg
$0.13j
$0.13j
Exmore
$0.10
$0.15
Farmville
$0.16
$0.20
Fincastle
$0.06
$0.08
Floyd
$0.10
$0.12
Front Royal
$0.08
$0.12
Glade Spring
$0.16
$0.20
Glasgow
$0.02
$0.03
Glen Lyn
$0.10
$0.10
Gordonsville
$0.16
$0.20
Gretna
$0.13
$0.13
Grottoes
$0.12
$0.15
Grundy
$0.20
$0.20
Halifax
$0.10
$0.10
Hallwood
N/A
N/A
Hamilton
$0.09
$0.17
Repair,
Personal, &
Business Svcs.
$0.10
$0.07*
$0.10
$0.20
$0.23
$0.20
$0.21
$0.15
$0.15
N/A
$0.12
$0.15
$0.08
$0.13
$0.10
$0.15
$0.22
$0.20
$0.135
$0.13
$0.28
$0.15
$0.17/ $0.22 RP $0.34
$0.15
$0.20
$0.36
$0.02
$0.23
$0.20
$0.20*
$0.08
$0.07
$0.20
$0.13j
$0.15
$0.36
$0.14
$0.23
$0.20
$0.22
$0.07
$0.10
$0.36
$0.13
$0.20
$0.20
$0.10
N/A
$0.23
Financial,
Real Estate &
Prof. Svcs.
$0.10 $0.07
$0.25
$0.40
$0.37
$0.20
$0.41
$0.25
$0.15
N/A
$0.12
$0.435
$0.20
$0.13
$0.15
$0.15
$0.30
$0.20
$0.135
$0.13
$0.39
$0.15
$0.32/$0.27 F
$0.55
$0.20
$0.20
$0.58
$0.55
$0.36
$0.20
$0.30
$0.08
$0.15
$0.40
$0.15
$0.20
$0.45
$0.23
$0.23
$0.36
$0.25
$0.08
$0.10
$0.40
$0.13
$0.30
$0.20
$0.10
N/A
$0.33
Wholesale
Gross Receipts or
Gross Purchases
$0.05 GR
N/A
$0.05 GR
$0.13 GR
$0.05 P
$0.05 P
$0.05 P
N/A
$0.05 P
N/A
$0.05 GR
$0.05 P
$0.03 P
$0.05 P
$0.05 GR
$0.05 P
$0.05 P
$0.05 GR
$0.05 P
$0.05 P
$0.05 P
$0.05 GR
$0.05 GR
$0.24 GR
N/A
$0.13 GR
N/A
$0.02 GR
$0.05 P
$0.05 P
$0.05 P
$0.05 P
$0.05 P
$0.05 GR
$0.05 GR
$0.05 P
$0.20 P
$0.04 P
$0.05 GR
$0.08 GR
$0.13 GR
$0.05 P
N/A
$0.05 P
$0.13 GR
$0.05 P
$0.05 GR
$0.10 GR
N/A
$0.05 P
N/A Not applicable.
h
In the town of Boones Mill a tax is charged on profit.
i The maximum tax that the town of Chincoteague charges for each category is $500.
j For the town of Edinburg the tax rate breaks down as follows: If gross receipts are less than $15K, then the tax is $15;
$15,001-$50K, then rate is $0.13/$100; $50,001-$150K, then rate is $0.11/$100; if greater than $150K, then $0.09/$100.
214
Tax Rates 2010
Locality
Contracting
Retail
Towns (continued)
Haymarket
$0.15
$0.10
Haysi
$0.16
$0.20
Herndon
$0.13
$0.13
Hillsvillek
$0.15
$0.15
Hurt
$0.10
$0.15
Independence
Variesl
$0.15
Iron Gate
$0.15
$0.15
Ivor
N/A
N/A
Kenbridge
$0.10
$0.12
Keysville
$0.04
$0.04
Kilmarnock
$0.12
$0.12
La Crosse
$0.10
$0.10
Lawrenceville
$0.08
$0.10
Lebanon
N/A
$0.10
Leesburg
$0.10
$0.10
Louisa
$0.15
$0.175
Lovettsville
$0.17
$0.17
Luray
$0.10
$0.12
Marion
$0.15
$0.19
Middleburg
$0.12
$0.15
Middletown
$0.16
$0.20
Mineral
$0.14
$0.14
Montross
N/A
N/A
Mount Jackson
$0.05
$0.05
Narrows
$0.16
$0.20
New Market
$0.10
$0.10
Occoquan
$0.16
$0.20
Onancock
$0.08
$0.10m
Onley
N/A
N/A
Pamplin
N/A
N/A
Pearisburg
$0.16
$0.20
Pembroke
$0.16
$0.20
Pennington Gap
$0.15
$0.15
Pound
$0.08
$0.10
Pulaski
$0.16
$0.16
Purcellville
$0.14
$0.17
Remington
$0.10
$0.10
Rich Creek
$0.16
$0.15
Richlands
$0.16
$0.20
Rocky Mount
$0.16
$0.13
Round Hill
$0.16
$0.16
Rural Retreat
$0.10
$0.10
Saint Paul
$0.16
$0.17
Scottsville
$0.15
$0.20
Smithfieldp
$0.10
$0.12
Repair,
Personal, &
Business Svcs.
$0.10
$0.20
$0.21
$0.15
$0.22
$0.15
$0.15
N/A
$0.20
$0.04
$0.12/$0.18 PE
$0.10
$0.18
$0.10
$0.15
$0.175
$0.17
$0.25
$0.20
$0.22
$0.20
$0.14
N/A
$0.05
$0.20
$0.10
$0.20
$0.18
N/A
N/A
$0.36
$0.30
$0.15
$0.18
$0.20
$0.17
$0.14
$0.20
$0.20n
$0.30
$0.24/$0.16 RP
$0.10
$0.17
$0.58
$0.20
Financial,
Real Estate &
Prof. Svcs.
$0.30
$0.30
$0.40 $0.15
$0.15
$0.20
$0.15
N/A
$0.25
$0.04
$0.35
$0.15
$0.30
$0.25
$0.20
$0.175
$0.17
$0.25
$0.25
$0.23
$0.20
$0.14
N/A
$0.05
$0.26
$0.10
$0.33
$0.29
N/A
N/A
$0.28
$0.58
$0.15
$0.25
$0.40
$0.17
$0.10
$0.20
$0.30
$0.50
$0.24 PRo
$0.10
$0.30
$0.58
$0.35
Wholesale
Gross Receipts or
Gross Purchases
$0.05 P
$0.05 GR
$0.05 P
$0.05 P
$0.05 P
$0.15 GR
$0.15 GR
N/A
$0.05 P
$0.02 P
$0.02 P
$0.03 P
$0.08 GR
$0.05 GR
$0.08 GR
$0.05 GR
$0.05 GR
$0.05 P
$0.05 P
$0.05 GR
$0.05 GR
$0.14 GR
N/A
$0.05 P
N/A
$0.05 P
$0.05 P
$0.02 P
N/A
N/A
$0.05 GR
$0.15 GR
$0.13 GR
$0.05 GR
N/A
$0.05 P
$0.05 GR
$0.10 GR
$0.05 P
$0.05 P
$0.05 GR
$0.05 GR
$0.13 GR
N/A
$0.05 P
N/ANot applicable.
k
The town of Hillsville assesses at the greater of a $30 minimum tax or the given category tax rate.
l
The town of Independence assigns a flat tax based on the amount of gross receipts using the following schedule: $1K-$5K: $5;
$5,001-$10K: $10; $10,001-$20K: $15; $20,001-$50K: $20; $50,001-$100K: $50; $100,001-$150K: $100; $150,001-$300K: $150; over
$300K: $250.
m
The town of Onancock charges a rate of $0.025/$100 to mail order businesses.
n
The town of Richlands levies a rate of $0.30/$100 on the first $50,000 in gross receipts, $0.25/$100 on the second $50,000, and
$0.20/$100 on anything over $100,000.
o
The town of Roundhill only taxes professional firms in this category. It does not tax financial or real estate firms.
p
In the town of Smithfield, the contracting rate is $0.10 per $100 up to $1.5M. Add an additional $0.0666 per $100 for gross
receipts over $1.5M. The retail rate is $0.12 per $100 up to $1.5M in gross receipts. Add an additional $0.08 per $100 for
gross receipts over $1.5M. The repair, business, and personal rate is $0.20 per $100 up to $1.5M. Add an additional $0.133
per $100 for gross receipts over $1.5M. The financial, real estate, and professional rate is $0.35 per $100 up to $1.5M. Add an
additional $0.233 per $100 for gross receipts over $1.5M.
BPOL Tax
215
Repair,
Personal, &
Locality
Contracting
Retail
Business Svcs.
Towns (continued)
South Boston
$0.08
$0.10
$0.18
South Hill
$0.16
$0.14
$0.30
Stanley
$0.10
$0.17
$0.25
Stephens City
$0.15
$0.15
$0.15
Strasburg
$0.11
$0.13
$0.13
Surry
$0.08
$0.045
$0.15
Tappahanock
$0.06
$0.11q
$0.26
Timberville
$0.11
$0.11
$0.11
Troutville
$0.07
$0.08
$0.15
Urbanna
N/A
N/A
N/A
Victoria
$0.16
$0.15
$0.20
Vienna
$0.12
$0.17
$0.22
Vinton
$0.16
$0.20
$0.30*
Virgilina
N/A
N/A
N/A
Wachapreague
N/A
N/A
N/A
Warrenton
$0.085
$0.10
$0.187
Warsaw
$0.07
$0.08r
$0.15
Waverly
$0.10
$0.12
$0.18
West Point
$0.16
$0.20
$0.36
Windsor
< $1.5M=$0.10
< $1.5M=$0.12 < $1.5M=$0.20
≥ $1.5M=$0.08
≥ $1.5M=$0.08 ≥ $1.5M=$0.133
Wise
$0.15
$0.20
$0.20
Woodstock
$0.10
$0.13
$0.13
Wytheville
$0.13
$0.17
$0.25
Financial,
Real Estate &
Prof. Svcs.
Wholesale
Gross Receipts or
Gross Purchases
$0.29
$0.10 P
$0.40
$0.05 P
$0.25
$0.05 GR
$0.15
$0.05 GR
$0.19
$0.05 P
$0.25
$0.03 P
$0.45
$0.05 GR
$0.33
$0.06 P
$0.22
$0.04 GR
N/A
N/A
$0.20
$0.05 GR
$0.52
$0.10 GR
$0.35
$0.05 GR
N/A
$0.04 GR
N/A
N/A
$0.2975
$0.04 GR
$0.07 F
$0.05 P
$0.15 RE
$0.19 PR
$0.40
$0.05 P
$0.50
$0.05 GR
< $1.5M=$0.35
$0.05 P
≥ $1.5M=$0.223
$0.25
$0.05 P
$0.18
$0.05 GR
$0.35
$0.05 P
N/A Not applicable.
q
The town of Tappahannock charges $0.15/$100 tax rate for mail order receipts.
r
The town of Warsaw uses a tier structure to assess the retail tax. For receipts less than $1M the rate is $0.08/$100. For receipts between
$1M and $3M the rate is $0.06/$100. For receipts between $3M and $5M the rate is $0.05/$100. For receipts over $5M the rate is
$0.03/$100.
B: Business Service MO: Mail Order R: Retail
C: Contractors M: Millions RE: Real Estate
F: Financial P: Based on Purchases for Sale RP: Repair
GR: Based on Gross Receipts PE: Personal Service W: Wholesale
K: Thousands
PR: Professional
216
Tax Rates 2010
Table 14.4
Taxes and Fees on Peddlers and Itinerant Merchants, 2010
Annual Amount (Unless Otherwise Stated)
Retail
Wholesale Peddlers &
Locality
Retail Peddlers
Itinerant Merchants
Itinerant Merchants
Cities (Note: all cities responded to the survey. Those that answered “not applicable” to all items in this table are excluded.)
Alexandria
$500 $500 $250 non-consumables
$500 consumables
Bedford
$500 $500 $25
Bristol
$50 for peddler’s decal
$50 per day
$50 per day
Buena Vista
$500 $500
$500
Charlottesville
$125
$125
$125
Chesapeake
$50
$50 on receipts ≤ $100K
Wholesale: $50 itinerant;
$500 on receipts > $100K
$50 on receipts ≤ $100K
$500 on receipts > $100K
Colonial Heights
$500 non-food
$500 non-food
$500 non-food
$50 food
$50 food
$50 food
Covington
$100-$500
$100-$500
$100-500
Danville
$50 $500
$500
Emporia
$500
$500
$0.05/$100 gross receipts
Fairfax
$30 per event
$30 per event
$30 per event
Falls Church
$0.19/$100; $30 minimum $0.19/$100; $30 minimum
$30 minimum, $0.08/$100
Franklin
$10-$200
$200 $50 on first $10K of purchases, $0.10 per $100 thereafter
Fredericksburga
$200
$200
$200
Galax
$200
$500
$50-$500
Hampton
$50-$500
$500
$0.15 per $100 of purchases
Harrisonburg
$500
$500
N/A
Hopewell
$500
$500
$500
Lexingtonb
$500
$500
N/A
$50 if consumableb
$50 if consumableb
N/A
Lynchburg
$0.20/$100 of gross receipts
$500
$0.28/$100 of gross purchases
Manassas
$500
$500
$500
Manassas Park
$100
$100
$100
Martinsville
$50
$50
$50
Newport News
$325
$325
$50 on 1st $10K of gross receipts
$0.20 per $100 thereafter
Norfolk
$500
$500
$50 plus $0.15/$100 purchases
$50 food peddlers
Norton
$30 minimum
$30 minimum
$30 minimum
Petersburg
$500
$500 $500
Poquoson
$500
$500 $500
Portsmouth
$50 perishables;
$500 $0.15 per $100 gross purchases;
$500 non-perishables
$500
Radford
$50.75
$50.75
$50.75
Richmond
$225
$500
$500
Roanoke
$50
$50 perishables; $50 if purchases ≤ $100K; $500 non-perishables
or $44 + $0.26/$100 if > $100K
Salem
$200 $500 $500
Staunton
$200 per 72 hour event,
not to exceed $500 per year
Suffolk
$500
$500 sponsor of event
$500
$50 for food, plants, flowers
$30 itinerant merchant at event $50 for food, plants, flowers
Virginia Beach
$500
$500
$500 for itinerant peddlars
$100/vehicle for wholesale
Waynesboro
$250 plus $0.20 per $100
$500
$30 plus $0.15 per $100
Williamsburg
N/A
$500
$500
Winchester
$30 or $0.20 per $100, $30 or $0.20 per $100, $50 on first $10,000 purchases;
not to exceed $500
not to exceed $500
$0.20/$100 thereafter
N/A Not applicable.
a
Fredericksburg City also has organized event licenses paid by promoter which require a $50 event minimum to $500 maximum.
b
Lexington City requires that a vendor must operate exclusively from a marked motor vehicle.
BPOL Tax
217
Table 14.4 Taxes and Fees on Peddlers and Itinerant Merchants, 2010 (continued)
Retail
Locality
Retail Peddlers
Itinerant Merchants
Itinerant Merchants
Accomack
$10
$50
$50
Albemarle
$500
$500
$50
Alleghany
$500
$500
$500
Amherst
$50 per year
$200 per month or
N/A
$500 per year
Appomattox
N/A
$500
$500
Arlington
$500 $500 $0.08/$100 gross receipts
Augusta
$500
$500
$100
Botetourt
$300
$300
$300
Campbell
$10 $50 $50
Caroline
$30c
$30c
N/A
Chesterfield
$25-$500
$50-$500
$0.10/$100 gross purchases
Clarke
$30
$30
$30
Cumberland
$25
$25
$25
Dinwiddie
$500; $25 perishables
$500
$500
Essex
$500
$500 $500
Fairfax
$35
$35
$0.04/$100 on purchases
Fauquier
$500
$500
Same as for non-itinerant
wholesalers
Franklin
$50-$500
N/A
$50-$500
Frederick
$30 for gross receipts between $500
$0.05/$100 gross
$4,000 and $14,999.99;
receipts over $100K;
$50 for receipts between Itinerant: $500
$15,000 and $100,000
Gloucester
$500
$500
$500
Goochland
$250 perishables
$250 perishables
$250 perishables
Greene
$500
$500
$500
Greensville
$0.16/$100
$0.16/$100
$0.05/$100
Halifax
$50
$100 per day to $500 per year $100 per day to $500 per year
Henrico
$50 perishables
Wholesale: varies
($200 minimum)
Itinerant: $0.20/$100 gross
receipts ($200 minimum)
Henry
$50
$500
$50 - $500
Isle of Wight
$500
$500
$500
James City
$30
$500
$30
King George
$500
$500
$500
King William
$500
$500
Loudoun
$500
$500
$500
Mathews
$200
$200
$200
Middlesex
$150
$150
$150
Nelson
$30
$30
$30
New Kent
$30 minimum
$30 minimum
$30 minimum
Nottoway
$500
$500
$500
Page
$300 $300 N/A
Powhatan
$50
$50
$50
Prince George
$300 $500
N/A
Prince William
$500
$500
$500
Roanoke
$50/mo. to $150 per year $250 perishables
N/A
(perishables); $250/mo. to
$500 per year (non-perishables)
Rockbridge
$300
$300
$300
Southampton
$30
$30
$30
Spotsylvania
Surry
$25
N/A
N/A
Warren
$250
$500
$500
York
$1 minimum; $0.20 per $1 minimum; $0.20 per $1 minimum; $0.05 per
$100 gross receipts
$100 gross receipts
$100 gross purchases
N/A Not applicable.
c
Caroline County tax applies to goods totaling more than $20,000 in value.
218
Tax Rates 2010
Retail
Locality
Retail Peddlers
Itinerant Merchants
Itinerant Merchants
Towns (Note: Towns that answered “not applicable” for all items in this table excluded. For a listing of town respondents and nonrespondents, see Appendix B.)
Abingdon
$50 per day
$50 per day
$50 per day
Alberta
$50 $0.20/$100 gross receipts
Altavista
$250
$50 perishable
$50 perishable
$250 non-perishable
$250 non-perishable
Amherst
$200/month, max. $500
$200/month, max. $500
$200/month, max. $500
$50 perishables
Appomattox
$500
$500
$500
Ashland
$250 per six months
$250 per six months
$250 per six months
Berryville
$100
$100
N/A
Big Stone Gap
$100/day; no charge if in
None if selling self-produced
N/A
authorized event
farm or nursery product
Blacksburg
$30
$500
$500
Blackstone
$500 with surety
$500 with surety itinerant: $50 with surety bond for bond for $5,000
bond for $5,000
$5,000; wholesale: $0.50 per $100 gross receipts
Bluefield
$500
$500
N/A
Boones Mill
$50
$50
$50
Bowling Green
$50 $50 $50
Boydton
$100 $100
$100
Bridgewater
$200 $200 $200
Broadway
$500
N/A
N/A
Brookneal
$50
$500
$50
Buchanan
$500
N/A
$500
Chase City
$500 first year, renewal at
$0.14 per $100 gross receipts $0.14 per $100 gross receipts $0.14 per $100 gross receipts
Chatham
$50
$500
N/A
Chilhowie
$500 per day
$500 per day
$500 per day
Chincoteague
$500
$500
$100 per truck; $500 on foot
Christiansburg
$300 $500 $300
$500 for itinerant
Claremont
$30 with gross receipts
N/A
N/A
of $1,000 to $20,000
Clarksville
$500
$500
$500
Clifton Forge
$285
$285
$285
Clintwood
$500
$500
N/A
Coeburn
$30
$30
$30
Colonial Beach
$200 per month
$200 per month
N/A
Courtland
$500
$500
$500
Crewe
$500
$500
$500
Culpeper
$500
$500
N/A
Damascus
$250 $250 $250
Dayton
$200
$200
N/A
Dillwyn
$500
$500
N/A
Dublin
$250 $250 $250
Dumfries
$50
N/A
N/A
Edinburg
$100 $100 $100
Exmore
$50
$50
$50
Farmville
$100 plus $10 filing fee
Floyd
$500
$500
$500
Front Royal
$50 perishable
$50 perishable $50 perishable
$500 non-perishable
$500 non-perishable
$500 non-perishable
$100 per season $100 per season $100 per season
(Christmas trees, fireworks)
Glade Spring
$500
$500
$500
Gordonsville
$30 + $10 background check
$50
$50
Gretna
$25 bimonthly
$250 $250
N/A Not applicable.
BPOL Tax
219
Retail
Locality
Retail Peddlers
Itinerant Merchants
Itinerant Merchants
Towns (continued)
Grottoes
$500
N/A
N/A
Grundy
$10
$10
$10
Halifax
$300 per application
Halllwood
$30
$30
$30
Hamilton
$500 $500 $500
Haymarket
$500
$500
$0.05/100
Haysi
$500
$500
$500
Herndon
$12.50 per week, not to exceed $12.50 per week, not to exceed $0.05 per $100 of purchases
$500 per year
$500 per year
Hillsville
$25 per day, not to exceed
$500 per year
$500 per year
$500 per year
Hurt
$50
$50 perishable; N/A
$250 non-perishable
Independence
$200
$200
$25 ice, wood, coal
Iron Gate
$150
$150
$150
Ivor
$20
$20
$20
Kenbridge
$300/year or $40/day
$300/year or $40/day N/A
Keysville
$50
$50
$50
Kilmarnock
$50
$50-$500
N/A
La Crosse
$100
$100
$100
Lawrenceville
$50 plus $30 fee
$50 plus $30 fee $50 plus $30 fee
Lebanon
$500
$500
$500
Leesburg
$250
$250
N/A
Louisa
$200 $200 $200
Luray
$500 $500 $500
Marion
$500
$500
$500
McKenney
$225
$225
$100
Middleburg
$500
$500
$500
Mineral
$0.14/$100
$0.14/$100
$0.14/$100
Montross
$500
$500
$500
Narrows
$200 $200
$25 for $1,000 in sales
plus 0.15/$100 for excess
New Market
$100
$500
$100-$500
Occoquan
$500
$500
$0.05/$100 of gross receipts
Onancock
$25 $25
$25
Onley
$30
$30
$30
Orange
N/A
$100
$100
Pamplin
$2.50 per month
$2.50 per month
$2.50 per month
Pearisburg
$200 $200 $200
Pennington Gap
$0.15/$100
$0.15/$100
$0.13/$100
Pound
$30 minimum
$30 minimum
N/A
Pulaski
$30
$500
$500
Purcellville
$500
$500
$500
Remington
N/A
N/A
$250
Rich Creek
$500
$500
N/A
Richlands
$250 $500
$0.05 per $100 of purchases
Rocky Mount
$50 perishable
$50 perishable
N/A
$500 non-perishable
$500 non-perishable
Round Hill
$505
$505
$505
Rural Retreat
$250-$500
$250-$500
$250-$500
Saint Paul
$30 min. or $0.17/$100
$30 min. or $0.17/$100
N/A
Saltville
N/A
$500
N/A
Scottsville
N/A
$50/week; $150/month; N/A
$500/year
Smithfield
$50 per day or $500
$50 per day or $500
$30 min. or
$50 for Christmas greens/trees
$0.05/$100 of purchases
South Boston
$100 per day or $500
N/A Not applicable.
220
Tax Rates 2010
Retail
Locality
Retail Peddlers
Itinerant Merchants
Itinerant Merchants
Towns (continued)
South Hill
$500
$500
$500
Stanley
$25 per day
$25 per day
N/A
Stephens City
$0.15/$100 of gross
$0.15/$100 of gross
$0.15/$100 of gross
receipts or $50 min.
Strasburg
$75
N/A
N/A
Surry
$150
$150
N/A
Tappahannock
$500
$500
$.05/$100 gross receipts
Timberville
$50
$50
$50
Victoria
$100.50 $100.50 $100.50
Vienna
$25 $25 $25
Vinton
$250 per month
$500 per month
$50 per month
Wakefield
$250
N/A
N/A
Warrenton
$250 $500 N/A
Warsaw
$10
$200 per 30 days up to $500
peddlars: $10
merchants: $200 per 30 days up
to $500
Waverly
$35 $100 $100
West Point
$0.60/$100 gross receipts; $0.60/$100 gross receipts;
N/A
$30 minimum
$30 minimum
Windsor
$50/day
$50/day
$50/day
Wise
$150 $150 $30
Woodstock
$250 per year plus $5 per day, $250 per year plus $5 per day, $250 per year plus $5 per day,
not to exceed $500 per year not to exceed $500 per year not to exceed $500 per year for non-perishables; $50 per for non-perishables; $50 per for non-perishables; $50 per
year for perishables
Wytheville
$250-$500
$250-$500
$250-$500
N/A Not applicable.
BPOL Tax
221
222
Tax Rates 2010
Section 15
Motor Vehicle Local License Tax, 2010
Auditor of Public Accounts, the motor vehicle local license
tax, popularly known as the local decal tax even though
many of the localities imposing the tax no longer use a
decal as evidence of payment, accounted for 0.7 percent of
the total tax revenue for cities, 0.8 percent for counties and
1.9 percent for large towns. These are averages; the relative
importance of this tax in individual cities, counties, and large
towns varies significantly. For information on individual
localities see Appendix C.
Section 46.2-752 of the Code of Virginia authorizes
cities, counties, and towns to levy a license tax on motor
vehicles, trailers and semitrailers. The amount of the tax may
not be greater than the tax imposed by the state. Currently,
the state license plate fees for non-commercial passenger
vehicles are $33 for those weighing under 4,000 pounds and
$38 for heavier vehicles (§ 46.2-694). Motorcycle fees are
$18 with a $3 surcharge required [§ 46.2-694 (A) (10)]. The
Code stipulates similar guidelines for commercial vehicles,
buses, trailers and other motor vehicles.
The Code also provides for a $4.25 addition to the state
license fee for emergency medical service (EMS) programs
[§ 46.2-694 (A) (13)] and provides for a $1.50 addition for the
official motor vehicle safety inspection program to be paid
at registration (§ 46.2-1168). The limit on the local license
tax includes all the state taxes. For example, the limit for
a vehicle of less than 4,000 pounds is $38.75 ($33.00 base
fee + $4.25 EMS fee + $1.50 safety inspection fee). So
far, four localities, Albemarle and Pittsylvania counties,
and the towns of Blacksburg and Gretna, are approaching
this limit.
No locality may impose a license tax on any vehicle
when the owner pays a similar tax to the locality in
which the vehicle is normally stored. Furthermore, no
locality may impose a local license tax on any vehicle
that is owned by a nonresident of such locality and is
used exclusively for pleasure or personal transportation (i.e., for non-business uses). Vehicles used for state
business by nonresident officials, dealer demonstration
vehicles and the vehicles of common carriers are also
exempt from local license taxes.
The situs for the assessment of motor vehicles is clarified
in § 58.1.3511. Business vehicles with a weight of 10,000
pounds or less are considered to be in the jurisdiction in which
the owner of the business: (1) is required to file a tangible
personal property tax return for any vehicle used in the business, and (2) has a definite place of business from which the
use of the business vehicle is directed or controlled.
If a town within a county levies a motor vehicle license
tax, the county must credit the owner with the tax paid to
the town. Also, if the town tax is equal to the maximum
allowed by law, then the county may not impose any further
tax. Likewise, no county license tax may be imposed on
vehicles that are subject to license taxes imposed by a town
constituting a separate school district (§ 46.2-752).1
Table 15.1 presents the local motor vehicle license
taxes on automobiles, motorcycles and trucks. Thirty-six
cities reported imposing the tax (all but Bedford City,
Poquoson and Williamsburg). Eighty-eight of the counties
reported imposing the tax. Of the towns, 126 said they
levied the tax.
Column one indicates the date that the fee must be paid
or a decal, if applicable, must be affixed to a motor vehicle to
denote payment of license fees. The second column gives the
tax rate on private passenger vehicles. Most localities levy
a flat tax between $20 and $29.50, with the median tax for
cities, counties and towns being $25 for passenger vehicles
under 4,000 pounds. The table also shows the exemption
status for elderly or disabled persons. Five cities and counties
offer tax relief for the elderly, while 11 exempt the disabled
from this tax. The final two columns give the tax rates on
motorcycles and trucks. The tax ranges from $3 to $35 for
the former and from $3 up to $250 (depending on weight)
for the latter.
The following text table summarizes the range of tax
charged for private passenger vehicles under 4,000 pounds.
1
The Code refers to school district rather than school division.
Colonial Beach and West Point are the only towns that have
school divisions.
223
License Tax for Private Passenger Vehicles
Under 4,000 Pounds, 2010
Tax
Cities Counties Towns
Total
Up to $5
01
01
$5.01 - $101
3
5
9
$10.01 - $152
42127
$15.01 - $20
819
33
60
$20.01 - $2516
47
54117
$25.01 - $30
7
91127
Over $302
52
9
Total
36
88126250
Mean
$23.68
$23.50 $21.74 $22.64
Median
$25.00
$25.00 $23.00 $25.00
1st Quartile
$20.00
$20.00 $20.00 $20.00
3rd Quartile
$25.25
$25.00 $25.00 $25.00
Table 15.2 lists whether localities require the display
of decals and whether localities permit special exemptions
from paying the motor vehicle license tax other than those
for the elderly and disabled. In recent years, many localities have decided not to use the decal. So far, 23 cities, 56
counties, and 44 towns reported they no longer required
decal placement on automobile windshields. In addition, 21
cities, 66 counties and 72 towns reported granting payment
exemptions. The most popular category for exemption was
for the local fire and rescue department members.
♦♦♦♦
224
Tax Rates 2010
Table 15.1
Motor Vehicle Local License Tax, 2010
Due Date
Private Passenger Vehicles
Display Exempt
Locality
or Payment
Tax
ElderlyDisabled
Motorcycles
Trucks Not for Hire
Alexandria10/05
$33.00
No
No $21.00
$33.00-$98.00
Bristol
05/15
$15.00
No
No
$8.00
$17.00 up to 13k lbs.;
$22.50 over 13k lbs.
Buena Vista
03/01
$25.00
No
No
$18.00
$25.00 up to 2k lbs.;
$32.50 over 2k lbs.
Charlottesville
06/05; 12/05 $28.50
No
No
$8.50
$33.50
Chesapeake
06/05
$23.00 up to 4,000 lbs.;
No
No
$8.00
$23.00 up to 4k lbs.;
$28.00 over 4,000 lbs.
$28.00 4k to 10k lbs.;
$35.00 10k to 25k lbs.;
$60.00 25k to 40k lbs.;
$80.00 40k to 55k lbs.;
$125.00 55k to 70k lbs.;
$150.00 over 70k lbs.
Colonial Heights
06/05
$20.00 up to 4,000 lbs.;
No
No
$18.00
$23.00-$28.00
$25.00 over 4,000 lbs.
Covington
02/28
$20.00
No
No
$10.00
$20.00 up to 10k lbs.;
Danville
06/05
$25.00
No
Yes
$25.00
$25.00-$195.00
Emporia
07/01
$25.00
No
No
$12.50
$25.00
Fairfax10/05
$25.00
No
No
$15.00
$25.00
Falls Church10/05
$25.00
Yes
Yes $24.00
$28.00 up to 6.500 lbs.;
$39.00 6.5k to10k lbs.;
Franklin
02/15
$23.00 up to 4,000 lbs.;
No
Yes
$8.00
$29.00-$45.00
$28.00 over 4,000 lbs.
Fredericksburg
05/15
$20.00
No
No
$15.00
$20.00
Galax
04/15
$15.00
No
No
$10.00
$15.00 up to 10k lbs.;
Hampton12/05
$28.00 up to 4,000 lbs.;
No
No
$15.00
$20.50 and up
$33.00 over 4,000 lbs.
Harrisonburg
03/31
$29.50
No
No
$10.00
$28.60-$93.00
Hopewell
02/15
$20.00
No
No
$7.50
$20.00
Lexington
Yearlya
$20.00
No
No
$14.00
$20.00
Lynchburg
06/05
$29.50 up to 4,000 lbs.;
No
No
$21.00
$29.50-$250.00
$34.50 over 4,000 lbs.
Manassas11/15
$25.00
Yes
Yes
$10.00
$25.00
Manassas Park11/15
$25.00
Yes
Yes
$10.00
$25.00
Martinsville12/05
$29.00
No
No
$7.50
$29.00 + 1.45 per
1,000 lbs. over 15k lbs.
Newport News
02/15
$26.00 up to 4,000 lbs.; No
No
$24.00
$26.00 up to 4,000 lbs.;
$31.00 4k to 10k lbs.; $31.00 4k to 10k lbs.; $0.20/100 lbs. over 10k lbs.
$0.20/100 lbs. over 10k lbs.
Norfolkb
06/05
$26.00 up to 4,000 lbs.;
No
Yes
$15.00
$26.00-$130.00
$31.00 over 4,000 lbs.
Norton
04/15
$10.00
No
No
$10.00
$10.00
Petersburg
06/10
$23.00 up to 4,000 lbs.;
No
No
$16.00
$28.00-$208.00
$28.00 over 4,000 lbs.
Portsmouth
06/05
$25.00 up to 4,000 lbs.;
No
No
$24.00
$25.00-$250.00
$30.00 over 4,000 lbs.
Radford12/05
$25.00
No
No
$25.00
$25.00
Richmond
05/01
$23.00 up to 4,000 lbs.;
No
No
$15.00
$24.00-$250.00
$28.00 over 4,000 lbs.
Roanoke
05/31
$20.00
No
No
$15.00
$20.00-$30.00
N/ANot applicable.
k = Thousand.
a
The due date for display of decal in the city of Lexington is one year from date of purchase.
b
The city of Norfolk charges $6.50 - $12.50 for trailers (by type and weight).
Motor Vehicle Local License Tax
225
Table 15.1 Motor Vehicle Local License Tax, 2010 (continued)
Locality
Due Date
Display
or Payment
Exempt
Tax
ElderlyDisabled
Motorcycles
Cities (continued)
Salem
05/31
$20.00
No
No
$16.00
Staunton
03/31
$20.00 up to 4,000 lbs.;
No
No
$15.00
$25.00 over 4,000 lbs.
Suffolk12/05
$20.00 up to 4,000 lbs.;
No
No
$15.00 $25.00: over 4,000 lbs.
Virginia Beach
N/Ac
$25.00 up to 4,000 lbs.;
No
No
$23.00
$30.00 over 4,000 lbs.
Waynesboro12/05
$25.00
No
No
$15.00
Winchester
Yearlyd
$24.00
No
No
$12.00
Trucks Not for Hire
$20.00-$120.00
$20.00-$55.00
$20.00 up to 4,000 lbs.;
$25.00: 4,001 to 10k lbs.;
$30.00: 10,001 to 25k lbs.;
$40.00: 25,001 to 40k lbs;
$50.00: 40,001 to 55k lbs;.
$60.00: 55,001 to 70k lbs.;
$70.00: over 70k lbs.
From $24.00 (up to 4k lbs.)
to $85.00 (over 56,800 lbs.)
$25.00-$60.00
$36.00
Accomack
04/15
$27.00
No
No
$25.00
$27.00
Albemarle12/05
$38.50 up to 4,000 lbs.;
No
No
$26.50
$38.50 up to 4,000 lbs.;
$43.50 over 4,000 lbs.
$43.50 over 4,000 lbs.
Alleghany
04/15
$20.00
No
No
$13.00
$20.00 up to 2,000 lbs.;
$25.00 over 2,000 lbs.
Amelia12/15
$25.00
No
No
$10.00
$25.00
Amherst12/05
$25.00
No
No
$11.00
$25.00
Appomattox12/05
$25.00
No
No
$24.00
$25.00
Arlingtone11/15
$25.00
No
No
$18.00
$24.00
Bath12/05
$10.00
No
No
$10.00
$10.00
Bland
04/14
$20.00
No
No
$10.00
$20.00
Botetourt12/05
$20.00
No
No
$11.00
$20.00
Brunswick
02/28
$25.00
No
No
$10.00
$25.00
Buckingham
04/15
$25.00
No
No
$20.00
$25.00
Campbell12/05
$27.00
No
No $17.00
$27.00
Carolinef
04/01
$23.00 up to 4,000 lbs;
No
No
$18.00
$23.00 up to 4k lbs.;
$28.00 over 4,000 lbs
$28.00 4k to 10k lbs.;
Carroll12/05
$25.00
No
No
$15.00
$25.00
Charlotte12/05
$25.00
No
No
$10.00
$25.00
Chesterfield
06/05
$20.00
No
No
$10.00
$20.00
Clarke
06/05
$25.00
No
No
$12.00
$25.00
Craig
04/15
$23.00
No
No
$15.00
$23.00
Culpeper12/05
$25.00
No
No
$15.00
$25.00
Cumberland11/15
$23.00
No
No
$18.00
$20.00-$30.00
Dickenson
07/01
$10.00
No
No
$10.00
$10.00
Dinwiddie
06/05
$20.00
No
No
$10.00
$20.00
Essex12/05
$25.00
No
No
$15.00
$25.00
Fauquier10/05
$25.00
Yes
No
$15.00
$25.00
Floydg12/05
$25.00
No
No
$10.00
$25.00
Fluvanna
06/05
$20.00
No
No
$6.00
$20.00
Franklin
04/15
$25.00
No
No
$18.00
$25.00
Frederick
06/15
$25.00
No
No
$10.00
$25.00
Giles12/05
$15.00
No
No
$7.50
$15.00
Goochland
03/15
$29.50
No
No
$27.50
$29.50 up to 10k lbs.;
Grayson
04/05
$25.00
No
No
$15.00
$25.00
Greene
06/05
$25.00
No
No
$9.00
$25.00
Greensville12/05
$25.00
No
No
$22.00
$25.00
Halifax
04/15
$25.00
No
No
$5.00
$25.00
N/ANot Applicable.
k = Thousand.
c
The city of Virginia Beach uses the date on the DMV registration as the due date.
d
The due date for display of decal in the city of Winchester is one year from date of purchase.
e
Or thirty days after purchase or moving to Arlington County.
f
Caroline County assesses $6.50 for utility trailers up to 1,500 lbs.
g
Floyd County assesses $10 for trailers.
226
Tax Rates 2010
Due Date
Display
Exempt
Locality
or Payment
Tax
ElderlyDisabled
Motorcycles
Hanover
N/A
$3.00
No
No
$3.00
Henrico
06/05
$20.00 up to 4,000 lbs.;
No
No
$15.00
$25.00 over 4,000 lbs.
Henry
04/15
$20.00
No
No
$8.00
Highland12/05
$15.00
No
No
$5.00
Isle of Wight12/05
$20.00
No
No
$18.00
King & Queen12/05
$25.00
No
No
$10.00
King George
06/05
$23.00
No
No
$18.00
King William12/05
$25.00
No
No
$20.00
Lancaster12/05
$20.00
No
Yes
$12.00
Lee10/31
$30.00
No
No
$27.50
Loudoun11/15
$25.00
No
No
$16.00
Louisa12/05
$20.00
No
No
$10.00
Lunenburg12/05
$25.00
No
No
$15.00
Mathews12/05
$25.00
No
No
$10.00
Mecklenburg
04/01
$25.00
No
No
N/A
Middlesexh12/05
$20.00
No
No
$7.50
Montgomery12/05
$23.50 No
No
$23.50
Nelson
06/05
$20.00
No
No
$8.00
New Kent12/05
$25.00
No
No
$15.00
Northampton12/05
$33.00
No
No
$33.00
Northumberland12/05
$25.00
No
No
$18.00
Nottoway
03/31
$25.00
No
No
$15.00
Orange12/05
$25.00
No
No
$15.00
Page
06/05
$20.00
No
No
$10.00
Patrick12/05
$25.00
No
No
$15.00
Pittsylvania
06/05
$38.75
No
No
$26.75
Powhatan12/05
$25.00
No
No
$25.00
Prince Edward12/05
$25.00
No
No
$15.00
Prince George
06/05
$23.00 up to 4,000 lbs.; No
No
$18.00
$27.00 4k to 6,500 lbs.;
$29.00 over 6,500 lbs.
Prince William10/05
$24.00
Yes
Yes
$12.00
Pulaski10/15
$25.00
No
Yes
$10.00
Rappahannock
04/15
$20.00
No
No
$15.00
Richmond12/05
$29.50
No
No
$15.00
Roanoke
05/31
$20.00
No
No
$15.00
Rockbridge
04/15
$25.00
No
No
$25.00
Rockingham
04/15
$20.00
No
No
$7.50
Russell
05/15
$15.00
No
No
$8.00
Scott
04/15
$23.00
No
No
$13.00
Shenandoahi
06/05
$25.00
No
No
$18.00
Smyth
03/31
$15.00
No
No
$10.00
Southampton
02/15
$23.00
No
Yes
$15.00
Spotsylvania
06/05
$25.00
No
Yes
$10.00
Stafford
06/05
$23.00
No
No
$23.00
Surry
05/15
$15.00
No
No
$5.00
Sussex
04/15
$25.00
No
No
$15.00
Warren12/15
$25.00
No
No
$12.00
Washington12/20
$20.00
No
No
$8.00
Westmoreland12/05
$29.50
No
No
$15.00
Wise
04/15
$5.00
No
No
$5.00
Wythe
04/15
$20.00
No
No
$10.00
York
06/05
$23.00
No
No
$15.00
Trucks Not for Hire
$3.00
$20.00-$64.00
$20.00
$15.00
$20.00
$25.00
$23.00
$25.00
$20.00
$30.00
$25.00
$20.00
$25.00
$25.00
$25.00
$20.00
$23.50
N/A
$25.00
$33.00
$25.00
$25.00
$25.00
$20.00
$25.00
$38.75
$25.00
$25.00-$45.00
$23.00 up to 4,000 lbs.;
$27.00 4k to 6,500 lbs.;
$29.00 over 6,500 lbs.
$24.00
$25.00
$20.00
$29.50
$20.00-$25.00
$25.00
$20.00
$15.00
$23.00
$25.00
$15.00
$23.00
N/A
$23.00
$15.00
$25.00
$25.00
$20.00
$29.50
$5.00
$20.00
$23.00
N/ANot applicable.
k = Thousand.
h
Middlesex County taxes trailers at $10.
i
Shenandoah County levies a $15 tax on trailers over 1,500 lbs.
227
Locality
Due Date
Display
or Payment
Exempt
Tax
ElderlyDisabled
Motorcycles
Trucks Not for Hire
Abingdon12/05
$20.00
No
Yes
$8.00
$20.00
Alberta
02/28
$25.00
No
No
$10.00
$25.00
Altavista12/05
$15.00
No
No
$5.00
$15.00
Amherst12/05
$25.00
No
No
$11.00
$25.00
Appalachia
04/15
$16.50
No
No
$16.50
$15.00 up to 4,000 lbs.;
$17.50 over 4,000 lbs.
Appomattox
09/30
$25.00
No
No
$24.00
$25.00
Ashland
01/15
$25.00 No
No
$15.00
$25.00
Berryville
02/15
$25.00
No
No
$12.00
$25.00
Big Stone Gap
04/15
$25.00
No
No
$23.00
$25.00
Blacksburg
06/15
$37.50 No
No
$18.75
$37.50-$837.00 (2 yrs.)
Blackstone12/05
$20.00
No
No
$16.00
$20.00
Bluefield
05/15
$10.00
No
Yes
$5.00
$10.00-$50.00
Boones Mill
04/15
$20.00
No
No
$20.00
$20.00
Bowling Green
04/01
$23.00 up to 4,000 lbs.;
No
No
$18.00
$23.00 up to 4,000 lbs.;
$28.00 over 4,000 lbs.
$28.00 over 4,000 lbs.
Boyce
02/15
$25.00
Yes
Yes
$12.00
$25.00
Boydton
03/31
$25.00
No
No
$25.00
$25.00
Bridgewater
04/15
$20.00
No
No
$7.50
$20.00
Broadway
04/15
$20.00
No
No
$10.00
$20.00
Brookneal12/05
$15.00
No
No
$9.00
$18.00
Buchanan
04/15
$20.00
No
No
$11.00
$20.00
Capron
02/15
$23.00
No
No
$15.00
$23.00
Cedar Bluff
04/15
$10.00
No
No
$10.00
$10.00
Chase City
03/31
$25.00
No
Yes
N/A
$25.00
Chatham
04/15
$29.50
No
No
$27.50
$29.50
Chilhowie
03/31
$15.00
No
Yes
$5.00
$15.00
Chincoteague
04/15
$27.00
No
No
$27.00
$27.00
Christiansburg
04/15
$27.50
No
No
$27.50
$27.50
Claremont
05/15
$15.00
No
No
$10.00
$15.00
Clarksville
04/01
$25.00
No
No
N/A
$25.00
Clifton Forge
04/15
$20.00 up to 12k lbs.;
No
No
$10
N/A
$25.00 12k to 19k lbs.;
Clintwood
07/01
$10.00
No
No
$5.00
$10.00
Coeburn
04/15
$15.00
No
No
$15.00
$15.00
Colonial Beachj
04/30
$30.00
No
No
$15.00
$30.00
Courtland
03/15
$23.00
No
No
$15.00
$23.00
Damascus12/20
$20.00
No
No
$8.00
$20.00
Dayton
04/15
$20.00
No
No
$10.00
$20.00
Dublin
04/15
$20.00
No
No
$8.00
$20.00 up to 10k lbs.;
Dumfries
04/15
$24.00
Yes
Yes
$24.00
$24.00
Edinburg
03/01
$25.00
No
No
$18.00
$25.00
Exmore
04/15
$27.00
No
No
$27.00
$27.00
Farmville
04/15
$25.00
No
No
$15.00
$25.00: up to 6,500 lbs.;
$30.00: 6.5k to 10k lbs. plus
$1.00/1k lbs. over 10k lbs.
Fincastle
N/A
$20.00
No
No
$11.00
$20.00
Floyd12/05
$25.00 up to 4,000 lbs.;
No
Yes
$25.00
$25.00 - 30.00
$30.00 over 4,000 lbs.
Front Royal12/05
$20.00
No
No
$12.00
$20.00
Glade Springk
05/15
$20.00
No
Yes
$8.00
$20.00
Glasgow
04/15
$25.00
No
No
$9.00
N/A
Glen Lyn
04/15
$15.00
No
No
$7.50
$15.00
Gordonsville12/05
$25.00
No
No
$15.00
$25.00
Goshen
04/15
$20.00
No
No
$20.00
$20.00
Gretna12/05
$38.75
No
No
$38.75
$38.75
N/ANot applicable.
k = Thousand.
j
The town of Colonial Beach charges $12.50 for trailers.
k
The town of Glade Spring charges $6.00 for trailers.
228
Tax Rates 2010
Due Date
Display
Exempt
Locality
or Payment
Tax
ElderlyDisabled
Motorcycles
Towns (continued)
Grottoes
04/15
$20.00
No
No
$7.50
Halifax
04/01
$25.00
No
No
$25.00
Hallwood
04/15
$15.00
No
No
$8.00
Hamilton11/15
$25.00
No
No
$16.00
Haymarket
04/15
$15.00
Yes
Yes
$15.00
Herndon11/16
$20.00-$25.00
Yes
Yes
$10.00
Hillsville
04/15
$25.00
No
Yes
$15.00
Hurt12/05
$25.00
No
Yes
$25.00
Independence
04/15
$15.00
No
No
$7.50
Iron Gate
04/15
$20.00
No
No
$7.50
Ivor
02/15
$23.00
No
No
$15.00
Jonesville10/31
$30.00
No
No
$30.00
Kenbridge
04/15
$20.00
No
No
$10.00
Keysvillel12/05
$25.00
No
No
$10.00
Kilmarnock12/05
$20.00
No
No
$3.00
La Crosse
03/31
$25.00
No
No
N/A Lawrenceville
02/28
$25.00
No
No
$8.00
Lebanon
05/15
$15.00
No
No
$7.50
Leesburg10/05
$25.00
No
No
$15.00
Lovettsville11/15
$25.00
No
No
$16.00
Luray
06/05
$15.00
No
No
$5.00
Madisonm
04/01
$25.00
No
No
$10.00
Marion
03/31
$15.00
No
No
$5.00
Middleburg11/15
$25.00
No
No
$15.00
Middletown
02/15
$20.00
No
No
$10.00
Mineral
01/15
$20.00
No
No
$20.00
Montross
01/01
$25.00
No
No
$8.00
Mount Jackson
01/31
$25.00
No
No
$15.00
Narrows
04/15
$15.00
No
No
$7.50
New Castle
04/15
$15.00
No
No
$15.00
New Market
06/05
$25.00
No
No
$15.00
Newsoms
02/15
$23.00
No
No
$15.00
Occoquan11/15
$22.00
No
No
$15.00
Onancock
04/15
$27.00
No
No
$27.00
Onley
04/15
$27.00
No
No
$25.00
Orange
04/01
$25.00
No
No
$15.00
Pamplin
03/31
$20.00
No
No
$8.00
Pearisburg
03/15
$15.00
No
No
$7.50
Pembroke
03/15
$15.00
No
No
$7.50
Pennington Gap10/31
$30.00
No
No
$12.00
Pound
04/15
$15.00
No
No
$15.00
Pulaski
04/02
$25.00
No
No
$8.00
Purcellville
06/05
$25.00
No
No
$15.00
Remington
03/15
$25.00
No
No
$15.00
Rich Creek12/05
$15.00
No
No
$7.50
Richlands
09/30
$10.00
No
Yes
$10.00
Rocky Mount
03/31
$25.00
No
No
$18.00
Round Hill
04/15
$25.00
No
No
$15.00
Rural Retreat
03/31
$20.00
No
No
$10.00
Saint Paul
04/15
$15.00
No
No
$15.00
Scottsville
01/31
$30.00
No
No
$15.00
Smithfield
02/15
$20.00
No
No
$20.00
South Boston12/05
$25.00
No
No
$10.00
South Hill
03/31
$25.00
No
No
$25.00
Stanley
06/05
$15.00
No
No
$15.00
N/ANot applicable.
k = Thousand
l
The town of Keysville reserves half of the license tax for Charlotte County.
m
The town of Madison charges $7.50 for trailers.
Trucks Not for Hire
$20.00
$25.00
$15.00
$25.00
$15.00
$25.00
$25.00
$25.00
$15.00
N/A
$23.00
$30.00
None
$25.00
$20.00
$25.00
$25.00
$15.00
$25.00
$25.00
$15.00
$25.00
$15.00
N/A
$20.00
$20.00
$25.00
$25.00
$15.00
$15.00
$25.00
$23.00
$22.00
$27.00
$27.00
$25.00
$20.00
$15.00
N/A
$30.00
$15.00
$25.00 up to 20k lbs.;
$1.00/1k lbs. over 20k lbs
$25.00
$25.00
$15.00
$10.00
$25.00
$25.00
$20.00
$15.00
$30.00
$20.00
$25.00-$75.00
$25.00
$15.00
229
Due Date
Display
Exempt
Locality
or Payment
Tax
ElderlyDisabled
Motorcycles
Towns (continued)
Stephens City
02/15
$25.00
No
No
$12.50
Stony Creekn
03/31
$10.00
No
No
$8.00
Strasburg
06/05
$25.00
No
No
$18.00
Surry
05/15
$15.00
No
No
$7.50
Tappahannock
04/15
$20.00
No
No
$15.00
Timberville
04/15
$20.00
No
No
$7.50
Urbanna
02/15
$20.00
No
No
$10.00
Victoria
04/15
$25.00
No
No
$10.00
Vinton
05/31
$20.00
No
Yes
$15.00
Virgilina
04/15
$20.00
No
No
$5.00
Wachapreague
04/15
$27.00
No
No
$25.00
Wakefield
03/31
$25.00
No
No
$15.00
Warrenton
03/15
$15.00o No
No
$10.00o Warsaw12/05
$25.00
No
No
$8.00
Waverlyp
03/31
$25.00’
No
No
$5.00
West Point
08/05
$20.00
No
No
$15.00
White Stone
04/15
$20.00
No
No
$15.00
Windsor12/05
$20.00
No
No
$20.00
Wise
04/15
$15.00
No
Yes
$15.00
Woodstock
06/05
$25.00
No
Yes
$18.00
Wytheville
04/15
$20.00
No
No
$6.00
Trucks Not for Hire
N/A
$15.00
$25.00
N/A
$20.00
$20.00
$20.00
$25.00
$25.00
$20.00
$27.00
$25.00
$15.00o $25.00
$25.00
$20.00
N/A
$20.00
$15.00 up to 2,000 lbs.;
$25.00 over 2,000 lbs.
$25.00
$20.00
N/A Not applicable.
k = Thousand.
n
Portion received by town of Stony Creek from Sussex County decal fee.
o
The town of Warrenton charges half price to owners over 65 years of age.
p
The town of Waverly reserves half of all fees for Sussex County.
230
Tax Rates 2010
Table 15.2
Motor Vehicle Local License Tax Decal Display Policy and Exemptions, 2010
Display
Special Exemptions
Decals
Other Than Elderly and Disabled
Alexandria
Yes
Members of Congress, diplomats, active duty military
Bedford
No
N/A
Bristol
Yes
N/A
Buena Vista
Yes
Veterans, military
Charlottesville
No
Fire and rescue volunteers as certified by captains
Chesapeake
No
Vehicles exempt under Code of Virginia § 46.2-755
Colonial Heights
Yes
N/A
Covington
Yes
N/A
Danville
No
Rescue crew members (1/2 off)
Emporia
No
N/A
Fairfax
Yes
Public safety, military, students
Falls Church
Yes
Active military, certain tax exempt vehicles
Franklin
Yes
Fire personnel, disabled veterans, POWs
Fredericksburg
No
N/A
Galax
No
Fire personnel (two vehicle limit)
Hampton
No
Disabled veteran plates, POWs
Harrisonburg
Yes
Rescue squad, POWs, disabled veterans;
National Guard (1/2 off)
Hopewell
No
Military, antique, city vehicles, National Guard, rescue
Lexington
Yes
Fire and rescue, military
Lynchburg
No
Public safety, disabled veterans, POWs
Manassas
No
Public safety, antique cars, handicapped-equipped vehicles
Manassas Park
Yes
Police, military, fire personnel
Martinsville
No
N/A
Newport News
No
N/A
Norfolk
No
Disabled veterans (1 vehicle), military (out-of-state)
Norton
Yes
N/A
Petersburg
Yes
N/A
Portsmouth
No
N/A
Radford
No
N/A
Richmond
No
Veterans
Roanoke
No
N/A
Salem
Yes
N/A
Staunton
Yes
Public safety
Suffolk
No
Antique plates, fire and rescue, auxiliary police, disabled
veterans, active military (not domiciled in VA), permanent trailer plates; farm use plates (1/2 price), National Guard
plates (1/2 price)
Virginia Beach
No
Auxillary sheriff, auxillary police, chaplains, disabled veterans, fire and rescue squads
Waynesboro
No
N/A
Williamsburg
No
N/A
Winchester
No
N/A
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in
this table are excluded.)
Accomack
Yes
Volunteer firemen (1 vehicle), POWs (all vehicles)
Albemarle
No
N/A
Alleghany
Yes
Fire and rescue members
Amelia
Yes
N/A
Amherst
No
Fire and rescue, military, National Guard, disabled veterans
Appomattox
No
Fire and rescue
Arlington
Yes
Active duty military legal residents, disabled veteran
plates, POW plates, Medal of Honor plates, trailers
Augusta
No
N/A
Bath
No
N/A
Bland
Yes
Fire fighters (with required number of hours)
Botetourt
No
Fire and rescue volunteers
Brunswick
Yes
N/A
Buchanan
No
N/A
Buckingham
Yes
Disabled veterans 1 free decal
Campbell
No
Disabled veterans, fire and rescue, military, POWs
N/A Not applicable.
Motor Vehicle License Decal and Exemptions
231
Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2010 (continued)
Display
Decals
Caroline
Yes
Carroll
No
Charles City
No
Charlotte
No
Chesterfield
No
Clarke
Yes
Craig
Yes
Culpeper
No
Cumberland
No
Dickenson
No
Dinwiddie
No
Essex
No
Fairfax
No
Fauquier
No
Floyd
No
Fluvanna
No
Franklin
Yes
Frederick
No
Giles
Yes
Goochland
No
Grayson
Yes
Greene
No
Greensville
No
Halifax
Yes
Hanover
Yes
Henrico
No
Henry
Yes
Highland
No
Isle of Wight
No
King & Queen
No
King George
No
King William
No
Lancaster
No
Lee
No
Loudoun
Yes
Louisa
No
Lunenburg
No
Madison
No
Mecklenburg
Yes
Middlesex
Yes
Montgomery
No
Nelson
No
New Kent
Yes
Northampton
No
Northumberland
No
Nottoway
Yes
Orange
No
Page No
Patrick
No
Pittsylvania
No
Powhatan
No
Prince Edward
No
Prince George
No
Prince William
No
Pulaski
Yes
Special Exemptions
Fire and rescue members (1 exemption per person)
Fire and rescue members, POWs, disabled veterans
N/A
Volunteer fire and rescue members
Fire and rescue exempt one vehicle, police and state
police exempt one vehicle
N/A
Fire and rescue members, police, disabled veterans
N/A
Disabled veterans
Fire and rescue, POWs, military, disabled veterans
Disabled veterans, National Guard
N/A
Fire and rescue members, public safety, active military
N/A
Public safety, active military, disabled veterans
Disabled veteran plates, public safety, government vehicles
Fire and rescue, disabled veterans, POWs
Fire and rescue, physically handicapped (reduced rate)
Emergency services personnel
Fire and rescue, county vehicles, National Guard
Disabled veterans, volunteer firemen
Public safety, disabled veterans, qualified volunteers
Disabled veterans, POWs, Medal of Honor plates,
farm vehicles, certain antique vehicles, military not
domiciled in VA
Disabled veterans, POWs
Public safety
Fire and rescue, police, POWs, disabled veterans
Fire and rescue, military, National Guard
Fire and rescue (1 per person), Medal of Honor recipients, farm vehicles without plates
Fire and rescue personnel
Churches
Fire and rescue, sheriff auxillary
Disabled veterans, fire and rescue volunteers
Fire and rescue members, National Guard
N/A
N/A
Fire and rescue, National Guard
N/A
Fire and rescue
Fire and rescue, auxillary police
N/A
Fire and rescue (1 decal), antique vehicles, disabled veterans
N/A
N/A
Public safety, disabled tags veteran tags, antique tags
Disabled veterans, tax-exempt organization vehicles
Fire and rescue members, disabled veterans
Fire and rescue (1 vehicle), disabled veterans (1 vehicle)
N/A
Fire and rescue, volunteer police, antique vehicles,
disabled veterans
Fire and rescue, military, handicapped, disabled veterans, National Guard, antique vehicles
Fire and rescue (1 free decal). disabled veteran plates
N/A Not applicable.
232
Tax Rates 2010
Display
Special Exemptions
Decals
Rappahannock
Yes
Fire and rescue
Richmond
No
Fire and rescue (1 free vehicle), antique vehicles
Roanoke
No
Disabled veterans (1 free vehicle)
Rockbridge
Yes
N/A
Rockingham
Yes
Fire and rescue, disabled veterans
Russell
Yes
N/A
Scott
Yes
N/A
Shenandoah
No
Smyth
Yes
Fire and rescue (1 decal)
Southampton
Yes
Fire and rescue, military
Spotsylvania
No
Fire and rescue
Stafford
No
Fire and rescue, disabled veteran plates
Surry
Yes
Fire and rescue trucks, sheriff’s department
Sussex
Yes
N/A
Tazewell
Yes
N/A
Warren
Yes
Emergency services, antique vehicles, disabled veterans, farm vehicles, POWs, National Guard
Washington
No
Westmoreland
No
Fire and rescue, antique vehicles, disabled veterans, National Guard
Wise
Yes
N/A
Wythe
Yes
N/A
York
No
Fire personnel, military (non-resident), POWs, antique
vehicles, disabled veterans
Abingdon
No
N/A
Alberta
Yes
Fire department members
Altavista
No
Fire and rescue members, National Guard, POWs
Amherst
No
Vehicles exempt under Code of Virginia § 46.2-755
Appalachia
Yes
Fire and rescue squad, church vehicle
Appomattox
No
N/A
Ashland
Yes
N/A
Berryville
Yes
N/A
Big Stone Gap
Yes
N/A
Blacksburg
No
Public safety, military, National Guard
Blackstone
No
N/A
Bluefield
Yes
Veterans
Boones Mill
Yes
N/A
Bowling Green
Yes
N/A
Boyce
Yes
Volunteer fire department, police
Boydton
Yes
Fire and rescue
Bridgewater
Yes
N/A
Broadway
Yes
N/A
Brookneal
No
N/A
Buchanan
No
N/A
Capron
Yes
N/A
Cedar Bluff
Yes
Disable veterans
Chase City
Yes
Disabled veterans
Chatham
Yes
Chilhowie
Yes
N/A
Chincoteague
Yes
Fire squad members, POWs
Christiansburg
No
Claremont
Yes
N/A
Clarksville
Yes
Clifton Forge
Yes
N/A
Clinchco
No
N/A
Clintwood
Yes
Fire and rescue, church vehicles
Coeburn
Yes
Colonial Beach
Yes
Courtland
Yes
Fire and rescue members (1 vehicle)
N/A Not applicable.
233
Display
Decals
Towns (continued)
Craigsville
No
Culpeper
No
Damascus
No
Dayton
Yes
Dillwyn
No
Drakes Branch
No
Dublin
Yes
Duffield
No
Dumfries
Yes
Eastville
No
Edinburg
Yes
Exmore
Yes
Farmville
Yes
Fincastle
No
Floyd
No
Front Royal
Yes
Glade Spring
Yes
Glasgow
Yes
Glen Lyn
Yes
Gordonsville
No
Goshen
Yes
Gretna
No
Grottoes
Yes
Grundy
No
Halifax
Yes
Hallwood
Yes
Hamilton
Yes
Haymarket
Yes
Haysi
No
Herndon
Yes
Hillsville
Yes
Hurt
No
Independence
Yes
Iron Gate
Yes
Ivor
Yes
Jonesville
Yes
Kenbridge
Yes
Keysville
No
Kilmarnock
No
La Crosse
Yes
Lawrenceville
Yes
Lebanon
Yes
Leesburg
Yes
Louisa
No
Lovettsville
Yes
Luray
No
Madison
Yes
Marion
Yes
Middleburg
Yes
Middletown
Yes
Mineral
No
Montross
Yes
Mount Jackson
Yes
Narrows
Yes
New Castle
Yes
New Market
No
Newsoms
Yes
Occoquan
Yes
Onancock
Yes
Onley
Yes
Special Exemptions
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Disabled veterans, law enforcement
N/A
Fire and rescue members, auxillary police,
clean fuel vehicles, elderly receive 50% discount
Fire and rescue
Fire and rescue, disabled veterans
N/A
N/A
N/A
Fire and rescue members (if qualified)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Fire and rescue members, military
N/A
N/A
N/A
Public safety volunteers
N/A
N/A
N/A
Fire and rescue
Fire and rescue members, military
N/A
Disabled veterans with disabled tag
N/A
Fire department member, military
N/A
Fire and rescue members, POWs,
Medal of Honor recipients
N/A Not applicable.
234
Tax Rates 2010
Towns (continued)
Orange
Pamplin
Pearisburg
Pembroke
Pennington Gap
Pound
Pulaski
Purcellville
Remington
Rich Creek
Richlands
Rocky Mount
Round Hill
Rural Retreat
Saint Paul
Scottsville
Smithfield
South Boston
South Hill
Stanley
Stephens City
Stony Creek
Strasburg
Surry
Tappahannock
Timberville
Troutville
Urbanna
Victoria
Vienna
Vinton
Virgilina
Wachapreague
Wakefield
Warrenton
Warsaw
Waverly
Weber City
West Point
White Stone
Windsor
Wise
Woodstock
Wytheville
N/A Not applicable.
Display
Decals
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
No
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
No
No
Yes
Yes
Yes
Yes
No
Yes
No
No
Yes
No
Yes
No
Yes
Special Exemptions
N/A
N/A
N/A
Disabled veterans
N/A
N/A
N/A
Public safety
Public safety
Police vehicles
N/A
N/A
Qualified fire department members
Follows requirements of Sussex County
N/A
N/A
Fire and rescue members, clean fuel vehicles
N/A
N/A
Public safety
N/A
N/A
N/A
N/A
N/A
N/A
Fire department members (1 decal)
Fire and rescue, military, disabled veterans
Fire and rescue (1 vehicle exempt)
Fire and rescue (1 decal)
235
236
Tax Rates 2010
Section 16
Meals, Transient Occupancy, Cigarettes, Tobacco, Admissions,
and Motor Fuels Excise Taxes, 2010
Among the many local taxes levied by Virginia’s localities
are four excise taxes on meals, transient occupancy, cigarettes
and admissions. There is also a state motor fuels license tax on
distributors that is restricted to localities in two northern Virginia transportation districts. Table 16.1 provides a detailed
list of rates for these taxes for the 39 cities, 71 counties, and
122 towns reporting at least one of these taxes..
Meals Tax
The meals tax is a flat percentage imposed on the price of a
meal. In fiscal year 2009, the most recent year available from
the Auditor of Public Accounts, it accounted for 6.0 percent
of the total tax revenue for cities, 0.9 percent for counties,
and 19.2 percent for large towns. The low percentage for
counties is explained by the fact that less than one-half of the
counties employ the tax. The authority to levy this tax varies
greatly among jurisdictions, so the tax varies significantly
among individual cities, counties and towns. For information
on tax receipts of individual localities, see Appendix C.
Counties may levy a meals tax (§ 58.1-3833) on food
and beverages offered for human consumption if the tax is
approved in a voter referendum. However, several counties
have been exempted from the voter referendum requirement
[see § 58.1-3833 (B) of the Code of Virginia].
There are certain restrictions in applying the meals
tax. The tax cannot be imposed on food that meets the
definition of food under the Federal Food Stamp Program, with the exception of sandwiches, salad bar items,
certain prepackaged salads and non-factory sealed beverages. It does not apply to certain volunteer and non-profit
organizations that might sell food on an occasional basis.
It does not apply to churches and their members. Also,
the meals tax cannot exceed 4 percent. The limit applies
only to counties. Cities and towns may exceed that rate.
Accordingly, 28 cities and 66 towns report charging a
meals tax over 4 percent. In addition, the meals tax does
not apply to gratuities, whether or not a restaurant makes
them mandatory.
The first column of Table 16.1 lists the rates for the
meals tax. All cities impose a meals tax. The median tax rate
is 5.5 percent. The minimum rate, charged by 11 cities, is
4 percent, and the maximum, charged by Covington, is 7.5
percent. The meals tax rate is lower among the 40 counties
that report having it. All counties that report having the meal
tax have a rate of 4 percent except for Dickenson, which
lists 2 percent, and Bath, which reports a 1 percent meals
tax. Among the 120 towns that report having a meals tax,
the minimum rate is 1.5 percent, the maximum 8 percent,
and the median rate is 4.8 percent.
The text table summarizes the dispersion of the meal
tax rates among cities, counties, and towns.
Meals Tax Rates, 2010
Rate
0.1 - 2%
2.1 - 3%
3.1 - 4%
4.1 - 5%
5.1 - 6%
6.1 - 7%
7.1 - 8%
Total
Median rate
Cities
0
0
11
5
13
9
1
39
5.5%
Counties Towns Total
2
4
6
0
5
5
42
49
102
0
44
49
0
12
25
0
5
14
0
1
2
44
120
203
4%
4.8%
4%
Furthermore, counties are restricted in their authority
to levy the meals tax to within the limits of an incorporated
town unless the town grants the county authority to do so
(§ 58.1-3711). Cities and towns are granted the authority to
levy the meals under the “general taxing powers” found in
their charters (§ 58.1-3840).
Transient Occupancy Tax
The transient occupancy tax (lodging tax) is a flat percentage imposed on the charge for the occupancy of any room
or space in hotels, motels, boarding houses, travel campgrounds and other facilities providing lodging for less than
thirty days. The tax applies to rooms intended or suitable for
dwelling and sleeping. Therefore, the tax does not apply to
rooms used for alternative purposes, such as banquet rooms
and meeting rooms.
In fiscal year 2009, the occupancy tax accounted for
1.7 percent of the total tax revenue for cities, 0.9 percent for
counties, and 4.3 percent for large towns. These are averages;
the relative importance of the tax varies significantly among
individual cities, counties and towns. For information on tax
receipts of individual localities, see Appendix C.
According to § 58.1-3819, counties may levy a transient occupancy tax with a maximum tax rate of 2 percent.
Counties specified in § 58.1-3819(A) may increase their
transient occupancy tax to a maximum of 5 percent. The
portion of the tax collections exceeding 2 percent must be
237
used by the county for tourism and tourism related expenses.
According to § 58.1-3819, the following counties are permitted to levy the 5 percent rate: Albemarle, Alleghany,
Amherst, Augusta, Bedford, Botetourt, Caroline, Carroll,
Craig, Cumberland, Dinwiddie, Floyd, Franklin, Giles,
Gloucester, Greene, Halifax, James City, King George,
Loudoun, Mecklenburg, Montgomery, Nelson, Northampton, Page, Prince Edward, Patrick, Prince George, Prince
William, Pulaski, Rockbridge, Smyth, Spotsylvania, Stafford, Tazewell, Wise, Wythe and York.
Counties are restricted in their authority to levy the
lodging tax within the limits of an incorporated town unless
the town grants the county authority to do so (§ 58.1-3711).
Cities and towns are granted the authority to levy the lodging taxes under the “general taxing powers” found in their
charters (§ 58.1-3840).
The median rate for the 36 cities that report using the
transient occupancy tax is 6 percent, the minimum 2 percent,
and the maximum is 10 percent (Emporia), though Virginia
Beach has a rate of 10.5 percent for special districts. Sixtyseven counties report imposing a transient occupancy tax.
The extremes range from 2 to 8 percent with a median rate
of 4 percent. The 77 towns that report having the tax show
a median of 5 percent with a minimum rate of 1 percent and
a maximum of 8 percent. The following table summarizes
the dispersion of the transient occupancy tax among cities,
counties and towns:
Transient Occupancy Taxes, 2010
Rate
City
County
Town
Total
Up to 2%22710
39
2.1 - 3%
01
8
9
3.1 - 4%
3
51624
4.1 - 5%
728
34
69
5.1 - 6%
9
31123
Over 6%15
3
523
Total
36
67
84187
Median rate
6%
4%
5%
5%
to only two counties by general law. Fairfax and Arlington
counties may levy the cigarette tax with a maximum rate
of 5 cents per pack or the amount levied under state law,
whichever is greater (§ 58.1-3831). The two counties have
followed the state’s example and raised their taxes to 30
cents for a pack of 20. No county cigarette tax is applicable
within town limits if the town’s governing body does not
authorize that county to levy the tax.
Unlike the meals and transient occupancy taxes, which
are added directly to the bill at the time of purchase, the cigarette tax is added onto the price per pack before the purchaser
buys the cigarettes. The tobacco tax is levied either as a flat
tax or as a portion of gross receipts. If no schedule is given
in Table 16.1, then it should be read as a flat tax. A total of
30 cities levy some sort of tax on cigarettes, while 2 counties
and 48 towns report doing so. The following table, based on
the tax of a pack of 20 cigarettes, summarizes the dispersion
of cigarette taxes among cities, counties and towns.
Cigarette Tax on a Pack of 20 in 2010
Tax Levied
City
County
Town
Total
Up to 15 cents
5
026
31
16 - 30 cents
921324
31 - 45 cents2
02
4
46 - 60 cents
7
0
512
Over 60 cents
7
02
9
Total
30 2
48
80
Median rate
35¢
30¢12¢23¢
Cigarette and Tobacco Taxes
In fiscal year 2009, cigarette and tobacco taxes accounted for
1.1 percent of the total tax revenue collected by cities, less than
0.1 percent of that collected by counties, and 2.2 percent of that
collected by large towns. The very low percentage for counties
is attributable to the fact that only two counties levy cigarette
and tobacco taxes. These are averages; the relative importance
of the tax varies significantly among individual cities, counties and towns. For information on individual localities see
Appendix C.
The state is authorized by § 58.1-1001 of the Code to
impose an excise tax of 1.5 cents on each cigarette sold
or stored (30 cents on a pack of 20). Section 58.1-3830
allows for the local taxation of the sale or use of cigarettes.
Cities and towns are granted the authority to levy the tax
under the “general taxing powers” found in their charters
(§ 58.1-3840). The right to levy the tax has been granted
238
Admissions Tax
In fiscal year 2009, the admissions tax accounted for 0.4
percent of the total tax revenue for cities. Receipts were
negligible for counties and large towns. These are averages; the relative importance of the tax varies significantly
among individual localities. For information on receipts by
individual localities, see Appendix C.
Events to which admissions are charged are classified
into five groups by § 58.1-3817 of the Code of Virginia; they
are: (1) those events from which the gross receipts go entirely
to charitable purposes; (2) admissions charged for events
sponsored by public and private educational institutions;
(3) admissions charged for entry into museums, botanical
or similar gardens, and zoos; (4) admissions charged for
sporting events; and (5) all other admissions.
In imposing the admissions tax, localities have the
authority to tax each class of admissions with the same or
with a different tax rate. A locality may impose admission
taxes at lower rates for events held in privately-owned
facilities than for events held in facilities owned by the locality. Section 58.1-3818 allows a locality to exempt certain
qualified charitable events from admissions tax charges.
Twelve counties (Arlington, Brunswick, Charlotte, Clarke,
Culpeper, Dinwiddie, Fairfax, Madison, Nelson, New Kent,
Prince George and Sussex) have been granted permission
to levy an admissions tax at a rate not to exceed 10 percent
Tax Rates 2010
of the amount of charge for admissions (§§ 58.1-3818 and
58.1-3840). Only three counties, Dinwiddie, New Kent, and
Roanoke, report levying the tax.1
Cities and towns are granted the authority to levy the
admissions tax under the “general taxing powers” found in
their charters (§ 58.1-3840). Sixteen cities and two towns
(Culpeper2 and Vinton) reported levying the admissions
tax. For cities, the levy ranged from 5 percent to the full 10
percent. The median rate was 7.25 percent.
Admissions Tax, 2010
Rate
City
County
Town
Total
0.0 - 2%
0
011
2.1 - 4%
02
02
4.1 - 6%
611
8
6.1 - 8%
3
0
0
3
8.1 - 10%
7
0
0
7
Total16
3221
Median rate
7.25%
4%
5%
5.5%
Motor Fuels Tax on Distributors
The fuel distribution license tax, effective on January 1,
2010, is a tax on distributors of motor fuels in qualifying
localities to retailers and replaces the 2 percent retail sales
tax on retail sellers of motor fuels. Under § 58.1-1720 a state
tax of 2.1 percent may be imposed in a qualifying locality on
any distributor in the business of selling fuels at wholesale to
retail dealers for retail sale within the qualifying locality. To
be eligible a locality must be: (i) any county or city that is a
member of a transportation district in which a rail commuter
mass transport system and a bus commuter mass transport
system are owned or operated by an agency as defined in
§ 15.2- 4502, or (ii) any county or city that is a member of
a transportation district subject to § 15.2- 4515 and is contiguous to the Northern Virginia Transportation District. In
addition, § 58.1-1722 excludes the amount of the tax imposed
and collected by the distributor from the distributor’s gross
receipts for purposes of taxes imposed under Chapter 37
(§ 58.1-3700 et seq.).
The tax is imposed in 11 localities that belong to two
transportation commissions. The Northern Virginia Transportation Commission (NVTC) consists of Fairfax, Loudoun and
Arlington counties and Alexandria, Fairfax and Falls Church
cities. The tax helps provide financial support for the activities of the Washington Metropolitan Area Transit Authority
(WMATA), also known as Metro, and the Virginia Railway
Express (VRE), the commuter line between Washington D.C.
and Manassas and Fredericksburg. The other commission,
the Potomac and Rappahannock Transportation Commission
(PRTC), consists of three cities (Fredericksburg, Manassas,
and Manassas Park), and two counties (Prince William and
Stafford). It provides support to rail transport (VRE) in the
affected counties and bus services originating in Prince William County through Omniride and Omnilink.
♦♦♦♦
The Auditor of Public Accounts’ Comparative Report of
Local Government Revenues and Expenditures, Year Ended
June 30, 2009 lists receipts from the admissions tax for both
Albemarle and Lee counties. When contacted, each county
said that the receipts originated from sources other than the
admissions tax.
2
Although the Auditor of Public Accounts’ Comparative
Report of Local Government Revenues and Expenditures,
Year Ended June 30, 2009 does not list any receipts from the
admissions tax for the town of Culpeper, the town asserted
that it did have an admissions tax of 5 percent.
1
Excise Taxes
239
Table 16.1
Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel Excise Taxes, 2010
Local Taxes
State
Meals
Transient Occupancy
Motor Fuels
(Restaurant)
(Hotel and Motel)
Cigarette Tax
Admissions
License Tax on
Locality
Tax (%)
Tax (%)
(Per Pack)
Tax (%)
Distributors (%)
Alexandria
4.0
6.5 + 80¢10.0a2.1
$1 per night
Bedford
5.0
5.0
30¢ N/A
N/A
Bristol
6.0
6.0
N/A
N/A
N/A
Buena Vista
4.0
4.0
N/A
N/A
N/A
Charlottesville
4.0
6.0
35¢
N/A
N/A
Chesapeake
5.5
8.0
50¢ (20 cig.)10.0
N/A
62.5¢ (25 cig.)
75¢ (30 cig.)
Colonial Heights
5.0
8.0
N/A
N/A
N/A
Covington
7.52.020¢
N/A
N/A
Danville
6.0
6.0
N/A
N/A
N/A
Emporia
6.510.0
N/A
N/A
N/A
Fairfax
4.0
4.0
85¢ N/A2.1
Falls Church
4.0
5.0
75¢ (20 cig.)
N/A2.1
93.8¢ (25 cig.)
$1.125 (30 cig.)
Franklin
6.5
8.0
50¢
N/A
N/A
Fredericksburg
6.0
6.0
31¢
6.02.1
Galax
4.0
N/A
N/A
N/A
N/A
Hampton
6.5
8.0
65¢ 10.0
N/A
Harrisonburg
6.0
6.0
30¢
5.0
N/A
Hopewell
5.5
8.0
N/A
N/A
N/A
Lexington
4.0
6.0
N/A
N/A
N/A
Lynchburg
6.5
5.5 +
35¢ (20 cig.)
7.0
N/A
$1 per night
43.8¢ (25 cig.)
Manassas
4.0
5.0
50¢ (20 cig.)
N/A2.1
62.5¢ (25 cig.)
75¢ (30 cig.)
Manassas Park
4.0
N/A
50¢
N/A2.1
Martinsville
6.02.020¢
N/A
N/A
Newport News
6.5
7.5
65¢ (20 cig.) 7.5
N/A
81.25¢ (25 cig.)
97.50¢ (30 cig.)
Norfolk
6.5
8.0 +
65¢ (20 cig.)10.0
N/A
$1 per night
87.5¢ (25 cig.)
Norton
6.0
4.015¢
N/A
N/A
Petersburg
4.0
6.010¢ 5.0
N/A
Poquoson
5.5
N/A10¢
N/A
N/A
Portsmouth
6.5
8.0
60¢ (20 cig.)10.0
N/A
73¢ (25 cig.)
Radford
5.5
6.015¢
N/A
N/A
Richmond
6.0
8.0
N/A
7.0
N/A
Roanoke
7.0
7.0
54¢
5.5
N/A
Salem
4.0
7.015¢ (20 cig.)
5.0
N/A
18.75¢ (25 cig.)
22.5¢ (30 cig.)
Staunton
6.0
5.020¢
N/A
N/A
Suffolk
6.5
8.0
50¢ (20 cig.)10.0
N/A
Virginia Beach
5.5
8.0
65¢ (20 cig.)10.0b
N/A
10.5c
81¢ (25 cig.)
5.0d
Waynesboro
5.0
5.020¢
N/A
N/A
Williamsburg
5.0
5.025¢
N/A
N/A
Winchester
5.0
5.025¢
5.0
N/A
N/A Not applicable.
a
Not to exceed $0.50 per person.
b
For concert events.
c
Imposed on special districts (Sandbridge).
d
For participatory sporting events.
240
Tax Rates 2010
Table 16.1 Meals, Transient Occupancy, Cigarette, Admissions, and Motor Vehicle Fuel
Excise Taxes, 2010 (continued)
Local Taxes
State
Meals
Transient Occupancy
Motor Fuels
(Restaurant)
(Hotel and Motel)
Cigarette Tax
Admissions
License Tax on
Locality
Tax (%)
Tax (%)
(Per Pack)
Tax (%)
Distributors (%)
Accomack
N/A2.0
N/A
N/A
N/A
Albemarle
4.0
5.0
N/A
N/A
N/A
Alleghany
4.02.0
N/A
N/A
N/A
Amherst
4.0
5.0
N/A
N/A
N/A
Arlington
4.0
5.2
30¢ (20 cig.)
N/A2.1
37.5¢ (25 cig.)
Augusta
4.0
4.0
N/A
N/A
N/A
Bath1.0
4.0
N/A
N/A
N/A
Bedford
4.0
5.0
N/A
N/A
N/A
Bland
4.02.0
N/A
N/A
N/A
Botetourt
4.0
5.0
N/A
N/A
N/A
Buchanan
N/A2.0
N/A
N/A
N/A
Buckingham
N/A
6.0
N/A
N/A
N/A
Caroline
4.0
5.0
N/A
N/A
N/A
Carroll
4.0
5.0
N/A
N/A
N/A
Chesterfield
N/A
8.0
N/A
N/A
N/A
Clarke
N/A2.0
N/A
N/A
N/A
Craig
4.0
5.0
N/A
N/A
N/A
Culpeper
N/A2.0
N/A
N/A
N/A
Dickenson2.0
N/A
N/A
N/A
N/A
Dinwiddie
4.02.0
N/A
4.0
N/A
Fairfax
N/A
4.0
30¢ (20 cig.)
N/A2.1
37.5¢ (25 cig.)
45¢ (30 cig.)
Fauquier
N/A2.0
N/A
N/A
N/A
Floyd
N/A
5.0
N/A
N/A
N/A
Franklin
4.0
5.0
N/A
N/A
N/A
Frederick
4.02.0
N/A
N/A
N/A
Giles
N/A2.0
N/A
N/A
N/A
Gloucester
4.0
4.0
N/A
N/A
N/A
Grayson
N/A2.0
N/A
N/A
N/A
Greene
4.0
5.0
N/A
N/A
N/A
Greensville
4.02.0
N/A
N/A
N/A
Halifax
N/A
5.0
N/A
N/A
N/A
Hanover
N/A
8.0
N/A
N/A
N/A
Henrico
N/A
8.0
N/A
N/A
N/A
Henry
4.02.0
N/A
N/A
N/A
Isle of Wight
4.02.0
N/A
N/A
N/A
James City
4.0
5.0 N/A
N/A
N/A
+ $2 per night
King George
4.0
5.0
N/A
N/A
N/A
King William
4.0
N/A
N/A
N/A
N/A
Lee
N/A2.0
N/A
N/A
N/A
Loudoun
N/A
5.0
N/A
N/A2.1
Louisa
N/A2.0
N/A
N/A
N/A
Madison
4.0
N/A
N/A
N/A
N/A
Mecklenburg
N/A2.0
N/A
N/A
N/A
Montgomery
4.0
3.0
N/A
N/A
N/A
Nelson
4.0
5.0
N/A
N/A
N/A
New Kent
4.02.0
N/A
4.0
N/A
Northampton
4.0
5.0
N/A
N/A
N/A
Nottoway
N/A2.0
N/A
N/A
N/A
Orange
4.02.0
N/A
N/A
N/A
Page
4.0
4.0
N/A
N/A
N/A
Patrick
N/A
5.0
N/A
N/A
N/A
Pittsylvania
4.0
N/A
N/A
N/A
N/A
Prince George
4.0
5.0
N/A
N/A
N/A
Prince William
N/A
5.0
N/A
N/A2.1
Pulaski
4.0
5.0
N/A
N/A
N/A
N/A Not applicable.
Excise Taxes
241
Local Taxes
State
Meals
Transient Occupancy
Motor Fuels
(Restaurant)
(Hotel and Motel)
Cigarette Tax
Admissions
License Tax on
Locality
Tax (%)
Tax (%)
(Per Pack)
Tax (%)
Distributors (%)
Rappahannock
4.02.0
N/A
N/A
N/A
Roanoke
4.0
5.0
N/A
5.0
N/A
Rockbridge
4.0
6.0
N/A
N/A
N/A
Rockingham
4.02.0
N/A
N/A
N/A
Scott
N/A2.0
N/A
N/A
N/A
Shenandoah
N/A2.0
N/A
N/A
N/A
Smyth
N/A
5.0
N/A
N/A
N.A
Southampton
4.02.0
N/A
N/A
N/A
Spotsylvania
4.0
5.0
N/A
N/A
N/A
Stafford
4.0
5.0
N/A
N/A2.1
Tazewell
N/A
5.0
N/A
N/A
N/A
Warren
4.02.0
N/A
N/A
N/A
Washington
N/A2.0
N/A
N/A
N/A
Wise
N/A
5.0
N/A
N/A
N/A
Wythe
4.0
5.0
N/A
N/A
N/A
York
4.0
5.0
N/A
N/A
N/A
Abingdon
7.0
7.010¢
N/A
N/A
Alberta
5.5
5.0
N/A
N/A
N/A
Altavista
5.5
5.5
N/A
N/A
N/A
Amherst
4.0
5.0
N/A
N/A
N/A
Appalachia
3.0
N/A20¢
N/A
N/A
Appomattox
5.0
5.0
N/A
N/A
N/A
Ashland
5.0
5.019¢
N/A
N/A
Berryville2.0
N/A
N/A
N/A
N/A
Big Stone Gap
6.0
5.0
N/A
N/A
N/A
Blacksburg
6.0
7.0
30¢ (20 cig.)
N/A
N/A
37.5¢ (25 cig.)
45¢ (30 cig.)
Blackstone
6.5
6.020¢ (25 cig.)
N/A
N/A
Bluefield
5.0
3.010¢
N/A
N/A
Boones Mill
4.0
N/A
N/A
N/A
N/A
Bowling Green
4.0
5.0
N/A
N/A
N/A
Boydton
4.0
N/A
N/A
N/A
N/A
Bridgewater
5.0
N/A
N/A
N/A
N/A
Broadway
4.0
N/A
N/A
N/A
N/A
Brookneal
5.0
N/A
N/A
N/A
N/A
Buchanan
4.0
N/A
N/A
N/A
N/A
Cedar Bluff
6.0
N/A
N/A
N/A
N/A
Chase City
5.0
N/A
N/A
N/A
N/A
Chatham
5.0
N/A
N/A
N/A
N/A
Chilhowie
5.0
5.0
6¢ N/A
N/A
Chincoteague
5.0
3.0
N/A
N/A
N/A
Christiansburg
7.0
7.0
40¢ (20cig.)
N/A
N/A
50¢ (25 cig.)
60¢ (30 cig.)
Clarksville
5.0
5.0
N/A
N/A
N/A
Clifton Forge
4.5
N/A
4¢ (20 cig.)
N/A
N/A
5¢ (25 cig.)
6¢ (30 cig.)
Clinchco
5.0
N/A
5¢
N/A
N/A
Clintwood
5.0
3.0
5¢
N/A
N/A
Coeburn
6.0
N/A10¢
N/A
N/A
Colonial Beach
4.0
4.025¢
N/A
N/A
Crewe
5.0
N/A
N/A
N/A
N/A
Culpeper
5.0
5.010¢1.0
N/A
Damascus
5.0
5.010¢
N/A
N/A
Dayton
5.0
N/A
N/A
N/A
N/A
N/A Not applicable.
242
Tax Rates 2010
Local Taxes
Meals
Transient Occupancy
(Restaurant)
(Hotel and Motel)
Cigarette Tax
Admissions
Locality
Tax (%)
Tax (%)
(Per Pack)
Tax (%)
Towns (continued)
Dublin
4.0
N/A
N/A
N/A
Duffield
3.5
N/A
N/A
N/A
Dumfries
4.0
5.5 +
60¢
N/A
$1 per night
Edinburg
5.0
N/A
N/A
N/A
Exmore
4.02.0
N/A
N/A
Farmville
6.5
6.5
N/A
N/A
Fincastle
4.0
N/A
N/A
N/A
Floyd
5.0
5.0
N/A
N/A
Front Royal
4.0
6.0
N/A
N/A
Glade Spring
5.0
N/A
N/A
N/A
Glasgow
4.0
N/A
N/A
N/A
Glen Lyn
N/A
5.0
N/A
N/A
Gordonsville
5.5
N/A10¢
N/A
Gretna
5.02.5
N/A
N/A
Grottoes
5.0
N/A
N/A
N/A
Grundy
4.0
N/A
5¢
N/A
Halifax
3.0
3.5
N/A
N/A
Hamilton
4.02.0
N/A
N/A
Haymarket
4.0
N/A
30¢
N/A
Haysi
5.0
N/A
5¢
N/A
Herndon1.5
6.0
75¢ N/A
Hillsville
5.0
4.0
N/A
N/A
Hurt
4.0
N/A
N/A
N/A
Independence
5.0
5.0
N/A
N/A
Iron Gate
4.0
N/A
N/A
N/A
Irvington2.0
N/A
N/A
N/A
Kenbridge
5.0
N/A
N/A
N/A
Keysville
5.0
N/A
N/A
N/A
Kilmarnock
5.0
8.0
30¢
N/A
Lacrosse
4.0
4.0
N/A
N/A
Lawrenceville
5.0
5.0
N/A
N/A
Lebanon
5.0
5.0
N/A
N/A
Leesburg
3.5
6.0
N/A
N/A
Louisa
5.51.0
N/A
N/A
Lovettsville
3.0
5.0
40¢
N/A
Luray
4.0
5.015¢
N/A
Madison
4.0
N/A
N/A
N/A
Marion
7.0
6.012¢ N/A
Middleburg
4.0
5.0
60¢
N/A
Middletown
4.0
4.0
N/A
N/A
Mineral
5.0
5.0
N/A
N/A
Mount Jackson
5.0
5.0
N/A
N/A
Narrows
4.0
4.0
N/A
N/A
Nassawadox
4.0
N/A
N/A
N/A
New Market
4.0
4.010¢
N/A
Occoquan2.02.0
N/A
N/A
Onancock
4.0
4.0
N/A
N/A
Onley
4.02.0
N/A
N/A
Orange
8.0
5.012¢
N/A
Parksley
4.0
N/A
N/A
N/A
Pearisburg
4.0
5.0
N/A
N/A
Pembroke
4.0
N/A
N/A
N/A
Pennington Gap
5.02.0
N/A
N/A
Pound
4.0
4.0
5¢
N/A
Pulaski
6.0
6.020¢
N/A
N/A Not applicable.
Excise Taxes
State
Motor Fuels
License Tax on
Distributors (%)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
243
Local Taxes
Meals
Transient Occupancy
(Restaurant)
(Hotel and Motel)
Cigarette Tax
Admissions
Locality
Tax (%)
Tax (%)
(Per Pack)
Tax (%)
Towns (continued)
Purcellville
4.0
3.0
50¢ N/A
Rich Creek
4.0
5.0
N/A
N/A
Richlands
4.0
N/A
N/A
N/A
Rocky Mount
5.0
5.0
N/A
N/A
Rural Retreat
4.0
5.0
N/A
N/A
Saint Paul
5.0
5.0
5¢
N/A
Scottsville
4.0
5.010¢
N/A
Shenandoah
6.0
4.010¢
N/A
Smithfield
5.0
5.025¢
N/A
South Boston
3.0
5.5
N/A
N/A
South Hill
5.5
5.5
N/A
N/A
Stanley
4.0
4.015¢
N/A
Stephens City
4.0
4.025¢
N/A
Strasburg
5.0
5.025¢
N/A
Surry
3.0
3.0
N/A
N/A
Tangier
4.0
3.0
N/A
N/A
Tappahannock
4.02.015¢
N/A
Timberville
5.0
4.010¢
N/A
Troutville
4.0
N/A
N/A
N/A
Urbanna
5.0
5.0
N/A
N/A
Vienna
3.5
3.5
75¢ (20 cig.)
N/A
93.75¢ (25 cig.)
112.5¢ (30 cig.)
Vinton
5.02.020¢
5.0
Wachapreague
N/A2.0
N/A
N/A
Wakefield
5.0
N/A
N/A
N/A
Warrenton
4.0
4.015¢
N/A
Warsaw
4.02.025¢
N/A
Waverly
5.0
N/A
N/A
N/A
Weber City
3.5
N/A
N/A
N/A
Windsor
4.0
N/A23¢
N/A
Wise
5.0
4.0
5¢
N/A
Woodstock
5.0
5.010¢
N/A
Wytheville
6.0
6.0
9¢
N/A
State
Motor Fuels
License Tax on
Distributors (%)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A Not applicable.
244
Tax Rates 2010
Section 17
Taxes on Natural Resources, 2010
Taxes on natural resources are rarely used by localities
because many are not endowed with such resources. As a
consequence, natural resources taxes accounted for less than
0.1 percent of total city tax revenue in fiscal year 2009, 0.5
percent of total county tax revenue and 0.4 percent of total
tax revenue of large towns, according to information from
the Auditor of Public Accounts. These are averages; the vast
majority of localities receive no revenue from this source.
All the exceptions are located in southwest Virginia. For
information on individual localities, see Appendix C.
Localities are permitted to impose several taxes on
natural resources. Table 17.1 provides tax rates for the cities
and counties having such natural resource-related taxes in
effect during the 2010 tax year.
TAXATION OF MINERAL LANDS
Under § 58.1-3286 of the Code of Virginia, localities are
required to “specially and separately assess at the fair market value all mineral lands and the improvements thereon”
and enter those assessments separately from assessments of
other lands and improvements. Mineral lands are taxed at
the same rate as other real estate in the locality. Localities
may request technical assistance from the Virginia Department of Taxation in assessing mineral lands and minerals,
provided money is available to the department to defray the
cost of the assistance (§ 58.1-3287). Instead of employing
the real property tax for mineral lands, localities are permitted to substitute a severance tax on mineral sales, not
to exceed 1 percent.
In 2009, this section was amended to allow Buchanan
County to reassess mineral lands on an annual basis for
purposes of determining the real property tax on such land.
Other real estate is still subject to assessment every six years.
Currently, two cities and 14 counties report assessing taxes
on minerals. Among the several who commented on their
mineral tax, most stated they used the land assessment
method. The city of Norton, however, stated that its tax was
based on a loading tax of $0.05/ton.
SEVERANCE TAX
Under § 58.1-3712, any city or county may levy a license tax
on businesses engaged in severing coal and gases from the
earth. The maximum rate permitted is 1 percent of the gross
receipts from sales. Localities choosing to use § 58.1-3712
may not exercise the option to levy a 1 percent severance
tax under § 58.1-3286. Under § 58.1-3712.1, the maximum
rate permitted for severing oil is one-half of 1 percent from
the sale of the severed oil. Notwithstanding the rate limits
established in § 58.1-3712, cities or counties may impose
an additional license tax of 1 percent of the gross receipts
from the sale of gas severed as authorized by § 58.1-3713.4.
The funds from this additional levy are paid into the general
fund of the localities except for members of the Virginia
Coalfield Economic Development Fund, where one-half of
the revenues must be paid to the fund. The members of the
fund are the counties of Buchanan, Dickenson, Lee, Russell,
Scott, Tazewell and Wise and the city of Norton.
COAL AND GAS ROAD IMPROVEMENT TAX
Notwithstanding the rate limits described in the previous
paragraph, localities are permitted by § 58.1-3713 to levy
up to an additional 1 percent license tax on the gross receipts
of coal and gas severed from the ground. This tax was originally scheduled to end in 2007, but the General Assembly
extended the sunset clause a number of times, most recently
to December 31, 2014.
The amount collected under this tax must be paid
into a special fund to be called the Coal and Gas Road
Improvement Fund of that particular county or city. At its
discretion, a county may elect to improve the roads of cities
and towns within its boundaries, provided the municipality
gives its consent. One-half of the revenue paid to this fund
may be used for the purpose of funding the construction of
new water systems and lines in areas of insufficient natural supply of water. Those same funds may also be used
to improve existing water and sewer systems. Localities
are required to develop and ratify an annual funding plan
for such projects. Under § 58.1-3713.1, 20 percent of the
funds collected in Wise County are distributed to the city of
Norton and the six incorporated towns within the county’s
boundaries (Appalachia, Big Stone Gap, Coeburn, Pound,
Saint Paul and Wise). The distribution is determined as
follows: (a) 25 percent is divided among the incorporated
towns and the city based on the number of registered
motor vehicles in each town and the city of Norton, and
(b) 75 percent is divided equally among the towns and
the city of Norton. The Coal and Gas Road Improvement
Advisory Committee in each city and county must develop
245
a plan before July 1 of each year for road improvements
for the following fiscal year. For localities in the Virginia
Coalfield Economic Development Authority (Lee, Wise,
Scott, Buchanan, Russell, Tazewell, and Dickenson counties and the City of Norton), the receipts from this tax are
distributed as follows: three-fourths to the Coal and Gas
Road Improvement Fund and one-fourth to the Virginia
Coalfield Economic Development Fund. The purpose of this
fund is to enhance the economic base for the seven counties
and one city in the authority.
♦♦♦♦
246
Tax Rates 2010
Table 17.1
Natural Resource Taxes, 2010
Per $100 of Gross Receipts (%)
Coal & Gas
Oil
Additional
Coal & Gas
Tax on
Severance
Severance
Gas Severance
Road Improvement
Mineral
Tax
Tax
Tax Tax Land
Locality
(§ 58.1-3712)
(§ 58.1-3712.1)
(§ 58.1-3713.4)
(§ 58.1-3713)
(§ 58.1-3286)
Buena Vista
N/A
N/A
N/A
N/A
Yes
Nortona1.0
N/A
N/A1.0
Yes
Amherst
N/A
N/A
N/A
N/A
Yes
Augusta
N/A
N/A
N/A
N/A
Yes
Brunswick
N/A
N/A
N/A
N/A
Yes
Buchanan1.0
N/A1.01.0
No
Caroline
N/A
N/A
N/A
N/A
Yes
Chesterfield
N/A
0.5
N/A
N/A
No
Dickenson1.0
0.5
1.01.0
Yes
Goochland
N/A
N/A
N/A
N/A
Yes
Grayson
N/A
N/A
N/A
N/A
Yes
Greensville
N/A
N/A
N/A
N/A
Yes
Hanover
N/A
N/A
N/A
N/A
Yes
Lee1.0
0.51.01.0
Yes
Powhatan
N/A
N/A
N/A
N/A
Yes
Pulaski
N/A1.01.01.0
No
Russell1.0
0.5
N/A1.0
No
Scott1.0
0.5
N/A1.0
No
Tazewell1.0
N/A1.01.0
Yes
Washington
N/A
N/A
N/A
N/A
Yes
Wiseb1.0
0.51.01.0
Yes
Towns (No towns reported having natural resource severance taxes.)
N/A Not applicable.
a
The city of Norton reports that it also charges a mineral loading tax of $0.05/ton of coal.
b
Wise County is required to distribute a portion of its road improvement receipts to the city of Norton and to the following incorporated
towns within the county: Appalachia, Big Stone Gap, Coeburn, Pound, Saint Paul, and Wise. Refer to the paragraph “Coal and Gas Road
Improvement Tax” in Section 17 for an explanation.
Taxes on Natural Resources
247
248
Tax Rates 2010
Section 18
Legal Document Taxes, 2010
In fiscal year 2009, the most recent year available from
the Auditor of Public Accounts, taxes on legal documents
accounted for 0.4 percent of total tax revenue for cities and
0.8 percent for counties. Towns do not have this tax. These
localities may vary significantly. For information on individual localities, see Appendix C.
Section 58.1-3800 of the Code of Virginia authorizes the
governing body of any city or county to impose a recordation
tax in an amount equal to one-third of the state recordation
tax. The recordation tax generally applies to real and personal property in connection with deeds of trust, mortgages,
and leases, and to contracts involving the sale of rolling stock
or equipment (§§ 58.1-807 and 58.1-808).
Local governments are not permitted to impose a levy
when the state recordation tax imposed is 50 cents or more
(§ 58.1-3800). Consequently, local governments cannot
levy a tax on such documents as certain corporate charter
amendments (§ 58.1-801), deeds of release (§ 58.1-805), or
deeds of partition (§ 58.1-806) as the state tax imposed is
already 50 cents per $100.
Sections 58.1-809 and 58.1-810 also specifically exempts
certain types of deed modifications from being taxed. Deeds
of confirmation or correction, deeds to which the only parties
are husband and wife, and modifications or supplements to
the original deeds are not taxed. Finally, § 58.1-811 lists a
number of exemptions to the recordation tax.
Currently, the state recordation tax on the first $10
million of value is 25 cents per $100, so cities and counties
can impose a maximum tax of 8.3 cents per $100 on the
first $10 million, one-third of the 25 cent state rate. Above
$10 million there is a declining scale of charges applicable
(§ 58.1-3803).
In addition to a tax on real and personal property,
§§ 58.1-3805 and 58.1-1718 authorize cities and counties
to impose a tax on the probate of every will or grant of
administration equal to one-third of the state tax on such
probate or grant of administration. Currently, the state tax
on wills and grants of administration is 10 cents per $100 or
a fraction of $100 for estates valued at greater than $15,000
(§ 58.1-1712). Therefore, the maximum local rate is
3.3 cents.
Table 18.1 provides information on the recordation
tax and the wills and administration tax for the 35 cities
and 82 counties that report imposing one or both of them.
The following text table shows range of recordation taxes
imposed by localities.
Recordation Tax, 2010
Tax Per $100
Cities 5¢
7
7.5¢1
8.3¢29
Total
37
Counties
Total
613
01
85114
91128
Twenty-two cities and 51 counties reported imposing
taxes on wills and administration documents. All reported
imposing a tax of 3.3 cents per $100.
♦♦♦♦
249
Table 18.1
Legal Document Taxes, 2010
Recordation
Tax on Wills
Tax Rate
and Administration
Locality
(Per $100)
(Per $100)
Alexandria
8.3¢
N/A
Bedford
5.0¢
3.3¢
Bristol
7.5¢
N/A
Buena Vista
8.3¢
3.3¢
Charlottesville
8.3¢
3.3¢
Chesapeake
8.3¢
N/A
Colonial Heights
8.3¢
3.3¢
Covington
8.3¢
3.3¢
Danville
5.0¢
N/A
Emporia
8.3¢
3.3¢
Fairfax
8.3¢
N/A
Falls Church
5.0¢
3.3¢
Franklin
8.3¢
N/A
Fredericksburg
8.3¢
3.3¢
Hampton
8.3¢
3.3¢
Harrisonburg
8.3¢
N/A
Hopewell
8.3¢
N/A
Lexington
8.3¢
N/A
Lynchburg
8.3¢
3.3¢
Manassas
8.3¢
N/A
Manassas Park
8.3¢
N/A
Martinsville
8.3¢
3.3¢
Newport News
8.3¢
N/A
Norfolk
8.3¢
3.3¢
Petersburg
5.0¢
3.3¢
Poquoson
8.3¢
N/A
Portsmouth
8.3¢
3.3¢
Radford
5.0¢
N/A
Richmond
8.3¢
3.3¢
Roanoke
8.3¢
3.3¢
Salem
5.0¢
3.3¢
Staunton
8.3¢
3.3¢
Suffolk
8.3¢
3.3¢
Virginia Beach
8.3¢
3.3¢
Waynesboro
8.3¢
3.3¢
Williamsburg
8.3¢
N/A
Winchester
5.0¢
3.3¢
Accomack
8.3¢
N/A
Albemarle
8.3¢
3.3¢
Alleghany
8.3¢
3.3¢
Amelia
8.3¢
3.3¢
Amherst
8.3¢
3.3¢
Appomattox
8.3¢
3.3¢
Arlington
8.3¢
3.3¢
Augusta
8.3¢
3.3¢
Bath
5.0¢
N/A
Bedford
8.3¢
3.3¢
Botetourt
8.3¢
N/A
Brunswick
5.0¢
3.3¢
Buchanan
8.3¢
N/A
Buckingham
8.3¢
3.3¢
Campbell
8.3¢
3.3¢
Caroline
8.3¢
N/A
Carroll
8.3¢
3.3¢
Charles City
5.0¢
3.3¢
Charlotte
8.3¢
3.3¢
Chesterfield
8.3¢
N/A
N/A Not applicable.
250
Tax Rates 2010
Table 18.1 Legal Document Taxes, 2010 (continued)
Locality
Clarke
Craig
Culpeper
Cumberland
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King and Queen
King George
King William
Lancaster
Lee
Loudoun
Louisa
Lunenberg
Madison
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Northampton
Northumberland
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince Edward
Prince William Pulaski
Rappahannock
Richmond
Roanoke
Rockbridge
Rockingham
Russell
Scott
Shenandoah
Smyth
Southampton
N/A Not applicable.
Legal Document Taxes
Recordation
Tax Rate
(Per $100)
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
5.0¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
5.0¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
8.3¢
5.0¢
8.3¢
8.3¢
8.3¢
Tax on Wills
and Administration
(Per $100)
3.3¢
N/A
N/A
3.3¢
N/A
N/A
N/A
3.3¢
3.3¢
3.3¢
N/A
3.3¢
3.3¢
N/A
3.3¢
3.3¢
N/A
3.3¢
3.3¢
3.3¢
N/A
3.3¢
N/A
3.3¢
N/A
N/A
N/A
3.3¢
N/A
3.3¢
3.3¢
N/A
3.3¢
3.3¢
N/A
3.3¢
N/A
3.3¢
N/A
N/A
3.3¢
N/A
3.3¢
3.3¢
N/A
3.3¢
3.3¢
3.3¢
N/A
N/A
3.3¢
3.3¢
3.3¢
N/A
3.3¢
N/A
3.3¢
N/A
3.3¢
3.3¢
251
Table 18.1 Legal Document Taxes, 2010 (continued)
Recordation
Tax Rate
Locality
(Per $100)
Spotsylvania
8.3¢
Stafford
8.3¢
Surry
8.3¢
Sussex
8.3¢
Tazewell
8.3¢ Warren
8.3¢
Washington
8.3¢
Westmoreland
8.3¢
Wise
8.3¢
Wythe
8.3¢
York
8.3¢
Towns (Note: No towns imposed these taxes.)
Tax on Wills
and Administration
(Per $100)
N/A
3.3¢
N/A
N/A
N/A
3.3¢
N/A
N/A
3.3¢
N/A
N/A
N/A Not applicable.
252
Tax Rates 2010
Section 19
Miscellaneous Taxes, 2010
This section includes a number of taxes and exemptions that
do not fit into any of the previous sections: the local option
sales and use tax, the bank franchise tax, the short-term
(daily) rental tax, and the heating fuel exemption. The local
option sales tax has been adopted by every city and county
and, by law, all use the same tax rate. Also, as explained
below, counties must share a portion of sales tax collections
with incorporated towns within their boundaries. Wherever
the bank franchise tax is imposed, the rate is the same. In
addition to those major taxes, this section covers the communications sales and use tax and other miscellaneous taxes
for which information was provided on the survey form when
local governments were asked to specify any miscellaneous
taxes that fell outside the scope of the survey questions.
Local Option Sales and Use Tax
Auditor of Public Accounts, the local option sales and use tax
accounted for 7.9 percent of local tax revenue for cities, 6.5
percent for counties and 9.3 percent for large towns. These
cities, counties and towns may vary significantly. For information on individual localities, see Appendix C.
Each city and county is permitted by § 58.1-605 to
establish a general retail sales tax, “at the rate of 1 percent to
provide revenue for the general fund of such city or county.”
This tax applies to dealers with a retail presence in Virginia.
Sales of any items from such operations incur the 1 percent
sales tax. Sales tax monies are then collected by the Virginia
Department of Taxation and sent to the Department of the
Treasury. That agency credits the accounts of the localities
where the sales occurred and disburses the monies to the
localities on a monthly basis (§ 58.1-605.F).
Cities and counties are also permitted to establish a
local use tax at the rate of 1 percent for the purpose of providing revenue to the general fund of the locality. The use
tax is similar in purpose to the retail sales tax, but its aim is
somewhat distinct: it applies to dealers that do not have a
physical retail presence in Virginia. It is a tax levied on the
use of tangible personal property within the state that has
been stored or sold out-of-state.
The Code refers to school districts. The Virginia Department of
Education refers to school divisions. Colonial Beach and West
Point are the only towns with school divisions. We believe the
Code is referring to these towns.
1
Special distribution requirements apply to counties
with incorporated towns (§ 58.1-605.G). Where the town
constitutes a special school district and is operated as a separate school district under a town school board,1 the county is
required to pay to the town a proportionate amount of the full
amount of tax receipts based on the school age population
within the town compared to the school age population in
the entire county. If the town does not constitute a separate
school district, then one-half of county collections is distributed to the town based on the proportion of the school
age population within the town to the school age population of the entire county, provided the town complies with
certain conditions.
Certain items are exempted from the state sales tax
and may be exempted from the local sales and use tax
also. Each locality is permitted by § 58.1-609 to exempt
fuels meant for domestic consumption from the 1 percent
component of the tax. These fuels include artificial or propane gas, firewood, coal, or home heating oil. Only eight
localities answered that they exempted such fuels from the
tax. These include the counties of Alleghany, Campbell,
Lee, and Madison and the cities of Covington, Hampton,
Harrisonburg and Portsmouth.
Bank Franchise Tax
The bank franchise tax accounted for 0.5 percent of city tax
revenue in fiscal year 2009, 0.4 percent of county tax revenue,
and 2.9 percent of the tax revenue of large towns. These are
averages; the relative importance of taxes in individual cities,
counties and towns may vary significantly. For information
on individual localities, see Appendix C.
The state of Virginia levies a bank franchise tax on all
banks in Virginia at a rate of $1 on each $100 of net capital
(§ 58.1-1204). Net capital is defined and its computation
explained in § 58.1-1205.
Cities (§ 58.1-1208), counties (§ 58.1-1210), and
incorporated towns (§ 58.1-1209) are permitted to charge
an additional franchise tax of 80 percent of the state
rate of taxation. If a locality imposes the local tax, then
a bank is entitled to a credit against the state franchise
tax equal to the total amount of local franchise tax paid
(§ 58.1-1213). All localities that impose the bank franchise
tax do so at the maximum rate allowed by statute.
If a bank has branches in more than one taxable subdivision (that is, city, county, or incorporated town), the tax
imposed by the subdivision must be in the proportion of the
253
taxable value of the net capital based on the total deposits
of the bank or banks located inside the taxing subdivision to
the total deposits of the bank as of the end of the preceding
year (§ 58.1-1211).
The survey asked whether a locality levied a bank tax.
Of those localities that answered, all cities, 79 counties, and
128 towns answered affirmatively. A list of localities that
impose the tax can be found in Table 19.1.
Communications Sales and Use Tax
In fiscal year 2009, the communications sales and use tax
accounted for 3.4 percent of local tax revenue for cities, 2.5
cities, counties, and towns may vary significantly. For information on individual localities, see Appendix C.
In 2006, legislation enacted by the General Assembly,
House Bill 568, replaced many state and local taxes and
fees on communications services with a flat 5 percent
rate. The tax is collected from consumers by their service
providers and is then remitted to the Virginia Department
of Taxation. The Department of Taxation then distributes
the monies to the localities on a percentage basis derived
from their participation in the local taxes which the new
flat tax supersedes.
The communications sales and use tax replaced a variety of local taxes: the consumer utility tax on land line and
wireless telephone service, the local E-911 tax on land line
telephone service, a portion of the BPOL tax assessed on
public service companies by certain localities that impose the
tax at a rate higher than 0.5 percent, the local video programming excise tax on cable television services, and the local
consumer utility tax on cable television service.
The communications sales and use tax does not
affect several related taxes: the state E-911 fee on wireless telephone service; the public rights-of-way use fee
on land line telephone service; and the local BPOL tax of
0.5 percent on public service companies (also called the
utility license tax).
This is the last fiscal year the communication sales
and use tax will be shown as a local tax. Beginning in
FY 2010 the Auditor of Public Accounts will treat it as
a state tax with the proceeds reported as noncategorical
state aid to localities.
Table 19.2 presents a listing of the localities that
received distributions from the communications sales and
use tax in fiscal year 2009. The information was taken from
Table 4.6 of the Virginia Department of Taxation’s Annual
Report, Fiscal Year 2009, the latest year available.
Short-term Daily rental tax
In 2010 the General Assembly modified short-term rental
property classifications. Short-term rental property can
once again be included in merchants’ capital as a separate
classification. Consequently, localities may tax this property
either as merchants’ capital or short-term rental property,
but not as both. Whether considered under the merchants’
capital tax or the short-term property tax, the category of
property shall not be considered tangible personal property
for purposes of taxation.
The new law maintains the usual exclusions. Therefore,
the category of short-term rental property still excludes “(i)
trailers..., and (ii) other tangible personal property required
to be licensed or registered with the Department of Motor
Vehicles, Department of Game and Inland Fisheries, or
Department of Aviation (§ 58.1-3510.4).” The most important exception listed is motor vehicles for rent. These fall
under the merchants’ capital tax as a separate classification,
discussed in Section 8.
For purposes of taxation under the short-term rental
tax, property is classified into two types: short-term rental
property and heavy equipment short-term rental property
(§ 58.1-3510.6). Short-term rental property may be taxed at 1
percent of gross receipts. Heavy equipment short-term rental
property may be taxed up to 1.5 percent of gross receipts.
Table 19.3 lists the 20 cities, 17 counties, and 1 town that
reported having the short-term rental tax.
Other Miscellaneous Taxes
In our 2010 questionnaire, local governments were asked to
specify any miscellaneous taxes that fell outside of the scope
of the questions in survey. The answers they provided are
included in Table 19.4. The table has entries for two cities,
five counties, and one town. Taxes reported in Table 19.4
include those on bowling, automobile junk yard licenses,
pistol dealer licenses, beverage licenses, trash collector
licenses, and off-track betting, among others.
♦♦♦♦
254
Tax Rates 2010
Table 19.1
Localities Reporting That They Levy a Bank Franchise Tax, 2010
Alexandria
Fairfax
Manassas
Richmond
Bedford
Falls Church
Manassas Park
Roanoke
Bristol
Franklin
Martinsville
Salem
Buena Vista
Fredericksburg
Newport News
Staunton
Charlottesville
Galax
Norfolk
Suffolk
Chesapeake
Hampton
Norton
Virginia Beach
Colonial Heights
Harrisonburg
Petersburg
Waynesboro
Covington
Hopewell
Poquoson
Williamsburg
Danville
Lexington
Portsmouth
Winchester
Emporia
Lynchburg
Radford
King George
Accomack
Chesterfield
Pulaski
King William
Albemarle
Craig
Rappahannock
Lancaster
Alleghany
Cumberland
Roanoke
Lee
Amelia
Dinwiddie
Rockbridge
Loudoun
Amherst
Fairfax
Rockingham
Louisa
Appomattox
Fauquier
Russell
Madison
Arlington
Fluvanna
Shenandoah
Mecklenburg
Augusta
Franklin
Smyth
Middlesex
Bath
Frederick
Southampton
Montgomery
Bedford
Gloucester
Spotsylvania
Nelson
Bland
Goochland
Stafford
New Kent
Botetourt
Grayson
Sussex
Northampton
Brunswick
Greene
Tazewell
Northumberland
Buchanan
Hanover
Warren
Orange
Buckingham
Henrico
Washington
Patrick
Campbell
Henry
Westmoreland
Pittsylvania
Caroline
Highland
Wise
Powhatan
Carroll
Isle of Wight
Wythe
Prince George
Charles City
James City
York
Prince William
Charlotte
King & Queen
Towns (Note: Towns that answered “not applicable” are excluded. For a listing of respondents and non-respondents, see Appendix B.)
Abingdon
Clintwood
Hurt
Pennington Gap
Warsaw
Alberta
Coeburn
Independence
Pound
Waverly
Altavista
Colonial Beach
Ivor
Pulaski
West Point
Amherst
Courtland
Jonesville
Purcellville
White Stone
Appalachia
Craigsville
Kenbridge
Remington
Windsor
Appomattox
Crewe
Keysville
Rich Creek
Wise
Ashland
Culpeper
Kilmarnock
Richlands
Woodstock
Berryville
Damascus
Lawrenceville
Rocky Mount
Wytheville
Big Stone Gap
Dayton
Lebanon
Rural Retreat
Blacksburg
Dillwyn
Leesburg
Saint Paul
Blackstone
Drakes Branch
Louisa
Scottsville
Bluefield
Dublin
Lovettsville
Shenandoah
Boones Mill
Dumfries
Luray
Smithfield
Bowling Green
Eastville
Marion
South Boston
Boyce
Edinburg
Middleburg
South Hill
Boydton
Exmore
Middletown
Stanley
Bridgewater
Farmville
Mineral
Stephens City
Broadway
Floyd
Montross
Stony Creek
Brookneal
Front Royal
Mount Jackson
Strasburg
Burkeville
Glade Spring
Narrows
Surry
Capron
Glasgow
Nassawadox
Tappahannock
Cedar Bluff
Gordonsville
New Castle
The Plains
Chase City
Gretna
New Market
Timberville
Chatham
Grottoes
Newsoms
Troutville
Chilhowie
Grundy
Onancock
Urbanna
Chincoteague
Haymarket
Onley
Victoria
Christiansburg
Haysi
Orange
Vienna
Clarksville
Herndon
Parksley
Vinton
Cleveland
Hillsville
Pearisburg
Wakefield
Clifton Forge
Honaker
Pembroke
Warrenton
Miscellaneous Taxes
255
Table 19.2
Localities Receiving Communications Sales and Use Tax Distributions, FY 2009
Cities
Alexandria
Bedford
Bristol
Buena Vista
Charlottesville
Chesapeake
Colonial Heights
Covington
Danville
Emporia
Counties
Accomack
Albermarle
Alleghany
Amelia
Amherst
Appomattox
Arlington
Augusta
Bath
Bedford
Bland
Botetourt
Brunswick
Buchanan
Buckingham
Campbell
Caroline
Carroll
Charles City
Charlotte
Chesterfield
Clarke
Craig
Culpeper
Cumberland
Towns
Abingdon
Accomac
Alberta
Altavista
Amherst
Appalachia
Appomattox
Ashland
Berryville
Big Stone Gap
Blacksburg
Blackstone
Bluefield
Boones Mill
Bowling Green
Boyce
Boydton
Boykins
Bridgewater
Broadway
Brodnax
Brookneal
Buchanan
Burkeville
Cape Charles
256
Fairfax
Falls Church
Franklin
Fredericksburg
Galax
Hampton
Harrisonburg
Hopewell
Lexington
Lynchburg
Manassas
Manassas Park
Martinsville
Newport News
Norfolk
Norton
Petersburg
Poquoson
Portsmouth
Radford
Richmond
Roanoke
Salem
Staunton
Suffolk
Virginia Beach
Waynesboro
Williamsburg
Winchester
Dickenson
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King and Queen
King George
King William
Lancaster
Lee
Loudoun
Louisa
Lunenburg
Madison
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Northampton
Northumberland
Nottoway
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince Edward
Prince George
Prince William
Pulaski
Rappahannock
Richmond
Roanoke
Rockbridge
Rockingham
Russell
Scott
Shenandoah
Smyth
Southampton
Spotsylvania
Stafford
Surry
Sussex
Tazewell
Warren
Washington
Westmoreland
Wise
Wythe
York
Cedar Bluff
Charlotte Court House
Chase City
Chatham
Chilhowie
Chincoteague
Christiansburg
Clarksville
Cleveland
Clifton
Clifton Forge
Clintwood
Coeburn
Colonial Beach
Courtland
Crewe
Culpeper
Damascus
Dayton
Dillwyn
Drakes Branch
Dublin
Dumfries
Edinburg
Elkton
Farmville
Fincastle
Floyd
Fries
Front Royal
Gate City
Glade Spring
Glasgow
Gordonsville
Goshen
Gretna
Grottoes
Grundy
Halifax
Hamilton
Haymarket
Haysi
Herndon
Hillsville
Honaker
Hurt
Independence
Iron Gate
Irvington
Ivor
Jarratt
Jonesville
Kenbridge
Keysville
Kilmarnock
La Crosse
Lawrenceville
Lebanon
Leesburg
Louisa
Lovettsville
Luray
Marion
McKenney
Melfa
Middleburg
Middletown
Mineral
Monterey
Montross
Mount Jackson
Narrows
New Castle
New Market
Newsoms
Tax Rates 2010
Table 19.2 Localities Receiving Communications Sales and Use Tax Distributions, FY 2009 (continued)
Towns (continued)
Occoquan
Onancock
Onley
Orange
Painter
Parksley
Pearisburg
Pembroke
Pennington Gap
Phenix
Pocahontas
Pound
Pulaski
Purcellville
Quantico
Remington
Rich Creek
Ridgeway
Rocky Mount
Round Hill
Rural Retreat
Saint Charles
Saint Paul
Saltville
Scottsville
Shenandoah
Smithfield
South Boston
South Hill
Stanardsville
Stanley
Stephens City
Strasburg
Stuart
Tappahannock
Tazewell
Timberville
Troutville
Urbanna
Victoria
Vienna
Vinton
Wachapreague
Wakefield
Warrenton
Warsaw
Washington
Waverly
Weber City
West Point
White Stone
Windsor
Wise
Woodstock
Wytheville
Source: Virginia Department of Taxation: Annual Report, Fiscal Year 2009, Table 4.6. http://www.tax.virginia.gov/documents/AnnualReportFY2009.xls.
Miscellaneous Taxes
257
Table 19.3
Short-Term Daily Rental Tax, 2010
Daily Rental Tax Rate (%)
Locality
Light Equipment
Heavy Equipment
Alexandria1.01.5
Charlottesville1.0
...
Chesapeake1.01.5
Danville1.0
...
Falls Church1.01.0
Fredericksburg1.01.0
Hampton1.01.0
Harrisonburg1.01.5
Lexington1.01.0
Martinsville
0.5
0.5
Newport News1.01.0
Norfolk1.01.5
Poquoson
3.0
...
Portsmouth1.0
...
Richmond1.01.5
Roanoke1.01.5
Staunton1.01.0
Virginia Beach1.01.5
Waynesboro1.0
...
Winchester1.0
...
Albemarle1.01.0
Arlington1.01.0
Buckingham1.0
...
Chesterfield1.0
...
Fairfax1.01.0
Hanover1.0
...
Henrico1.01.0
King William1.01.0
Lancaster1.01.0
Loudoun1.0
...
Pittsylvania1.0
...
Powhatan1.01.0
Prince George1.0
...
Prince William1.01.5
Spotsylvania1.0
...
Stafford1.01.0
York1.01.0
Leesburg1.0
...
N/A Not applicable.
... No response
258
Tax Rates 2010
Table 19.4
Miscellaneous Taxes, 2010
Locality
Item Tax Rate
Bedford
Moped license
$12
Falls Church
Bowling
$0.05 per game
Henrico
Off-track betting1/8% of the wagers
Lancaster
Automobile graveyard license
$2 per yeara
Mixed alcohol beverage license
By seating capacity, $200-$500
Loudoun
Mixed beverage license tax
By capacity: up to 100 seats, $200; 101-150 seats, $350;
more than150 seats, $500
Private nonprofit club
$350
Northampton
Pistol dealers license tax
$25.75
Trash collector license tax
$10.75
Prince George
Courthouse maintenance fee
$2 per case (traffic or criminal)
Windsor
Coin-operated machines license tax
$200
Farm vendors
$5 per day
Mixed beverages license
$200
Beer license
$25 on- or off-premises
Off-premises wine and beer license
$37.50
On-premises wine and beer license
$75
a
Rate confirmed by Lancaster County. The purpose of the tax, as stated by the Commissioner of Revenue’s office in a phone conversation
December 2, 2009, is to ascertain the existence of automobile graveyards in the county and provide a control over further growth in the
number of such graveyards. The tax is not aimed at enhancing revenue streams.
Miscellaneous Taxes
259
260
Tax Rates 2010
Section 20
Refuse and Recycling Collection Fees, 2010
Many Virginia localities collect, or authorize to have collected, refuse and recycled materials. In its survey, the Cooper
Center inquired into the methods and fees for the collection
of refuse and recycled materials. The answers are provided
in four tables covering regular refuse pick up, tipping fees,
recycling, and pickup of miscellaneous refuse items.
Refuse Collection
Table 20.1 shows information reported on refuse collection
by all 39 cities, and by 25 counties and 118 towns. The table
contains information on frequency of collection, collection
fees and private contracting. There are three methods of
operation. Some Virginia localities levy a specific refuse
collection service fee for the costs of collection. Others cover
collection costs within general tax revenues. Finally, some
localities provide no service, but leave refuse collection to
private contractors.
A majority of cities and counties provide residential
services on a weekly basis. Only the city of Fredericksburg
and the counties of Appomattox, Arlington, and Halifax
offer regular collections more frequently. Regarding fees,
27 cities, 10 counties, and 63 towns reported imposing a
residential refuse collection service fee. In addition, 12
cities, 11 counties and 54 towns contract with private firms
for refuse collection.
Table 20.2 shows tipping fees charged to dump trash
at landfills and waste transfer stations by various localities.
Localities reporting imposing such fees include 15 cities,
35 counties and seven towns.
Recycling Programs
Table 20.3 provides data on localities that have instituted
recycling programs. As with refuse collection, these programs may be financed in a variety of ways. Many localities
pick up recyclables and then finance the collection with a
service charge. Other localities contract with a private firm.
Table 20.3 indicates which localities offer collection of
recyclables and which contract the collection with a private
firm. It also indicates the monthly fees associated with collecting recyclables.
Of the total survey respondents, 37 cities, 81 counties, and 77 towns reported having some form of recycling
activity. Fourteen cities provided recycling collection
directly, and 23 contracted it out. Thirty-five counties provided services directly, while 46 contracted them out. Of
the towns, 10 had their services provided by the county,
30 provided direct services, and 37 contracted for services.
For localities that charged a service fee, the amount ranged
anywhere from 75 cents to $20 per month.
Miscellaneous Refuse Items
Table 20.4 covers any items requiring special pick up.
Twelve cities, 25 counties and 16 towns provided detail on
collection fees for such special refuse items.
♦♦♦♦
261
Table 20.1
Refuse Collection Fees, 2010
Frequency of
Locality Contracts
Collections
Collection Fee
with Private Firm(s)
Locality
per Week
(Dollars Per Month)*
for Refuse Collection
Alexandria
R: 1
R: Semiannual: 1st half: $165.50; No
2nd half: $168.00
C I: N/A
C I: N/A
Bedford
R:1
R: $15
No
C I:1 C I: $28.11 minimum
Bristol
R: 1
R: $3 per week
No
C I: Varies
C I: Varies
Buena Vista
R: 1
R: $13
No
C I: 2
C I: $23.87 minimum
Charlottesville
R: 1
R: Sticker: 32 gallon annual: $94.50;
No
96 gallon annual: $283.50
C I: Every 6 days
C I: Varies
Chesapeake
R: 1
R: N/A
Yes
C I: N/A
C I: N/A
Colonial Heights
R: 1
R: $25 per 2 month period
Yes
C I:1
C I: $25 per 2 month period
Covington
R: 1
R: $13.80
No
C I: Varies
C I: $16.65 minimum or $5.35/cubic yard
Danville
R: 1
R: $13.80
Yes
C I: 5
C I: $136.90
Emporia
R: 1
R: $15.00
No
C I: Varies
C I: Varies
Fairfax
R: 1
R: N/A
No
C I: N/A
C I: N/A
Falls Church
R: 1
R: N/A
Yes
C I: N/A
C I: N/A
Franklin
R: 1
R: $43.41
No
C I: Variesa
C I: $52.61-61.90
Fredericksburg
R:2
R: $31.50b
No
C I:2
C I: $31.50 bimonthly
Galax
R:1
R: $8
No
C I:2
C I: $16
Hampton
R: 1 R: N/A
Yes
C I: N/A
C I: N/A
Harrisonburg
R: 1
R: $10
No
C I: daily
C I: $27.40 - $256
Hopewell
R: 1
R: $20.65
Yes
C I: 1
C I: $24.06
Lexington
R: 1 R: N/A
No
C I: 3-6
C I: Based on business type
Lynchburg
R: 1
R: Tags: $0.95 per 32 gallon; No
$1.90 per 64 gallon plus $60 annual
C I:1
C I: Tags: $0.95 per 32 gallon;
$1.90 per 64 gallon plus $60 annual
Manassas R: 1: detached; R: $22.79: detached; No
2: townhouse/mobile home
$23.82: townhouse/mobile home
C I: N/A
C I: N/A
Manassas Park
R: 1
R:14.63
Yes
C I: N/A
C I: N/A
Martinsville
R: 1
R: $16.25
No
C I: 1-5
C I: $24.50 per container
Newport News
R: 1
R: N/A
Yes
C I: N/A
C I: N/A
Norfolk
R: 1
R: $27.01 No
C I: 1-5
C I: Downtown: $59.00 to $146.24
N/A Not applicable.
Key to abbreviations: R: Residential; C: Commercial; I: Industrial
* Unless otherwise stated.
a
In the city of Franklin, frequency of commercial collection is based on need of service.
b
Townhouses in the city of Fredericksburg are charged $25.20.
262
Tax Rates 2010
Table 20.1 Refuse Collection Fees, 2010 (continued)
Frequency of
Locality Contracts
Collections
Collection Fee
Locality
per Week
Cities (continued)
Norton
R: 1
R: $10 No
C I: Varies
C I: $15-$190
Petersburg
R: 1
R: $12
No
C I: 1
C I: $12
Poquoson
R: 1
R: Varies
Yes
C I: N/A
C I: N/A
Portsmouth
R: Varies
R: $26
No
C I: Varies
C I: Varies
Radford
R:1 R: $17
No
C I: Varies
C I: Varies
Richmond
R: 1
R: $17.50 per can No
C I:1
C I: $17.50 per can
Roanoke
R: 1
R: N/A
Yes
C I:1-5
C I: Daily: $70-$120
Salem
R: 1
R: N/A
Yes
C I:1
C I: $10 per dump;
$5 per dump recycling participants
Staunton
R: 1
R: $10
No
C I: 4
C I: $22.70
Suffolk
R: 1
R: N/A
No
C I:1
C I: N/A
Virginia Beach
R: 1
R: N/A
No
C I: N/A
C I: N/A
Waynesboro
R: 1
R: $14.50 No
C I: Varies
C I: Based on amount
Williamsburg
R: 1
R: N/A
Yes
C I: N/A
C I: N/A
Winchester
R:1
R: N/A
No
C I:1
C I: N/A
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table
are excluded.)
Alleghany
R: 1
R: N/A
No
C I:1-5
C I: Free first pickup; $30 for addl. pickup Amherst
R:1
R: $4.50 Yes
C I:1
C I: $6.50 Appomattox
R:2 (in Appomattox Town)
R: N/A
No
C I:2 (in Appomattox Town)
C I: N/A
Arlington
R:2
R: $232.60 per year
Yes
C I: N/A
C I: N/A
Bland
R:1
R: $30 quarterly
Yes
C I: N/A
C I: N/A
Brunswick
R: As required
R: N/A
No
C I: As required
C I: $750 - $1,500 per year (8 yd. dumpster)
Buchanan
R:1
R: N/A
Yes
C I:1
C I: $4 per yard
Buckingham
R: N/Ac
R: N/A
No
C I: N/A
C I: N/A
Carroll
R: 1 R: N/A
Yes
C I:1
C I: N/A
Dickenson
R:1
R: N/A
No
C I:1
C I: N/A
N/A Not applicable.
c
Buckingham County provides collection sites, not collection service.
Refuse and Recycling Collection Fees
263
Frequency of
Locality Contracts
Collections
Collection Fee
Locality
per Week
(Dollars Per Month)* for Refuse Collection
Fairfax
R:1d
R: $28.75
No
C I:1
C I: $28.75
Floyd
R: N/Ae
R: N/A
No
C I: N/A
C I: N/A
Frederick
R: N/Af
R: N/A
Yes
C I: N/A
C I: N/A
Giles
R:1
R: $13.75 No
C I:1
C I: $25 Grayson
R:1
R: $3 per week
No
C I:1
C I: Varies by bin size
Halifax
R:2-3
R: N/A
No
C I: N/A
C I: N/A
Henrico
R:1
R: $15
No
C I:1
C I: $15
Highland
R: N/Ag
R: $12.50
No
C I: N/A
C I: $75-$300 per year
Lee
R: N/A
R: N/A
Yes
C I:2
C I: N/A
Northumberland
R: N/Ah
R: N/A
Yes
C I: N/A
C I: N/A
Pulaski
R:1
R: $13
No
C I:1
C I: 6 cu. yd. dumpster: $15 per mo. rental,
$28 to empty
Roanoke
R:1
R: N/A
No
C I:1
C I: N/A
Surry
R: N/A
R: N/A
Yes
C I:2
C I: $25 per 4 cu. yd. container
Wythe
R: N/Ai
R: N/A
Yes
C I: N/A
C I: N/A
York
R:1
R: $12.25 per can
Yes
C I:1
C I: $12.25 per can
Abingdon
R:1
R: $10
No
C I: N/A
C I: N/A
Alberta
R:1
R: N/A
No
C I: N/A
C I: N/A
Altavista
R:1
R: N/A
No
C I:1
C I: Done by Campbell County Amherst
R:1
R: $5.50
Yes
C I: Varies
C I: Varies
Appalachia
R:1
R: $6
No
C I:1-5
C I: $11
Appomattox
R:1
R: N/A
Yes
C I:1
C I: N/A
Ashland
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Berryville
R:1
R: N/A
Yes
C I:2
C I: N/A
Big Stone Gap
R:1
R: $10
No
C I: 5
C I: $10 per pickup
Blacksburg
R:1
R: $21.86 per cart Yes
C I: Varies
C I: $21.86 per cart N/A Not applicable.
d
In Fairfax County, only about 15 percent of residents are involved in county system.
e
Floyd County provides collection sites, not collection service.
f
Frederick County provides collection sites, not collection service.
g
Highland County provides collection sites, not collection service.
h
Northumberland County provides collection sites, not collection service.
i
Wythe County provides collection sites, not collection service.
264
Tax Rates 2010
Frequency of
Locality Contracts
Collections
Collection Fee
Locality
per Week
Towns (continued)
Blackstone
R:2
R: $10
No
C I: 3
C I: $20
Bluefield
R:1
R: $10.40
No
C I:2-5
C I: $14 minimum
Bowling Green
R:2 R: Bi-monthly: $33 in town
Yes
C:2
C I: Bi-monthly: $50 in town
Boyce
R:1
R: N/A
Yes
C I:1
C I: N/A
Boydton
R:2
R: $10 in town; $11 out of town
No
C I:2
C I: $60-$120
Branchville
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Bridgewater
R: 3 R: $14.25
No
C I: 3
C I: $14.25
Broadway
R:1
R: $22.50 bi-monthly
Yes
C I: N/A
C I: N/A
Brookneal
R:1
R: N/A
No
C I: 3
C I: $15-$150
Buchanan
R:1
R: $18
Yes
C I:2
C I: $26
Capron
R:1
R: N/A
No
C I:1
C I: N/A
Cedar Bluff
R:1
R: $9
No
C I: 3
C I: $27
Chase City
R:2
R: $8
No
C I:1-2
C I: $15-$28
Chatham
R:2 R: $10 Yes
C I: 4
C I: $10-$13
Chilhowie
R:1
R: $11 inside corp. limits; $13 outside
Yes
C I: N/A
C I: N/A
Chincoteague
R:1
R: $1.50 per week
Yes
C I:1 (Oct-Apr)
C I: $1.50 per week
2 (May-Sept)
Christiansburg
R: 1
R: $15
No
C I: 3
C I: Varies
Clarksville
R:1
R: $15 (bi-monthly)
No
C I:2-5
C I: $30- $75 minimum (bi-monthly)
Clintwood
R:1
R: $7
No
C I:1-5
C I: $10 minimum, regular pickup
$32 minimum, bins
Coeburn
R:1
R: $7
No
C I:1-5
C I: Varies
Colonial Beach
R:1
R: N/A
No
C I:1
C I: N/A
Courtland
R:1
R: $3
No
C I:1
C I: $5
Crewe
R:2
R: $15
No
C I: 3
C I: Varies by size of dumpster
Culpeper
R:1 R: N/A
Yes
C I:1
C I: $11 per cart
Dayton
R:1
R: $17.45
Yes
C I:1
C I: $20
N/A Not applicable.
Key to abbreviations: R: Residential; * Unless otherwise stated.
C: Commercial; I: Industrial
265
Locality
Frequency of
Collections
Collection Fee
per Week
Locality Contracts
Towns (continued)
Drakes Branch
R:1
R: N/A
No
C I:1
C I: N/A
Dublin
R:1
R: $9.35
No
C I: Varies
C I: $15.30; $19.12 dumpster
Dumfries
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Edinburg
R:1
R: $6
Yes
C I:1
C I: $6
Exmore
R:1
R: $8
No
C I:1
C I: $8-$18
Farmville
R:1
R: N/A
No
C I:2
C I: N/A
Floyd
R:2
R: N/A
No
C I:2
C I: N/A
Front Royal
R:1
R: $12 for 96 gal. container; $11 for 32 gal. No
C I: 1-2
C I: $217 to $267
Glade Spring
R:1
R: $7
No
C I: 3
C I: $7 minimum
Glasgow
R:1
R: $2
Yes
C I: N/A
C I: N/A
Gordonsville
R:1
R: N/A
Yes
C I:1
C I: N/A
Gretna
R: 1
R: $12.44 bi-monthly
No
C I: Varies
C I: $12.44 bi-monthly plus cost by
container size
Grottoes
R:1
R: N/A
Yes
C I:1
C I: $22.86
Grundy
R:1
R: $7
No
C I:1-6
C I: $48-$288
Halifax
R:1
R: N/A
No
C I:1
C I: N/A
Hallwood
R:1
R: $80 per year
Yes
C I:1
C I: N/A
Hamilton
R:1
R: N/A
Yes
C I:1
C I: N/A
Haymarket
R:2
R: N/A
Yes
C I: N/A
C I: N/A
Herndon
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Hillsville
R:1
R: N/A
No
C I:1-3
C I: N/A
Hurt
R:1
R: N/A
Yes
C I:2
C I: N/A
Iron Gate
R:1
R: $7
No
C I:2
C I: $9
Ivor
R:1
R: N/A
No
C I:1
C I: N/A
Jonesville
R:1
R: $7.25
No
C I:2-3
C I: $15
Kenbridge
R:1
R: $14.70
No
C I:2
C I: $22.50
N/A Not applicable.
266
Tax Rates 2010
Frequency of
Locality Contracts
Collections
Collection Fee
Locality
per Week
Towns (continued)
Keysville
R:1
R: N/A
No
C I: N/A
C I: N/A
La Crosse
R:1
R: $12
No
C I:2
C I: $73 per dumpster
Lawrenceville
R:2
R: $10
No
C I: Daily
C I: $50 per container
Lebanon
R:1
R: $6 No
C I: As required
C: $12
I: Based on dumpster size
Leesburg
R:1
R: N/A
Yes
C I:1-5
C I: N/A
Louisa
R:2
R: N/A
No
C I:2
C I: $11.25-$20
Lovettsville
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Luray
R:1
R: $8.75 per container
Yes
C I:1
C I: $11.75 per container
Marion
R:1
R: $11
No
C I: N/A
C I: N/A
Middleburg
R:1
R: N/A
Yes
C I:1
C I: N/A
Middletown
R:1
R: N/A
Yes
C I:1
C I: N/A
Mineral
R:1
R: $0 in town; $320 per year out of town
No
C I:1
C I: N/A
Montross
R:1 R: $12.00 Yes
C I:2
C I: Based on size
Mount Jackson
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Narrows
R:1
R: N/A
No
C I: Varies
C I: N/A
New Market
R:1
R: $9
Yes
C I:1
C I: $8.50 per cubic yard dumpster
Occoquan
R:1
R: N/A
Yes
C I:1
C I: N/A
Onancock
R:1
R: N/A
Yes
C I:1
C I: N/A
Onley
R:1
R: N/A
Yes
C I: N/A
C I: N/A
Orange
R:2
R: N/A
No
C I:2
C I: $32 for 2 pickups;
$95 per 2 cubic yards;
$180 per 4 cubic yards;
$250 per 6 cubic yards
Pamplin
R:2
R: N/A
Yes
C I:2
C I: N/A
Pennington Gap
R:1
R: $25 per load, $4.50/month
No
C I: Varies
C I: $25 per load, $16/month
Pound
R:1
R: $8
Yes
C I: 5
C I: $14-$120
Purcellville
R:1
R: N/A
Yes
C I:1
C I: N/A
Remington
R:1
R: N/A
Yes
C I:2
C I: N/A
N/A Not applicable.
267
Locality
Towns (continued)
Richlands
Rocky Mount
Round Hill
Rural Retreat
Saint Paul
Saxis
Scottsville
Shenandoah
Smithfield
South Boston
South Hill
Stanley
Stephens City
Stony Creek
Strasburg
Stuart
Tappahannock
The Plains
Timberville
Urbanna
Victoria
Vienna
Vinton
Wachapreague
Wakefield
N/A Not applicable.
268
Frequency of
Collections
Collection Fee
per Week
R:1
C I:1-5
R:1
C I:1
R:1
C I:1
R:1
C I: N/A
R:1
C I: Varies
R:1
C I: N/A
R:1
C I:1
R:1
C I:1
R:2
C I:2
R:1
C I: Varies
R:1
C I: Varies
R:1
C I:1
R:1
C I:1
R:2
C I:2
R:1
C I: N/A
R:1
C I: Varies
R:2 C I:2
R:1
C I:1
R:1
C I:1
R: 3
C I: N/A
R:1 C I:1
R:2 C I:1
R:1
C I:2
R:1
C I: 1
R:1
C I:1
C: Commercial; Locality Contracts
R: $9 per pickup
No
C I: $11 per week
R: $4
No
C I: $8
R: N/A
Yes
C I: N/A
R: N/A
No
C I: N/A
R: 8.50
No
C I: Varies by volume
R: N/A
No
C I: N/A
R: $18
No
C I: $18
R: $9
Yes
C I: $18
R: N/A
Yes
C I: N/A
R: N/A
No
C I: $90 to $180 per year
R: $10
No
C I: Varies
R: $12.50-$14.50
Yes
C I: $13.50
R: N/A
Yes
C I: N/A
R: N/A
No
C I: N/A
R: $8.50
Yes
C I: N/A
R: $10
No
C I: $125
R: $5
No
C I: $10; $20 for dumpsters
R: N/A
Yes
C I: N/A
R: $24 bimonthly
Yes
C I: $30.66 bimonthly
R: N/A
Yes
C I: N/A
R: $10
No
C I: $13
R: N/A
Yes
C I: N/A
R: N/A
No
C I: N/A
R: N/A
No
C I: N/A
R: $5.50
Yes
C I: $5.50
I: Industrial
Tax Rates 2010
Frequency of
Collections
Collection Fee
Locality
per Week
Towns (continued)
Warrenton
R:2
R: N/A
C I:2
C I: N/A
Warsaw
R:2 R: N/A
C I: Varies
C I: $15 Waverly
R:1
R: $6
C I:1
C I: $6
Weber City
R:1
R: N/A
C I: N/A
C I: N/A
Windsor
R:1
R: N/A
C I:1
C I: N/A
Wise
R:1
R: $8
C I: Varies
C I: $18 per pickup
Woodstock
R:1
R: $8
C I: N/A
C I: N/A
Wytheville
R:1
R: $0.50 per 13 gallon bag; $1 per 32 gallon bag;
$50 annual decal
C I: N/A
C I: N/A
N/A Not applicable.
Key to abbreviations: * Unless otherwise stated.
R: Residential; Refuse and Recycling Collection Fees
C: Commercial; Locality Contracts
No
No
Yes
Yes
Yes
No
No
No
I: Industrial
269
Table 20.2
Refuse Collection Tipping Fees, 2010
Locality
Tipping Fee
Bedford
$60 per ton
Bristol
$25.50 per ton
Buena Vista
$21 per ton for landfill
Charlottesville
Charge per collection:
Container Size (cu. yds.) Uncompacted Compacted
2
$6
$25
4
$12
$50
6
$19
$75
8
$25
$100
Colonial Heights
$800 for tractor-trailer load
$600 for tandem-axle truck
Covington
$35 for 0 up to 1/4 ton
$45 for 1/4 up to 1/2 ton
$60 for 1/2 up to 3/4 ton
$75 for 3/4 up to 1 ton
Hampton
$38 per ton
Harrisonburg
$69 per ton
Lynchburg
$48 per ton for less than 150 tons
Norfolk
$170 per ton
Richmond
$34.28 per ton
Roanoke
$45 per ton
Salem
$47 per ton business and commercial; $25 minimum
Staunton
$45 per ton
Waynesboro
$44 per ton
Accomack
$66 per ton
Augusta
$45 per ton
Bath
$40 per ton - large firms
$25 per ton - medium firms
$13.36 fee - small firms
Bedford
$38 per ton commercial
Brunswick
$17.89 per ton
Campbell
$35 per ton
Culpeper
$48.53 per ton
Dickenson
$60 per ton
Dinwiddie
$35 per ton
Fairfax
$60 per ton
Fauquier
$25 annual permit fee; $15 annual renewal fee
Floyd
$40 per ton for commercial users
Franklin
$32 per ton
Frederick
$45 per ton commercial
$24 per ton municipal
Greensville
$39 per ton
Hanover
$50 per ton
Henrico
$50 per ton for waste generated inside county
$65 per ton for waste generated outside county
Lee
$37.50 per ton commercial users
$57 per ton for tires
Loudoun
$60 per ton forgeneral municipal and commercial waste
$40 per ton for contract municipal waste
$65 per ton for construction/demolition waste delivered in
two-axle vehicles
Madison
$60 per ton for rolloffs
Mecklenburg
$40 per ton
Nelson
$50 per ton
Northampton
$61 per ton
Orange
$40 per ton
Pittsylvania
$60 per ton
Prince Edward
$35 per ton for commercial and institutional users
Pulaski
$34.50 per ton
Rappahannock
$43 per ton
Rockbridge
$45.25 per ton for commercial users
Rockingham
$48 per ton
270
Tax Rates 2010
Table 20.2 Refuse Collection Tipping Fees, 2010 (continued)
Locality
Tipping Fee
Counties (counties)
Russell
$31.56 per ton
Smyth
$52 per ton
Warren
$67 per ton
Wythe
$52 per ton; minimum $28 per load
York
$52 per ton
Boydton
$60 per ton
Chase City
$1.84 per cubic yard for commercial dumpsters
Christiansburg
$51 per ton
Clarksville
$35.50 per ton
Glade Spring
$6 per ton
La Crosse
$1.10 per cubic yard
South Hill
$1.15 per cubic yard for commercial dumpsters
271
Table 20.3
Recycling Collection Fees, 2010
Locality
Provided Directly or Contracted
Service Fee
Alexandria
Directly
Included in refuse fee. See Table 20.1.
Bedford
Directly
$4.00 per month
Bristol
Contracted
$3.00 per month
Buena Vista
Contracted
N/A
Charlottesville
Contracted
N/A
Chesapeake
Contracted
N/A
Colonial Heights
Contracted
N/A
Covington
Contracted
N/A
Emporia
Directly
N/A
Fairfax
Directly
N/A
Falls Church
Contracted
N/A
Franklin
Contracted
N/A
Fredericksburg
Directly
N/A
Galax
Contracted
N/A
Hampton
Directly
$4.25 per week; $10 for non-recyclers
Harrisonburg
Directly
$10 per month
Lexington
Directly
N/A
Lynchburg
Directly
N/A
Manassas
Contracted
Included in refuse fee. See Table 20.1
Manassas Park
Contracted
Included in refuse fee. See Table 20.1
Martinsville
Contracted
N/A
Newport News
Contracted
Norfolk
Contracted
$1.47 per month (manually)
$3.47 per month (automated)
Norton
Contracted
N/A
Petersburg
Contracted
N/A
Poquoson
Contracted
Portsmouth
Contracted
N/A
Radford
Contracted
N/A
Richmond
Contracted
$1.64 per month
Roanoke
Directly
N/A
Salem
Directly
N/A
Staunton
Directly
N/A
Suffolk
Contracted
$12 per month
Virginia Beach
Directly
N/A
Waynesboro
Contracted
N/A
Williamsburg
Contracted
N/A
Winchester
Directly
N/A
Accomack
Directly
N/A
Albemarle
Contracted
N/A
Amelia
Contracted
N/A
Amherst
Contracted
N/A
Appomattox
Directly
N/A
Arlington
Contracted
$44.85 per year included as part of
refuse fee. See Table 20.1
Augusta
Directly
N/A
Bath
Contracted
N/A
Bedford
Contracted
N/A
Bland
Contracted
N/A
Botetourt
Contracted
N/A
Brunswick
Directly
N/A
Buckingham
Directly
N/A
Campbell
Directly
N/A
Carroll
Contracted
N/A
Caroline Contracted
N/A
Charlotte
Directly
N/A
Chesterfield
Contracted
N/A
Clarke
Directly
N/A
Craig
Contracted
N/A
N/ANot applicable.
272
Tax Rates 2010
Table 20.3 Recycling Collection Fees, 2010 (continued)
Locality
Culpeper
Cumberland
Dickenson
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King George
King William
Lancaster
Lee
Loudoun
Lunenburg
Madison
Mecklenburg
Middlesex
Nelson
New Kent
Northampton
Northumberland
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince Edward
Prince George
Prince William
Pulaski
Richmond
Rockbridge
Rockingham
Russell
Scott
Shenandoah
Smyth
Southampton
Spotsylvania
Stafford
Warren
Washington
Westmoreland
Wise
Wythe
York
N/ANot applicable.
Contracted
Contracted
Contracted
Directly
Contracted
Contracted
Directly
Directly
Directly
Directly
Contracted
Contracted
Contracted
Contracted
Directly
Directly
Contracted
Directly Contracted
Directly
Directly Contracted
Contracted
Contracted
Directly
Contracted
Directly
Directly
Directly
Contracted
Directly
Contracted
Contracted
Contracted
Contracted
Contracted
Contracted
Directly
Contracted
Directly
Contracted
Directly
Contracted
Contracted
Contracted
Contracted
Directly
Directly
Contracted
Directly
Directly
Directly
Contracted
Directly
Contracted
Directly
Directly
Contracted
Directly
Contracted
Contracted
Service Fee
N/A
N/A
N/A
N/A
N/A
N/A
$15 per month
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$20 per month
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$42.00 per ton, commercial users only
N/A
N/A
N/A
N/A
N/A
N/A
273
Locality
Service Fee
Abingdon
Contracted
N/A
Altavista
Contracted
N/A
Appomattox
Directly
N/A
Ashland
Contracted
N/A
Berryville
Contracted
N/A
Big Stone Gap
Directly
N/A
Blacksburg
Contracted
N/A
Blackstone
Directly
N/A
Bluefield
Directly
N/A
Bowling Green
Contracted
N/A
Boyce
Contracted
N/A
Bridgewater
Directly
$1.75 per month
Broadway
Contracted
Buchanan
Contracted
N/A
Capron
Provided by Southampton County
N/A
Chincoteague
Provided by Accomack County
N/A
Christiansburg
Directly
N/A
Clarksville
Provided by Mecklenburg County
N/A
Coeburn
Directly
N/A
Colonial Beach
Contracted
N/A
Culpeper
Provided by Culpeper County
N/A
Dayton
Contracted
Drakes Branch
Directly
N/A
Dublin
Contracted
N/A
Dumfries
Contracted
N/A
Edinburg
Directly
N/A
Farmville
Directly
N/A
Floyd
Directly
N/A
Front Royal
Directly
Gordonsville
Provided by Orange County
N/A
Gretna
Contracted
N/A
Grottoes
Provided by Rockingham County
N/A
Hallwood
Contracted
N/A
Hamilton
Contracted
N/A
Haymarket
Contracted
N/A
Herndon
Directly
$16 annually
Hillsville
Contracted
N/A
Independence
Directly
N/A
Iron Gate
Provided by Allegheny County
N/A
Kenbridge
Contracted
N/A
Keysville
Provided by Charlotte County
N/A
Lawrenceville
Contracted
N/A
Leesburg
Contracted
N/A
Louisa
Directly
N/A
Lovettsville
Contracted
N/A
Luray
Directly
N/A
Marion
Directly
N/A
Middleburg
Contracted
N/A
Middletown
Directly
N/A
Mineral
Directly
N/A
New Castle
Provided by Craig County
N/A
New Market
Contracted
N/A
Newsoms
Directly
N/A
Occaquan
Contracted
N/A
Orange
Contracted
N/A
Purcellville
Contracted
N/A
Rich Creek
Contracted
N/A
Richlands
Contracted
N/A
Round Hill
Contracted
N/A
Saint Paul
Contracted
N/A
N/ANot applicable.
274
Tax Rates 2010
Locality
Towns (continued)
Smithfield
South Boston
Stephens City
Strasburg
Tappahannock
Timberville
Urbanna
Victoria
Vienna
Vinton
Warrenton
Warsaw
Weber City
West Point
Wise
Woodstock
Wytheville
Contracted
Directly
Contracted
Contracted
Directly
Directly
Contracted
Contracted
Contracted
Directly
Directly
Provided by Richmond County
Directly
Directly
Directly
Directly
Directly
Service Fee
N/A
N/A
N/A
$2.49 per month; bi-weekly service
$5.00 per month
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A Not applicable.
275
Table 20.4
Miscellaneous Refuse Collection Fees, 2010
Locality
Item
Fee
Colonial Heights
Freon
$10 per appliance
Covington
Land fill fee for car tires
$1 each
Land fill fee for truck tires
$2 each
Land fill fee for appliances
$5 each
Falls Church
Special pick up white goods
$32.50 per 2 cubic yards
Brush pick up (larger amounts)
$65 per 2 cubic yards
Brush pick up (special bags)
$0.50 per sticker (1 sticker per bag)
Fredericksburg
Pickup truck load Minimum $30
Harrisonburg
Construction debris
$77 per ton
Hopewell
Freon
$10.25
Lynchburg
Household waste
$2.40 per 100 pounds
Tires
$2 each
Newport News
Hazardous debris
$250 per truckload
Scheduled eviction property
$250 per truckload
Unscheduled eviction property
$300 per truckload
Poquoson
Landscape debris
$12
Radford
Large load of brush
$70
Small load of brush
$35
Yard waste
$20
Appliances
$25 each
Furniture (1-3 pieces)
$30
Furniture (4-5 pieces)
$45
Furniture (6 or more pieces)
$65
Richmond
Brush and bulk items for immediate pickup
$100
Appliances
$50
Winchester
Large items
$20
Appliances with freon
$20
Alleghany
County truck rental
$15 for 1st load, $50 each additional
Extra pickups by county
$30 for 1st load, $65 each additional
Arlington
Appliances
$20 for first item, $10 each additional
Buchanan
Collection of large refuse items
$5
Campbell
Tires
$1 per tire + $35 per ton
Caroline
Tires, except commercial
$1.50 each after 1st 4 tires
Tires, commercial
$65 per ton
Tires 38”-48”
$2.50 each
Municipal solid waste
$43 per ton
Chesterfield
Appliances
$15 per item freon;
$10 per item non-freon
Construction or remodeling debris
$15 per full-size pickup load
Tires $2 each off rim; $5.00 each on rim;
$10 each oversized Culpeper
Freon items (AC, refrigerators, freezers)
$5 each
Tires
$2 each (car); $5 each (truck);
$7 each (oversized)
Fairfax
Large brush loads
$32 per ton
Yard debris (1-5 bags)
$6
Tires (1-10)
$2 each
Appliance with freon or capacitor
$2
Bulk loads in plastic or paper bags
$60 per ton
Fauquier
Construction demolition material
$46-$55 per ton
Electronic waste
$5-$35 per item
Municipal solid waste
$45 per ton
Tree stumps
$55 per ton
Tires
$3-$75 each (depends on size)
Floyd
Tires, truck
$3-$10 each (depends on size)
Tires, car
$1 each
276
Tax Rates 2010
Table 20.4 Miscellaneous Refuse Collection Fees, 2010 (continued)
Locality
Item
Fee
Frederick
Computer monitor
$8
Computer uninterruptible power source
$5
Televisions
$12; console television $20
Microwave oven
$5
Tires
$0.80 each (car); $3 each (trucks)
Greene
Appliances
$10
Greensville
Yard waste
$10 per ton
Tires
$95 per ton
Trash
$39 per ton
Hanover
E-waste (monitors, televisions)
$5
Henrico
Bulk waste
$43 per pick up
Vacuum leaf
$30 per pick up
Freon recovery
$15 per item
Loudoun
Tires, car
$25 each on rims; $1 each off rims
Tires, tractor
$13-$25 each off rims
Tires, truck
$2.25 each off rims
Refrigerated appliances
$15
Lunenburg
Bulk items
$29 per ton (1-25 tons)
$15 per ton (100+ tons)
Nelson
Tires
$80 per ton or $3 each
New Kent
Equipment with freon
$15 per item
Pittsylvania
Shredded/split tires
$40 per ton
Prince George
White goods
$2
Tires
$1
Entrance fee to landfill
$3
Rockbridge
Tires, lawn/garden, rec. vehicles
$1.50
Tires, car, truck < 20”
$3
Tires, tractor, truck > 20”
$8
Tires, heavy equipment
$168 per ton
Smyth
Brush
$5 per load
Cut/chipped trees
$165 per ton
Tire, up to 16”
$2.50 each
Tire, 17” to 24.5”
$7.50 each
Tire, 25” and over
$13.25 each
Warren
Waste decal
$5
Stumps and logs
$30 per ton
York
Bulk
$30
Brush
$25 per 16 cu. ft.
Big Stone Gap
Special trash pick up after 1st load
$25 per load
Blacksburg
Special pick up of bulk items
$60
Bridgewater
Yard material (1 pickup per week)
$2.10 per month
Chase City
Appliances and furniture
$5 per item
Large junk, debris
$5 per item
Christiansburg
Brush
$25 per load + tipping fee
Clarksville
Appliances and furniture
$20 per item
Clintwood
Brush or miscellaneous items
$40 per truck load
Culpeper
Professional business offices tipping fees
$11 per month per cart
Dayton
Passenger car tires
$2 each small tire off rim; $3 each large
tire off rim; $5 each tire on rim
Front Royal
Miscellaneous waste
$25
Freon coolant
$15
277
Table 20.4 Miscellaneous Refuse Collection Fees, 2010 (continued)
Locality
Item
Towns (continued)
Gretna
Dumpster
Herndon
Special trash pickup
Marion
Air conditioner
Refrigerator
Saint Paul
Brush
South Boston
Special trash pickup
Tappahannock
Tree limbs, bushes, etc.
278
Fee
$10 per 4 yd. load
$15 per 6 yd. load
$20 per 8 yd. load
$35 per load
$15
$15
$25 per load after 1st load
$50 per load
$20 per load
Tax Rates 2010
Section 21
Residential Water and Sewer Connection and Usage Fees, 2010
The Code of Virginia § 15.2-2122 authorizes sewer connection fees to finance changes in a sewer system that improve
public health. Localities may establish, construct, improve,
enlarge, operate and maintain a sewage disposal system with
all that is necessary for the operation of such system. The
terms under which the locality can charge a fee are defined
in § 15.2-2119. As far as we are aware, the information in
this section does not include fees of service districts that are
separate from local government.
Connection Fees
In this survey, we asked for the standard charges to connect a locality’s pipelines to a residence. The question
applies only to residential buildings, including single-family homes, townhouses, apartment buildings, and mobile
homes. We asked for the combined fees, so the amount
should include connection fees, availability fees, service
charges and any other fee charged by the locality. Connection fees for nonresidential structures were not surveyed
because of their complexity.
Table 21.1 provides the water and sewer connection
fees for the 30 cities, 44 counties, and 98 towns that reported
imposing these fees. Fee schedules used by localities differ,
but in general, charges apply to mains, valves and meters that
are installed by the locality. When an owner or developer
installs all of the necessary facilities, the charge is generally
waived. The following text table lists the mean, median and
first and third quartiles for connection fees for single-family
housing for cities and counties. The amounts vary somewhat
from those presented last year, but the variation could easily
be caused by changes in who participated in this portion of
the Cooper Center survey rather than indicating any change
in the fee structures themselves.
Residential Water and Sewer Combined Connection
Fees, 2010
Cities
Counties
Water
Sewer
Water
Sewer
Mean
$2,652 $3,735
$3,572 $5,253
Median2,155
3,505
3,275
4,000
1st quartile
9251,3011,2752,116
3rd quartile
4,040
5,565
4,760
7,338
Usage Fees
Table 21.2 lists water and sewer usage fees for 34 cities,
48 counties, and 109 towns. The fees are often multi-tiered
with the first several thousand gallons charged at a higher
unit rate and the subsequent amount at a lower basis, but
the opposite charging method, a multi-tiered system with
the first usage charged at a lower rate than later usage, is
sometimes used.
For localities that responded with a single fee and not a
schedule, it is assumed that the fee listed applies to the standard residential connection, even though no information on
meter size was available. If you have questions concerning
responses given in this table, please contact the appropriate
water and sewer department or authority in the locality or
visit their web site if applicable.
♦♦♦♦
279
Table 21.1
Residential Water and Sewer Connection Fees, 2010
Water ($)
Sewer ($)
Apart-
Town
Mobile Apart-
Town
Mobile
Locality
Single
ment*
House
Home
Single
ment
House
Home
Alexandriaa 900 ... 900 ... 7,432 3,716 7,432 ...
Bedford 1,795 1,795 1,795 1,795 2,540 2,540 2,540 2,540
Buena Vista 635 635 635 635 330 330 330 330
Charlottesvilleb 2,800 2,800 2,800 2,800 3,210 3,210 3,210 3,210
Chesapeakec City Cost 3,847 5,746 5,746 5,746 5,414 8,164 8,164 8,164
Developer Cost 3,258 4,862 4,862 4,862 4,597 6,938 6,938 6,938
Colonial Heights 2,000 4,000 4,000 ... 3,000 6,000 6,000 ...
Covington 700 700 700 700 700 700 700 700
Danville 1,412 1,412 1,412 1,412 6,800 6,800 6,800 6,800
Emporia
3,000 1,000 ... ... 4,000 2,000 ... ...
Fairfax 4,400 4,400 4,400 4,400 5,427 5,427 5,427 5,427
Falls Churchd
8,119 2,200 8,119 8,119 6,775 5,360 6,775 6,775
Franklin 3,500 7,000 3,500 ... 4,500 6,500 4,500 ...
Harrisonburg 2,500 2,500 2,500 2,500 4,000 4,000 4,000 4,000
Lexington 1,000 ... ... ... 1,000 ... ... ...
Lynchburg 2,170 2,170 2,170 2,170 3,050 3,050 3,050 3,050
Manassas 4,741 4,741 4,741 4,741 12,360 12,360 12,360 12,360
Martinsville 675 675 675 675 650 650 650 650
Newport News 2,140 ... 2,140 2,140 ... ... ... ...
Norfolk 525 ... ... ... 250 ... ... ...
Poquoson 1,725 ... ... ... 6,000 ... ... ...
Portsmouth 500 ... ... ... ... ... ... ...
Radford 1,800 1,800 1,800 ... 2,300 2,300 2,300 ...
Richmond 4,450 ... ... ... 1,400 ... ... ...
Salem 800 ... ... ... 1,800 ... ... ...
Staunton 4,105 ... ... ... 5,980 ... ... ...
Suffolke 5,520 4,970 4,420 ... 6,000 5,400 4,800 ...
Virginia Beach In-city 1,774 ... 1,774 1,774 1,003 ... 1,003 1,003
Out-of-city ... ... ... ... 1,895 ... 1,895 1,895
Waynesboro 2,725 ... ... ... 4,250 ... ... ...
Williamsburg
5,800 ... 5,800 ... 3,800 ... 3,800 ...
Winchester 5,200 5,200 5,200 5,200 7,400 7,400 7,400 7,400
Counties (Note: All counties responded top the survey. Those that answered “not applicable” for all items
in this table are excluded.)
Albemarle
6,304
3,507
3,507
6,304
...
...
...
...
Amherst 2,846 2,890 2,846 2,846 3,191 3,235 3,191 3,191
Augusta 3,602 ... ... ... 5,802 ... ... ...
Bath 1,400 ... ... ... 1,400 ... ... ...
Bedford 3,575 3,575 3,575 3,575 3,075 3,075 3,075 3,075
Bland 650 650 650 650 400 400 400 400
Buchanan 750 750 ... 750 750 750 750 750
Buckingham 2,000 2,000 2,000 2,000 2,500 2,500 2,500 2,500
Caroline 7,800 7,800 7,800 7,800 7,800 7,800 7,800 7,800
Carroll 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250
* A number of localities report that connection cost for apartments is the amount listed multiplied by the number of units or connections.
Check with the locality to determine whether the charge is per unit or for the entire building.
... No response.
a
The amount quoted for the city of Alexandria assumes a 3/4” pipeline. For sewer connection, the amount for apartment is per unit.
b
The amount quoted for the city of Charlottesville assumes a 5/8” pipeline.
c
Cost for single family housing in the city of Chesapeake is based on a 5/8” meter. Cost for the other types of housing are based on a
3/4” meter.
d
The amount quoted for apartment connections by the city of Falls Church was a per unit connection depending on meter size.
e
For the city of Suffolk, must also add the water connection charge: if installed by city: 5/8” to 3/4” is $1,100; 1” is $1,340; 1.5” is $1,670;
2” is $1,975; over 2” is actual cost plus 25 percent. If installed by developer: actual cost plus $50. Sewer connections installed by the
city are charged $1,450 for 4” pipe; $2,650 for 6” pipe; and cost plus 25 percent for larger pipes. If installed by the developer: actual cost
plus $50.
280
Tax Rates 2010
Table 21.1 Residential Water and Sewer Connection Fees, 2010 (continued)
Water ($)
Sewer ($)
Apart-
Town
Mobile Apart-
Town
Mobile
Locality
Single
ment*
House
Home
Single
ment
House
Home
Charles City 2,000 2,000 2,000 2,000 4,000 4,000 4,000 4,000
Chesterfieldf 6,015 3,740 6,015 6,015 3,455 2,937 3,455 3,455
Clarke 5,250 4,725 5,250 ... 22,750 22,750 22,750 ...
Culpeper 9,750 ... ... ... 15,000 ... ... ...
Cumberland 3,970 3,970 3,970 3,375 2,725 2,725 2,725 2,316
Dickenson 1,300 ... ... ... 1,300 ... ... ...
Dinwiddie 2,151 2,151 2,151 2,151 4,100 4,100 4,100 4,100
Fairfaxg
12,981 12,181 12,981 12,981 8,510 7,048 7,048 7,048
Franklin 2,726 2,726 ... 2,726 3,500 ... 3,500 3,500
Frederick 6,080 6,080 6,080 6,080 11,394 11,394 11,394 11,394
Grayson 50 50 50 50 ... ... ... ...
Greene 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Greensville 1,360 1,360 1,360 1,360 2,155 2,155 2,155 2,155
Hanover 5,161 ... ... ... 7,838 ... ... ...
Henrico 3,870 3,870 3,870 3,870 4,730 4,730 4,730 4,730
Isle of Wight 4,000 3,600 4,000 ... 4,000 3,100 4,000 ...
King George 7,483 7,483 7,483 7,483 9,600 9,600 9,600 9,600
King William 3,500 ... ... ... 7,750 ... ... ...
Loudoun 6,760 ... 6,760 ... 7,200 ... 7,200 ...
Montgomery 3,250 3,250 3,250 3,250 3,750 3,750 3,750 3,750
Nelson 2,000 ... ... ... 2,000 ... ... ...
New Kent 4,600 ... ... ... 13,300 ... ... ...
Powhatan 3,700 3,700 3,700 3,700 7,060 7,060 7,060 7,060
Roanoke 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500
Rockingham 3,275 3,275 3,275 3,275 5,925 3,750 5,925 5,925
Russell 750 750 750 750 750 750 750 750
Southampton 4,450 4,300 4,300 4,100 6,900 6,400 6,400 6,150
Spotsylvania 4,920 ... ... ... 4,920 ... ... ...
Stafford 7,090 7,090 7,090 7,090 5,640 5,640 5,640 5,640
Warren 5,000 10,000 3,840 3,840 10,000 3,840 3,840 3,840
Westmoreland 500 500 500 500 3,500 4,000 4,000 3,500
Wise 500 500 500 500 ... ... ... ...
Wythe 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
York 2,850 ... ... ... 3,700 ... ... ...
Abingdon In-town ... ... ... ... 1,000 1,100 1,100 1,000
Out-of-town: ... ... ... ... 2,000 2,200 2,200 2,000
Altavista In-town 386 386 386 386 1,100 1,100 1,100 1,100
Out-of-town: 772 772 772 772 2,200 2,200 2,200 2,200
Amhersth In-town 2,200 2,200 2,200 2,200 3,000 3,000 3,000 3,000
Out-of-town: 4,500 4,500 4,500 4,500 5,500 5,500 5,500 5,500
Appalachia In-town 300 300 300 300 300 300 300 300
Out-of-town: 500 500 500 500 500 500 500 500
Appomattox In-town 2,400 2,400 2,400 2,400 3,800 3,800 3,800 3,800
Out-of-town: 3,600 3,600 3,600 3,600 5,700 5,700 5,700 5,700
... No response.
f
The amount quoted by Chesterfield County for apartment connection costs is cost per apartment unit. Additionally the cost depends on
meter size.
g
The Fairfax County water charges estimates assume a 5/8” pipe. Charges includes availability, facilities service, connection and accounting
charges.
h
The amounts quoted by Amherst Town assume a 5/8” pipe.
Residential Water and Sewer Connection Fees
281
Water ($)
Sewer ($)
Apart-
Town
Mobile Apart-
Town
Mobile
Locality
Single
ment*
House
Home
Single
ment
House
Home
Towns (continued)
Big Stone Gap In-town 550 …
…
…
400 ... ... ...
Out-of-town: 800 …
…
…
650 ... ... ...
Blacksburg In-town 2,143 …
…
…
3,262 ... ... ...
Out-of-town: 3,368 …
…
…
5,708 ... ... ...
Blackstonei In-town 800 800 800 800 800 800 800 800
Out-of-town: 1,600 1,600 1,600 1,600 1,600 1,600 1,600 1,600
Bluefield In-town 350 350 350 350 ... ... ... ...
Out-of-town: 450 450 450 450 ... ... ... ...
Boones Mill 1,500 1,500 1,500 1,500 2,000 2,000 2,000 2,000
Bowling Green 6,750 ... ... ... 6,750 ... ... ...
Boydton In-town 750 750 ... 750 750 750 ... 750
Out-of-town: 1,250 1,250 ... 1,250 1,250 1,250 ... 1,250
Bridgewater 1,500 1,500 1,500 1,500 5,500 5,500 5,500 5,500
Broadway In-town 3,100 3,100 3,100 3,100 3,100 3,100 3,100 3,100
Out-of-town: 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100
Brookneal 600 600 600 600 600 600 600 600
Buchanan 2,200 ... ... ... 2,500 ... ... ...
Cedar Bluff
325 325 325 325 300 300 300 300
Chase City In-town 600 600 600 600 400 400 400 400
Out-of-town: 900 900 900 900 600 600 600 600
Chilhowie 500 500 500 500 500 500 500 500
Chincoteague 4,292 ... 4,292 4,292 ... ... ... ...
Christiansburg In-town 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Out-of-town: 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Claremont 1,100 ... ... ... 6,300 ... ... ...
Clarksvillej In-town 1,000 ... ... ... 800 ... ... ...
Out-of-town: 2,000 ... ... ... 1,600 ... ... ...
Clintwood In-town 700 ... ... ... 400 ... ... ...
Out-of-town: 900 ... ... ... 800 ... ... ...
Coeburn In-town 400 400 400 400 375 375 375 375
Out-of-town: 525 525 525 525 450 450 450 450
Colonial Beach In-town 12,000 12,000 12,000 ... 12,000 12,000 12,000 ...
Out-of-town: 12,600 12,600 12,600 ... 12,600 12,600 12,600 ...
Crewe In-town 300 300 300 ... 800 800 800 ...
Out-of-town: 450 450 450 ... 1,200 1,200 1,200 ...
Culpeper In-town 7,000 7,000 7,000 7,000 10,700 10,700 10,700 10,700
Out-of-town: 10,250 10,250 10,250 10,250 15,700 15,700 15,700 15,700
Damascus ... ... ... ... 1,000 1,250 1,000 1,000
Daytonk 3,450 ... ... 3,450 3,800 ... ... 3,800
... No response.
i
The Blackstone Town fees apply to tap fees only. There is no fixed value for the cost.
j
The charge listed for Clarksville Town includes the base charge only. Cost of labor and materials are additional.
k
The town of Dayton charges $3,400 for the first four units (apartments or townhouses), then $3,000 for the next 20 units, and $2,600 for
25 or more units. There is also a $30 per foot charge for all connections that require crossing a roadway.
282
Tax Rates 2010
Water ($)
Sewer ($)
Apart-
Town
Mobile Apart-
Town
Mobile
Locality
Single
ment*
House
Home
Single
ment
House
Home
Towns (continued)
Drakes Branch
500 500 500 500 1,350 1,350 1,350 1,350
Dublin In-town 450 450 450 450 400 400 400 400
Out-of-town: 565 565 565 565 500 500 500 500
Farmville In-town 2,500 ... ... ... 2,500 ... ... ...
Out-of-town: 4,500 ... ... ... 4,500 ... ... ...
Front Royal In-town 5,000 5,000 5,000 ... 5,000 5,000 5,000 ...
Out-of-town: 10,000 10,000 10,000 ... 10,000 10,000 10,000 ...
Glasgow 500 500 500 500 500 500 500 500
Glen Lynl 300 300 300 300 225 225 225 225
Gordonsville In-town 5,000 5,000 5,000 5,000 ... ... ... ...
Out-of-town: 7,500 7,500 7,500 7,500 ... ... ... ...
Goshen 1,200 ... ... ... ... ... ... ...
Gretna 160 ... ... ... 400 ... ... ...
Grottoes 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Hamiltonm 21,500 21,500 21,500 21,500 17,400 17,400 17,400 17,400
Herndon 4,200 3,360 4,200 ... 6,250 1,562 6,250 ...
Hillsville In-town 637 ... ... ... 687 ... ... ...
Out-of-town: 787 ... ... ... 787 ... ... ...
Independence 325 ... ... ... 250 ... ... ...
Ivor 3,140 3,140 3,140 3,140 ... ... ... ...
Jonesville In-town 350 ... ... 350 400 ... ... 400
Out-of-town: 400 ... ... 400 400 ... ... 400
Kenbridge 500 ... ... ... 500 ... ... ...
Keysvillen In-town 750 ... ... 750 1,000 ... ... ...
Out-of-town: 1,500 ... ... 750 2,000 ... ... ...
Kilmarnock In-town 2,055 2,055 2,055 2,055 8,040 8,040 8,040 8,040
Out-of-town: 3,083 3,083 3,083 3,083 12,060 12,060 12,060 12,060
La Crosse In-town 550 550 550 550 1,100 1,100 1,100 1,100
Out-of-town: 1,200 1,200 1,200 1,200 1,800 1,800 1,800 1,800
Lawrenceville In-town 400 400 400 400 400 400 ... ...
Out-of-town: 600 600 600 600 600 600 ... ...
Lebanon In-town 750 750 750 750 750 750 750 750
Out-of-town: 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Leesburg 4,683 3,744 3,744 ... 7,342 5,902 5,902 ...
Louisa 6,640 6,640 6,640 6,640 10,265 10,265 10,265 10,265
Lovettsville 9,100 9,100 9,100 9,100 12,900 12,900 12,900 12,900
... No response.
l
The charges listed for the town of Glen Lyn are base charges. The cost of labor to install a connection must also be added.
m
The rates quoted by the town of Hamilton apply only to the 5/8” pipe.
n
The charges for the town of Keysville do not include connections fees, which are based on the number of units and the size of the line.
283
Locality
Single
Towns (continued)
Luray In-town 4,320 Out-of-town: 7,640 Marion In-town 450 Out-of-town: 675 Middleburg 6,245 Middletown In-town 4,500 Out-of-town: 5,000 Mineral In-town 4,000 Out-of-town: 4,500 Narrows 400 New Marketo In-town 4,500 Out-of-town: 7,500 Orangep In-town 4,000 Out-of-town: 6,000 Pearisburg In-town 500 Out-of-town: 875 Pembroke In-town 500 Out-of-town: 600 Pennington Gap In-town 450 Out-of-town: 850 Pound In-town 400 Out-of-town: 500 Pulaski In-town 800 Out-of-town: 1,250 Purcellville In-town 25,754 Out-of-town: 51,508 Rich Creek In-town 100 Out-of-town: 550 Richlands 400 Rocky Mount In-town 1,000 Out-of-town: 3,250 Round Hill In-town 5,302 Out-of-town: 7,703 Rural Retreat In-town 1,000 Out-of-town: 1,750 Saint Paul ... Water ($)
Apart-
Town
ment*
House
Mobile Home
Single
Sewer ($)
Apart-
Town
ment
House
Mobile
Home
4,320 7,640 4,320 7,640 4,320 7,640 6,940 12,880 6,940 12,880 6,940 12,880 6,940
12,880
... ... ... ... ... ... ... ... ... 300 300 9,194 ... ... ... ... ... ... ...
...
...
4,500 5,000 4,500 5,000 ... ... 5,500 6,000 5,500 6,000 5,500 6,000 ...
...
4,000 4,000 ... 4,000 4,000 ... 4,000 4,000 ... 8,000 8,000 400 8,000 8,000 ... 8,000 8,000 ... 8,000
8,000
...
4,500 7,500 4,500
7,500 4,500 7,500 6,000 9,000 ... ... 6,000 9,000 6,000
9,000
5,000 ... ... ... ... ... 16,440 24,660 ... ... ... ... ...
...
500 875 500 875 500 875 400 700 400 700 400 700 400
700
150 150 150 150 500 600 550 650 ... ... ... ... 550
650
450 850 450 850 450 850 300 ... 300 ... 300 ... 300
...
400 500 400 500 400 500 400 500 400 500 400 500 400
500
... ... ... ... 800 1,250 600 600 600 600 600 600 600
600
... ... 25,754 51,508 25,754 51,508 21,600 43,200 ... ... 21,600 43,200 21,600
43,200
150 650 400 ... ... 400 100 550 400 150 600 300 225 700 300 ... ... 300 150
600
300
1,000 3,250 1,000 3,250 1,000 3,250 1,000 3,250 1,000 3,250 1,000 3,250 1,000
3,250
24,700 38,978 5,302 7,703 ... ... 11,849 17,361 60,715 90,660 11,849 17,361 ...
...
1,000 1,750 ... 1,000 1,750 ... 1,000 1,750 ... 400 1,150 350 400 1,150 ... 400 1,150 350 400
1,150
350
... No response.
o
The charges for the town of New Market do not include costs incurred for the meter.
p
The amount the town of Orange charges for apartments is based on a $1,000 per unit fee and the size of the meter. A 3/4” meter is
$4,000.
284
Tax Rates 2010
Locality
Single
Towns (continued)
Shenandoah In-town Out-of-town: Smithfield South Hill In-town Out-of-town: Stanley In-town Out-of-town: Stephens City In-town Out-of-town: Strasburg In-town Out-of-town: Stuart Surry In-town Out-of-town: Tappahannock In-town Out-of-town: Timberville Urbanna Victoria In-town Out-of-town: Vienna Vinton Virgilina Warrenton In-town Out-of-town: Warsaw Waverly In-town Out-of-town: West Point Windsor In-town Out-of-town: Wise In-town Out-of-town: Woodstock In-town Out-of-town: Wytheville In-town Out-of-town: Water ($)
Apart-
Town
ment*
House
Mobile Home
Single
Sewer ($)
Apart-
Town
ment
House
Mobile
Home
4,000 7,000 3,380 4,000 7,000 3,380 4,000 7,000 3,380 4,000 7,000 3,380 5,000 8,000 5,700 5,000 8,000 5,700 5,000 8,000 5,700 4,000
7,000
5,700
1,000 2,000 ... ... ... ... 1,000 2,000 1,500 3,000 ... ... ... ... 1,500
3,000
3,625 5,500 ... ... ... ... ... 5,500 4,125 6,500 ... ... ... ... 4,125
6,500
5,605 7,850 3,000 4,200 3,000 4,200 3,000 4,200 12,540 17,556 12,450 17,556 12,540 17,556 12,540
17,556
10,000 15,000 600 10,000 15,000 600 10,000 15,000 600 ... ... 600 10,000 15,000 600 10,000 15,000 600 10,000 15,000 600 ...
...
600
500 700 ... ... ... ... ... ... 1,500 2,000 ... ... ... ... ...
...
2,200 2,950 3,000 3,500 2,200 2,950 3,000 ... 2,200 2,950 3,000 3,500 2,200 2,950 3,000 3,500 6,900 10,000 3,000 ... 6,900 10,000 3,000 ... 6,900 10,000 3,000 ... 6,900
10,000
3,000
...
500 750 11,822 4,550 300 500 750 11,822 4,550 ... 500 750 11,822 4,550 ... 500 750 ... 4,550 ... 500 750 14,015 4,615 300 500 750 14,015 4,616 ... 500 750 14,015 4,615 ... 500
750
...
4,615
...
4,950 7,425 3,000 4,950 7,425 3,000 4,950 7,425 3,000 4,950 7,425 3,000 7,300 10,950 7,000 7,300 10,950 7,000 7,300 10,950 7,000 7,300
10,950
7,000
2,000 3,000 1,100 ... ... ... ... ... ... 2,000 3,000 ... ... ... ... ... ... ... ... ... ... ...
...
...
6,105 6,605 ... ... ... ... ... ... ... ... ... ... ... ... ...
...
500 750 500 750 500 750 500 750 500 750 500 750 500 750 500
750
5,250 10,250 5,000 10,000 5,250 10,250 10,250 20,500 10,000 20,000 10,250 20,500 -
1,500 2,250 1,500 2,250 1,500 2,250 1,500 2,250 1,500 2,250 1,500 2,250 1,500
2,250
- - 1,500 2,250 * A number of localities report that connection cost for apartments is the amount listed multiplied by the number of units or connections.
... No response.
285
Table 21.2
User Fees for Residential Water and Sewer, 2010
Locality
Water Use Fee ($)*
Sewer Use Fee ($)*
Cities (Note: All cities responded to the survey. Those that answered “not applicable” for the item in this table are excluded.)
Alexandria
$14.80 for 1st 2,000 gallons,
$4.42 service charge;
then $1.6352/1,000 gallons $6.11/1,000 gallons
Bedford
$15.22 min. for 3,000 gallons;
$29.23 min. for 3,000 gallons
$0.69/1,000 for 3,001-4,000 gallons;
$0.82/1,000 for 3,001-4,000 gallons;
$2.96/1,000 for 4,001-10,000 gallons;
$5.09/1,000 for 4,001-10,000 gallons;
$2.14/1,000 for over 10,000 gallons
Buena Vista
$4.88/1,000 gallons
$5.39/1,000 gallons
Charlottesville
$4.00 service charge
$4.00 service charge
$48.79/1,000 cf (May - Sept.)
$40.25/1,000 cf
$37.53/1,000 cf (Oct. - April)
Chesapeake
$3.878/100 cf
$2.554/100 cf
Colonial Heights
$14.84 for 0-1,000 cf;
0-100,000 cf: $16.28 + $1.87/ccf;
$13.59/1,000 cf for 1,001-5,000 cf;
over 100,000 c.f: $2.25/ccf
$10.48/1,000 cf for 5,001-25,000 cf;
$8.57/1,000 cf for 25,001-125,000 cf;
$8.99/1,000 cf for over 125,000 cf
Covington
$22.00
$30.00
Danville
$1.57/100 cf
$2.55/100 cf
Fairfax
Quarterly:
Quarterly:
$20.70 for first 5,000 gallons;
93.5% of computed water service
Falls Church
$3.03/1,000 gallons
$5.91/$1,000 gallons
Franklin
$12.62/month + $2.83/1,000 gallons
$16.91/month + $3.93/1,000 gallons
Fredericksburg
$16.01 plus $0.185/100 gallons
$0.386/100 gallons
Galax
$16.33 for 0-6,999 gallons;
$16.33 for 0-6,999 gallons;
$1.73/1,000 for 7k-300k gallons;
$1.73/1,000 for 7k-300k gallons;
$1.53/1,000 for 301k-600k gallons;
$1.53/1,000 for 301k-600k gallons;
$1.27/1,000 for greater than 600k gallons
Hampton
$2.78/100 cf
$1.48/100 cf
Harrisonburg
$6.88 minimum.
$10.39 minimum.
$2.23 for 0-2,500 gallons;
$3.31 for 0-2,500 gallons;
$2.60 for 2,501-25k gallons;
$4.23 for 2,501-25k gallons;
$2.31 for 25,001 to 250k gallons;
$4.02 for 25,001-250k gallons;
$1.89 for greater than 250k gallons
$3.59 for greater than 250k gallons
Hopewell
$12.97 for 1st 300 cf;
$18.00 for 1st 300 cf;
$3.4356/ccf for 301-2,000 cf;
$1.33/ccf for 301-2,000 cf;
$2.8794/ccf for 2,001-300k cf;
$1.13/ccf for greater than 2,000 cf
$1.8892/ccf for 300,001-1,000k cf;
$0.7891/ccf for 1,000,001-6,000k cf;
$1.0694/ccf for greater than 6,000k cf
Lynchburg
$2.13/ccf
$5.54/100 cf
Manassas
$3.50 + $2.60/1,000 gallons
$2.95/1,000 gallons
Manassas Park
$26.00
Combined with water use fee
Martinsville
For 3/4” within city limits:
$17.28 for 0-4,000 gallons;
$19.81 for 0-4,000 gallons;
$2.60/1,000 for greater than 4,000 gallons
$3.19/1,000 for 4,001-6k gallons;
$2.94/1,000 for 6,001-106k gallons;
$2.07/1,000 for 106,001-206k gallons;
$1.79/1,000 for over 206k gallons
Newport News
$2.78/ccf
$1.63/ccf
Norfolk
$3.87/ccf
$3.01/100 cf
Norton
In city: $2.50/1,000 gallons
In city: 150% water bill
Out-of-city: $5.00/1,000 gallons
Out-of-city: 200% water bill
Water improvement fee:
0-2,000 gallons: $2.50/month
2,001-4,200 gallons: $5.00/month
4,201-10,000 gallons: $7.50/month
10,001-27,000 gallons: $10.00/month
over 27,000 gallons: $12.50/month
Petersburg
N/A
$8.55 charge
0-300 cf: $0.57/100 cf;
301-12,500 cf: $2.451/100 cf;
over 12,500 cf: $1.5675/100 cf
Portsmouth
$5.00 + $3.38/1,000 gallons
Minimum $2.30/month;
or $5.00 + $2.528/ccf
$2.65/1,000 gallons or $1.98/ccf
* Fees are per month unless otherwise noted. cf = cubic feet; ccf=100 cubic feet; k=1,000.
N/A Not applicable.
286
Tax Rates 2010
Table 21.2 User Fees for Residential Water and Sewer, 2010 (continued)
Locality
Cities (continued)
Radford
Richmond
Salem
Staunton
Suffolk
Virginia Beach
Waynesboro
Williamsburg
Winchester
Water Use Fee ($)*
$14.32 for 0-4,000 gallons;
$3.58/1,000 for 4,001-100k gallons;
$3.23/1,000 for 100,001-4,000k gallons;
$2.51/1,000 for greater than 4,000k gallons
$18.33
$3.05/1,000 for 0-5,000 gallons;
$3.12/1,000 for 5,001-500k gallons;
$2.64/ccf
$4.94/ccf;
bimonthly meter service charge: $4.80
$4.41/1,000 gallons
Bimonthly: $6.00 base; $3.53/1,000 gallons
$4.20 (includes sewer)
In-city: $26.02 for 3,000 gallons;
Out-city: $42.17 fir 3,000 gallons;
Sewer Use Fee ($)*
$11.18 minimum
$5.59/2,000 gallons
$26.11
$3.50/1,000 for 0-5,000 gallons;
$3.60/1,000 for 5,001-450k gallons;
$4.03/ccf
$3.78/ccf
$19.54
Bimonthly: $15.90 base;
$5.32/1,000 gallons
$6.64/1,000 gallons
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for the item are excluded.)
Albemarle
$6.15 fixed charge (based on 5/8” meter);
$7.21/1,000 gallons
$3.31/1,000 for 0-3,000 gallons;
$6.62/1,000 for 3,001-6,000 gallons;
$9.93/1,000 for 6,001-9,000 gallons;
Alleghany
$35 for 1st 5,000 gallons;
$5.50/1,000 gallons thereafter
$6.75/1,000 gallons thereafter
Amherst
$2.97/ccf plus $18 billing charge
$4.00/ccf
Arlington
$2.38/1,000 gallons
$2.92/1,000 gallons
Augusta
Fixed rate: $15.24 for 2 months plus
Fixed rate: $14.98 for 2 months plus
$3.11/1,000 gallons
$4.63/1,000 gallons
Bath
$21.00 for 0-4,200 gallons;
$24.00
$0.30/100 for over 4,200 gallons
Bland
$14.75 for 0-1,000 gallons; $15.00 for 0-2,000 gallons;
$7.25/1,000 for 1,001-19k gallons;
$6.50/1,000 for 2,001-10,000 gallons;
$5.00/1,000 for over 19,000 gallons;
9.75/1,000 for over 10,000 gallons
Botetourt
$17.00 for 1st 2,000 gallons;
$20.50
Buchanan
$32.00 for 4,000 gallons;
$32.00 for 4,000 gallons
Buckingham
Caroline
$1.25/1,000 for 1,001-4,000 gallons;
$8.25/1,000 for 1,001-4,000 gallons;
$1.50/1,000 for 4,001-8,000 gallons;
$8.50/1,000 for 4,001-8,000 gallons;
$3.50/1,000 for 8,001-10,000 gallons;
$8.75/1,000 for 8,001-10,000 gallons;
Carroll
Charles City
$2.50/1,000 for 2,001-5,000 gallons;
$2.50/1,000 for 2,001-5,000 gallons;
$2.00/1,000 for 5,001-10k gallons;
$2.00/1,000 for 5,001-10k gallons;
Chesterfield
Bimonthly billing: Bimonthly billing:
customer charge: $8.00;
customer charge: $8.00;
capacity charge: $10.40;
capacity charge: $21.20;
use charge: $1.24/ccf
use charge: $1.50/ccf
Clarke
$7.94/1,000 gallons
$81.86 for up to 10,000 gallons;
$9.01/1,000 thereafter
N/A Not applicable.
Residential Water and Sewer Use Fees
287
Locality
Water Use Fee ($)*
Sewer Use Fee ($)*
Culpeper
Service charge: $1.00;
$8.02/1,000 for 2,001-25k gallons;
$8.67/1,000 for 2,001-25k gallons;
$6.44/1,000 for 25,001-100k gallons;
$7.89/1,000 for 25,001-100k gallons;
Cumberland
$25.00 for 0-2,000 gallons;
$25 minimum based on 1 ERC (equivalent
residential connection) at 280 gallons/day
Dickenson
$19.00 for 0-1,500 gallons;100% of water bill
Dinwiddie
$8.59 for 0-2,000 gallons;
$12.83 for 0-2,000 gallons;
$3.76/1,000 for 2,001-20,000 gallons;
$5.25/1,000 for 2,001-20,000 gallons;
Fairfax
$4.50/1,000 gallons
$1.93/1,000 gallons
Franklin
$9.50 + $3.60/1,000 gallons
Frederick
Gloucester
$12.30 for 0-2,000 gallons;
$7.40 for 0-2,000 gallons;
$5.90/1,000 for 2,001-8,000 gallons;
$3.26/1,000 for 2,001-4,000 gallons;
$3.10/1,000 for 4,001-8,000 gallons;
$2.90/1,000 for 8,001-11k gallons;
$2.77/1,000 for 11,001-75k gallons;
$2.53/1,000 for 75,001-90k gallons;
Grayson
N/A
$0.00550/gallon for over 2,000 gallons
Greensville
Hanover
$8.37 minimum base charge;
$19.06 minimums base charge;
$1.33/1,000, for 0-4,000 gallons;
$5.12/1,000 for 0-4,000 gallons;
$4.05/1,000 for 4,001-15,000 gallons;
$6.43/1,000 for 4,001-15,000 gallons;
Henrico
$2.25/ccf for 1st 10,000 cf;
$2.38/ccf for 1st 10,000 cf;
$1.53/ccf, for 10k-80k cf;
$1.70/ccf, for 10k-80k cf;
$1.10/ccf for over 80k cf
$1.53/ccf for over 80k cf
Henry
Highland
N/A
Isle of Wight
Bimonthly: $40.00 for 1st 6,000 gallons;
Bimonthly: flat $28.00
$2.50/1,000 for 6,000-12,000 gallons;
King George
$3.68/1,000 gallons
$7.69/1,000 gallons
King William
Loudoun
Quarterly:
Quarterly
basic charge: $24.46 ;basic charge: $21.90;
$1.82/1,000 for 0-25k gallons;
$3.14/1,000 gallons
$4.96/1,000 for 25,001-50k gallons;
Montgomery
$6.63/1,000 gallons
$6.63/1,000 gallons
Nelson
$24.20 for 1st 4,000 gallons ($32.10 for
Wintergreen);
New Kent
$52.39 for 1st 9,000 gallons (5/8” pipe);
$72.77 for 1st 9,000 gallons (5/8” pipe);
$5.24/1,000 for 9,001-18,000 gallons;
$7.28/1,000 for 9,001-18,000 gallons;
$5.710/1,000 for 18,001-27,000 gallons;
$7.88/1,000 for 18,001-27,000 gallons;
$5.98/1,000 for over 27,000 gallons;$8.31/1,000 for over 27,000 gallons
Northumberland
N/A
Callao, Fleeton: $32.00/month;
Blackberry, Twin Harbors: $17.50/month ;
Reedville: $15/month
N/A Not applicable.
288
Tax Rates 2010
Locality
Water Use Fee ($)*
Sewer Use Fee ($)*
Powhatan
$2.50/1,000 gallons
$3.94/1,000 gallons
Prince William $2.90/1,000 gallons
$5.60/1,000 gallons
Roanoke
$3.00/1,000 gallons
$3.50/1,000 gallons
Rockbridge
$13.00 minimum; $3.81/1,000 gallons
$11.56 minimum; $5.50/1,000 gallons
Rockingham
$4.63/1,000 gallons
$2.57/1,000 for 3,501-5,000 gallons;
$3.51/1,000 for greater than 5,000 gallons
Countryside sanitary district:
Countryside sanitary district:
N/A
Lilly Subdivision sanitary district:
Lilly Subdivision sanitary district:
N/A
$10.00/1,000 for 4,000-8,000 gallons;
Smith Creek:
Smith Creek:
Smyth
$6.96/1,000 for 1,001-6,000 gallons;
$6.96/1,000 for 1,001-6,000 gallons;
Southampton
Westmoreland
$45.00 for 1st 6,000 gallons
$32.00 flat rate
Wise
N/A
Wythe
$6.90/1,000 over than 3,000 gallons
York
N/A
Bimonthly: $37.50
Towns (Note: For a listing of town respondents and non-respondents, see Appendix B.)
Abingdon
N/A
In-town: $20.97 for 1st 2,000 gallons;
Out-of-town: $27.26 for 1st 2,000 gallons;
Alberta
In-town: $23.96
In-town: $29.74
Out-of-town: $47.92
Out-of-town: $59.48
Altavista
In-town: $1.71/1,000 gallons
Out-of-town: $3.42/1,000 gallons
Amherst
$6.00 base charge;
$18.00 base charge;
$3.50/1,000 gallons
$3.00/1,000 gallons
Appalachia
In-town: $14.00 for 1st 1,000 gallons;115% of water bill
Appomattox
In-town: $4.00 user fee + In-town: $9.10 user fee + $8.25/1,000 gal.
$5.80/1,000 gallons
Out-of-town: $13.65 user fee +
Out-of-town: $6.00 user fee +
$12.38/1,000 gallons
$8.70/1,000 gallons
Berryville
$6.57/1,000 gallons
$12.50/1,000 gallons
Big Stone Gap
In-town: $15.40 for 0-1,000 gallons;
In-town: $15.40 for 0-1,000 gallons;
Out-of-town: $23.30 for 0-1,000 gallons;
Out-of-town: $25.90 for 0-1,000 gallons;
Blacksburg
$2.58 + $3.76/1,000 gallons
$2.61 + $4.77/1,000 gallons
Blackstone
$6.29/1,000 for 3,001-43k gallons;
$6.18/1,000 for 43k-130k gallons;
Bluefield
$15.80 for 1st 2k gallons;
N/A
$6.05/1,000 for 2,001-30,000 gallons;
$4.60/1,000 for 30,001-1,000k gallons;
$3.00/1,000 for over 1,000k gallons
Boones Mill
$4.00/1,000 gallons
$4.00/1,000 gallons
Bowling Green
$13.02
$26.04
N/A Not applicable.
289
Locality
Towns (continued)
Boydton
Bridgewater
Broadway
Brookneal
Buchanan
Chase City
Chatham
Chilhowie
Chincoteague
Christiansburg
Claremont
Clarksville
Clifton Forge
Clintwood
Coeburn
Colonial Beach
Courtland
Craigsville
Culpeper
Water Use Fee ($)*
Sewer Use Fee ($)*
Out-of-town: $31.16 1st 3,000 gallons;
$3.08/1,000 for 1,001-10,000 gallons;
$5.14/1,000 for 1,001-10,000 gallons;
$3.27/1,000 for 10,001-20k gallons;
$5.46/1,000 for 10,001-20k gallons;
$3.35/1,000 for 20,001-30k gallons;
$5.59/1,000 for 20,001-30k gallons;
$3.54/1,000 for 30,001-40k gallons;
$5.95/1,000 for 30,001-40k gallons;
$3.61/1,000 for 40,001-50k gallons;
$6.07/1,000 for 40,001-50k gallons;
$3.69/1,000 for 50,001-4,000k gallons;
$6.22/1,000 for 50,001-4,000k gallons;
Bimonthly:
Bimonthly:
$3.12/1,000 for 3,001-100k gallons;
$3.14/1,000 for 3,001-100k gallons;
$3.18/1,000 for 100,001-400k gallons;
$3.20/1,000 for 100,001-400k gallons;
$0.315/100 for 4,001-7,500 gallons;$0.315/100 for 4,001-7,500 gallons;
$0.2325/100 for 7,501-14,000 gallons;
$0.2325/100 for 7,501-14,000 gallons;
$1.97/1,000 for 3,001-13,000 gallons;
$1.97/1,000 for 3,001-13,000 gallons;
$1.85/1,000 for 13,001-125k gallons;
$1.85/1,000 for 13,001-125k gallons;
$24 for 1st 6,000 gallons (quarterly);
N/A
$45.00
Every two months:
Every two months:
In-town $58.00 for 1st 6,000 gallons;
$13.30/1,000 for over 10,000 gallons
$18.00
$47.00
In-town: $14.50 for 1st 2,000 gallons;130% of water rates
Out-of-town: 150% of in-town rates
$42.30
$137.70
$11.00 for every 5,000 gallons
N/A
$4.00/1,000 for over 5,000 gallons $7.00/1,000 for over 5,000 gallons
$0.0051/gallon for 2,001-25k gallons;
$0.00500/gallon for 25,001k-100k gallons;
$0.00304/gallon for over 100k gallons
Out-of-town: 150% of in-town rate Out-of-town: 150% of in-town rate
N/A Not applicable.
290
Tax Rates 2010
Locality
Water Use Fee ($)*
Sewer Use Fee ($)*
Towns (continued)
Damascus
Done by Washington County
In-town: $17 for 0-2,000 gallons;
$5.25/1,000 for 2,000-4,000 gallons;
$5.65/1,000 for 4,001-6,000 gallons;
Out-of-town: $34 for 0-2,000 gallons;
$10.50/1,000 for 2,001-4,000 gallons;
$11.30/1,000 for 4,001-6,000 gallons;
Dayton
$2.90/1,000 for 2,001-350k gallons;
$4.20/1,000 for 2,001-350k gallons;
$3.88/1,000 for over 350,000 gallons
Drakes Branch
In-town: $15.00 minimum;
$1.00/1,000 for 5,000-55k gallons;
$0.75/1,000 for 55,001-105k gallons;
Out-of-town: $20.00 minimum rate;
$1.00/1,000 for 5,001-55k gallons;
$1.00/1,000 over 30k gallons
$0.75/1,000 for 55,001-105k gallons;
Dublin
Edinburg
Exmore
$27.40
$25.40
Farmville
Bimonthly:
Bimonthly:
$2.66/1,000 for 3,001-20,000 gallons;
$2.93/1,000 for 3,001-20,000 gallons;
Fincastle
Floyd
$5.40/1,000 for over 3,000 gallons$7.25/1,000 for over 3,000 gallons
Front Royal
$5.90/1,000 for over 3,000 gallons;
$6.67/1,000 for over 3,000 gallons;
Glasgow
$12.00/month
$23.00/month
Glen Lyn
$4.00/1,000 gallons
$5.00/1,000 gallons
Gordonsville
In-town: $20.65 base charge;
In-town: $18.28 base charge;
$4.30/1,000 gallons
$6.83/1,000 gallons
Out-of-town: $33.15 base charge;
Out-of-town: $21.05 base charge;
$6.45/1,000 gallons
$6.83/1,000 gallons
Goshen
$20.00/month
N/A
Gretna
Bimonthly:
Bimonthly:
Grottoes
Hamilton
$19.00 water surcharge;
$13.00 sewer surcharge;
In-town: $7.00/1,000 for 1st 8,000 gallons;
Out-of-town: $19 water surcharge;
Out-of-town: $13.00 sewer surcharge;
$6.50/1,000 for 1st 8,000 gallons;
$9.00/1,000 for 1st 8,000 gallons;
Flat rate charges:
In-town: $46
Out-of-town: $91
Herndon
Billed quarterly
Billed quarterly:
5/8” meter service fee: $7.50;
base sewer rate: $3.72/1,000 gallons;
base water rate: $2.90/1,000 gallons;
sewer peak rate: $1.70/1,000 gallons
water peak rate: $3.50/1,000 gallons
N/A Not applicable.
291
Locality
Towns (continued)
Hillsville
Independence
Iron Gate
Ivor
Jonesville
Kenbridge
Keysville
Kilmarnock
La Crosse
Lawrenceville
Leesburg
Louisa
Lovettsville
Luray
Marion
Middleburg
Middletown
Mineral
Montross
Mount Jackson
Narrows
New Market
Onancock
Water Use Fee ($)*
Sewer Use Fee ($)*
$2.53/1,000 for 2,000-100k gallons;
$4.85/1,000 for 2,000-100k gallons;
$10.00 for 1st 999 gallons;
$3.75/1,000 for over 999 gallons
$4.75/1,000 for over 999 gallons
$27.00 + $6.75/1,000 gallons
$28.00 + $5.00/1,000 gallons
$20.00 per month availability fee;
N/A
$5.00 per month meter fee
87% of water usage charge
$3.00/1,000 gallons
$4.00/1,000 gallons
Bimonthly rates:
Bimonthly rates:
Quarterly:
Quarterly:
In-town: $3.40/1,000 gallons In-town: $3.40/1,000 gallons
Quarterly fee:
Quarterly fee:
$91.50 for 0-6,000 gallons;
$9.15/1,000 gallons
$4.00/1,000 for 1,001-10,000 gallons;
$4.55/1,000 for 1,001-10,000 gallons;
$4.30/1,000 for 10,001-25k gallons;
$4.90/1,000 for 10,001-25k gallons;
$4.60/1,000 for 25,001-50k gallons;
$5.20/1,000 for 25,001-50k gallons;
$4.80/1,000 for 50,001-100k gallons;
$5.35/1,000 for 50,001-100k gallons;
Out-of-town: 50% higher Out-of-town: rates 50% higher
$8.77/1,000 for over 2,000 gallons$8.36/1,000 for over 2,000 gallons
33.93 for 1st 2,000 gallons;
$12.00 service fee; $5.40/1,000 gallons
$20.00 service fee; $6.75/1,000 gallons
Out-of-town: charged 50% more
Out-of-town: charged 50% more
N/A
$4.78/1,000 gallons; 3,000 gallon minimum
$6.83/1,000 gallons; 3,000 gallon minimum
$24.40
$24.40
$6.91/1,000 for 5,001-15,000 gallons;
$11.19/1,000 for 10,001-15,000 gallons;
$12.39/1,000 for over 15,000 gallons
N/A Not applicable.
292
Tax Rates 2010
Locality
Water Use Fee ($)*
Towns (continued)
Orange
In-town: $6.60 + $0.40/100 gallons
Out-of-town: $31.90 + $0.66/100 gallons Pamplin
Parksley
Pearisburg
Pembroke
Pennington Gap
Pound
Pulaski
In-town: $0.00218/gallon for 1st 20,000;
Out-of-town: $0.00376/gallon for 1st 20,000;
Remington
Rich Creek
In-town:$14.08
Out-of-town: $24.64
Rocky Mount
$3.35/1,000 for 3,001-10,000 gallons;
$3.25/1,000 for 10,001-50k gallons;
$3.15/1,000 for over 50,000 gallons;
$6.70/1,000 for 3,001-10,000 gallons;
$6.50/1,000 for 10,001-50k gallons;
Round Hill
Bimonthly
In-town: $14.32 minimum, $0.00716/gallon
Out-of-town: $21.48 minimum, $0.01074/gallon
Rural Retreat
$3.90/1,000 for 2,001-6,000 gallons;
$4.80/1,000 for 6,001-10,000 gallons;
Saint Paul
Shenandoah
$0.45/100 gallons thereafter
Smithfield
$19.30 charge on each service;
$2.55/1,000 gallons
South Hill
service charge: $2.50
$5.50/1,000 for 3,001-10k gallons;
service charge $3.00
$5.15/1,000 for 10,001-50k gallons;
$3.90/1,000 for 50,001-100k gallons;
sercice charge: $85.00
$3.65/1,000 for over 100k gallons;
Sewer Use Fee ($)*
In-town: $18.38 + water use rates
Out-of-town: $42.88 + water use rates
N/A
N/A
In-town: $00.585/gallon for 1st 700k;
Out-of-town: $0.01066/gallon
N/A
N/A
In-town: $20.50
Out-of-town: $28.20
$3.30/1,000 for 3,001-10,000 gallons;
$3.15/1,000 for 10,001-50k gallons;
$6.60/1,000 for 3,001-10,000 gallons;
$6.30/1,000 for 10,001-50k gallons
Bimonthly
In-town: $21.46 minimum, $0.01073/gallon
Out-of-town: $32.19 min., $0.01610/gallon
$3.50/1,000 for 2,001-4,000 gallons;
$3.65/1,000 for 4,001-6,000 gallons;
$3.90/1,000 for 6,001-10,000 gallons;
In town: 125% of water use fee
Out-of-town: 125% of water use fee
$24.14 compliance fee on each service;
$2.90/1,000 gallons
N/A Not applicable.
293
Locality
Towns (continued)
Stanley
Stephens City
Strasburg
Surry
Tappahannock
Timberville
Troutville
Urbanna
Victoria
Vienna
Vinton
Wakefield
Warrenton
Warsaw
Waverly
Windsor
Wise
Water Use Fee ($)*
In-town: administrative fee: $7.60;
$2.25/1,000 gallons
Out-of-town: administrative fee: $11.40;
$3.37/1,000 gallons
Bimonthly:
$2.65/1,000 for 5,001-15,000 gallons;
$2.90/1,000 for 15,001-25,000 gallons;
$3.40/1,000 for 25,001-50,000 gallons;
$3.65/1,000 for 50,001-100,000 gallons;
$3.80/1,000 for over 100,000 gallons
$3.00 for 1,001-2,000 gallons;
In-town: $13.00 for 1st 3,000 gallons
Out-of-town: $25.50 for 1st 3,000 gallons
Quarterly: $3.99/1,000 gallons
$2.33/1,000 for 3,001-45k gallons;
$2.02/1,000 for 45,001-300k gallons;
$1.85/1,000 for 300,001-1,000k gallons;
$2.00/1,000 for 2,001-10,000 gallons;
$4.00/1,000 for 2,001-10,000 gallons;
$0.675/100 for 3,001-5,000 gallons;
$0.675/100 for 3,001-5,000 gallons;
In-town: $5.35/1,000 gallons; $18.75 minimum
Out-of-town: $5.95/1,000 gallons;
$20.85 minimum
Sewer Use Fee ($)*
$0.13/100 for over 100 gallons
In-town: administrative fee: $7.60;
$3.37/1,000 gallons
Out-of-town: administrative fee: $10.88;
$10.12/1,000 gallons
Bimonthly:
$2.95/1,000 for 5,001-15,000 gallons;
$3.20/1,000 for 15,001-25,000 gallons;
$3.90/1,000 for 25,001-50,000 gallons;
$3.95/1,000 for 50,001-100,000 gallons;
$4.15/1,000 for over 100,000 gallons
N/A
N/A
In-town: $7.00 for 1st 3,000 gallons
Out-of-town: $9.50 for 1st 3,000 gallons
Quarterly: $4.77/1,000 gallons
Unmetered service: $38.51
$27.50 minimum
$5.50/1,000 for 3,001-5,000 gallons;
$5.50/1,000 for 3,001-5,000 gallons;
N/A
In-town: 150% of water charge
Out-of-town: 150% of water charge
N/A Not applicable.
294
Tax Rates 2010
Locality
Towns (continued)
Woodstock
Wytheville
Water Use Fee ($)*
$5.86/1,000 for 2,501-50k gallons;
$5.54/1,000 for 50k-100k gallons;
Fixed charge: $11.00;
$1.70/1,000 for 0-3,000 gallons;
$6.00/1,000 for 3,001-10,000 gallons;
$4.755/1,000 for 10,001-25k gallons;
$3.42/1,000 for 25,001-100k gallons;
$2.52/1,000 for 100,001-3,500k gallons;
$2.275/1,000 for 3,500,001-10,000k gallons;
Sewer Use Fee ($)*
$11.53/1,000 for 2,501-50k gallons;
$10.20/1,000 for 50k-100k gallons;
Fixed charge: $8.00;
$1.30/1,000 for 0-3,000 gallons;
$4.395/1,000 for 3,001-10,000 gallons;
$4.445/1,000 for 10,001-25k gallons;
$4.29/1,000 for 25,001-100k gallons;
$4.268/1,000 for 100,001-3,500k gallons;
$5.221/1,000 for 3,500,001-10,000k gallons;
N/A Not applicable.
295
296
Tax Rates 2010
Section 22
Impact Fees for Roads, 2010
The Code of Virginia § 15.2-2319 authorizes localities
identified by population or adjacency to certain localities
(see § 15.2-2317) to assess and impose impact fees on new
developments to pay all or part of the cost of reasonable road
improvements attributable in substantial part to such development. Costs include, in addition to all labor, materials,
machinery and equipment for construction, (i) acquisition of
land, rights-of-way, property rights, easements and interests,
including the costs of moving or relocating utilities; (ii)
demolition or removal of any structure on land so acquired,
including acquisition of land to which such structure may be
moved; (iii) survey, engineering, and architectural expenses;
(iv) legal, administrative, and other related expenses; and (v)
interest charges and other financing costs if impact fees are
used for the payment of principal and interest on bonds,
notes or other obligations issued by the county, city or
town to finance the road improvements (§ 15.2-2318).
Before it can adopt an enabling ordinance, the locality
must establish an impact fee advisory committee (§ 15.22319). The locality may then delineate one or more
impact fee service areas. Any impact fees collected from
new development within an impact fee service area must
be expended for road improvements in that impact fee
service area (§ 15.2-2320).
Prior to adopting a system of impact fees, localities must
conduct an assessment of road improvement needs benefitting an impact fee service area. From this needs assessment,
a road improvement plan must be developed to improve
existing roads and construct new roads within the impact fee
service area. The improvement plan will then be incorporated
into the locality’s capital improvements program after a duly
advertised public hearing (§ 15.2-2321).
After the adoption of the improvement program, the
locality may adopt an ordinance establishing a system of
impact fees to fund or recapture the cost of providing road
improvements within the impact fee service areas. The
ordinance will list a schedule of the impact fees for each
service area (§ 15.2-2322).
Section 15.2-2323 specifies that the impact fee for a
specific development or subdivision must be determined
prior to or at the time when the site is approved. The ordinance must specify that the payment of fees be in one lump
sum or through installments at a reasonable rate of interest
for a fixed number of years.
The 2007 transportation funding bill authorized localities with established urban transportation service districts
to impose additional impact fees subject to certain restrictions (§ 15.2-2320). Service districts are districts created
within a locality “to provide additional, more complete or
more timely services of government than are desired in the
locality or localities as a whole” (§ 15.2-2400). The urban
transportation service district had to be established in accordance with § 15.2-2403.1 in those counties which met the
definition of urban county – “any county with a population
of greater than 90,000, according to the United States Census of 2000, that did not maintain its roads as of January 1,
2007” (§ 15.2-2403.1). The counties have to maintain the
roads within the district.
The 2007 law applied only to counties with urban transportation service districts, but had to be exercised in areas of
the county outside of already established urban transportation
service districts in parcels zoned agricultural that were being
subdivided for by-right residential development. Also, the
authority for the article expired on December 31, 2008 for
any locality that had not established an urban transportation
service district and adopted an impact fee ordinance in the
new area by that date.
The law permits urban counties with existing urban
transportation service districts to create new impact fee
service areas. The locality must include within its capital
improvements plan estimates of costs for public facilities
necessary to serve residential uses. Such public facilities
include but are not limited to: (i) roads, bridges, and signals;
(ii) storm water and flood control facilities; (iii) parks, open
space, and recreation areas; (iv) public safety facilities;
(v) primary and secondary schools; (vi) libraries and related
facilities (§ 15.2-2320). Only Stafford County reports having
used this authority to impose new fees. Table 22.1 lists four
counties and one city that reported using impact fees.
♦♦♦♦
297
Table 22.1
Impact Fees For Road Improvement, 2010
Locality
Impact Fee on Developers ($)
Newport News
$7,815 per residential unit
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for the item are excluded.)
Bland
Cost divided by impacted landowners
Caroline
$4,735 per residential unit as part of proffer
Powhatan
No set amount. Fee determined by a cash proffer index established by county
Stafford
Average of $5,171 per residential unit
Towns (Note: No towns that responded reported having an impact fee. For a listing of town respondents and non-respondents,
see Appendix C.)
298
Tax Rates 2010
Section 23
Public Rights-of-Way Use Fees, 2010
The Code of Virginia § 56-468.1 authorizes certain localities
to charge rights-of-way use fees for the use of publicly owned
roads and property by certified telecommunication firms.
Cities and towns whose public streets are not maintained by
the Virginia Department of Transportation (VDOT), as well
as any county that has chosen to withdraw from the secondary system of state highways (currently only Arlington and
Henrico counties), may impose a public rights-of-way use
fee by local ordinance. This fee is in exchange for the use of
the locality’s lands for electric poles or electric conduits by
certified providers of telecommunications services.
The provider collects the use fee on a per access line
basis by adding the fee to each end-user’s monthly bill for
local exchange telephone service (§ 56-468-1.G). The fee
must be stated separately on the phone bill.
The fee is calculated each year by VDOT based on
information about the number of access lines and footage of
new installation that have occurred in the reporting localities.
Based on this information, VDOT uses a formula to calculate
the monthly fee per access line for participating localities. For
fiscal year 2010, the fee is $0.76 per access line. Information
about the rights-of-way use fee can be obtained from VDOT at:
http://www.virginiadot.org/business/row-usefee.asp. A listing
of localities that VDOT reports being aware of imposing
the fee can be obtained at http://www.virginiadot.org/business/row-usefee-faq.asp. In previous years we often used
the VDOT listing of localities as the source for our table.
However, since the VDOT web site doesn’t track each locality that uses rights-of-way fees, we used the 2010 survey
responses as the source for this year’s table.
The Code (§ 56-468.1.I) also permits any locality which
had a franchise agreement or ordinance prior to July 1, 1998
to “grandfather” in the prior agreement provided that the
county, city or town does not discriminate among telecommunications providers and does not adopt any additional
rights-of-way practices that do not comply with current laws.
This year we included the question of whether the locality
had included such a grandfather clause.
Table 23.1 lists the localities that report having a rightsof-way agreement or a prior agreement that has been grandfathered in. The text table below summarizes the results:
Public Rights-of-Way Use Fees, 2010
Locality
City
County
Town
Total
ROW Fee
13
25
35
73
Prior Fee
7
2
10
19
♦♦♦♦
299
Table 23.1
Localities Imposing Public Rights-of-Way Use Fees, 2010*
Alexandria†
Lynchburg
Buena Vista†
Manassas
Charlottesville†
Manassas Park
Danville
Martinsville†
Fairfax
Newport News
Falls Church†
Radford
Fredericksburg
Richmond†
Galax
Roanoke
Hampton
Virginia Beach†
Harrisonburg
Winchester
Counties (Note: All counties responded to the survey. Those that answered “not applicable” for the item in this table are excluded.)
Albemarle†
James City
Rockingham
Arlington
King & Queen
Spotsylvania
Botetourt
Madison
Sussex
Buchanan
Mecklenburg
Tazewell
Charlotte
Middlesex†
Warren
Fluvanna
Montgomery
Wythe
Grayson
Nelson
York
Halifax
Prince Edward
Henrico
Prince George
Isle of Wight
Rockbridge
Towns (Note: Towns that answered “not applicable” for the item in this table are excluded. For a listing of town respondents and
Abingdon†
Culpeper
New Market
Accomac
Dumfries
Occoquan
Alberta
Eastville
Pearisburg
Altavista
Edinburg
Pennington Gap
Appalachia
Farmville†
Purcellville
Ashland
Gordonsville
Richlands
Blacksburg
Haymarket†
Strasburg†
Blackstone†
Herndon
Vienna†
†
Bluefield
Honaker
Vinton
Boones Mill
Kenbridge
Virgilina
Boyce
Leesburg†
Wachapreague
Bridgewater†
Luray
Warrenton
Burkeville
Middleburg
Warsaw
Cape Charles
Mineral†
White Stone
Clinchco
Narrows
Woodstock
* In years prior to 2009 this table was based on information provided by the Virginia Department of Transportation. The current table
uses data based on responses from the survey. To compare survey responses with VDOT information, refer to http://virginiadot.org/
business/row-usefee.asp.
†
Locality reports maintaining a franchise fee established prior to the current right-of-way use fee law.
300
Tax Rates 2010
Section 24
Miscellaneous Fees, 2010
In the 2010 questionnaire, local governments were
asked to specify any miscellaneous charges or fees that
fell outside of the scope of the questions in the survey.
The answers given are suggestive but do not provide an
exhaustive listing of the types and number of fees
imposed. Many local governments undoubtedly impose
fees and charges that were not shown by them when they
returned our questionnaire. The answers they did provide
are included in Table 24.1.
Table 24.1 furnishes the responses of the 20 cities, 37
counties, and 33 towns that reported miscellaneous fees. The
table includes the type of fee imposed, the amount of the fee,
and the schedule, if any, that applies to fee payment. Fees that
were described include beverage fees, zoning and building
permits, utility deposits, boating and fishing licenses, dog
licenses, library cards, electrical permits, photocopy charges,
parking tickets, kennel fees, sign permits, map fees, dealers’
license fees, and a variety of other fees that could not be fully
categorized in terms of the other sections of the survey.
♦♦♦♦
301
Table 24.1
Miscellaneous Fees, 2010
Locality
Item
Fee
Alexandria
Library card
$1 for replacement (first card free)
Animal license Altered: $10-$25 for dog; $2-$5 for cat;
unaltered: $30-$75 for dog; $10-$25 for cat
Charlottesville
After-hours water connection*
$48
Water meter test*
$50
Turn on water*
$30
Water deposit*
$75
Chesapeake
Stormwater utility fee (residential)
$82.20 per year per house
Stormwater utility fee (commercial)
$82.20 per year per equivalent residential unit
Drainage pro rata fees
Varies based on the size and intensity of the devel-
opment and which of 44 watersheds it is located
Colonial Heights
Dog and cat license
$10 ($2 neutered) on time;
$12.50 ($2.50 neutered) late
Map copies
$5 water/sewer; $1 zoning; $2 24x36 prints;
$0.25 photocopy
Covington
Dog tag
Female $5; male and unsexed $2
Cat tag
Female $5; male and unsexed $2
Map copies and other copies
$0.25 - $2.00
Decal pull trailer
$15 (0-1,500 lbs.); $23 (1,501-4,000 lbs.); $35 (4,001 + lbs.)
Falls Church
Alcoholic beverages:each banquet
$5
Alcoholic beverages:beer “on sale”
$75
Alcoholic beverages:beer “off sale”
$50
Alcoholic beverages:mixed beverages
$500
Alcoholic beverages:caterer
$200
Amusement arcade operator
$50 (1-2 machines); $100 (3-9 machines); $200 (10+ machines)
Franklin
Surge protector
$5 per month
Fredericksburg
Dog tag
$10; spayed or neutered: $4
Building permits
Varies
Harrisonburg
Dog tag
$10; unsexed: $6
Parking tickets
$2.50 - $50.00
Parking sticker/guest passes for zoned areas
$3 per vehicle
Hopewell
Building permits
Various
Lexington
Rental unit water deposit
$50
Building permits
Varies based on estimated cost
Lynchburg
Residential water account charge*
$3.69 per account
Fire protection
$17.99 per month
Manassas
Zoning ordinance copy
$10
False alarm fee
$25 for third; $50 for fourth; $75 for fifth; $100 for 6+
Dog tag
Sexed $10; unsexed $5
Manassas Park
Site plan fee
Varies
Subdivision plan fee
Varies
Land disturbance permit
$500 + 3% of erosion control bond
Martinsville
Animal license fee
$3 unsexed; $10 sexed; $1 duplicate tag
Norfolk
Administrative service fee
$1 per account
Poquoson
$100
Driveway permit
$30 - $45
Radford
Transfer/connection fee
$10 electric; $10 water
Waynesboro
Dog tag
$2.50
Kennel tags
$15
Conditional use rezoning
$150
Williamsburg
EMS recovery fees
$350 basic life service (BLS); $450 advanced life
service 1 (ALS1); $550; advanced life service 2
(ALS2); $7 per mile
*
302
These are miscellaneous fees associated with tap/sewer water. For residential connection fees see Table 21.1. For monthly residential
water usage fees see Table 21.2.
Tax Rates 2010
Table 24.1 Miscellaneous Fees, 2010 (continued)
Locality
Item
Fee
Accomack
Seller’s fee (real estate)
$0.50 per $500 of receipt of sale
Albemarle
Dog tag
$5 to $50
Arlington
Turn on water*
$25
Out-of-state tag fee
$100
Albemarle
Dog license
$5-$50
Arlington
Turn on water fee
$25
Out-of-state tag fee
$100
Bath
Dog tag
$2 unsexed; $5 female; $2 males
Cat license fee
$2
Kennel
$15
Bedford
Building permit: new construction
$0.12 per square foot
Building permit: single-wide mobile home
$127.19
Building permit: double-wide mobile home
$228.50
Fee for certificate of occupancy
$25
Buchanan
Auto junkyard license
$10
Collection of large refuse items
$5
Caroline
Dog tag
$5 if neutered/spayed; $10 otherwise
Kennel
$25 for up to 20 dogs; $50 for up to 50 dogs
County tax map
Small: $0.50; large: $3; set: $75
Copies of maps and reports
$0.50 per page
Chesterfield
Bulk items
$50
EMS advanced life support
$468 category 1; $677 category 2
EMS basic life support
$394
EMS mileage
$9.60 per mile
Brush and tree removal $100
Culpeper
Dog tag
Sexed $10; unsexed $5
Kennel
$50
Cumberland
Building permit
Varies by size of building
Rezoning
$550
Dinwiddie
Map copies
$1
Record copies
$0.25
Complete property books
$600
Other selected printouts $100 - $300
Library card
$5
Essex
Map copy
$0.50 per page
Animal license
$5
Dance hall license
$10 per dance, up to 2 dances per year; $300 for 3 or more dances per year
Land book/routine real estate reports
$50 per report (CD only)
Fairfax
Dog tag
$10
Fluvanna
Building permit
$0.08/square foot
Rezoning application
$250
Franklin
Photocopies
$0.50
Dog tag
$10 per year
Greensville
Building permits-residential
$0.12 per square foot,
Building permits-industrial
$4.00 per 1,000 square feet up to 1,000,000;
$3.00 per 1,000 square feet 1,000,000 - 3,000,000;
$2.00 per 1,000 square feet over 3,000,000;
$20 minimum
Electrical, plumbing and mechanical
$0.05 per square foot, $20 minimum
Cellular communication towers
$3,500 new tower; $2,000 to co-locate
Home occupation permit
$15
Zoning permit
$15
Sign permit $15
Halifax
Dog tag
$5
Hanover
Dog tag
$6
GIS map
$5
Subdivision plan
$2.50
Planning topographic map
$8
Zoning and tax maps
$2
CD-ROM of commissioner’s files
$30
CD-ROM of assessor’s files
$30
*
Miscellaneous Fees
303
Locality
Item
Fee
Henrico
Non-payment reconnection fee (utilities)*
$35
Late charge (utilites)*
$1
Customer set-up fee (utilities)*
$14
Highland
Dog tag
$8; $4 unsexed
King and Queen
Dog tag
$5
King George
Library fee (nonresidents)
$15
Dog tag
$10; $5 unsexed
Kennel
$35
911 map
$5
Transfer water fee* $15
Reconnect fee for water*
$40
Lancaster
Real estate card fee
$0.50
Map copy fee
$0.50
Digital land book
$5.00
Lee
Building permits
$0.03 per square foot; $20 minimum
Electrical permits200 amps: $15 residential, $20 commercial
$45 for 400-600 amps;
$50 for 600 + amps
Plumbing permits
$10 residential; $15 commercial
Rezoning permit
$35
Special use permit
$35
Variance request
$25
Zoning appeal
$25
Zoning permits
$15
Loudoun
Dog tag
$10; $5 unsexed
Map fee
$5 - $10 depending on size of map
Madison
Dog tag
$4
Tax map copy fee
$1
Middlesex
Dog tag
$4 unsexed/male; $5 female
Kennel license
$25
New Kent
Boundary survey
$75
Certificate of zoning fee
$50
Testing water meter*
$35
Reconnect fee*
$50
Subdivision application fee
$875
Conditional use permit and rezoning fee
$1,600
Erosion and sediment control plan review (res.)
$75 + $10 peracre
Erosion and sediment control plan review (comm.) $100 + $50 per acre
Land disturbance permit (residential)
$210 + $20 per acre
Land disturbance permit (commercial)
$465 + $50 per acre
Northampton
Stormwater management development
$25-500
Orange
Dog tag
$10; $2 unsexed
Dog kennel
$25-50
Map copies
$1
Zoning fees
$50-2,000
Building fees
$25-150
Residential building fees
Permit: $0.12 per sq. ft. + additional fees
Commercial building fees
Permit: $0.13 per sq. ft. + additional fees
Prince George
Dog tag
$5
List of business licenses
$10
Spotsylvania
Dog tag, neutered
$5 per year, $8 per 2 years, or $10 per 3 years
Dog tag, not neutered
$10 per 1 year, $15 per 2 years, or $20 per 3 years
Mapping fee
Varies
Wise
Animal license
$5 for 1 year; $12 for 3 years
Returned check fee
$25
Wythe
Building permit
$0.16 per square foot, minimum $35
Soil and erosion control application
$100 application + $50 per week until finished
Demolition permit
$50
York
Dog tag
$5 each
*
304
Tax Rates 2010
Locality
Item
Fee
Appomattox
Erosion and sediment control
$150 commercial; $75 residential
Commercial site plan review
$100
Permits
$75
Conditional use permit fee, region variance zoning $500
Bowling Green
Freedom of Information Act copying fees
Staff labor: $13 per hour; first five photocopies: free;
photocopies after five: $0.06 each
Boydton
Backhoe fee
$75 per hour
Chase City
Reserve-A-Truck (residential only)
$200 per use
Large junk or debris dropoff
$5 per item
Chincoteague
Boat ramp user fee
$20 per year
Christiansburg
Conditional use permits
$300 (approximately)
Rezoning request
$300
DMV stop sign placements
$30
Returned check
$25
Clifton Forge
Opening/closing graves
$200
Dog/cat license
$10; $2 unsexed
Dayton
Zoning permits
$2.00 per 100 sq. ft. for new construction ($25 min.)
Fries
Garbage stickers
$1 each
Photocopies
$0.20 each
Gordonsville
New service connection fee*
$20
Reconnection fee after non-payment water shut off* $50
Gretna
Virginia Water Works Fee*
$2.05 per account
Independence
Tires
$2; $3 for large tires
White goods
$5
Irvington
Golf cart sticker
$10
Ivor
Additonal water connection fee for road crossing* $1,000
Reconnection fee after non-payment turnoff*
$30
Jonesville
Fire fee
$0.50 per month per household
Tank fee
$3 per month per household
Kilmarnock
Bulk water permits*
$100 annually + $15 per 1,000 gals.
Zoning permits
$15-50
Lawrenceville
Large items and appliances
$50 by the truck load
Montross
Zoning permit
$50
Zoning variance or special use
$500
New Market
Hookup/reconnection for water or sewer*
$15
Onley
Zoning permits
$25 residential; $50-$100 commercial
Orange
Special pickups
$16
Pound
Water deposit (renters)*
$100
Monthly utility fee (fire truck tax)
$2
Round Hill
Reconnect fee (water)*
$125
Change of account fee (water or sewer)*
$12.50
Water/sewer late fee*10% late fee + 1% penalty
Meter re-read per customer request*
$25
Meter change*
$75
Non-sufficient funds check fee
$25
Saint Paul
Returned check fee
$35
Water transfer fee*
$25
Reconnection fee*
$50
Water meter deposit (rental property)*
$100
Shenandoah
Zoning ordinance fee
$20
Comprehensive plan fee
$20
Subdivision ordinance fee
$10
Special use request fee
$500
Rezoning request fee
$500
Zoning permit fee
$30
Variance request fee
$500
South Hill
Cut on/transfer fee*
$40
Water deposit*
$75
*
Miscellaneous Fees
305
Locality
Towns (continued)
Stanley
Tappahannock
Vienna
Virgilina
West Point
Windsor
Wise
*
306
Item
Special use permits
Rezoning permits
Zoning permits
Site plans
Dog tag
Map copy
Water account set-up fees*
Cat tag
Wetlands permit application
Site plan review
Sign
Zoning ordinance amendment
Rezoning application
Boundary line adjustment
Subdivision plan
Conditional use permit
Special use permit
Variance
Zoning permit
Zoning permit
Returned check fee
Utility reconnection fee
Utility service charge
Fee
$175
$175
$25
$500 major; $250 minor
$5 male/unsexed; $8 female
$0.50 per page
$5
$5 per year
$150 plus $10 per acre
$50 minor; $300 plus $25 per acre for major
$25
$250
$300 plus $25 per acre
$25
Preliminary: $300 plus $50 per lot; final: $300
$250
$250
$50 to $90 plus $10 per acre
$250
$25
$25
$25
$25
$10
Tax Rates 2010
Section 25
Cash Proffers, FY 2009
In Virginia proffers are permitted for conditional zoning,
“whereby a zoning reclassification may be allowed subject
to certain conditions proffered by the zoning applicant for the
protection of the community that are not generally applicable
to land similarly zoned.” (Code of Virginia, §§ 15.2-2296
through 15.2-2302). The Code § 15.2-2297 authorizes zoning ordinances to include voluntary proffers “in writing, by
the owner, of reasonable conditions, prior to a public hearing
before the governing body, in addition to the regulations
provided for the zoning district or zone by the ordinance, as a
part of a rezoning or amendment to a zoning map” provided
that the rezoning itself gives rise to the needed conditions.
Eligibility requirements are listed in § 15.2-2298 and
§ 15.2-2303. Section 15.2-2298 gives localities the authority
to accept proffers if: (1) the locality’s decennial census
growth rate met or exceeded 10 percent; (2) the locality is a
city which adjoins another city or county that had a decennial
census growth rate that met or exceeded 10 percent; (3) any
towns located within counties that had a decennial growth
rate that met or exceeded 10 percent; and (4) any county
contiguous with at least three counties that had a decennial
census growth rate that met or exceeded 10 percent.
Eligibility requirements listed in § 15.2-2303 permit
proffers for (1) any county with an urban county executive
form of government; (2) any city next to or surrounded
by a county with an urban county executive form of
government; (3) any county next to a county with an urban
county executive form of government; (4) any city next to
or surrounded by a county contiguous to a county with an
urban county executive form of government; (5) any town
within a county contiguous to a county with an urban county
executive form of government; and (6) any county east of
the Chesapeake Bay. Finally, § 15.2-2303.1 permits proffers
for any county with a 1990 census population between
10,300 and 11,000 through which an interstate highway
passes. This section was meant to include New Kent County.
Proffers may entail the giving of property, property
improvements, or cash. Proffers of cash payments are
required to be disclosed to the Commission on Local
Government in accordance with § 15.2-2303.2. There is no
requirement for reporting non-cash proffers, a category that
may be significant. Cash proffers are reported in an annual
commission publication.1 Their latest study covers fiscal
year 2009. In that period, the commission shows a total of
281 localities eligible to receive cash proffers (36 cities, 88
counties, and 157 towns). Of those, 45 reported cash proffer
activity. The following text table shows the total cash proffer
revenue expended annually from 2005 through 2009.
Total Cash Proffer Revenue Expended, 2005-2009
Fiscal Year
2005
2006
2007
2008
2009
Total Cash Proffer Revenue
$54,500,952
68,314,130
46,682,184
50,103,054
49,233,663
The following text table shows the relative
importance of the various types of cash proffer
revenue expended in fiscal year 2009. Schools were the
most important use (45.5 percent), followed by road/
transportation improvements (26.1 percent). Other
important categories of proffer revenue were parks,
recreation, and open space (10.7 percent), fire, rescue and
public safety (8.9 percent), and libraries (4.3 percent).
Relative Importance of Various Types of Cash
Proffers Expended in FY 2009
Type of Proffer
Percent of Total
Schools
45.5
Road/transportation improvements26.1
Parks, recreation, and open space10.7
Fire and rescue/public safety
8.9
Libraries
4.3
Community centers1.7
Affordable housing
0.9
Special needs housing
0.7
Water and sewer service extension
0.6
Storm water management 0.3
Miscellaneous
0.3
100.0
Table 25.1 lists fiscal year 2009 cash proffer
revenue collected and expended by locality and purpose.
♦♦♦♦
1
Commission on Local Government, Report on Proffered Cash
Payments and Expenditures by Virginia’s Counties, Cities and
Towns, 2008-2009. http://www.dhcd.virginia.gov/CommissiononLocalGovernment/PDFs/proffrpt1209.pdf.
307
308
Tax Rates 2010
* Percent summations may not add to 100 percent of total due to rounding.
Counties
Albemarle
441,748
-
7,000
0.0100.0
0.0
0.0
0.0
0.0
0.0
Amelia
32,820
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Caroline
80,467
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Chesterfield
4,757,892
-
3,340,216
30.5
39.9
0.017.612.0
0.0
0.0
Culpeper10,000
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Dinwiddie11,776
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Fairfax2,472,8701,135,374
7,592,157
76.4
6.3
0.2
0.010.6
0.0
0.0
Fauquier
49,163
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Fluvanna
55,000
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Frederick
882,922
-12,000
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Goochland200,281
-252,557
95.5
0.0
0.0
0.0
4.5
0.0
0.0
Greene
-237,800
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Hanover1,054,786
-2,029,17029.0
47.412.310.9
0.5
0.0
0.0
Henrico160,000
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Isle of Wight105,710
483,565
722,817
0.0
0.0100.0
0.0
0.0
0.0
0.0
James City
575,007
-
575,007
55.31.814.5
0.41.226.9
0.0
King William
58,844
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Loudoun14,143,290
5,00011,588,140
49.513.816.1
7.513.0
0.0
0.0
Louisa21,240
50,000
40,560100.0
0.0
0.0
0.0
0.0
0.0
0.0
New Kent172,664
-236,600
98.3
0.01.7
0.0
0.0
0.0
0.0
Powhatan107,860
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Prince George
35,000
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Prince William12,363,589
5,00021,225,264
37.8
37.6
6.01.910.4
0.0
3.9
Rockingham
-1,456,200
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Shenandoah23,574
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Southampton
5,184
6,912
5,184
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Spotsylvania
52,961
-
614,541
9.6
56.224.4
0.01.7
0.0
0.0
Stafford110,299
-
83,43217.4
0.0
32.6
34.6
0.01.9
0.0
Warren
84,000
-
45,200
0.0
0.0
0.0
0.0100.0
0.0
0.0
Westmoreland
750
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total counties
38,069,695
3,379,851
48,369,845
45.626.3
9.1
4.410.3
0.31.7
Cities
Charlottesville
-
50,000
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Chesapeake2,532,964
647,499
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Fredericksburg
30,600
50,000
42,323
0.0
0.0
0.0
0.0100.0
0.0
0.0
Manassas
-
-
311,966100.0
0.0
0.0
0.0
0.0
0.0
0.0
Suffolk
89,730
3,715,770
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Virginia Beach
3,439
-
-
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Williamsburg13,500
-10,000
0.0100.0
0.0
0.0
0.0
0.0
0.0
Winchester
7,000
-
7,000
57.1
0.0
0.0
0.0
42.9
0.0
0.0
Total cities2,677,233
4,463,269
371,289
85.12.7
0.0
0.012.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.61.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0100.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.01.4
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0100.0
0.0
0.0
8.1
0.0
0.013.5
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.9
0.3
Misc.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
Purpose for Which Cash Proffer Revenue Expended, Percent of Total (%)*
Water and
Parks,
Fire,
Roads and
Total Cash
Total Pledged but
Total Cash
Storm- Special
Recreation, Sewer
Rescue,
Other
Proffer
Payment
Proffer
Needs Affordable
and Open Service Community water
Transportation and Public
Revenue
Conditioned Only
Revenue
Extension Centers Mgmt. Housing Housing
Space
Library
Safety
Improvements
Expended ($) Schools
on Time ($)
Collected ($)
Locality
Table 25.1
Total Cash Proffer Revenue Collected and Expended by Purpose, by Locality, FY 2009
Percentage Cash Proffers Spending
309
0.0
0.0
0.0
0.0
0.0
0.0
0.0100.0
0.0
0.0
63.0
0.0
0.0
0.0100.0
0.0
0.0100.0
0.0
0.0
0.0
0.0
45.1
31.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Grand total
42,354,973
7,893,389
49,233,663
45.526.1
8.9
4.310.7
0.61.7
0.3
0.7
0.9
0.3
* Percent summations may not add to 100 percent of total due to rounding.
Source: Commission on Local Government, Report on Proffered Cash Payments and Expenditures by Virginia’s Counties, Cities, and Towns, 2008-2009 (November 2009). The report is on the web at:
http://www.dhcd.virginia.gov/CommissionLocal Government/PDFs/proffrpt1209.pdf.
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
37.0
0.0
0.0
0.0
0.0
0.0
0.0
0.023.9
Towns
Blacksburg25,000
Culpeper2,000
Herndon200,000
Leesburg1,211,079
Purcellville
9,000
Smithfield146,771
Strasburg14,195
Total towns1,608,045
-
-
-
-
-21,472
-
318,286
-
9,000
50,269143,771
-
-
50,269
492,529
Misc.
Purpose for Which Cash Proffer Revenue Expended, Percent of Total (%)*
Water and
Parks,
Fire,
Roads and
Total Cash
Total Pledged but
Total Cash
Storm- Special
Recreation, Sewer
Rescue,
Other
Proffer
Payment
Proffer
Needs Affordable
and Open Service Community water
Transportation and Public
Revenue
Conditioned Only
Revenue
Extension Centers Mgmt. Housing Housing
Space
Library
Safety
Improvements
Expended ($) Schools
on Time ($)
Collected ($)
Locality
Table 25.1 Total Cash Proffer Revenue Collected and Expended by Purpose, by Locality, FY 2009 (continued)
310
Tax Rates 2010
Section 26
Virginia Enterprise Zone Program, 2009*
Introduction
This section on the Virginia Enterprise Zone Program is
included because of its relevance to local taxation. Along
with state grants, local enterprise zones (EZ) receive tax
breaks and other incentives from local governments that
must be in accordance with state and local tax law. The
program is administered by the Virginia Department of
Housing and Community Development (VDHCD). Each
year VDHCD produces a summary report about the enterprise zone program. A pdf of the current report, The Virginia
Enterprise Zone Program: 2009 Qualification Year Annual
Report can be accessed at http://www.dhcd.virginia.gov/
CommunityDevelopmentRevitalization/PDFs/VEZ_qualification_year_annual_report.pdf. The description that follows
is based on that report.
Purpose for the program
The Virginia Enterprise Zone Program was created in 1982
to form a partnership between state and local governments to
stimulate job creation, private investment, and revitalization
of distressed Virginia localities. The act focused on state and
local tax credits to help areas designated as enterprise zones.
Cities and counties that applied for, and were granted the
designation, were able to receive tax credits for businesses
situated in the zones. Currently, there are 57 enterprise
zones in Virginia.
On July 1, 2005 the General Assembly passed the
Enterprise Zone Grant Act (§ 59.1-538), modifying the
program to transition from tax credits to grants. The zone
will receive an initial ten-year designation period, with two
five-year renewals possible (§ 59.1-542.E). In addition, the
number of zones will be reduced to 30 as many of the older
zones expire.
The program is meant to target areas which have the
greatest need and in which the greatest impact will be made.
Consequently, the ranking of applications requires that 50
percent of an application’s suitability rest on a given measure
of local economic distress. The application ranks the locality
over the most recent three-year period for its average unemployment rate, its average median adjusted gross income
on all returns, and the average percentage of public school
students receiving free or reduced-price lunches.
Only cities and counties can apply for the zone designation (§ 59.1-542). Towns are considered part of the
* The information for this section comes from the Virginia
Department of Housing and Community Development. See
http://www.dhcd.virginia.gov/CommunityDevelopmentRevitalization/Virginia_Enterprise_Zones.htm.
county acreage. Cities and counties can jointly apply
for designation, providing that the proposed zone meets
program standards. A locality can choose to put a zone where
it best fits local economic development needs. There may
be three zones per locality and each zone may be composed
of three non-contiguous areas.
Program Grants
There are two grants associated with the program: job creation grants and real property investment grants. The job
creation grant is supposed to encourage the creation of higher
quality jobs (§ 59.1-547). If a business within the zone meets
a certain job creation threshold, provides health benefits and
pays at least 175 percent of the federal minimum wage for
the positions under consideration, it can receive a grant of
up to $500 per year for each position. A business that meets
all the above conditions and pays at least 200 percent of the
federal minimum wage can receive up to $800 per year for
each position.
The real property investment grant is meant to encourage creation or renovation of facilities within the enterprise
zone (§ 59.1-548). The grant may be applied to commercial,
industrial or mixed-use buildings, paying up to 20 percent
of the cost of qualifying real property. For property investments of less than $5 million, a grant of up to $125,000 per
building or facility is available for qualifying real property.
For property investments of $5 million or more, the grant
may reach $250,000 for qualifying property. Qualifying
real property generally includes costs associated with the
physical preparation and physical items such as excavation,
grading, paving, driveways, roads, sidewalks, demolition,
painting, sheetrock, carpentry and more. Costs that do not
qualify include those for furnishings, appraisal, legal services, closing services, insurance and more.
Local Incentives
Along with and just as important as the state grants are the
incentives provided by the locality to businesses within
the enterprise zone. A locality may offer any incentive as
long as it is permissible under federal and state law and
as long as it is applied uniformly within the zone (§ 59.1543). Incentives may include reduced property taxes, both
real and personal, within the zone, partial exemptions for
rehabilitated real estate within the zone, reduced permit and
user fees, and more.
The following text table shows the year that each of the
current enterprise zones was designated.
311
Year Enterprise Zones (EZ) Designated
Year Enterprise Zones (EZ) Are to Expire
Year
Number
Year
Number
1984119981
198512000
5
1990
32001
5
1993120021
1994
52004
4
1995
62005
6
1996142008
4
Total
57
Source: Virginia Department of Housing and Community Development,
The Virginia Enterprise Zone Program: 2009 Qualification Year Annual
Report. http://www.dhcd.virginia.gov/CommunityDevelopmentRevitalization/PDFs/VEZ_qualification_year_annual_report.pdf.
Year
Number
Year
Number
2009
42017
5
201212019
5
2013
52020
5
20141220211
2015152023
4
Total
57
Source: Virginia Department of Housing and Community Development,
The Virginia Enterprise Zone Program: 2009 Qualification Year Annual
Report. http://www.dhcd.virginia.gov/CommunityDevelopmentRevitalization/PDFs/VEZ_qualification_year_annual_report.pdf.
The following table lists the years in which the current
zones are scheduled to expire.
The current edition of Tax Rates does not carry a table
listing the local incentives in enterprise zones for 2009
because the information is provided in the appendix of
VDHCD’s annual report.
♦♦♦♦
312
Tax Rates 2010
Section 27
Fiscal Content Information on Local Web Sites, 2010
Because the web is such an inexpensive way to provide
fiscal information, it has moved from being a backup source
to a primary source. For that reason, we include a section
in the survey asking localities to provide information on
what budget, financial and tax information they carry on
the web.
The first question was about the existence of a locality
web site. If the answer was affirmative, then we were
interested in knowing if the locality carried information
about its budget, tax rates, utilities, and the assessed value of
real estate. There were eight questions about these topics.
Table 27.1 lists the answers from the respondents. The
text table summarizes the fiscal content information for
those localities that answered affirmatively the question of
whether there was a web site.
All cities and 89 of the 95 counties reported having
a web site, as did 108 of the 155 towns that answered the
survey. Many more localities maintain a web site now than
in 2003, the first year we asked for information about web
sites. In that year only 18 cities, 26 counties and 19 towns
reported they had a web site.
Currently, 28 cities and 64 counties, about two-thirds
of each, show web information on their proposed budget.
Forty-eight towns reported having the proposed budget on
their sites. Somewhat higher numbers of cities, counties
and towns reported showing adopted budgets on the web.
Large majorities of cities, counties and towns with web sites
showed tax rates but, nonetheless, the practice was far from
universal. Utility rate schedules were shown by 31 cities, 42
counties and 77 towns. Not all jurisdictions maintain their
own systems, a fact that should be considered in evaluating
web sites. Capital improvement programs are shown by
28 cities, 45 counties, and 23 towns. In many cases capital
programs may be reported as part of the adopted budget
instead of as a separate category.
Resources Available on Locality Websites, 2010
Content
City
County
Town
Total
Have a website
39
89
108
236
Proposed budget
28
64
48
140
Adopted budget
33
73
65
171
Tax rates
36
78
77
191
Utility charges
31
42
72
145
Capital programs
28
45
23
96
Land book
29
63
6
98
GIS* mapping
25
57
13
95
18
38
21
77
CAFR
†
* Geographical Information System
†
Comprehensive Annual Financial Report
By law, all localities must provide public access to the
land book, the local listing of individual land parcels by
owner and the assessed value of the land and improvements.
Such access is greatly enhanced when it can be provided
on the web. A majority of cities (29) and counties (63) now
provide convenient web access to this important information.
Most with web access also provide corollary geographic
information system (GIS) mapping. Relatively few towns
reported web inclusion of the land book or GIS mapping, a
reflection of the fact that towns generally rely on their host
counties for real property assessment.
Although the number is growing, still less than half
of the cities, counties and towns with web sites reported
showing their latest comprehensive annual financial report
(CAFR), a document also known as an audit. Eighteen cities,
38 counties, and 21 towns reported doing so. The omission
was curious given that the audits are public documents and
all cities and counties are required to have them.
♦♦♦♦
313
Table 27.1
Fiscal Content Information on Local Websites, 2010
Information That Exists on Website
Capital Have a Proposed Adopted
Tax
Utility Improvement Landbook GIS Locality
Website?
Budget
Budget Rates Charges
Programs
Information
Mapping*
Cities
Alexandria
Bedford
Bristol
Buena Vista
Charlottesville
Chesapeake
Colonial Heights
Covington
Danville
Emporia
Fairfax
Falls Church
Franklin
Fredericksburg
Galax
Hampton
Harrisonburg
Hopewell
Lexington
Lynchburg
Manassas
Manassas Park
Martinsville
Newport News
Norfolk
Norton
Petersburg
Poquoson
Portsmouth
Radford
Richmond
Roanoke
Salem
Staunton
Suffolk
Virginia Beach
Waynesboro
Williamsburg
Winchester
Counties
Accomack
Albemarle
Alleghany
Amelia
Amherst
Appomattox
Arlington
Augusta
Bath
Bedford
Bland
Botetourt
Brunswick
Buchanan
Buckingham
Campbell
Caroline
Carroll
Charles City
Charlotte
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
...
Yes
...
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
...
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
...
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
...
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
Yes
No
Yes
Yes
Yes
Yes
...
Yes
Yes
Yes
No
Yes
Yes
No
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
No
No
No
Yes
No
Yes
Yes
No
No
Yes
No
No
No
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
...
No
Yes
Yes
No
No
...
No
No
Yes
No
...
...
Yes
Yes
...
Yes
Yes
Yes
...
No
Yes
...
No
...
Yes
Yes
...
Yes
...
...
Yes
Yes
Yes
No
Yes
...
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
No
...
Yes
No
Yes
Yes
No
Yes
No
No
No
No
Yes
Yes
Yes
Yes
Yes
No
No
Yes
No
...
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
...
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
No
Yes
...
Yes
No
Yes
...
No
Yes
No
Yes
No
No
Yes
No
No
No
No
No
No
Yes
No
...
No
No
Yes
Yes
No
Yes
No
No
No
No
No
Yes
Yes
Yes
No
No
No
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
No
No
Yes
Yes
No
Yes
No
No
Yes
Yes
No
No
No
Yes
Yes
No
Yes
No
Yes
No
No
No
Yes
No
Yes
No
No
...
Yes
...
...
No
...
...
Yes
No
Yes
No
...
No
...
No
...
Yes
Yes
No
No
* GIS mapping: Geographic information system mapping.
†
CAFR: Comprehensive Annual Financial Report
... No response.
314
CAFR†
Tax Rates 2010
Table 27.1: Fiscal Content Information on Local Websites, 2010 (continued)
Tax
Website?
Budget
Programs
Information
Mapping*
Chesterfield
Clarke
Craig
Culpeper
Cumberland
Dickenson
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
Hanover
Henrico
Henry
Highland
Isle of Wight
James City
King & Queen
King George
King William
Lancaster
Lee
Loudoun
Louisa
Lunenburg
Madison
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Northampton
Northumberland
Nottoway
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince Edward
Prince George
Prince William
Pulaski
Rappahannock
Richmond
Roanoke
Rockbridge
Rockingham
Russell
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
...
No
...
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
...
Yes
Yes
Yes
No
Yes
No
No
No
Yes
No
Yes
...
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
...
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
...
Yes
Yes
Yes
No
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
...
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
...
Yes
No
Yes
No
...
Yes
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
...
Yes
No
No
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
...
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
No
Yes
No
No
...
No
No
No
No
...
Yes
...
No
No
No
No
Yes
No
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
No
...
Yes
Yes
No
No
Yes
Yes
No
No
No
Yes
No
Yes
No
No
...
No
No
No
No
...
Yes
Yes
No
No
Yes
No
No
No
Yes
No
Yes
...
Yes
No
No
Yes
No
Yes
No
Yes
No
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
Yes
...
Yes
Yes
No
Yes
Yes
No
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
Yes
Yes
No
Yes
No
No
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
No
No
No
Yes
Yes
No
Yes
Yes
No
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
CAFR†
Yes
No
...
Yes
No
No
No
No
Yes
...
No
Yes
Yes
Yes
...
Yes
Yes
No
...
No
...
Yes
Yes
Yes
...
Yes
Yes
No
...
Yes
Yes
No
Yes
...
No
...
...
...
...
...
...
Yes
Yes
No
No
Yes
...
No
No
Yes
...
...
Yes
...
Yes
Yes
Yes
No
No
No
†
... No response.
Fiscal Content Information on Websites
315
Tax
Website?
Budget
Programs
Information
Mapping*
Scott
Shenandoah
Smyth
Southampton
Spotsylvania
Stafford
Surry
Sussex
Tazewell
Warren
Washington
Westmoreland
Wise
Wythe
York
Towns
Abingdon
Alberta
Altavista
Amherst
Appalachia
Appomattox
Ashland
Berryville
Big Stone Gap
Blacksburg
Blackstone
Bluefield
Boones Mill
Bowling Green
Boyce
Boydton
Branchville
Bridgewater
Broadway
Brookneal
Buchanan
Capron
Cedar Bluff
Chase City
Chatham
Chilhowie
Chincoteague
Christiansburg
Claremont
Clarksville
Clifton Forge
Clinchco
Clinchport
Clintwood
Coeburn
Colonial Beach
Courtland
Craigsville
Crewe
Culpeper
Damascus
Dayton
Dillwyn
Drakes Branch
Dublin
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
No
No
No
Yes
Yes
No
No
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
No
Yes
No
Yes
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
No
Yes
Yes
Yes
...
Yes
...
Yes
Yes
Yes
Yes
...
No
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
No
No
...
...
No
No
...
Yes
Yes
Yes
No
No
No
No
Yes
No
Yes
Yes
No
Yes
Yes
No
...
No
...
Yes
No
No
No
Yes
Yes
Yes
No
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
No
...
No
No
No
...
Yes
Yes
Yes
No
No
Yes
No
No
No
Yes
Yes
Yes
Yes
No
No
...
No
...
Yes
No
No
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
...
Yes
No
No
...
Yes
Yes
Yes
No
No
No
No
Yes
No
Yes
Yes
Yes
Yes
No
No
...
No
...
Yes
Yes
...
No
Yes
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
...
Yes
No
No
...
Yes
Yes
Yes
No
No
No
No
Yes
No
Yes
Yes
Yes
Yes
No
No
...
No
...
Yes
Yes
...
No
Yes
No
Yes
...
No
Yes
No
No
Yes
Yes
No
No
No
No
Yes
Yes
No
Yes
...
No
No
No
...
No
...
No
No
No
No
No
No
No
No
No
No
...
No
No
...
No
...
No
No
...
No
Yes
No
Yes
...
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
...
No
...
No
No
No
No
No
No
No
No
No
No
...
No
No
...
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
...
No
...
No
No
No
No
No
No
No
No
No
No
...
No
No
...
No
No
No
No
No
No
Yes
No
No
No
No
Yes
No
No
Yes
Yes
No
No
...
No
Yes
Yes
No
No
...
No
No
No
...
No
...
No
No
...
No
No
No
No
No
Yes
No
No
No
...
...
No
...
...
No
...
No
Yes
No
No
No
No
No
†
... No response.
316
CAFR†
Tax Rates 2010
Tax
Website?
Budget
Programs
Information
Mapping*
Towns (continued)
Duffield
Dumfries
Eastville
Edinburg
Exmore
Farmville
Fincastle
Floyd
Front Royal
Glade Spring
Glasgow
Glen Lyn
Gordonsville
Goshen
Gretna
Grottoes
Grundy
Halifax
Hallwood
Hamilton
Haymarket
Haysi
Herndon
Hillsville
Hurt
Independence
Iron Gate
Irvington
Ivor
Jonesville
Kenbridge
Keysville
Kilmarnock
La Crosse
Lawrenceville
Lebanon
Leesburg
Louisa
Lovettsville
Luray
Madison
Marion
Middleburg
Middletown
Mineral
Monterey
Montross
Mount Jackson
Narrows
Nassawadox
New Castle
New Market
Newsoms
Occoquan
Onancock
Onley
Orange
Pamplin
Parksley
Pearisburg
No
Yes
Yes
Yes
No
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
No
No
No
Yes
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
No
No
No
Yes
No
No
Yes
No
Yes
Yes
No
Yes
No
No
Yes
No
No
No
Yes
No
No
...
No
No
...
Yes
No
No
Yes
Yes
Yes
...
Yes
No
No
Yes
No
Yes
No
...
Yes
...
...
...
No
...
...
Yes
No
No
No
Yes
Yes
Yes
No
No
No
No
...
No
...
...
No
No
...
...
No
...
No
No
No
Yes
No
...
No
No
No
Yes
Yes
No
Yes
...
No
No
...
Yes
No
Yes
Yes
No
Yes
...
Yes
No
No
Yes
No
Yes
No
...
Yes
...
...
...
Yes
...
...
Yes
No
No
No
Yes
Yes
Yes
Yes
No
Yes
Yes
...
Yes
...
...
No
No
...
...
Yes
...
Yes
No
No
Yes
No
...
No
†
... No response.
Fiscal Content Information on Websites
No
No
No
Yes
No
Yes
...
No
Yes
...
Yes
No
Yes
...
No
Yes
...
Yes
No
Yes
Yes
Yes
Yes
Yes
...
Yes
...
...
...
Yes
...
...
Yes
No
No
No
Yes
Yes
Yes
Yes
No
Yes
Yes
...
Yes
...
...
No
No
...
...
Yes
...
No
Yes
No
Yes
No
...
Yes
No
No
Yes
Yes
No
Yes
...
No
Yes
...
Yes
No
Yes
Yes
No
Yes
...
Yes
No
Yes
Yes
No
Yes
No
...
Yes
...
...
...
Yes
...
...
Yes
No
No
No
Yes
Yes
Yes
Yes
No
Yes
Yes
...
Yes
...
...
No
No
...
...
Yes
...
No
Yes
No
Yes
No
...
Yes
No
No
No
No
No
No
...
No
No
...
No
No
No
Yes
No
Yes
...
No
No
No
Yes
No
Yes
No
...
Yes
...
...
...
No
...
...
No
No
No
No
Yes
No
Yes
No
No
...
No
...
No
...
...
No
No
...
...
No
...
No
No
No
No
No
...
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
...
Yes
No
No
No
No
No
No
No
No
No
...
No
No
No
No
No
No
No
No
No
Yes
No
No
No
...
No
No
No
...
No
No
No
...
No
No
No
No
No
No
...
No
...
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
No
No
...
Yes
No
No
No
No
Yes
Yes
No
No
No
...
No
No
No
No
No
No
No
No
No
Yes
No
No
No
Yes
No
No
No
...
No
No
No
...
No
No
No
No
No
No
...
No
...
No
CAFR†
...
...
No
No
...
Yes
...
...
Yes
...
...
...
No
...
No
No
...
...
...
No
Yes
No
Yes
...
...
...
...
...
...
...
...
...
No
No
...
No
Yes
No
No
No
...
...
No
...
No
...
...
...
...
...
...
...
...
No
...
...
Yes
...
...
No
317
Tax
Website?
Budget
Programs
Information
Mapping*
Towns (continued)
Pembroke
Pennington Gap
Pound
Pulaski
Purcellville
Remington
Rich Creek
Richlands
Rocky Mount
Round Hill
Rural Retreat
Saint Paul
Saxis
Scottsville
Shenandoah
Smithfield
South Boston
South Hill
Stanley
Stephens City
Stony Creek
Strasburg
Surry
Tappahannock
The Plains
Timberville
Troutville
Urbanna
Victoria
Vienna
Vinton
Virgilina
Wachapreague
Wakefield
Warrenton
Warsaw
Waverly
Weber City
West Point
White Stone
Windsor
Wise
Woodstock
Wytheville
No
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
Yes
No
Yes
Yes
No
No
Yes
No
Yes
Yes
Yes
Yes
...
No
No
No
Yes
...
No
No
Yes
Yes
No
No
...
Yes
No
No
Yes
No
Yes
Yes
...
Yes
No
No
...
Yes
No
No
No
Yes
Yes
No
No
No
Yes
No
...
No
No
No
Yes
Yes
Yes
No
...
No
No
No
Yes
...
No
No
Yes
Yes
No
No
...
Yes
No
Yes
Yes
Yes
Yes
Yes
...
Yes
No
Yes
...
Yes
No
No
No
Yes
Yes
No
No
No
Yes
Yes
...
No
Yes
No
Yes
Yes
Yes
Yes
...
Yes
No
No
Yes
...
No
Yes
Yes
Yes
No
Yes
...
No
Yes
Yes
Yes
Yes
Yes
Yes
...
Yes
No
No
...
Yes
No
Yes
No
Yes
Yes
No
Yes
No
Yes
Yes
...
No
Yes
No
Yes
Yes
Yes
Yes
...
Yes
No
No
Yes
...
No
Yes
Yes
Yes
No
Yes
...
No
Yes
Yes
Yes
Yes
Yes
No
...
Yes
No
No
...
Yes
No
Yes
No
Yes
Yes
No
...
No
Yes
Yes
...
No
Yes
No
Yes
No
Yes
Yes
...
No
No
No
Yes
...
Yes
No
Yes
No
No
No
...
No
No
Yes
No
No
No
Yes
...
...
No
No
...
No
No
No
No
No
Yes
No
No
No
Yes
No
...
No
Yes
No
Yes
No
No
No
...
No
No
No
No
No
No
No
No
No
No
No
...
No
No
No
Yes
No
No
Yes
No
...
No
No
...
...
No
No
No
No
No
No
No
No
...
No
No
No
No
No
No
No
No
No
...
No
No
No
No
No
No
No
No
No
No
No
...
No
No
No
Yes
No
No
Yes
No
No
No
No
...
...
No
No
No
No
Yes
No
No
No
...
No
No
No
No
No
No
No
No
Yes
CAFR†
...
Yes
No
No
Yes
...
No
No
Yes
No
No
No
...
No
No
No
Yes
No
...
No
...
Yes
...
No
...
No
No
No
...
Yes
Yes
...
No
...
Yes
No
...
...
No
No
No
No
Yes
No
†
... No response.
318
Tax Rates 2010
Appendix A
2010 Tax Rates Questionnaire
319
Questionnaire for 2010 Edition of
Tax Rates in Virginia’s Cities, Counties, and Towns
Note: This is the hardcopy version of the form; a form with the same questions was used for the web-based version.
General Instructions
This questionnaire shows most of the information your locality supplied to us for last year’s edition of Tax Rates,
published in February 2010. Please review the information for accuracy and completeness and write in any changes that
will be effective by the end of calendar year 2010. If a particular tax or fee is not applicable for your locality, please
enter N/A (not applicable) in the appropriate space rather than leaving it blank. If we have something wrong, please
correct it.
Questions asked for the first time are marked with an asterisk. If there are no changes from last year’s edition, please
return the survey anyway and indicate that there are no changes. If your office lacks the information to complete some
of the questions, please contact the appropriate office in your local government to obtain the necessary information or tell
us who to contact.
Thank you for your cooperation in completing this questionnaire. If you have any questions, please contact Steve Kulp
Locality: ___________________________________ FIPS: _______________________
Information for last year’s edition, Tax Rates 2009, was prepared by:
Name: _________________________________________________________
Position:_________________________________________________________
Phone: (_______)_______________
Address:_________________________________________________________
Email: _______________________________________________________________
Fax: (_______)____________________
Information for this year’s edition, Tax Rates 2010, was prepared by:
No change from last year.
Name: _________________________________________________________
Position:_________________________________________________________
Address:_________________________________________________________
Phone: (_______)___________ ext. ______
Fax: (_______) ______________
Email: _______________________________________________________________
Best time to contact your office: ___________________________________________
Please make a copy for your files and fax this questionnaire to: (434) 982-5536, Attention: Steve Kulp or mail it to:
Steve Kulp
UVA Weldon Cooper Center for Public Service
Post Office Box 400206
Charlottesville, VA 22904-4206
321
I. Real Property Taxes
A. General Information
*1. What is the total acreage of taxable real property in your locality? ___________
What is the total assessed value of this property, including improvements? $____________
* 2. What is the total acreage of only tax-exempt real property in your locality? ______________
What is the total assessed value of this property, including improvements? $_____________
3. How many taxable real estate parcels are in your locality, including agricultural, residential,
commercial, and industrial?____________________
Of these, how many are residential taxable real estate parcels? _______________
4. Is your tax assessment schedule based on fiscal year or calendar year?
Fiscal year Calendar year
a. What will your tax rate per $100 of assessed value be as of July 1, 2010? _____________
b. What will your tax rate per $100 of assessed value be as of January 1, 2011? __________
5. What is/are the due date(s)? ____________________(month/day)
6. Does your locality impose any special district levies for downtown revitalization, mosquito
control, fire protection, etc.? Yes No
If “yes,” please provide the following information:
Rate Per $100
Type(s) of Real Estate Subject to Tax
Name of District
Purpose
of Assessed Value
All Res. Comm. Indus. Other
(If you need more space, please see sheet at the back of survey: Real Property Tax: Special District Levies)
7. Has your locality created a Community Development Authority (CDA), as authorized by Section
15.2-5152, and issued tax-exempt bonds for the CDA in your locality? Yes
No
If “yes,” please provide the information below:
Tax Year
Project Name
Description
Acreage
Bond Amt.
Issued
Current
Assessed Value
Rate per $100
of Assessed Value
(If you need more space, please see sheet at the back of survey: Real Property Tax: Community Development Authority)
8. If a locality is included within either the Northern Virginia Transportation Authority or the Hampton Roads metropolitan planning area, Section 58.1-3221.3 permits it to charge an extra real
property tax on commercial properties of up to $0.125/$100 or up to $0.10/$100, respectively for
local transportation purposes. Does your locality charge this transportation add-on tax?
Yes No Not Applicable
322
If “yes,” please state the additional charge per $100 of assessed value.
___________
Tax Rates 2010
9. Does your locality prorate the real property tax on new buildings as permitted by Section
58.1-3292 of the Code of Virginia? Yes No
10. If your locality is a town, how does it bill for taxes?
County bills and collects taxes.
Not applicable, locality is not a town.
Town sends out bills and collects taxes.
County bills, but town collects taxes.
11. Does your locality have a full-time assessor on its staff?
Yes No
12. How are your locality’s reassessments† conducted?
In-house
Contracted assessor Done by county (towns)
†
Show general reassessments done using both in-house and contracted-out assessor(s) as “in-house” assessments.
13. How often does your locality conduct a general reassessment? Every_____________ years.
14. Is a physical inspection of each parcel part of each general reassessment? Yes No
a. If “no” to question 14, is there a regular cycle for physically inspecting each property?
Yes No
b. If “yes” for the preceding question, how many years are there between physical
inspections?
_________________ years
15. When did the last general reassessment become effective?
January 1
July 1 Year ____
16. How are your locality’s maintenance assessments† conducted?
In-house
Contracted assessor Done by county (towns)
†
Maintenance assessments involve changes between reassessments due to new construction, improvements,
damages, demolitions, subdivision changes, and consolidations of property.
17. Regarding taxpayer appeals of their assessments, for the most current year available:
a. How many were made to your locality’s Real Estate/Assessment office?______
Of these, in how many cases was the assessment adjusted downward? _____________
b. How many reached the Board of Equalization? ___________
Of these, in how many cases was the assessment adjusted downward? ______________
c. How many judicial appeals were made on the basis of an assessment? ______________
Of these, in how many cases was the assessment adjusted downward? ______________
d. What is the tax year for which these data apply? ____________
18. If applicable, what is the “lowered rate necessary to offset increased assessment” as required
by Code of Virginia 58.1-3321 (the so-called “truth in taxation state law”)?
$________________ per $100 of assessed value.
19. After your locality’s last reassessment, what was the average percentage change in assessed value?
For all parcels: __________% For single-family residential parcels ____________%
323
20. Considering just single-family residential parcels, about what percentage fell into each of the
following brackets indicating percentage change in assessed value?
0-4.9% decrease
_____________% 0-4.9% increase
_____________%
5.0-9.9% decrease _____________% 5.0-9.9 % increase
_____________%
10.0-14.9% decrease _____________% 10.0-14.9% increase
_____________%
15.0-19.9% decrease _____________% 15.0-19.9% increase
_____________%
20% or more decrease _____________% 20.0% or more increase _____________%
Total
100 %
21. Has your locality used the authority under § 15.2-1807 of the Code to collect a specified real estate tax for
recreation and playgrounds not to exceed $0.02 per $100 of assessed value? Yes No
22. Has your locality adopted an ordinance as permitted by the Code § 58.1-3219 regarding the deferral of a portion of real estate tax increases when the tax exceeds 105 percent (or a higher limit)
of the real estate tax on such property owned by a taxpayer? Yes No
a. If your locality has adopted an ordinance regarding § 58.1-3219, what year was it adopted?___________
b. How many deferrals were made in the most recent year for which data are available?______
c. What is the most recent year for which data are available? _____________
23. Has your local government established a tax incremental financing fund to encourage development in certain areas as permitted by Sections 58.1-3245 through 58.1-3245.5 of the Code of
Virginia (Acts of Assembly, 1988, c. 776)? Yes No
*24. Does your locality treat energy-efficient buildings as a separate class of real property as
permitted by Section 58.1-3221.2 of the Code of Virginia? Yes No
If “yes,” what is the rate per $100 of assessed value? _________________
* 25. Does your locality provide a separate real property classification for improvements to real
property used in the manufacture of renewable energy as permitted by Section 58.1-3221.4 of
the Code of Virginia? Yes No
If “yes,” what is the rate per $100 of assessed value? ___________________
26. Does your locality provide tax relief grants to low-income owners who are not elderly or
disabled? Yes No
If “yes,” what are the features of the program?
B. Real Estate Exemption for Substantial Rehabilitation, Renovation, or Replacement
Residential
Does your locality offer real estate exemption for rehabilitation, renovation, or replacement of residential units? Yes No
Unless otherwise stated, the residential real estate category includes single, multi-family, and historic
units. If this is not true for your locality, please note the distinctions between the dwelling types in the
questions below.
1. When was the exemption included in you local ordinance?____________________
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Tax Rates 2010
2. What was the effective date of the ordinance? (mm/dd/yyyy) ______________________
3. What is the minimum age of a structure eligible for exemption? __________________(years)
4. What is the exemption schedule (in years)?
5. What is the percentage increase in assessed value required?____________________%
6. What is the percentage increase in square footage required?____________________%
Commercial/Industrial
Does your locality offer real estate exemption for rehabilitation, renovation, or replacement of
commercial or industrial units? Yes No
1. When was the exemption included in your local ordinance? ________________________
2. What was the effective date of the ordinance? (mm/dd/yyyy) ____________________
3. What is the minimum age of structure eligible for exemption outside of enterprise zones?
____________________ (years)
4. What is the minimum age of structure eligible for exemption in enterprise zones?
____________________ (years)
5. What is the exemption schedule (in years)?†
†
Unless otherwise stated, the exemption is equal to 100 percent of the increase in assessed value resulting from the rehabilitation.
6. What is the percentage increase in assessed value required?____________________%
7. What is the percentage increase in square footage required?____________________%
C. Real Property Tax Relief for the Elderly and Disabled
Owners
Does your locality offer a tax relief plan for elderly or disabled real property owners?
1. To whom does the tax relief plan apply?
Elderly and disabled
Elderly only
Yes
No
Disabled only
2. What is the maximum allowable combined gross income for owners (including the income of all
relatives living with the owner)? $____________________
3. What is the combined net worth for owners (excluding the value of the dwelling and one acre of
land upon which it is situated)? $____________________
325
4. What is the maximum allowable acreage that can be excluded when considering relief?________
5. For the most recent year available, how many property owners received benefits under:
Tax relief for the elderly?____________________
Tax relief for the disabled?___________________
*What is the most recent year available for which these data apply? _______________
6. For the most recent year available, what was the total cost in terms of foregone tax revenue of:
Tax relief for the elderly?____________________
Tax relief for the disabled?___________________
7. What is the relief plan for owners (please specify)?
8. If you have any additional comments or conditions, please list them here.
Renters
Does your locality offer tax relief in the form of housing grants for the renters? Yes
No
1. To what types of renters does the tax relief plan apply?
Elderly and disabled
Elderly only
Disabled only
2. What is the maximum allowable combined gross income for renters
(including the income of all relatives living together)? $____________________
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Tax Rates 2010
3. What is the maximum combined net worth for renters? $___________________
4. For the most recent year available, how many renters received benefits under:
Rent tax relief for the elderly? ____________________
Rent tax relief for the disabled? ____________________
5. For the most recent year available, what was the total cost in terms of foregone tax revenue of:
Rent tax relief for the elderly? $____________________
Rent tax relief for the disabled? $____________________
6. What is the relief plan for renters (please specify)?
7. Please list any additional comments or conditions for questions 4, 5, and 6 here.
D. Use-Value Assessment (Section 58.1-3231)
Does your locality have use-value assessment?
Yes
No
1. What was the effective date of the use-value ordinance? ____________________
2. What types of real estate are eligible?
Agricultural land
Open space land
Forestal land
Horticultural land
* 3. How many acres in your locality are under use-value assessment? ______________
*Does the acreage listed under use-value assessment include land with structures not
used for use-value purposes? (e.g., residence portion of the acreage and land associated
with the residence portion of the acreage)?
Yes
No 4. What is the application fee? $____________________
327
5. What use-value/acre estimate does your locality use for Class I agricultural land without risk
of flooding? $ ______________________
6. Please list the following information for each use-value district
District Name
Acreage
Date Created
(If you require more space please see sheet at the back of survey: Real Property Tax: Use-Value Districts)
E. Service Charge on Tax Exempt Property
Under sections 58.1-3400 through 58.1-3407 of the Code of Virginia, localities are permitted to levy
a service charge on tax-exempt property in certain limited cases. Does your locality impose service
charges on tax-exempt property?
Yes
No
1. Please list the following information for service charges on tax-exempt property:
Property Description
State/Privately Owned
2. Comments:
II. Merchants’ Capital Tax
* Note: short-term/daily rental property was recategorized as part of merchants’ capital by HB1301/SB355
in the 2010 session. Localities that have a merchants’ capital tax and have a tax on short-term rental property should list it here but should also refer to Part F (Daily Rental Tax) of Section IX (Other Local Taxes)
for further questions. Localities that use the BPOL tax to tax retail merchants and also have the daily rental
tax should list it only in Part F (Daily Rental Tax) of Section IX (Other Local Taxes).
Does your jurisdiction have a merchants’ capital tax? Yes
No
Yes
Yes
Yes
No
No
No
If “no,” please go to Section III. Tangible Personal Property Tax
1. Which items are taxable?
Inventory of stock on hand
Daily rental vehicle (defined in Section 58.1-2401)
*Short-term rental property
Other: _______________________________
2. What does your locality use as the date of valuation for merchants’ capital as permitted by
Section 58.1-3515?
January 1
Average of January 1/ August 1
Monthly or quarterly basis
Other (please explain) ______________________
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Tax Rates 2010
3. What is the rate per $100 of assessed value? $____________________
4. Which value and what percentage of value do you use to assess merchants’ capital
(please answer in table below)?
Value Concept
Original cost
Fair market value Depreciated cost (book value)
Other method (please specify) ____________________
Percentage of value used to assess merchants’ capital: ____________________%
5. Please provide any comments you have on merchants’ capital tax assessment
6. For the most recent year available:
a. How many appeals were made by the taxpayer to the local governing body on the
basis of an assessment? ____________________
Of these, in how many cases was the assessment adjusted downward? ___________
b. How many judicial appeals were filed by taxpayers? _____________
Of these, in how many cases was the assessment adjusted downward? ___________
c. What is the most recent year for which these data apply? _______________
7. How is the merchants’ capital tax assessed?
In-house
Contracted assessor
III. Tangible Personal Property Tax
Does your locality impose a tangible personal property tax? If “no,” please go to Section IV: Machinery and Tools Tax
Done by county (towns)
Yes
No
A. General Questions
1. Does your locality track property using separate ownership accounts with multiple items within
an account, or does it track each item of property separately? Items
Accounts
a. If your locality tracks property using ownership accounts:
(1). How many personal property accounts are in your locality? ____________________
(2). Of those, how many are business accounts? _______________________
2. What is the tax rate per $100 of assessed value? _______________________
3. Does your locality impose any special district levies for personal property? Yes No
If “yes” please provide the following information:
District Name
Purpose
329
4. What is/are the due dates?_____________________________________________ (month/day)
5. What is the effective date of assessment or the tax day pursuant to Section 58.1-3515 of the Code
of Virginia? _______________________
6. Does your locality offer payment options for paying the tangible personal property tax as
permitted by Section 58.1-3916 of the Code? Yes No
a. Additional comments about the locality payment options (if needed):
7. Do terms of due dates and options apply to all types of personal property or just motor vehicles?
All personal property Motor vehicles only
8. Does your locality prorate personal property taxes? Yes
No
9. If you answered “yes” to question 8, for what categories of personal property do you prorate
taxes?
Boats
Motorcycles
Other
Business motor vehicles
Mobile homes
Trucks
Campers
Motor vehicles
Trailers
10. For the most recent year available, how many
a. How many appeals were made by the taxpayer to the local governing body on the basis of an assessment? ____________________
Of these, in how many cases was the assessment adjusted downward?__________
b. How many appeals for correction of final local determination were made to the State Tax Commissioner? ________________
Of these, in how many cases was the assessment adjusted downward? __________
c. How many judicial appeals were filed by taxpayers? _____________
Of these, in how many cases was the assessment adjusted downward? _________
d. What is the most recent year for which these data apply? _______________
11. To whom is tangible personal property tax relief offered?
Elderly:
Yes
No
Disabled: Yes
No
12. If you offer personal property tax relief to a category of taxpayers, what is the form of
relief offered?
Elderly:____________________________________________________________
Disabled:___________________________________________________________
13. If your locality imposes a maximum income limitation and/or a maximum net worth
limitation, what are they?
Elderly
Disabled
Income:
______________________
Income:
____________________
Net Worth:
______________________
Net Worth: ____________________
330
Tax Rates 2010
B. Motor Vehicles
Automobiles and Small Trucks Under 2 Tons
1. The personal property tax is collected on how many vehicles in your locality? ___________
a. How many of those vehicles are associated with business use? __________________
2. What share of local personal property tax collections (excluding the state credit) is attributable
to motor vehicles? ____________%
a. This percentage was actual
estimated
3. Which recognized pricing guide(s) do you use to assess automobiles and small trucks?
No pricing guide
Blue Book, National Used Car Market Report
Truck Blue Book, National Market Report
NADA Official Older Used Car Guide
Black Book, Dealer Cost, Inc.
Car Red Book, National Market Reports
Maclean Hunter Market Reports
Older Car Red Book, National Market Report
Department of Motor Vehicles Report
Other (Specify)____________________________________________________
4. If you do not use a pricing guide, or if an auto or small truck is not listed in a pricing guide, then
what percentage(s) of original cost do you use to determine the assessed value?
Age of Vehicle
Percentage of Value
5. What market value does your locality use to assess automobiles and small trucks ?
Average retail value
Average wholesale value
Average loan value
Average finance value
Average trade-in value
Other (Specify) ____________________
6. For the value selected above, what percentage is used to assess autos and
small trucks? ___________%
7. Have you changed your pricing guides, basis for value, or percentage of value since the August
1997 effective date of the Personal Property Tax Relief Act (car tax relief)?
Yes No
If “yes,” please explain briefly.
331
8. Beginning in tax year 2006, the annual amount available for reimbursing local governments for the personal property tax on motor vehicles was capped. Item 503 of the 2005 session revisions to the appropriations act provides guidelines to local governments on how they can implement tax relief.
a. Are vehicles valued at or under $1,000 exempt/forgiven from taxation? Yes No
b. Which of the sanctioned methods of relief does your government use?
Reduced rate method
Specific relief that provides the same percentage of relief for all qualifying vehicles
Specific relief that provides variable relief with the percentage declining
as the vehicle’s value rises
9. For a vehicle assessed at $20,000 what would the components of the personal property tax be?
Tax Year Total Tax State Credit
Taxpayer Liability
2009
________
__________
____________
2010
________
__________
____________
10. Does your locality offer a reduction on the personal property tax based on high-mileage
usage? Yes
No
a. Is your locality able to track the amount of revenue foregone because of the
reduction? Yes No
b. If “yes,” please provide if possible for the most recent year the data are available: (1). The number of taxpayers who received the reduction: ______________
(2). The amount of foregone revenue because of the reduction for
high mileage usage by the locality. $ _________________________
(3). The most recent year for which these data apply? _______________
Large Trucks 2 Tons and Over
1. Which recognized pricing guide(s) do you use to assess large trucks?
No pricing guide
Blue Book, National Market Reports
Truck Blue Book, National Market Reports
NADA Official Older Used Car Guide Black Book, Dealer Costs, Inc.
Red Book, National Market Reports
Maclean Hunter Market Reports
Older Car Red Book, NMR
Department of Motor Vehicle Reports
Other (specify) ______________________________________________
2. If you do not use a pricing guide, or if a large truck is not listed in a guide, then what
percentage(s) of original cost do you use to determine the assessed value?
Age of Truck
Percentage of Value
332
Tax Rates 2010
3. What market value do you use to assess large trucks?
Average retail value
Average wholesale value
Average loan value
Average finance value
Average trade-in value
Other (specify) ____________________
4. For the value selected above, what percentage is used to assess large trucks?______________%
C. Tangible Personal Property Related to Business and Other Uses
Please fill in the tables below:
*OC- Original Cost
Type of Property
Basis*
Heavy construction machinery
OC
FMV
BV
Other
FMV - Fair Market Value
Computer hardware
Minimum % rate for property: ______________ %
Minimum $ value assessed for property $________________
OC
FMV
BV
Other
OC
FMV
BV
Other
OC
FMV
BV
Other
Research & development equipment
Depreciation Rate
OC
FMV
BV
Other
Generating and co-generating
equipment
Years Depreciated
Business furniture
/fixtures
Tax Rate per $100
BV - Book Value
333
Type of Property
Basis*
Biotechnology equipment
Depreciation Rate
OC
FMV
BV
Other
Large capacity
motor vehicles
(seating cap. ≥ 30)
Years Depreciated
OC
FMV
BV
Other
Renewable energy manufacturing
equipment
Tax Rate per $100
Minimum $ value assessed for property $_______________
OC
FMV
BV
Other
Farm OC
FMV
BV
Other
Livestock OC
FMV
BV
Other
Household OC
FMV
BV
Other
Pleasure boats and watercraft
OC
FMV
BV
Other
334
Tax Rates 2010
Type of Property
Basis*
Tax Rate per $100
Years Depreciated
Depreciation Rate
Boats and watercraft OC
over 5 tons
FMV
BV
Other
Aircraft
OC
FMV
BV
Other
Antique motor vehicles
OC
FMV
BV
Other
OC
FMV
BV
Other
Special fuels
OC
motor vehicles
FMV
(e.g., hydrogen)
BV
Other
Electric powered OC
motor vehicles
FMV
BV
Other
Mobile homes
OC
FMV
BV
Other
Horse trailers
OC
FMV
BV
Other
335
IV. Machinery and Tools Tax
Does your locality impose a Machinery and Tools Tax?
Yes
If “no,” please proceed to V. Miscellaneous Property Tax Exemptions
No
A. General Category
1. How many manufacturers’ machinery and tools accounts are in your locality? _____________
2. What is your locality’s source of assessment value (please check the applicable box)?
Original Cost
Depreciated Cost (Book Value)
Fair Market Value
Other (specify) ___________________________________
3. What is the tax rate per $100 of assessed value? $ _______________________
4. Does your locality impose any special district levies? Yes No
If “yes,” please provide the following information:
District Name
Purpose
5. What is the assessment ratio (show schedule if applicable)?
Age of Equipment
Percentage of Value
6. For the most recent year available:
a. How many appeals were made by the taxpayer to the local government representative on
basis of an assessment? ____________________
b. How many appeals for correction of final local determination were made to the
State Tax Commissioner? ________________
c. How many judicial appeals were filed by taxpayers? _____________
Of these, in how many cases was the assessment adjusted downward? _________
*d. What is the most recent year for which these data apply? _______________
7. How is the machinery and tools tax assessed?
In-house Contracted-out assessor
336
Done by county (town)
Tax Rates 2010
B. Machinery and Tools Used in Semiconductor Manufacturing (as specified in Section 58.13508.1 of the Code)
Are any businesses in your locality involved in semiconductor manufacturing?
Yes
No
1. What is the tax rate per $100 of assessed value on semiconductor machinery? $__________
2. What is your locality’s source of assessment value (please check the applicable box)?
Original cost
Depreciated cost (Book Value)
Fair market value
Other (Specify)__________________________________________
Age of Equipment
Percentage of Value
C. Machinery and Tools Used in Harvesting Forest Products (as specified in Section 58.1-3508
of the Code)
Are any businesses in your locality involved in the harvesting of forest products?
Yes
No
1. What is the tax rate per $100 of assessed value on tools used for harvesting? ______________
2. What is your locality’s source of assessment value (please check the appropriate box)?
Original cost
Depreciated cost (book value)
Fair market value
Other (specify)___________________________________________
Age of Equipment
Percentage of Value
337
V. Miscellaneous Property Tax Exemptions (Real and Personal)
Does your locality have property tax exemptions for the following property classes, as permitted by
the Code of Virginia in Sections 58.1-3660 through 58.1-3666?
Real and Tangible Personal Property Class
1. Certified pollution control equipment and facilities (Section 58.1-3660)
2. Certified recycling equipment and facilities (Section 58.1-3661)
3. Certified solar energy equipment facilities or devices (Section 58.1-3661)
Yes
Yes
Yes
No
No
No
4. Generating and co-generating equipment for energy conservation (Section 58.1-3662) Yes
No
Tangible Personal Property Class
Real Property Class
5. Certified stormwater management developments (Section 58.1-3660.1) 6. Environmental restoration sites (Section 58.1-3664) 7. Erosion control improvements (Section 58.1-3665) 8. Wetlands and riparian buffers (Section 58.1-3666) Yes
Yes
Yes
Yes
No
No
No
No
VI. Utility Taxes and Fees
A. Local Consumption Tax (58.1-2901 et. seq.)
Has your locality chosen not to receive its portion of the local consumption tax as specified in
Section 58.1- 2901F? Yes No
B. Local Consumer Utility Taxes (Section 58.1-3812 et. seq.)
Please enter the following utility rates (please, include your minimum and maximum charges).
Electric
Residential
Commercial
Industrial
Gas
Residential
Commercial
Industrial
Water
Residential
Commercial
Industrial
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Tax Rates 2010
C. Utility License Tax
This is a business license tax levy (not a tax on consumers’ usage) on the gross receipts of public
service corporations (utility companies) as authorized by Section 58.1-3731 of the Code of Virginia. (If the tax is not a % of gross receipts, enter a comment.)
Water:____________________% on gross receipts
Comment:
Telephone: ___________________ % of gross receipts
Comment:
D. Cable Television Taxes
1. Did your locality grandfather its current franchise license fee on cable operators as
authorized by Section 15.2.2108?
Yes
No
a. If “yes,” what year will the contract expire?____________________
b. Does your locality retain franchise agreements with more than one cable provider?
c. What is the franchise fee? ________________________ % of gross receipts.
Yes
No
2. Does your locality impose a business, professional, and occupational license (BPOL) tax on cable
providers? Yes No
E. Right-of-Way Use Fee
1. Section 56-468.1, adopted in 1998, allows cities, towns, and Arlington and Henrico counties to
maintain their public streets and roads and to impose a public right-of-way use fee on providers of
telecommunications services that use their electric poles or electric conduits. Does your locality
impose such a fee?
Yes
No
Ineligible to impose fee
2. Does your locality have a franchise agreement or ordinance allowing for the use of public rightof-way fees that was from before 1998 and “grandfathered” in with the 1998 law? Yes
No
VII. Motor Vehicle Licensing (so-called Decal tax)
1. Please indicate below the applicable tax rate as either flat (e.g., $25) or a schedule, which represents tax by weight.
Cars and Light Trucks
Motorcycles
Trucks Not for Hire
339
2. Does your locality require that decals be affixed to vehicles? Yes
No
3. By what date must the motor vehicle license tax be paid? _________________ (month/day)
4. For whom do you provide exemptions from the local vehicle license tax?
Elderly:
Yes
No
Disabled:
Yes
No
Others (e.g., public safety): _____________________________________________
VIII. Business License Tax
Does your locality impose a business, professional, and occupational license (BPOL) tax?
Yes
if “no,” skip to Section IX, Other Local Taxes
No
A. General Information
1. What is the filing date for the BPOL tax? ____________________ (month/day)
2. What is the payment due date for the BPOL? ____________________ (month/day)
3. What type of BPOL payment plan does your locality have?
Annual
Semiannual
Quarterly
Other (specify:)_____________________________
4. Please check the box that describes how your locality applies the license fee allowed under the
Code of Virginia Section 58.1-3703(a). Please be aware of the distinction between a license fee
and a license tax as defined by the BPOL Guidelines issued January 1, 2000.
We impose a license fee per business location, regardless of the number of licenses issued
at that location.
We impose a license fee for each license a business has, even if its activities are at one location.
We do not impose a license fee on any business. We have a minimum or flat tax that businesses
are required to pay.
We do not impose a license fee on any business. We impose a license tax based on the % of
gross receipts or some other method.
Please add any comments about the way your locality applies the license fee:
5. If you answered above that your locality does charge a license fee, to which businesses does the
fee apply?
All businesses.
Only to businesses with gross receipts between: $__________ and $____________
Only to businesses with gross receipts greater than: $____________________
Only to businesses with gross receipts less than: $____________________
If the fee amount is determined on a sliding scale that depends on the amount of total
gross receipts, please detail the fee schedule below:
340
Tax Rates 2010
6. Check the box that describes whether your locality has implemented a gross receipts threshold for
the license tax.
Yes, threshold exists. The tax is based on minimum gross receipts of: $_____________
[e.g., your threshold is $10,000 if you begin to charge $0.20 per $100 of gross receipts
only after the merchant has gross receipts over $10,000).]
No threshold. We tax from the first dollar of gross receipts earned.
Please add any comments about your locality threshold implementation here:
7. For those businesses subject to the tax, does your locality apply a separate gross receipts tax
threshold to each licensed business at each location? Yes No
Not applicable
B. Contracting
1. What is the annual license fee (filing fee) for contracting? $____________________ per year
2. What is the annual license tax rate per $100 of gross receipts? $___________________ per year
3. What is the annual minimum tax for businesses subject to a tax rate? $______________ per year
Please explain:
C. Retail Sales
1. What is the annual license fee (filing fee) for retail sales? $____________________ per year
2. What is the annual license tax rate per $100 of gross receipts? $_________________ per year
Please explain:
D. Mail Order
Does your locality consider “mail order” a category separate from retail or wholesale?
If “yes,” please answer the following questions:
Yes
No
1. What is the annual license fee (filing fee) for mail order services? $_______________ per year
2. What is the annual license tax rate per $100 of gross receipts? $__________________ per year
Please explain:
341
E. Repair, Personal, and Business Services
Repair Services
Personal Services
Business Services
1. What is the annual license fee (filing fee)? $ ____________ ____________ ____________
2. What is the annual license tax rate
per $100 of gross receipts?
3. What is the annual minimum tax
for businesses subject to the tax rate?
Please explain:
$ ____________ ____________ ____________
$ ____________ ____________ ____________
F. Financial, Real Estate, and Professional Services
Financial Real Estate
Professional
1. What is the annual license fee (filing fee)? $ ___________ ____________ ____________
2. What is the annual license tax rate
per $100 of gross receipts?
$ ___________ ____________ ____________
3. What is the annual minimum tax
for businesses subject to the tax rate?
$ ___________ ____________ ____________
Please explain:
G. Wholesale
1. What is the license fee (filing fee) for wholesale services? $________________ per year
2. The license tax rate is $____________________ per $100 of (check the appropriate box)
Purchases of goods for sale
Gross receipts
Not applicable
3. If the tax rate is applied to gross receipts or at a rate in excess of $0.05 per $100 of purchases,
what year did the local ordinance giving you this authority take effect? ________________
Please explain:
H. Business Renting Real Property
342
Does your locality charge a license fee or levy a BPOL tax on any business that rents real property
(other than those types of establishments specifically exempted by Section 58.1-3703,
such as hotels, motels, motor lodges, auto courts, tourist courts, travel trailer parks, lodging
houses, rooming houses, and boarding houses)? Yes
No
If “yes,” what year did the ordinance giving you this authority take effect? __________
Tax Rates 2010
I. Other Business Taxes/Fees
Please list your taxes/fees on peddlers and itinerant merchants. Note whether the fee is an annual
charge or whether it is based on event participation.
1. Retail peddlers:
2. Retail itinerant merchants:
3. Wholesale peddlers and
itinerant merchants:
IX. Other Local Taxes
A. Local Excise Sales Taxes
1. Restaurant food (meals) tax
(§ 58.1-3833, § 58.1-3840):
2. Transient occupancy
(hotels and motels) tax
(§§ 58.1-3819 to 3840):
3. Admissions
(entertainment) tax
(§ 58.1-3818, §58.1-3840):
Year First Adopted
Effective Date of
Current Rate
Current Rate
__________
__________%
__________
__________%
___________
__________
__________%
___________
4. Tax on (motor) fuel
in certain transportation
districts (§ 58.1-1720):
__________
__________%
Add any comments you might have on local excise taxes here:
___________
___________
B. Cigarette Tax (Section 58.1-3830)
No. of
Cigarettes in Pack
Year Tax
First Adopted
Current Tax
per Pack
Effective Date of
Current Rate
20
__________
__________ ¢
___________
25
__________
__________ ¢
___________
30
__________
__________ ¢
___________
* 1. Does your locality offer a dealer discount to stamping agents collecting and remitting the
cigarette excise tax? Yes
No
* 2. If ‘yes,’ please describe the provisions here:
343
C. Natural Resource Related Taxes
Does your locality impose natural resource related taxes on oil, coal, gas, or minerals?
Yes
No
If “yes,” please answer the following questions, otherwise, skip to the next portion, D. Taxes on
Legal Documents.
The statutes for choices 1-4 permit a tax of up to 1% of gross receipts for each type of
tax (only up to 0.5% for the oil severance tax). If your total tax on natural resource is
greater than 1%, please break out the numbers according to their constituent taxes.
1. Oil severance tax (§ 58.1-3712.1):
____________% of gross receipts
2. Coal severance tax (§ 58.1-3712):
3. Coal and gas road improvement tax (§ 58.1-3713): ____________% of gross receipts
4. Additional gas severance tax (§ 58.1-3713.4):
5. Do you have a minerals tax (§ 58.1-3286): Yes No
Add any comments you might have on natural resource related taxes here:
D. Taxes on Legal Documents
1. Recordation tax (§ 58.1-3800):
1/3 of state tax
No tax
Other: _________________ ¢ per $100
2. Tax on wills and administration (§ 58.1-3805):
1/3 of state tax
No tax
Other: _________________ ¢ per $100
Add any comments you might have on taxes on legal documents here:
E. Bank Franchise Tax
Does your locality collect the bank franchise tax as authorized by Section 58.1-1208?
Yes
No
F. Daily Rental Tax
Does your locality collect a tax on short-term rental property? Yes
No
*1. If ‘yes,’ does your locality collect the tax under the daily rental property tax provisions
(Section 58.1-3510.4) or under the provisions of the merchants’ capital tax
(Section 58.1-3510)?
daily rental property tax
merchants’ capital tax
2. What is the tax rate for property rentals, other than heavy equipment property
(may be up to 1%)? ____________ % of gross receipts
3. What is the tax rate for property rentals of heavy equipment (may be up to 1.5%)?
____________ % of gross receipts
344
Tax Rates 2010
G. Heating Fuel Exemption
Has your locality adopted a local ordinance, as permitted by Code of Virginia Section 58.1-609.13,
that exempts artificial or propane gas, firewood, coal, or home heating oil for domestic consumption from the local one percent component of the retail sales and use tax? Yes
No
H. Green Roofing Incentives
* Has your locality adopted a local ordinance, as permitted by Code of Virginia Section 58.1-3852,
that provides incentives or regulatory flexibility, including, but not limited to reduction of permit
fees, and streamlined approval processes for the use of green roofs? Yes
No
I. Technology Zones
* Has your locality created a Technology Zone, as authorized by Code of Virginia Section 58.13850?
Yes
No
If ‘yes,’ please provide the number of Technology Zones your locality currently has: _______
J. Tourism Zones
* Has your locality created a Tourism Zone, as authorized by Code of Virginia Section 58.1-3851?
Yes
No
If ‘yes,’ please provide the number of Tourism Zones your locality currently has: _________
K. Other Miscellaneous Taxes
Does your locality imposes any other miscellaneous taxes? Please specify them in the table below.
Item
Rate
X. User Charges and Other Fees
A. Refuse Collection Charges
1. Does your locality provide refuse collection to residential customers?
a. If “yes” what is the frequency of collection? ____________________
Yes
No
b. If “yes,” what is the collection fee (if none write $0)?
________________________________________________________($ per period)
2. Does your locality provide refuse collection to commercial and industrial customers?
Yes No
a. If “yes” what is the frequency of collection? ____________________
b. If “yes,” what is the collection fee (if none write $0)?
_______________________________________________________($ per period)
345
3. Is the fee-structure based on the number of containers?
Yes
No
If “no,” please explain: _______________________________________________
4. Does your locality contract with one or more private firms to provide refuse collection?
Yes
No
Not applicable
5. If your locality imposes tipping fees, please show the charge(s):
___________________________________________________________________
6. Does your locality charges specific collection fees for miscellaneous refuse items? Please
provide the following information:
Refuse Item
Fee
B. Recycling Collection Charges
Has your locality instituted a recycling program?
Yes No
If “yes,” does your locality:
1. Provide the recycling service directly or contract it out?
Directly
Contracted-out
2. Charge a fee for the service?
Yes
No Not applicable
3. If “yes,” what is the fee?_____________________________________________________
C. Other User Fees
1. What is the total charge for initially connecting a water pipe to a residence (including connection, availability, meter, tap, and other fees)?
Type of Accomodation
Single family housing
Apartment (per unit)
Town house
Mobile home
Inside City
$ ________
$ ________
$ ________
$ ________
Outside City
$_________
$_________
$_________
$_________
Please explain or comment if you cannot provide a “fixed” value (in $) for this cost:
2. What is the total charge for initially connecting a sewer service to a residence (including
connection, availability, meter, tap, and other fees)?
Type of Accomodation
Inside City
Outside City
Single family housing
$_________
$_________
Apartment (per unit)
$_________
$_________
Town house
$_________
$_________
Mobile home
$_________
$_________
Please explain or comment if you cannot provide a “fixed” value (in $) for this cost:
346
Tax Rates 2010
3. What is the billing cycle for residential periodic water and sewer user fees?
Monthly
Every two months Quarterly
Other __________________________________________
What are the residential user fee rates charged by your locality?
Water
Sewer
4. What is the impact fee on new developments for road improvements (Section 15.2-2319)?
$______________________________________________________
5. Does your locality impose an impact fee for road developments as permitted under HB3202 of
the 2007 session? Yes
No
*6. Does your locality impose a stormwater utility fee as permitted under Section 15.2-2114 of the
Code of Virginia? Yes
No
What is the stormwater utility fee? $___________________________________________
7. Please specify any other miscellaneous fees or charges imposed by your locality.
Miscellaneous Item
Fee
347
XI. Web Sites
1. Does your locality have an official government web site?
Yes
No
2. If “yes,” what is the web address? _____________________________________________
3. Does your locality’s web site contain any of the following information?
a. Proposed budget:
Yes
b. Adopted budget:
Yes
c. Current tax rates and provisions:
Yes
d. Current utility charges:
Yes
e. Capital improvement program:
Yes
f. Landbook information about land parcels:
Yes
g. GIS mapping of local parcels:
Yes
g. Comprehensive Annual Financial Report (CAFR):
Yes
No
No
No
No
No
No
No
No
Thank you. We appreciate the time you have spent completing this questionnaire.
If you have any questions, please feel free to call Steve Kulp at (434) 982-5638.
348
Tax Rates 2010
Real Property Tax: Special District Levies
Name of District
Purpose
Rate Per $100 of
Assessed Value
Type(s) of Real Estate Subject to Tax
All
Res.
Comm.
Indus.
Other
Real Property Tax: Community Development Authority
Tax Year
Project Name
Description
Acreage
Bond
Amount Issued
Current Assessed
Value
Rate per $100
of Assessed Value
Real Property Tax: Use-Value Districts
District Name
Acreage
Date Created
349
350
Tax Rates 2010
Appendix B
List of Respondents and Non-Respondents to 2010
Tax Rates Questionnaire
Locality
Citiesa
Alexandria
Bedford
Bristol
Buena Vista
Charlottesville
Chesapeake
Colonial Heights
Covington
Danville
Emporia
Fairfax
Falls Church
Franklin
Fredericksburg
Galax
Hampton
Harrisonburg
Hopewell
Lexington
Lynchburg
Manassas
Manassas Park
Martinsville
Newport News
Norfolk
a
Name/Title
Telephone/Email
Ms. Dana McCormick
703/746-3945 Revenue Analyst II
dana.mccormick@alexandriava.gov
Ms. Valerie N. Wilson
540/587-6052
Commissioner of the Revenue
vwilson@bedfordva.gov
Mr. Terry C. Frye276/642-2337
tcfrye@bristolva.org
Ms. Mar Vita L. Flint
540/261-8610
mar_vita@hotmail.com
Mr. Raymond Richards
434/970-3160
Commissioner of the Revenue richards@charlottesville.org
Mr. Ray A. Conner
757/382-6743
raconner@cityofchesapeake.net
Ms. Joan M. Patrick
804/520-9280
Deputy Commissioner of the Revenue
patrickj@colonial-heights.com
Ms. Cathy M. Kimberlin
540/965-6352
ckimberlin@covington.va.us
Mr. James M. Gillie
434/799-5145
gilliejm@ci.danville.va.us
Ms. Joyce E. Prince
434/634-5405
j.prince.cor@ci.emporia.va.us
Ms. Linda L. Leightley
703/385-7885
lleightley@fairfaxva.gov
Mr. Thomas D. Clinton
703/248-5023
tclinton@fallschurchva.gov
Ms. Brenda B. Rickman
757/562-8548
brickman@franklinva.com
Ms. Lois B. Jacob
540/372-1004
ljacob@fredericksburgva.gov
Mr. David C. Hankley276/236-2528
dhankley@galaxva.com
Ms. Nancy R. Strickland
757/728-5023
Chief Deputy Commissioner of the Revenue
nstrickland@hampton.gov
Ms. June Hosaflook
540/432-7760
juneh@ci.harrisonburgva.gov
Ms. Debra Kloske Reason
804/541-2237
dreason@hopewellva.gov
Ms. Karen T. Roundy
540/462-3754
kroundy@ci.lexington.va.us
Mr. Mitchell W. Nuckles
434/455-3871
mitchell.nuckles@lynchburgva.gov
Mr. John P. Grzejka
703/257-8220
jgrzejka@ci.manassas.va.us
Ms. Debra Wood
703/335-8827
d.wood@manassasparkva.gov
Ms. Ruth L. Easley276/403-5131
reasley@ci.martinsville.va.us
Ms. Valerie Y. Gains
757/926-8644
vgains@nngov.com
Ms. Sandra P. Pitchford
757/664-7881
sandra.pitchford@norfolk.gov
All cities responded.
351
Appendix B List of Respondents and Non-Respondents (continued)
Locality
Name/Title
Telephone/Email
a
Cities (continued)
Norton
Petersburg
Poquoson
Portsmouth
Radford
Richmond
Roanoke
Salem
Staunton
Suffolk
Virginia Beach
Waynesboro
Williamsburg
Winchester
Countiesb
Accomack
Albemarle
Alleghany
Amelia
Amherst
Appomattox
Arlington
Augusta
Bath
Bedford
Bland
Botetourt
Brunswick
Buchanan
Buckingham
a
b
352
Ms. Judy K. Miller276/679-0031
judym@nortonva.org
Ms. Pamela Hairston
804/733-2315
phairston@petersburg-va.org
Mr. Graham P. Wilson
757/868-3020
gwilson@poquoson-va.gov
Mr. Cardell Patillo
757/393-8342
Senior Deputy Commissioner of the Revenue patilloc@portsmouthva.gov
Ms. Cathy Flinchum
540/731-3613
flinchumc@radford.va.us
Mr. Bob Herndon
804/646-6451
Revenue Manager
bob.herndon@richmondgov.com
Mr. Sherman A. Holland
540/853-2521
sherman.holland@roanokeva.gov
Ms. Linda M. Carroll
540/375-3019
lmcarroll@salemva.gov
Ms. Jeanne Colvin
540/332-3822
Director of Finance
colvinjr@ci.staunton.va.us
Mr. Thomas A. Hazelwood
757/514-4260
comrev@city.suffolk.va.us
Mr. Eric T. Schmudde
757/385-4251
eschmudd@vbgov.com
Ms. Donald R. Coffey
540/942-6610
coffeydr@ci.waynesboro.va.us
Ms. Judy Nightengale Fuqua
757/220-6151
jfuqua@williamsburg.gov
Ms. Ann Burkholder
540/667-1815
aburkholder@ci.winchester.va.us
Ms. Leslie M. Savage
757/787-5747
lsavage@co.accomack.va.us
Ms. Tammy R. Critzer
434/296-5855
Management Analyst II
tcritzer@albermarle.org
Ms. Valerie N. Bruffey
540/863-6640
vbruffey@co.alleghany.va.us
Ms. Joyce D. Morris
804/561-2158
joyce.morris@ameliacova.com
Ms. Vickie C. Hickman
434/946-9310
vchickman@countyofamherst.com
Ms. Sandra M. McCormick
434/352-7450
sandra.mccormick@appomattoxcounty.gov
Mr. Raymond Miller
703/228-3048
rpmiller@arlingtonva.us
Ms. W. Jean Shrewsbury
540/245-5640
jshrewsbury@co.augusta.va.us
Ms. Leta G. Norfleet
540/839-7231
norfleet@bathcountyva.org
Ms. Faye W. Eubank
540/586-7621 ext. 1259
f.eubank@bedfordcountyva.gov
Ms. Cindy Wright 276/688-4291
cwright@bland.org
Mr. Jay Etzler
540/473-8272
commissioner@co.botetourt.va.us
Ms. Wanda J. Beville
434/848-2313
brunscor@brunswickco.com
Ms. Vickie Davis276/935-6541
vickie.davis@buchanancounty-va.gov
Ms. Stephanie Midkiff
434/969-4972
smidkiff@buckinghamcounty.virginia.gov
All cities responded.
All counties responded.
Tax Rates 2010
Locality
Countiesb (continued)
Campbell
Caroline
Carroll
Charles City
Charlotte
Chesterfield
Clarke
Craig
Culpeper
Cumberland
Dickenson
Dinwiddie
Essex
Fairfax
Fauquier
Floyd
Fluvanna
Franklin
Frederick
Giles
Gloucester
Goochland
Grayson
Greene
Greensville
Halifax
Hanover
Henrico
b
Name/Title
Telephone/Email
Ms. Margie H. Cartwright
434/332-9518 ext. 7122
mhcartwright@co.campbell.va.us
Ms. Susan B. Morgan
804/633-9834
smorgan@co.caroline.va.us
Ms. Louise L. Quesenberry276/730-3080
lquesenberry@carrollcountyva.org
Ms. Denise B. Smith
804/652-2162
dsmith@charles-city.va.us
Ms. Naisha N. Pridgen
434/542-5546
npridgen@charlotteva.com
Ms. Patricia J. Howell
804/748-1377
howellp@chesterfield.gov
Mr. Warren A. Arthur
540/955-5108
warthur@clarkecounty.gov
Ms. Elizabeth C. Huffman
540/864-6241
commrev@tds.net
Ms. Denise Whetzel
540/727-3443 ext. 221
dwhetzel@culpepercounty.gov
Ms. Julie Phillips
804/492-4280
jphillips@cumberlandcounty.virginia.gov
Ms. Linda Ruth Edwards276/926-1646
linda.edwards@cor.dcwin.org
Ms. Lori K. Stevens
804/469-4500 ext. 4
lstevens@dinwiddieva.us
Mr. Thomas M. Blackwell
804/443-4737
tblackwell@essex-virginia.org
Ms. Maha Bichay 703/324-3011
Financial Analyst
Maha.Bichay@fairfaxcounty.gov
Mr. Ross W. D’Urso
540/347-8622
commish@fauquiercounty.gov
Ms. Maggie H. Sutphin
540/745-9345
msutphin@floydcova.org
Ms. Kellie Hudgins
434/591-1940
khudgins@co.fluvanna.va.us
Ms. Margaret S. Torrence
540/483-3083 ext. 2386
mtorrence@franklincountyva.org
Ms. Ellen E. Murphy
540/665-5681
emurphy@co.frederick.va.us
Ms. Anne C. Chambers
540/921-3321
achambers@gilescounty.org
Mr. Kevin A. Wilson
804/693-3451
kwilson@gloucesterva.info
Ms. Jean S. Bryant
804/556-5807
jbryant@co.goochland.va.us
Mr. Larry Bolt276/773-2381
lbolt@graysoncountyva.com
Mr. Larry V. Snow
434/985-5211
lsnow@gcva.us
Ms. Martha S. Swenson
804/348-4209
miss.cor@greensvillecountyva.gov
Ms. Brenda P. Powell
434/476-3314
bpowell@co.halifax.va.us
Ms. Karen R. Winston
804/365-6131
krwinston@co.hanover.va.us
Mr. Eugene Walter
804/501-5089
Budget Director wal35@co.henrico.va.us
List of Respondents and Non-Respondents
353
Locality
Henry
Highland
Isle of Wight
James City
King & Queen
King George
King William
Lancaster
Lee
Loudoun
Louisa
Lunenburg
Madison
Mathews
Mecklenburg
Middlesex
Montgomery
Nelson
New Kent
Northampton
Northumberland
Nottoway
Orange
Page
Patrick
Pittsylvania
Powhatan
Prince Edward
Prince George
Prince William
b
354
Name/Title
Telephone/Email
Ms. Linda N. Love276/634-4690
llove@co.henry.va.us
Ms. Darlene Crummett
540/468-2142
hcommish@htcnet.org
Mr. Gerald H. Gwaltney
757/365-6222
ggwaltney@isleofwightus.net
Mr. Richard W. Bradshaw
757/253-6695
richbrad@james-city.va.us
Ms. Helen H. Longest
804/785-5976
hlongest@kingandqueenco.net
Ms. Faye W. Lumpkin
540/775-4664
flumpkin@co.kinggeorge.state.va.us
Ms. Sally W. Pearson
804/769-4941
spearson@kingwilliamcounty.us
Mr. George E. Thomas, Jr.
804/462-7920
gthomas@lancova.com
Ms. Susan C. Cope276/346-7722
scope@co.lee.state.va.us
Ms. Andrea Demyan
703/777-0233
Administration Manager
andrea.demyan@loudoun.gov
Ms. Nancy M. Pleasants
540/967-3432
npleasants@louisa.org
Ms. Patricia M. Adams
434/696-2516
luncocor@lunenburgva.net
Ms. Gale L. Harris
540/948-4421
gharris@madisonco.virginia.gov
Mr. Raymond A. Hunley
804/725-7168
cofreven@gmail.com
Mr. Ed Taylor
434/738-6191
ed.taylor@mecklenburgva.com
Ms. Priscilla J. Davenport
804/758-5332
bdavenport@co.middlesex.va.us
Ms. Alice Jones
540/382-5710
jonesas@montgomerycountyva.gov
Ms. Jean W. Payne
434/263-7070
jpayne@nelsoncounty.org
Ms. Jane Palenski
804/966-9682
jvpalenski@co.newkent.state.va.us
Ms. Anne G. Sayers
757/678-0446
asayers@co.northampton.va.us
Mr. Todd E. Thomas
804/580-4600
tthomas@co.northumberland.va.us
Ms. Christy Hudson
804/645-9317
Deputy Clerk
christyhudson4@yahoo.com
Ms. Donna H. Chewning
540/672-4441
dchewning@orangecountyva.gov
Mr. Charles L. Campbell
540/743-3840
ccampbell@pagecounty.virginia.gov
Ms. Janet H. Rorrer276/694-7131
jrorrer@co.patrick.va.us
Ms. Shirley Hammock
434/432-7942
shirley.hammock@pittgov.org
Ms. Cherl Jessie
804/598-5617
cjessie@powhatanva.gov
Ms. Beverly M. Booth
434/392-3231 ext. 232
predrevenue@hovac.com
Ms. Darlene M. Rowsey
804/722-8740
drowsey@princegeorgeva.org
Ms. Allison Lindner
703/792-7417
Real Estate Assessments Division Chief
alindner@pwcgov.org
Tax Rates 2010
Locality
Pulaski
Rappahannock
Richmond
Roanoke
Rockbridge
Rockingham
Russell
Scott
Shenandoah
Smyth
Southampton
Spotsylvania
Stafford
Surry
Sussex
Tazewell
Warren
Washington
Westmoreland
Wise
Wythe
York
Townsc
Abingdon
(Washington County)
Accomac
(Accomack County)
Alberta
(Brunswick County)
Altavista
(Campbell County)
Amherst
(Amherst County)
Appalachia
(Wise County)
b
c
Name/Title
Telephone/Email
Ms. Trina N. Rupe
540/980-7750
trupe@pulaskicounty.org
Ms. Beverly S. Atkins
540/675-5370
batkins@co.rappahannock.comm-rev.state.va.us
Ms. Vickie W. Lewis
804/333-3722
commissioner@co.richmond.va.us
Ms. Laura Shelton
540/772-2048 ext. 109
Real Estate Supervisor
lshelton@roanokecountyva.gov
Mr. David C. Whitesell
540/463-3431
david_whitesell@co.rockbridge.va.us
Ms. Deanna G. Bolton
540/564-3064
dbolton@rockinghamcountyva.gov
Ms. Freda Sweeney276/889-8018
freda.sweeney@bvunet.net
Mr. Gary W. Baker276/386-7692
gbaker@scottcountyva.com
Ms. Kathleen Black
540/459-6170
kblack@shenandoahcountyva.us
Mr. Jeffrey T. Richardson276/782-4040 ext. 2
commissioner@smythcounty.org
Ms. Amy B. Carr
757/653-3033
abcarr@co.southampton.state.va.us
Ms. Deborah F. Williams
540/507-7055
debbiew@spotsylvania.va.us
Ms. Joan P. Durgin
540/658-4132 ext. 1128
jdurgin@co.stafford.va.us
Ms. Deborah J. Nee
757/294-5226
djnee@co.surry.state.va.us
Ms. Ellen G. Boone
434/246-1022
eboone@sussexcountyva.com
Ms. Anita McReynolds276/988-1232
amcreynolds@tazewellcounty.org
Ms. Sherry T. Sours
540/635-2651 ext. 202
ssours@warrencountyva.net
Mr. L. David Henry276/676-6270
ldhenry@washcova.com
Ms. Carol B. Gawen
804/493-9052
cbgcommofrev@hotmail.com
Ms. Sharon Carico276/328-3556
carico_s@wisecounty.org
Ms. Mary N. Cassell276/223-6015 ext. 6018
mncassell@wytheco.org
Ms. Sheree L. Fox
757/890-3381
revofc@yorkcounty.gov
Mr. Mark W. Godbey276/628-3167
Director of Finance/Treasurer
mgodbey@abingdon.com
Ms. Andrea Derby
757/787-5171
Town Clerk acderby@verizon.net
Ms. Linda Helm
434/949-7443
Town Clerk/Treasurer
clerkofalberta@hotmail.com
Mr. W. Morgan Allen, Jr. 434/369-5001
wmallen@ci.altavista.va.us
Ms. Colan R. Davis
434/946-7885
Office Manager
townhall@amherstva.gov
Ms. Michele R. Hylton
540/565-3900 ext. 225
mhylton@townofappalachiava.us
Non-respondent towns and towns that returned the questionnaire too late to be included in the report are shown in bold italics.
355
Locality
Townsc (continued)
Appomattox
(Appomattox County)
Ashland
(Hanover County)
Belle Haven
(Accomack and
Northampton Counties)
Berryville
(Clarke County)
Big Stone Gap
(Wise County)
Blacksburg
(Montgomery County)
Blackstone
(Nottoway County)
Bloxom
(Accomack County)
Bluefield
(Tazewell County)
Boones Mill
(Franklin County)
Bowling Green
(Caroline County)
Boyce
(Clarke County)
Boydton
(Mecklenburg County)
Boykins
(Southampton County)
Branchville
Bridgewater
(Rockingham County)
Broadway
(Rockingham County)
Brodnax
(Brunswick and
Mecklenburg Counties)
Brookneal
(Campbell County)
Buchanan
(Botetourt County)
Burkeville
(Nottoway County)
Cape Charles
(Northampton County)
Capron
Cedar Bluff
(Tazewell County)
Charlotte Court House
(Charlotte County)
Chase City
Chatham
(Pittsylvaina County)
c
356
Name/Title
Ms. Roxanne Paulette
Clerk of Council/Administrative Assistant
Mr. Harold W. Mitchell
Treasurer
Ms. Elizabeth Pase
Town Clerk
Telephone/Email
804/352-8268 ext. 26
rpaulette@appomattoxva.gov
804/798-8650
hmitchell@town.ashland.va.us
757/442-5031
townofbellehaven@verizon.net
Ms. Desiree A. Moreland
540/955-1099
Assistant Manager/Treasurer
treasurer@berryvilleva.gov
Ms. Kenetha Cooper276/523-0115 ext. 126
Assistant Data Systems Coordinator
kcooper@bigstonegap.org
Ms. Susan H. Kaiser
540/961-1177
Director of Finance
skaiser@blacksburg.gov
Ms. Joan R. Palmore
804/292-7521
Town Clerk
blackstoneva@hovac.com
Mr. Robert Barnes
757/665-4315
Town Clerk townofbloxom@verizon.net
Mr. James E. Hampton276/322-4628
Treasurer
hampton@bluefieldva.org
Ms. Jean P. Campbell
540/334-5404
Town Treasurer/Clerk
jpcampbell12@aol.com
Ms. Kathy McVay
804/633-6212
Treasurer
towntreasurer@townofbowlinggreen.com
Ms. Tamara Myer
540/837-2901
boyceva@verizon.net
Ms. Shirley S. Bowen
434/738-6344
Clerk/Treasurer
boydton@boydton.org
Ms. Pat Draper
757/654-6361
Town Clerk
townofboykins@charterinternet.com
Ms. Kayre P. Harrup
757/654-9420
branchville@telpage.net
Ms. Cherie N. Bowen
540/828-6980
Treasurer cbowen@town.bridgewater.va.us
Ms. Marla Kline
540/896-5152
mwkline@town.broadway.va.us
Mr. J. Woodrow Kidd
434/729-3191
brodnaxtown@earthlink.net
Ms. Bobbie A. Waller
434/376-3124 ext. 22
clerk@townofbrookneal.com
Ms. Wanda Smith
540/254-1211
Treasurer
wandabat@verizon.net
Ms. AnnTaylor Craig
434/767-4095
burkeville@hovac.com
Mr. Paul Skolnick
757/331-4820
Treasurer
treasurer@capecharles.org
Ms. Dianna L. Sexton
434/658-4275
Town Clerk
Mr. James K. McGlothlin276/964-4889
Town Manager
managercedarbluff@roadrunner.com
Ms. Karen Price
434/542-5781
towncch@linkabit.com
Ms. Cynthia Gordon
434/372-5136
Clerk of Council/ Administrative Assistant
ccclerk@gmail.com
Mr. J. David Cothran
434/432-8153
chathamva@comcast.net
Tax Rates 2010
Locality
Townsc (continued)
Cheriton
Chilhowie
(Smyth County)
Chincoteague
(Accomack County)
Christiansburg
(Montgomery County)
Claremont
(Surry County)
Clarksville
Cleveland
(Russell and
Washington Counties)
Clifton
(Fairfax County)
Clifton Forge
(Alleghany County)
Clinchco
(Dickenson County)
Clinchport
Scott County)
Clintwood
(Dickenson County)
Coeburn
(Wise County)
Colonial Beach
(Westmoreland County) Columbia
(Fluvanna County)
Courtland
Craigsville
(Augusta County)
Crewe
(Nottoway County)
Culpeper
(Culpeper County)
Damascus
(Washington County)
Dayton
(Rockingham County)
Dendron
(Surry County)
Dillwyn
(Buckingham County)
Drakes Branch
(Charlotte County)
Dublin
(Pulaski County)
Duffield
(Scott County)
Dumfries
(Prince William County) c
Name/Title
Telephone/Email
Ms. Stacey Sparrow
757/331-1126
Mayor
rlewis6302@verizon.net
Ms. Marlene L. Henderson276/646-3232 ext. 25
chilhowie.henderson@chilhowie.org
Ms. Karen Hipple
757/336-6519
Finance Director
karen@chincoteague-va.gov
Mr. Barry D. Helms
540/382-6128 ext. 116
Assistant Town Manager
bhelms@christiansburg.org
Ms. Heather S. Hunnicutt
757/866-8427
townclaremont@aol.com
Ms. Tara Murphy
434/374-8177
tara1971@verizon.net
Ms. Lois Mullins276/889-4365
Town Clerk/Secretary
townofcleveland@yahoo.com
Ms. Kathleen Barton
703/923-3500
Town Clerk
townclerk@cliftonva.us
Ms. LeeAnna Tyler
540/863-2503
Director of Finance
leeanna@ntelos.net
Ms. Virginia Jones276/835-1160
Town Clerk
cmayor04@yahoo.com
Ms. Lola Dean276/386-9261
Accountant/Internal Auditor
deantax@earthlink.net
Ms. Judy Steele276/926-8383
Town Clerk
jsteele_townofclintwood@verizon.net
Ms. Christy McCoy276/395-3323
Ms. Joan H. Grant
804/224-7183
Chief Financial Officer
jgrant@colonialbeachva.net
Mr. Nash Kidd Jr.
434/842-2731
Treasurer
Ms. Debra J. Lambert
757/653-2222
Town Recorder
courtland.townofc@verizon.net
Ms. Helen W. Cauley
540/997-5935
Ms. Doris Morris
434/645-9453
Office Manager
creweva@embarqmail.com
Mr. Ronald Mabry
540/829-8221
Treasurer / Director of Finance
rmabry@culpeper.to
Mr. William Pafford276/475-3831 ext. 101
Town Treasurer
damascustreasurer@embarqmail.com
Ms. Brenda Stearn
540/879-2241 ext. 304
Risk Management and Policies Coordinator
bstearn@daytonva.us
Ms. Yvonne Pierce
757/267-2508
Town Manager
Ms. Peggy N. Johnson
434/983-2076
dillwynva@embarqmail.com
Ms. Mary Sands
434/568-3091
Town Clerk
drakesbr@hovac.com
Ms. Rebecca J. Lineberry
540/674-4731
Treasurer
rlineberry@dublintown.org
Mr. R. Gerald Miller276/431-1777
Mayor
duffieldva@mounet.com
Mr. Retta S. Ladd
703/221-3400 ext. 110
Treasurer
rladd@dumfriesvirginia.org
357
Locality
Townsc (continued)
Dungannon
(Scott County)
Eastville
Edinburg
Shenandoah County)
Elkton
(Rockingham County)
Exmore
Farmville
(Prince Edward County)
Fincastle
(Botetourt County)
Floyd
(Floyd County)
Fries
(Grayson County)
Front Royal
(Warren County)
Gate City
(Scott County)
Glade Spring
(Washington County)
Glasgow
(Rockbridge County)
Glen Lyn
(Giles County)
Gordonsville
(Orange County)
Goshen
(Rockbridge County)
Gretna
(Pittsylvania County)
Grottoes
(Augusta and Rockingham counties)
Grundy
(Buchanan County)
Halifax
(Halifax County)
Hallwood
(Accomack County)
Hamilton
Loudoun County)
Haymarket
(Prince William County)
Haysi
(Dickenson County)
Herndon
(Fairfax County)
Hillsboro
(Loudoun County)
Hillsville
(Carroll County)
Honaker
(Russell County)
c
358
Name/Title
Telephone/Email
Ms.Wanda Rain
276/467-2522
Town Clerk
dugannontownhall@yahoo.com
Ms. Jonny Stevenson
757/678-7523
Town Clerk
eastville@esva.net
Ms. Mary Embrey
540/984-8521
Town Clerk
town@shentel.net
Ms. Denise Monger
540/298-9480
Clerk of Council
dmonger@townofelkton.com
Ms. Ethel Parks
757/442-3114 ext. 12
Town Clerk
eparks@exmore.org
Ms. Carol Anne Seal
804/392-2119
Treasurer
caseal@farmvilleva.com
Ms. Joan Boothe
540/473-2200
Administrative Executive Assistant
fincastle@rbnet.com
Ms. Karen Y. Hodges
504/745-2565
Town Clerk /Treasurer
tofloyd@swva.net
Mr. Brian Reed276/744-2231
Town Manager
townoffries@embarqmail.com
Mr. B. J. Wilson
540/635-7799
Management Analyst
bwilson@frontroyalva.com
Mr. Steve Templeton
276/386-3831
Town Manager
stempleton@townofgatecity.com
Mr. Carter Ratliff
540/429-5134
Treasurer
treasurer@gladespringva.com
Mr. Ryan Spitzer
540/258-2246
Town Manager
townofglasgow@comcast.net
Ms. Debbie Thomas
540/726-7075
Deputy Clerk
dthomas82@suddenlinkmail.com
Ms. Karen Kelley
540/832-2233
Treasurer/Finance Officer
kkelley@gordonsville.org
Ms. Bobbie J. Thornsbury
540/997-5545
Town Clerk
townofgoshen_va@yahoo.com
Ms. Wendy W. Scearce
434/656-6572
Town Clerk /Treasurer
wendy.scearce@townofgretna.org
Ms. Rhonda Danner
540/249-4207
Treasurer
rdanner@ci.grottoes.va.us
Ms. Donna Ratliff
540/935-2551
Bookkeeper
donna4theatre@yahoo.com
Mr. Carl Espy, IV
434/476-2343
Town Manager
townmanager@townofhalifax.com
Ms. Angela Taylor
757/894-3266
Town Clerk
jkauto@intercom.net
Ms. Lori M. Jones
540/338-2811
Treasurer
hamilton.treas@comcast.net
Ms. Jennifer Preli
703/754-2600
Town Clerk
jpreli@townofhaymarket.org
Ms. Barbara Owens276/865-5187
Town Clerk
bowenstownofhaysi@dcwin.org
Ms. Mary J. Tuohy
703/435-6810
Director of Finance
mary.tuohy@herndon-va.gov
Ms. Sherry Vance
703/779-8328
Town Clerk
Ms. Judith Bolt276/728-2128 ext. 14
Administrative Assistant/Treasurer
hillsvilleassistant@embarqmail.com
Ms. Cyndi Hale
276/873-6556
Clerk/Treasurer
townofhonaker@verizon.net
Tax Rates 2010
Locality
Townsc (continued)
Hurt
(Pittsylvania County)
Independence
(Grayson County)
Iron Gate
(Alleghany County)
Irvington
(Lancaster County)
Ivor
Jarratt
(Greensville and
Sussex Counties)
Jonesville
(Lee County)
Keller
(Accomack County)
Kenbridge
(Lunenburg County
Keysville
(Charlotte County)
Kilmarnock
(Lancaster and
Northumberland Counties)
La Crosse
Lawrenceville
(Brunswick County)
Lebanon
(Russell County)
Leesburg
(Loudoun County)
Louisa
(Louisa County)
Lovettsville
(Loudoun County)
Luray
(Page County)
Madison
(Madison County)
Marion
(Smyth County)
McKenney
(Dinwiddie County)
Melfa
(Accomack County)
Middleburg
(Loudoun County)
Middletown
(Frederick County)
Mineral
(Louisa County)
Monterey
(Highland County)
Montross
(Westmoreland County)
Mount Crawford
(Rockingham County)
Mount Jackson
(Shenandoah County)
c
Name/Title
Telephone/Email
Ms. Lillian Gillespie
434/324-4411
Mayor
townhurt@hotmail.com
Ms. Kim Farmer276/773-3703
Town Clerk
kim@independenceva.com
Ms. Joyce Aldridge
540/862-0770
Town Clerk
Ms. Jacqueline H. Burrell
804/438-6230
info@irvingtonva.org
Ms. Lorene Cook
757/859-6397
Town Clerk
office@townofivor.com
Ms. Angela B. Simmons
804/535-8865
jarrattva@telpage.net
Mr. Greg Smith276/346-1151
Mayor
toj1@verizon.net
Ms. Susan S. Smith
757/787-2755
Town Clerk
susieatchell@hotmail.com
Ms.Donna Breedlove
434/676-2452 ext. 1
Treasurer
dbreedlove@kenbridgeva.net
Ms. Sharon M. Layne
434/736-9551
keytown@linkabit.com
Ms. Jacqueline L. Blencowe
804/435-1552 ext. 23
Town Clerk
jblencowe@kilmarnockva.com
Ms. Ernestine T. Evans
434/757-7366
Clerk/Treasurer
townoflacrosse@meckcom.net
Ms. Alice B. Talbert
434/848-2414
Clerk/Treasurer
abtalbert@lawrencevilleweb.com
Mr. Jackie Hubbard276/889-7200
Finance Controller
jhubbard@lebanonva.net
Ms. Kimberly Williams
703/771-2798
Deputy Director of Finance
kwilliams@leesburgva.gov
Mr. Brian W. Marks
540/967-1400
Town Manager
louisatownmanager@verizon.net
Mr. Keith Markel
540/822-5788
Town Manager
kmarkel@townoflovettsville.gov
Ms. Mary Broyles
540/743-5511
mbroyles@townofluray.com
Ms. Barbara A. Roach
540/948-3202
broach2@verizon.net
Ms. Susan Clark276/783-4113 ext. 229
Town Clerk/Director of Finance
sclark@marionva.org
Ms. Martha Stone
804/478-4621
tom309@verizon.net
Ms. Denise Bendick
757/787-7264
Mayor
Ms. Debbie Wheeler
540/687-5152 ext. 206
Treasurer
treasurer@townofmiddleburg.org
Ms. Sharon Stabley
540/869-2226 ext. 11
Treasurer
middletowntreasurer@comcast.net
Ms. Ti-Lea Downing
540/894-5100
Town Clerk
mineral@louisa.net
Ms. Sandra Massey
540/468-2472
townofmonterey@htcnet.org
Ms. Brenda T. Reamy
804/493-9623
Town Manager
townofmontross@verizon.net
Ms. Donna Trobaugh
540/434-9752
Town Clerk
Mr. Neil Showalter
540/477-2121
Finance Director
financedirector@mountjackson.com
359
Locality
Name/Title
Telephone/Email
Townsc (continued)
Narrows
Ms. Linda M. McGlothlin
540/726-2423
(Giles County)
Treasurer
lmcglothlin@suddenlinkmail.com
Nassawadox
Ms. Paula Mills 757/442-2694
Clerk
New Castle
Ms. Nina Davis
540/864-5380
(Craig County)
Ninad628@cs.com
New Market
Ms. Teresa Green
540/740-3432
(Shenandoah County)
Treasurer
nmtreas@shentel.net
Newsoms
Ms. Ruth Anne Dunn
757/654-6731
Town Clerk
townofnewsoms@aol.com
Nickelsville
Mr. George Isaacs
276/479-2569
(Scott County)
Town Manager
Occoquan
Ms. Claudia A. Cruise
703/491-1918
(Fairfax and
Town Manager/Clerk
ccruise@occoquan.org
Prince William counties)
Onancock
Ms. Colleen Reiber
757/787-3363
(Accomack County)
Town Clerk
onancockfd@gmail.com
Onley
Ms. Jamye Salazar
757/787-3985
(Accomack County)
Treasurer
treasureronleyva@verizon.net
Orange
Mr. Gregory Woods
540/672-1020
(Orange County)
Director of Finance
directoroffinance@townoforangeva.org
Painter
Ms. Louise Lanham
757/442-7124
(Accomack County)
Town Clerk
Pamplin
Ms. Ernestine B. McGregor
434/248-6514
(Appomattox and
townofpamplin@aol.com
Prince Edward counties)
Parksley
Ms. Denise L. Bernard
757/665-4618
(Accomack County)
Town Clerk
town@parksley.org
Pearisburg
Mr. Kenneth F. Vittum
540/921-0340 ext. 101
(Giles County)
Town Manager
kvittum@pearisburg.org
Pembroke
Ms. Donnetta Snider
540/626-7191
(Giles County)
Town Clerk
pemclerk@pemtel.net
Pennington Gap
Ms. Karen Maggard276/546-1177
(Lee County)
Treasurer
karen.maggard@townofpennington.com
Phenix
Ms. Barbara Copal
434/542-4123
(Charlotte County)
Town Clerk
townofphenix@linkabit.com
Pocahontas
Mr. Gregory S. Jones
276/945-9522
(Tazewell County)
pocahontasva@comcast.net
Port Royal
Ms. M. Therese Harrison
804/742-5188
(Caroline County)
tharrison@aol.com
Pound
Ms. Linda Meade276/796-5188
(Wise County)
linda@poundva.com
Pulaski
Ms. Sherry D. Boyd
540/994-8637
(Pulaski County)
Finance Director
sboyd@pulaskitown.org
Purcellville
Ms. Jennifer Moore Helbert
540/751-2333
(Loudoun County)
Town Clerk
jhelbert@purcellvilleva.gov
Quantico
Ms. Deborah Tidwell
703/640-7411
(Prince William County)
Treasurer
Remington
Ms. Kimberly A. Bowrin
540/439-3220
(Fauquier County)
Town Clerk
townofremington@verizon.net
Rich Creek
Ms. Pamela J. Kantsios
540/726-3260
(Giles County)
Town Clerk
townofrichcreek@wvva.net
Richlands
Ms. Sue Wade276/964-2566 ext. 2533
(Tazewell County)
Office Manager
swade@town.richlands.va.gov
Ridgeway
Ms. Alice J. Turner
540/956-2328
(Henry County)
Town Clerk
ridgewaytown@adelphia.net
c
360
Tax Rates 2010
Locality
Townsc (continued)
Rocky Mount
(Franklin County)
Round Hill
(Loudoun County)
Rural Retreat
(Wythe County)
Saint Charles
(Lee County)
Saint Paul
(Wise County)
Saltville
(Smyth and Washington counties)
Saxis
(Accomack County)
Scottsburg
(Halifax County)
Scottsville
(Albemarle and
Fluvanna counties)
Shenandoah
(Page County)
Smithfield
(Isle of Wight County)
South Boston
(Halifax County)
South Hill
Stanardsville
(Greene County)
Stanley
(Page County)
Stephens City
(Frederick County)
Stony Creek
(Sussex County)
Strasburg
(Shenandoah County)
Stuart
(Patrick County)
Surry
(Surry County)
Tangier
(Accomack County)
Tappahannock
(Essex County)
Tazewell
(Tazewell County)
The Plains
(Faquier County)
Timberville
(Rockingham County)
Toms Brook
(Shenandoah County)
Troutdale
(Botetourt County)
Troutville
(Botetourt County)
c
Name/Title
Telephone/Email
Ms. Linda Woody
540/483-5243
lwoody@rockymountva.org
Ms. Elizabeth E. Wolford
540/338-7878
Treasurer
bwolford@roundhillva.org
Ms. Lori Gunn276/686-4221
loricg@townofruralretreat.com
Ms. Teresa Ann Webb
276/383-4545
Mayor
Ms. Debora Baca276/762-5297
Treasurer
treasurer@stpaulva.org
Mr. Jeffrey L. Smith
276/496-5342
saltville.jsmith@comcast.net
Mr. Charles Tull
Mayor/Town Manager
Ms. Susan Franklin
Mr. Clark Draper
Town Administrator
757/894-3796
townofsaxis@dmv.net
434/454-7459
Ms. Juanita F. Roudabush
Town Clerk/Assistant Town Manager
Ms. Ellen D. Minga
Treasurer
Mr. Erle Scott
Director of Finance
Ms. Heidi Porter
Director of Finance
Ms. Doris J. Comer
Town Clerk
Ms. Elaine M. Knight
Assistant Town Manager
Ms. Dianne MacMillan
Town Clerk
Ms. Nancy C. Lacerte
Ms. Dottie Mullens
Director of Finance
Ms. Susan C. Slate
Ms. Molly L. Rickmond
Town Clerk
Ms. Renee D. Tyler
Town Manager
Mr. G. G. Belfield, Jr.
Town Manager
Ms. Linda S. Griffith
Treasurer/Clerk
Ms. Nancy E. Brady
Ms. Wilda G. Wine
Ms. Thelma Stickler
Town Clerk
Mr. Scott Booth
Town Manager
Ms. Donna Hinton
Town Clerk
540/652-3328
assistantmanager@townofshenandoah.com
757/365-4287
eminga@smithfieldva.gov
434/575-8699
escott@southbostonva.us
434/447-3191
hporter@southhillva.org
434/990-6511
434/286-9267
cdraper@scottsville.org
540/778-3458
eknight@townofstanley.com
540/869-3087
dmacmillan@stephenscityva.us
434/246-6601
townofstonycreek@gmail.com
540/465-9197
dottie@strasburgva.com
276/694-3811
sslate@va.net
757/294-3021
townofsurry@aol.com
757/891-2438
tgitownoffice@yahoo.com
804/443-3336
tapptown@crosslink.net
276/988-2501
taztreas@taztown.org
540/364-4945
theplainstreasurer@netzero.com
540/896-7058
timbervilleva@comcast.net
540/436-8000
276/783-5103
sbooth@mrpdc.org
540/992-4401
tville@rbnet.com
361
Locality
Townsc (continued)
Urbanna
(Middlesex County)
Victoria
(Lunenburg County)
Vienna
(Fairfax County)
Vinton
(Roanoke County)
Virgilina
(Halifax County)
Wachapreague
(Accomack County)
Wakefield
(Sussex County)
Warrenton
(Fauquier County)
Warsaw
(Richmond County)
Washington
(Rappahannock County)
Waverly
(Sussex County)
Weber City
(Scott County)
West Point
(King William County)
White Stone
(Lancaster County)
Windsor
(Isle of Wight County)
Wise
(Wise County)
Woodstock
(Shenandoah County)
Wytheville
(Wythe County)
c
362
Name/Title
Telephone/Email
Mr. Louis Filling
804/758-2613
Town Manager
urbanna@gvtech.net
Ms. Sharon G. Elam
434/696-2343
Treasurer
Mr. Philip Grant
703/255-5752
finance@viennava.gov
Mr. Barry W. Thompson
540/983-0608
bthompson@vintonva.gov
Ms. Priscilla Lassiter
434/585-2602
Ms. Diana F. Brown
757/789-7117
Town Clerk
wactown@verizon.net
Ms. Rosalie S. Drewry
757/899-2361
Treasurer
Ms. Joan M. Jackson
540/347-1101
Finance and Human Resources Director
jjackson@warrentonva.gov
Ms. Susan Pemberton
804/333-3737
Treasurer
spemberton@town.warsaw.va.us
Ms. Laura Dodd
540/675-3128
Town Clerk
admin_assistant@town.washington.va.us
Ms. Pamela D. Diehl
804/834-2330 ext. 21
Treasurer
pdiehl@charterinternet.com
Ms. JoRetta Smith276/386-7201
Ms. Letrecia F. Moore
804/843-4362
Treasurer/Director of Finance
tcmoore@west-point.va.us
Ms. Lynn Haddon 804/435-3260
Town Clerk
clhaddon@yahoo.com
Ms. Terry Whitehead
757/242-4288
Deputy Clerk/Treasurer
twhitehead@windsor-va.gov
Ms. Robin M. Bryant276/328-6013
Treasurer
treasurer@townofwise.org
Ms. Deann Ebersole
540/459-3621
Treasurer
woodtre@shentel.net
Mr. Michael G. Stephens276/223-3333
Treasurer
ttmikes@wytheville.org
Tax Rates 2010
Appendix C
Percentage Share of Total Local Taxes from Specific Sources, FY 2009
363
364
Tax Rates 2010
Real
Property
Public Service
Corp. Property
Personal
Property
Machinery
and Tools
Total cities100
55.01.6
9.41.8
Cities
Alexandria100
65.21.7
7.9
0.2
Bedford100
46.71.010.8
4.6
Bristol100
38.9
0.7
7.7
3.1
Buena Vista100
50.81.417.9
4.9
Charlottesville100
53.31.1
7.1
0.0
Chesapeake100
60.12.4
8.7
0.6
Colonial Heights100
48.0
0.9
6.4
0.3
Covington10018.01.4
6.8
40.7
Danville100
34.3
0.710.7
3.0
Emporia10028.71.610.62.7
Fairfax100
55.31.0
9.1
0.1
Falls Church100
71.2
0.5
6.6
0.0
Franklin100
40.5
0.513.2
0.5
Fredericksburg100
39.41.0
9.2
0.1
Galax10028.81.0
6.4
7.8
Hampton100
57.11.2
9.5
0.9
Harrisonburg100
33.2
0.510.62.9
Hopewell100
42.9
9.9
8.012.4
Lexington100
48.71.1
9.4
0.0
Lynchburg100
43.71.9
9.6
3.8
Manassas100
64.61.2
7.5
5.4
Manassas Park100
69.71.211.4
0.1
Martinsville100
40.51.411.4
0.7
Newport News100
53.61.611.8
4.7
Norfolk100
49.41.610.21.0
Norton10022.7
3.0
3.31.2
Petersburg100
51.12.4
7.6
9.8
Poquoson100
73.3
0.612.5
0.0
Portsmouth100
55.91.314.71.2
Radford100
47.81.6
5.8
7.0
Richmond100
51.72.311.0
3.3
Roanoke100
45.42.2
8.82.1
Salem100
46.0
0.911.7
5.3
Staunton100
52.01.6
8.1
0.6
Suffolk100
61.51.511.01.2
Virginia Beach100
61.5
0.9
7.8
0.2
Waynesboro100
41.01.7
9.4
4.1
Williamsburg100
33.9
0.92.1
4.4
Winchester100
40.2
0.713.62.5
Locality
Total
Local
Sales and Use
Consumer
Utility
Business
License
(BPOL)
Franchise
License
0.0
7.9
3.3
6.2
0.3
0.0
4.92.3
6.8
0.0
0.012.7
0.0
6.7
0.0
0.014.8
0.8
4.6
0.0
0.0
5.5
5.62.7
0.0
0.010.1
4.9
7.7
0.0
0.0
7.72.3
5.6
0.0
0.018.42.5
7.4
0.0
0.011.9
3.9
5.1
0.2
0.016.62.2
9.5
0.0
0.015.5
4.3
8.1
0.0
0.010.51.9
9.9
0.0
0.0
4.22.4
5.8
0.1
0.013.5
5.6
7.3
0.0
0.017.02.6
9.9
0.0
0.025.02.811.1
0.0
0.0
6.22.3
5.7
0.7
0.018.11.710.0
0.0
0.0
5.92.8
5.6
0.0
0.010.6
4.2
8.0
0.0
0.011.8
4.3
7.0
0.0
0.0
7.6
0.7
3.4
0.0
0.0
5.12.72.6
0.0
0.011.8
4.310.9
0.1
0.0
7.02.2
4.7
0.0
0.0
7.1
5.1
6.6
0.3
0.028.72.312.8
0.0
0.0
8.2
3.8
6.8
0.0
0.02.61.52.3
0.0
0.0
4.4
4.8
3.61.3
0.0
7.8
5.0
3.8
0.9
0.0
7.2
4.1
7.1
0.0
0.011.8
5.3
7.5
0.3
0.011.32.3
9.8
0.3
0.011.2
3.5
5.9
0.0
0.0
5.5
3.2
4.6
0.1
0.0
6.2
3.8
5.0
0.7
0.015.5
3.5
6.6
0.0
0.012.91.0
5.3
0.4
0.013.7
3.4
9.3
0.5
Merchants’
Capital
Appendix C: Percentage Share of Total Local Taxes from Specific Sources, FY 2009
Percentage Share of Total Local Taxes
365
Motor
Recordation Vehicle
Bank
and Wills (Legal
License (Decal)
Franchise
Documents)
Total cities1.0
0.5
0.41.1
Transient Occupancy
(Lodging)
Restaurant
(Meals)
0.41.7
6.0
0.22.4
3.3
0.0
0.7
9.4
0.0
3.819.6
0.0
0.22.8
0.02.4
6.9
0.1
0.9
4.6
0.01.411.2
0.0
0.0
5.5
0.0
0.810.8
0.0
7.216.0
0.0
0.6
5.5
0.0
0.5
4.3
0.01.0
8.8
0.61.812.0
0.3
0.211.4
0.51.5
6.5
0.32.513.2
0.01.9
5.4
0.02.7
8.4
0.41.6
9.5
0.0
0.1
3.0
0.0
0.01.0
0.0
0.1
8.4
0.21.0
5.8
0.91.9
6.7
0.02.314.5
0.0
0.92.8
0.0
0.0
3.1
0.2
0.5
3.9
0.01.3
7.9
0.41.2
5.7
0.31.6
6.7
0.31.7
5.0
0.01.2
7.3
0.3
0.6
4.3
0.72.8
5.8
0.01.2
8.3
0.016.518.5
0.21.0
8.6
Cigarette
and Tobacco
Admission
Cities
Alexandria
0.7
0.4
0.6
0.6
Bedford
0.12.3
0.82.0
Bristol1.01.4
0.5
0.7
Buena Vista2.0
0.6
0.5
0.0
Charlottesville
0.9
0.7
0.5
0.7
Chesapeake1.3
0.3
0.71.1
Colonial Heights1.0
0.5
0.0
0.0
Covington1.11.2
0.3
0.6
Danville2.21.5
0.4
0.0
Emporia
0.71.4
0.3
0.0
Fairfax
0.51.4
0.3
0.9
Falls Church
0.5
0.3
0.9
0.9
Franklin1.2
0.4
0.52.0
Fredericksburg
0.6
0.8
0.8
0.9
Galax
0.91.4
0.0
0.0
Hampton1.6
0.2
0.31.7
Harrisonburg1.2
0.8
0.61.3
Hopewell1.2
0.3
0.5
0.0
Lexington
0.8
0.6
0.6
0.0
Lynchburg1.4
0.5
0.4
0.9
Manassas
0.8
0.4
0.7
0.9
Manassas Park1.0
0.11.01.3
Martinsville1.91.6
0.4
0.8
Newport News1.2
0.2
0.51.3
Norfolk1.0
0.5
0.51.8
Norton
0.41.1
0.51.2
Petersburg1.2
0.3
0.4
0.5
Poquoson
0.0
0.11.2
0.3
Portsmouth
0.0
0.3
0.61.6
Radford1.61.1
0.8
0.8
Richmond
0.71.0
0.1
0.0
Roanoke1.1
0.6
0.41.5
Salem1.1
0.5
0.6
0.8
Staunton1.3
0.8
0.81.0
Suffolk1.3
0.2
0.91.1
Virginia Beach1.1
0.3
0.01.4
Waynesboro1.2
0.6
0.81.4
Williamsburg
0.0
0.4
0.6
0.5
Winchester
0.7
0.9
0.4
0.4
Locality
Appendix C: Percentage Share of Total Local Taxes from Specific Sources, FY 2009 (continued)
Communication
Sales and Use
0.0
3.4
0.02.5
0.02.1
0.02.6
0.0
5.0
0.0
3.5
0.02.9
0.02.0
0.0
3.2
0.0
7.3
0.0
3.0
0.02.8
0.01.8
0.0
4.8
0.0
3.2
0.02.9
0.0
3.9
0.02.8
0.0
3.2
0.0
4.5
0.0
3.2
0.0
3.5
0.02.8
0.0
5.7
0.0
4.0
0.0
5.5
3.32.6
0.0
4.1
0.02.4
0.0
5.8
0.0
7.0
0.0
4.1
0.0
4.1
0.02.3
0.0
4.6
0.02.8
0.01.8
0.0
4.5
0.02.5
0.0
3.9
Natural
Resource
0.1
0.2
0.0
0.0
0.0
0.0
0.5
0.0
0.2
0.0
0.0
0.0
0.0
0.3
0.1
0.0
0.1
0.2
0.0
0.4
0.0
0.2
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.1
0.1
0.0
0.1
0.1
0.1
0.0
Other
366
Tax Rates 2010
Real
Property
Public Service
Corp. Property
Personal
Property
Machinery
and Tools
Merchants’
Capital
Local
Sales and Use
Consumer
Utility
Business
License
(BPOL)
Counties
Accomack100
48.42.621.32.5
0.011.4
3.6
0.3
Albemarle100
62.7
0.911.8
0.4
0.0
6.62.4
5.2
Alleghany100
36.4
3.410.5
34.4
0.0
3.71.62.3
Amelia100
51.91.424.8
0.8
0.0
7.32.72.2
Amherst100
45.92.017.1
6.31.210.4
3.21.4
Appomattox100
52.7
3.420.0
3.2
0.8
7.5
3.1
0.0
Arlington100
65.1
0.8
8.4
0.0
0.0
4.91.7
7.3
Augusta100
52.21.614.0
4.9
0.0
7.72.9
5.4
Bath100
35.8
49.71.6
0.0
0.0
7.1
0.0
0.0
Bedford100
60.11.818.5
3.2
0.5
6.32.0
0.0
Bland100
50.1
7.619.9
3.72.5
4.8
3.3
0.0
Botetourt100
54.5
3.113.310.1
0.0
5.51.62.3
Brunswick100
47.91.725.7
5.01.2
6.7
3.0
0.0
Buchanan10019.61.1
6.7
9.5
0.3
3.91.1
0.0
Buckingham100
54.6
3.222.52.0
0.9
5.1
3.0
0.0
Campbell100
39.92.618.014.1
0.0
9.92.7
4.2
Caroline100
54.4
4.619.6
0.9
0.0
5.02.0
3.9
Carroll100
59.12.613.0
3.5
0.8
6.32.8
0.0
Charles City100
67.82.716.91.9
0.3
5.02.0
0.0
Charlotte100
53.4
3.224.62.6
0.4
6.72.6
0.0
Chesterfield100
66.52.5
9.9
0.9
0.0
8.21.6
3.6
Clarke100
68.01.417.71.5
0.0
4.12.0
0.1
Craig100
63.32.115.71.5
0.3
4.1
3.1
0.0
Culpeper100
57.81.721.8
3.0
0.0
8.01.4
0.0
Cumberland100
55.8
4.222.31.0
0.0
4.42.11.3
Dickenson10026.21.8
5.0
4.5
0.4
3.51.4
0.0
Dinwiddie100
52.82.320.52.6
0.0
3.92.12.5
Essex100
61.91.515.1
0.3
0.613.21.8
0.0
Fairfax100
72.51.2
9.8
0.1
0.0
5.41.5
4.8
Fauquier100
69.9
3.614.4
0.5
0.0
4.71.21.1
Floyd100
65.61.512.01.4
0.4
5.9
3.1
0.0
Fluvanna100
60.4
9.816.6
0.0
0.0
4.42.1
0.0
Franklin100
64.91.312.7
0.91.3
7.11.8
0.0
Frederick100
44.41.122.0
5.6
0.0
9.4
3.3
5.1
Giles100
41.8
6.514.121.51.4
8.31.9
0.0
Gloucester100
58.11.017.3
0.0
0.0
8.71.7
3.4
Goochland100
63.81.519.01.1
0.0
6.41.11.5
Grayson100
60.81.215.21.1
0.5
6.3
4.4
0.0
Greene100
65.41.614.1
0.2
0.0
5.82.01.8
Greensville100
41.6
3.118.413.5
0.0
6.1
3.9
4.8
Halifax100
46.1
8.021.4
4.7
0.0
8.9
3.8
0.7
Hanover100
62.22.816.7
0.9
0.6
9.91.1
0.3
Henrico100
58.51.511.91.1
0.010.6
0.5
5.9
Henry100
38.61.810.710.9
0.010.9
7.9
4.7
Highland100
79.21.9
8.2
0.0
0.1
3.02.0
0.0
Isle of Wight100
49.72.417.616.4
0.0
4.51.9
0.8
James City100
64.11.111.1
3.7
0.0
6.5
0.0
4.5
King & Queen100
60.21.322.92.8
0.32.62.6
0.0
Locality
Total
0.7
0.1
0.0
0.0
0.1
0.0
0.0
0.4
0.0
0.0
0.4
0.1
0.2
0.1
0.5
0.0
0.0
0.2
0.0
0.0
0.7
0.1
0.0
0.0
0.1
0.3
0.0
0.0
0.1
0.0
0.1
0.0
0.3
0.0
0.0
0.8
0.0
0.7
0.0
0.0
0.2
0.4
0.0
0.0
0.0
0.0
0.3
0.0
Franchise
License
367
0.11.2
0.3
0.7
0.0
0.4
0.51.0
0.2
0.8
0.0
0.8
0.2
0.6
0.41.2
0.2
0.5
0.31.4
0.0
0.8
0.4
0.9
0.2
0.7
0.3
0.3
0.2
0.7
0.4
0.8
0.21.0
0.1
0.7
0.0
0.7
0.0
0.6
0.3
0.8
0.01.0
0.0
0.8
0.01.3
0.3
0.7
0.0
0.2
0.6
0.7
0.0
0.8
0.3
0.8
0.1
0.9
0.0
0.6
0.21.4
0.21.1
0.31.3
0.0
0.6
0.41.1
0.21.1
0.21.1
0.11.3
0.0
0.4
0.0
0.6
0.21.1
3.3
0.6
0.5
0.6
0.4
0.8
0.01.3
0.0
0.9
0.1
0.8
Motor
Recordation Vehicle
Bank
and Wills (Legal
License (Decal)
Franchise
Documents)
Counties
Accomack2.0
Albemarle1.9
Alleghany1.6
Amelia
3.9
Amherst2.7
Appomattox
3.1
Arlington
0.5
Augusta
0.1
Bath
0.6
Bedford
0.1
Bland2.2
Botetourt1.7
Brunswick
3.4
Buchanan
0.0
Buckingham
3.2
Campbell
3.7
Caroline2.0
Carroll2.6
Charles City
0.0
Charlotte
3.7
Chesterfield1.6
Clarke1.4
Craig
3.3
Culpeper1.2
Cumberland2.7
Dickenson
0.0
Dinwiddie1.8
Essex1.9
Fairfax
0.0
Fauquier1.3
Floyd
3.3
Fluvanna1.5
Franklin2.3
Frederick2.1
Giles1.3
Gloucester
0.0
Goochland1.6
Grayson
3.4
Greene2.0
Greensville2.7
Halifax1.4
Hanover
0.0
Henrico1.2
Henry2.8
Highland1.5
Isle of Wight1.2
James City
0.1
King & Queen
3.3
Locality
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transient Occupancy
(Lodging)
Restaurant
(Meals)
0.01.6
0.0
0.01.1
3.0
0.0
0.41.8
0.0
0.0
0.0
0.0
0.2
3.3
0.0
0.0
0.0
0.02.7
3.6
0.0
0.8
3.9
0.0
3.2
0.0
0.0
0.52.0
0.0
0.11.9
0.0
0.7
3.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.72.8
0.01.51.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.8
0.0
0.0
0.1
0.0
0.0
0.31.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.2
0.12.0
0.0
0.0
0.0
0.0
0.6
0.0
0.0
0.1
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.21.6
0.0
0.4
3.5
0.0
0.2
0.0
0.0
0.3
3.9
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.32.7
0.0
0.41.6
0.0
0.3
0.0
0.0
0.4
0.0
0.01.9
0.0
0.0
0.3
5.4
0.0
0.0
0.0
0.0
0.0
0.5
0.02.1
4.2
0.0
0.0
0.0
Cigarette
and Tobacco
Admission
Communication
Sales and Use
Other
0.0
3.9
0.4
0.02.6
0.3
0.02.31.2
0.0
3.1
0.5
0.0
5.2
0.0
0.0
5.4
0.0
0.01.12.8
0.0
4.5
0.1
0.01.1
0.2
0.0
3.2
0.0
0.02.3
0.5
0.02.3
0.4
0.0
4.3
0.0
50.92.3
4.0
0.0
4.0
0.0
0.0
3.7
0.0
0.02.9
0.0
0.0
4.5
0.5
0.02.2
0.5
0.01.8
0.4
0.02.6
0.0
0.02.4
0.2
0.0
3.4
0.3
0.0
3.8
0.0
0.0
5.0
0.0
54.32.5
0.1
0.0
3.5
4.3
0.02.9
0.0
0.02.5
0.2
0.02.3
0.0
0.0
5.7
0.1
0.0
3.6
0.0
0.0
4.4
0.0
0.01.5
0.0
0.02.0
0.5
0.0
3.0
0.3
0.02.4
0.2
0.0
5.0
0.0
0.02.7
0.0
0.02.5
0.8
0.0
4.1
0.0
0.0
3.4
0.0
0.02.7
0.4
0.0
4.9
0.0
0.02.5
0.2
0.0
3.3
0.3
0.01.3
0.2
0.0
3.0
0.0
Natural
Resource
368
Tax Rates 2010
Real
Property
Public Service
Corp. Property
Personal
Property
Machinery
and Tools
Merchants’
Capital
Local
Sales and Use
Consumer
Utility
Business
License
(BPOL)
Total counties100
DNR: Did not respond.
65.82.011.51.3
0.1
6.51.5
3.7
King George100
53.8
4.616.1
0.6
0.0
5.71.0
5.9
King William100
63.61.713.6
8.4
0.0
3.71.22.1
Lancaster100
75.3
0.911.4
0.0
0.7
8.6
0.0
0.0
Lee100
44.9
5.417.4
5.7
0.510.7
3.4
0.0
Loudoun100
74.61.910.0
0.1
0.0
5.3
0.92.9
Louisa100
54.727.9
8.6
0.6
0.7
4.01.1
0.3
Lunenburg100
46.31.9
34.3
3.21.0
6.02.9
0.0
Madison100
59.71.120.2
0.61.6
6.02.5
0.0
Mathews100
65.8
0.718.4
0.0
0.0
3.81.61.5
Mecklenburg100
44.72.627.52.61.412.42.2
0.0
Middlesex100
62.51.019.4
0.0
0.0
6.51.81.3
Montgomery100
67.31.911.0
3.11.410.31.0
0.0
Nelson100
71.32.4
9.9
0.0
0.0
4.12.1
0.1
New Kent100
67.02.115.1
0.0
0.0
4.21.0
3.1
Northampton100
67.71.813.0
0.3
0.6
6.21.8
0.1
Northumberland100
69.9
0.715.7
0.5
0.3
4.22.0
0.0
Nottoway100
49.8
3.820.32.4
0.011.91.91.8
Orange100
65.31.813.72.8
0.4
5.11.5
0.0
Page100
54.41.724.72.5
0.0
7.0
0.3
0.9
Patrick100
51.12.117.6
6.3
0.0
8.5
3.8
0.0
Pittsylvania100
51.4
4.117.2
3.8
0.7
5.12.8
0.0
Powhatan100
71.21.612.91.2
0.0
5.31.4
0.3
Prince Edward100
43.11.923.9
0.3
3.019.62.2
0.0
Prince George100
57.72.114.6
0.8
0.0
5.22.2
6.4
Prince William100
72.02.010.0
0.0
0.0
6.11.72.7
Pulaski100
46.52.115.9
9.2
0.010.62.52.1
Rappahannock100
73.91.013.9
0.0
0.0
3.31.3
0.0
Richmond100
52.82.221.0
0.2
0.815.62.1
0.0
Roanoke100
63.91.910.51.0
0.0
6.42.7
4.2
Rockbridge100
51.11.817.41.0
0.0
8.52.0
3.1
Rockingham100
52.11.214.817.21.4
6.11.3
0.0
Russell100
31.4
7.011.1
7.6
0.2
8.9
3.1
0.0
Scott
DNR
DNR
DNR
DNR
DNR
DNR
DNR
DNR
DNR
Shenandoah100
54.21.720.0
5.4
0.8
9.12.0
0.0
Smyth100
46.2
3.418.5
8.61.211.2
3.8
0.0
Southampton100
58.7
3.917.3
5.2
0.82.9
3.11.0
Spotsylvania100
58.71.415.7
0.6
0.0
8.71.42.3
Stafford100
69.01.111.9
0.1
0.4
5.21.8
0.0
Surry100
32.1
57.8
6.0
0.0
0.02.7
0.0
0.4
Sussex100
48.4
3.622.312.01.0
6.21.1
0.0
Tazewell100
42.72.616.9
4.3
3.516.12.7
0.0
Warren100
58.8
0.818.61.9
0.0
7.61.82.7
Washington100
50.22.512.9
6.3
0.016.7
3.0
0.0
Westmoreland100
62.11.020.21.1
0.4
4.52.3
0.0
Wise10025.91.312.1
8.52.6
8.51.7
0.0
Wythe100
43.22.915.2
9.01.814.6
3.0
0.0
York100
55.62.510.7
3.6
0.2
9.1
0.3
5.2
Locality
Total
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.1
0.0
0.0
0.5
0.0
0.1
0.0
0.0
0.1
0.0
0.6
0.1
0.3
0.5
0.0
0.2
0.0
0.3
0.0
0.4
0.0
0.4
0.1
DNR
0.1
0.8
0.0
0.5
0.1
0.1
0.0
0.1
0.0
0.3
0.0
0.3
0.0
0.0
Franchise
License
369
Total counties
DNR: Did not respond.
0.8
0.4
0.8
0.31.3
0.31.1
0.11.0
0.7
0.7
0.1
0.8
0.01.1
0.0
0.8
0.41.0
0.6
0.9
0.01.0
0.31.3
0.11.0
0.21.0
0.11.1
0.01.0
0.91.2
0.0
0.8
0.11.3
0.0
0.9
0.1
0.7
0.1
0.8
0.0
0.8
0.01.2
0.2
0.8
0.11.1
0.1
0.6
0.41.0
0.0
0.7
0.3
0.8
0.3
0.8
0.01.5
0.0
0.6
DNR
DNR
0.0
0.9
0.0
0.7
0.0
0.9
0.21.5
0.1
0.9
0.0
0.2
0.1
0.5
0.1
0.7
0.01.6
0.11.0
0.01.1
0.0
0.5
0.1
0.6
0.21.1
Motor
Recordation Vehicle
Bank
and Wills (Legal
License (Decal)
Franchise
Documents)
King George2.3
King William1.6
Lancaster1.3
Lee
4.3
Loudoun
0.6
Louisa
0.0
Lunenburg
0.1
Madison
0.1
Mathews2.4
Mecklenburg2.5
Middlesex2.2
Montgomery
0.8
Nelson1.7
New Kent1.8
Northampton1.5
Northumberland2.0
Nottoway2.1
Orange1.8
Page1.5
Patrick
4.1
Pittsylvania
5.3
Powhatan1.7
Prince Edward2.0
Prince George2.3
Prince William
0.9
Pulaski2.0
Rappahannock1.2
Richmond
0.0
Roanoke1.3
Rockbridge2.0
Rockingham1.6
Russell1.5
Scott
DNR
Shenandoah2.2
Smyth1.7
Southampton2.1
Spotsylvania1.6
Stafford1.1
Surry
0.4
Sussex2.1
Tazewell
0.1
Warren1.8
Washington2.2
Westmoreland
3.1
Wise
0.3
Wythe1.8
York1.4
Locality
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
DNR
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transient Occupancy
(Lodging)
Restaurant
(Meals)
Natural
Resource
Communication
Sales and Use
Other
0.0
0.9
0.9
0.52.5
0.5
0.0
0.5
3.3
0.01.82.8
0.0
0.0
0.4
0.02.1
0.0
0.0
0.0
0.0
0.0
0.5
0.3
0.0
0.0
0.02.4
3.8
0.2
0.0
0.6
0.0
0.01.4
0.9
0.0
0.1
0.0
0.0
0.7
0.0
0.0
0.0
0.0
0.0
3.3
0.5
0.0
0.02.3
0.0
4.2
0.0
0.0
0.0
0.0
0.0
4.2
0.0
0.0
0.1
0.0
0.02.4
0.5
0.0
0.0
0.0
0.0
3.5
0.3
0.0
0.1
0.3
0.01.6
0.2
0.01.82.6
0.02.3
0.0
0.0
0.02.0
0.02.4
0.0
0.01.31.8
0.0

Virginia Local Tax Rates, 2010 - Weldon Cooper Center for Public

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