Taxes and Revenue - Fairfax County, Virginia


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Tax Rates

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Real Estate Tax - $0.92 per $100 of assessed value (Special tax district rates and service charges may also apply).
Car Tax - $4.57 per $100 of assessed value except for properties included in the special subclass for personal property taxation. For properties in this special subclass, the tax rate is $0.01 per $100 of assessed value. Property types included in this special subclass are as follows:
- privately-owned vans used for van pools
- vehicles belonging to volunteer fire and rescue squad members
- vehicles specifically equipped for the handicapped
- automobiles and pick-up trucks owned by certain qualifying elderly and disabled individuals
- vehicles owned by auxiliary police officers
- vehicles owned by auxiliary deputy sheriffs
- aircraft and flight simulators
- antique motor vehicles
- boats
- certain property owned by homeowners' associations
Business Personal Property Tax - $4.57 per $100 of assessed
value.
Business, Professional & Occupational License Tax - Businesses whose gross receipts are $10,000 or less pay no tax. Businesses whose gross receipts are between $10,001 and $50,000 pay $30 (non -proratable); between $50,001 and $100,000 pay $50 (non-proratable). Businesses with gross receipts in excess of $100,001 pay based on specific tax rates per each $100 of gross receipts.

Communications Sales Tax - 5% (effective January 1, 2007). Replaces local utility tax on landline and wireless telephone service.

Consumer utilities taxes: Consumer utility tax on consumers of natural gas and electricity is calculated based on usage (kilowatt hours for electricity or per 100 cubic feet for gas). Utility tax rates are summarized below:

Gas - Residential: Based on consumption: $0.05259 per CCF

Minimum tax is $0.56 per bill

Maximum tax is $4.00 per bill

Gas - Master Metered Apartments: Based on consumption: $0.01192 per CCF

Minimum tax is $0.56 per dwelling unit

Maximum tax is $4.00 per dwelling unit

Gas - Nonresidential: Based on consumption: $0.04794 per CCF

Minimum tax is $0.845 per bill

Maximum tax is $300 per bill

Gas - Nonresidential Interruptible: Based on consumption: $0.00563 per CCF

Minimum tax is $4.50 per meter

Maximum tax is $300 per meter

Electricity - Residential: Based on consumption: $0.00605 per kWh

Minimum tax is $0.56 per bill

Maximum tax is $4.00 per bill

Electricity - Master Metered Apartments: Based on consumption: $0.00323 per kWh

Minimum tax is $0.56 per dwelling unit

Maximum tax is $4.00 per dwelling unit

Electricity - Commercial: Based on consumption: $0.00594 per kWh

Minimum tax is $1.15 per bill

Maximum tax is $1,000 per bill

Electricity - Industrial: Based on consumption: $0.00707 per kWh

Minimum tax is $1.15 per bill

Maximum tax is $1,000 per bill

Sales tax: Virginia - 4%; Fairfax County - 1%
Cigarette tax: 30 cents per pack
Gasoline tax: Virginia - 2%, for Metrorail and Metrobus
Hotel and motel tax: 4% (towns: 2 percent; note: this 2 percent comes to the County. This is in addition to the taxes already levied by the towns: 6 percent in Herndon and 4 percent in Vienna).
Recordation: 8.33 cents per $100 value on deeds.

Dog Licenses - $5/infertile; $10/fertile. Required for all dogs four months of age or older.