Commercial Transportation Tax

The 2007 Session of the Virginia General Assembly enacted state legislation that provided a number of new sources of revenue for transportation purposes. Among other things, that legislation established a separate classification for certain commercial and industrial property within the Northern Virginia Transportation Authority (“NVTA”) and the Hampton Road Transportation Authority. Localities within those two transportation authorities may now impose a property tax on commercial and industrial property and the revenues from any such levy must be used exclusively for transportation purposes that benefit the locality imposing the levy.

Fairfax County lies within the boundaries of NVTA, and pursuant to that 2007 state legislation, the County is authorized by law to separately classify certain commercial and industrial property for the transportation tax. On September 10, 2007 and as amended on December 3, 2007, the Fairfax County Board of Supervisors advertised and held public hearings to adopt a local ordinance to implement that new classification.

State law allows a maximum rate of up to 12.5 cents per $100 of assessed valuation to be levied for this tax. The revenue raised is used for transportation purposes in Fairfax County, subject to appropriation by the Board of Supervisors. This tax is collected at the same time and on the same bill as normal General Fund taxes (i.e., in two installments, due July 28 and December 5).

Residentially used properties, including Apartments, Mobile Home, and Senior Care properties are not subject to this tax levy. All commercial and industrially used parcels, including vacant land parcels that have a commercial/industrial zoning, will be subject to this tax levy. If a parcel has a residential zoning, but is used for commercial/industrial purposes, it will also be subject to the tax levy. If a property is being used for both residential and commercial/industrial uses (mixed use), the portion of the property used for commercial/industrial uses will be subject to the tax levy.

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