Business Personal Property

  • Business personal property that is located in the County as of January 1 each year must be declared on County tax forms. The filing deadline is May 1 and the tax payment deadline is October 5 of each year.

  • Business personal property is depreciated and taxed based on a percentage of original cost. Examples of business personal property include desks and chairs, computer hardware, specialized tools, machinery, and equipment. (Company-owned vehicles are subject to the filing requirements for Motor Vehicles.)

  • Tax on business personal property (except motor vehicles) is not prorated.

  • Most business property (except computer equipment) is assessed at 80% of the original cost for the first year of ownership and 10% less each succeeding year until it reaches a floor of 20%.

  • Computer equipment is assessed at 50% of the original cost the first year, 35% the second year, 20% the third year, 10% the fourth year, and 2% for all computer equipment acquired in the fifth year and all prior years.

  • The current tax rate for personal property in Fairfax County is $4.57 for each $100 of assessed value.

  • If you believe that your business personal property has been over-assessed, you can appeal the assessment. For more information call 703-222-8234 [TTY 711].


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