Tax Rates


  • Real Estate Tax - $1.090 per $100 of assessed value. See our Real Estate - Tax Rates and Fees page for more information about other tax district rates and service charges.

  • Stormwater Management - $0.0225 per $100 of assessed value.

  • 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 qualified disabled veterans
    • 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 and Use Tax - Statewide 5% on telephone services (land line, post-paid wireless, internet, and long-distance calling) and cable/satellite television and radio services. Statewide E-911 fee 75 cents per land line or cell phone. Statewide E-911 fee 50 cents per pre-paid retail wireless calling service purchase. Cable public rights-of-way fee 83 cents per subscriber per month.

  • 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: $0.56 plus the rate of $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: $0.56 plus the rate of $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: $0.845 plus the rate of $0.04794 per CCF

    Minimum tax is $0.845 per bill

    Maximum tax is $300 per bill

    Gas - Nonresidential Interruptible: Based on consumption: $4.50 plus the rate of $0.00563 per CCF

    Minimum tax is $4.50 per meter

    Maximum tax is $300 per meter

    Electricity - Residential: Based on consumption: $0.56 plus the rate of $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: $0.56 plus the rate of $0.00323 per kW

    Minimum tax is $0.56 per dwelling unit

    Maximum tax is $4.00 per dwelling unit

    Electricity - Commercial: Based on consumption: $1.15 plus the rate of $0.00594 per kWh

    Minimum tax is $1.15 per bill

    Maximum tax is $1,000 per bill

    Electricity - Industrial: Based on consumption: $1.15 plus the rate of $0.00707 per kWh

    Minimum tax is $1.15 per bill

    Maximum tax is $1,000 per bill

  • Sales and Use tax: General Sales: Virginia - 4.3%; Fairfax County - 1%; plus an additional 0.7% state tax for transportation. Food purchased for home consumption: Virginia - 1.5%, Fairfax County - 1%. The Virginia Department of Taxation uses Federal Information Processing Standards (FIPS) codes to identify where a business is located and where their sales take place. FIPS codes are a standardized set of numeric codes to ensure uniform identification of geographic entities such as cities, counties and towns. Use the Virginia Department of Taxation's FIPS Lookup tool to determine your correct code.

  • Cigarette tax: $0.30 per pack

  • Gasoline tax: Virginia - 2.1% on sales price charged by fuel distributors to retail dealers in Northern Virginia Transportation District for commuter mass transit system.

  • Hotel and motel tax: 6% (2% for general transient occupancy tax, 2% for tourism, and 2% for regional transportation). Towns: 4%; this 4% comes to the county (2% for tourism and 2% for regional transportation). This is in addition to the taxes already levied by the towns: 6% in Herndon and 3% in Vienna).

  • Grantor's Tax: $0.15 per $100 of value on deeds (for transportation).

  • Recordation: Home Sales: $0.0833 per $100 value on deeds. Refinances: $0.06 per $100 value on deeds.

  • Dog Licenses - $10, required for all dogs four months of age or older.


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