- 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.
- 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.
- 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.
- Valuation is as of January 1 of the tax year. For property other than mobile homes, valuation is based on a percentage or percentages of original cost beginning with 60% the first year, 50% the second year, 40% the third year, 30% the fourth year, and 20% for the fifth and succeeding years. Mobile homes are valued at market value based on sales data and may be supplemented by valuation from a recognized pricing guide.
- 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 of
$0.92 for each $100 of assessed value. Airplanes and boats
are taxed at $0.01 for each $100 of assessed value.
- 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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