Boats, Trailers, and Mobile Homes
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Boats, boat motors, trailers, mobile homes, and airplanes that are
parked, docked or normally kept in the County as of January 1 each year
must be declared on County tax forms. The filing deadline is May 1.
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With the exception of mobile homes, taxes on these properties are not
prorated. This means that the property is taxed for the full year if it
has situs in the County on January 1 of the tax year. Situs is the
normal location where the property is parked or from which the property
is operated. Merely moving the property to another location on January
1 with the intent to return to the County does not change the
property's taxable situs.
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Mobile homes are prorated on a quarterly basis if they are moved into
the County after January 1. A property tax return on mobile homes must
be filed within 60 days of the date the mobile home attains situs. The
tax on mobile homes is not prorated when the owner sells or moves the
home out of the County.
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Valuation is as of January 1 of the tax year. For property other than
mobile homes, valuation is based on a depreciating percentage of
original cost from 60% to 20%. Mobile homes are valued at market value
based on sales data and may be supplemented by valuation from a
recognized pricing guide.
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The tax rate for
personal property in Fairfax County is $4.57 for each $100 of assessed
value. However, mobile homes are taxed at the real property tax rate. For tax year 2013, the real estate
rate is $1.085 for each $100 of assessed value. Airplanes and boats are
taxed at $0.01 for each $100 of assessed value.
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Tax bills are mailed during the late summer and are due on Oct. 5 of
each year. Only properties that generate a tax bill over $5 are due and
payable. Below that amount, tax bills are not generated.
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