Tax Facts Tax Facts General information about General information about

Fairfax County TaxesFairfax County Taxes

Effective July 1, 2011 Effective July 1, 2011 to June 30, 2012to June 30, 2012

DeadlinesDeadlines Personal PropertyPersonal Property – Report by May 1. – Report by May 1. Pay by Oct. 5Pay by Oct. 5.. Real EstateReal Estate – First installment payment is – First installment payment is

due due July 28July 28; second installment payment is ; second installment payment is due due Dec. 5Dec. 5..

B.P.O.L.B.P.O.L. – File and pay by – File and pay by March 1March 1, or within , or within

75 days for new business.75 days for new business. Tax ReliefTax Relief – File by April 1, or Dec. 31 of the – File by April 1, or Dec. 31 of the

following year for hardship or first filers.following year for hardship or first filers. Dog LicensesDog Licenses – Renew by – Renew by Jan. 31Jan. 31. .

Ways to Pay Ways to Pay Online (check or credit card) (check or credit card)

(A service fee is charged for credit card payments.)(A service fee is charged for credit card payments.) PhonePhone (credit card) at 703-222-6740, TTY 711. (credit card) at 703-222-6740, TTY 711.

( A service fee is charged for credit card payments.)( A service fee is charged for credit card payments.)

Pay Personal Property Tax (only) with cashPay Personal Property Tax (only) with cash at Shoppers Food & Pharmacy locations in at Shoppers Food & Pharmacy locations in Northern Virginia – pay at customer service desk. Northern Virginia – pay at customer service desk. For additional participating vendors go to For additional participating vendors go to www.globalexpress.net, click on store locator., click on store locator.

More ways to pay on next slide…More ways to pay on next slide…

More Ways to Pay More Ways to Pay Real estate and personal property Real estate and personal property

(car) taxes can be paid at any of (car) taxes can be paid at any of the following the following banks in Fairfax banks in Fairfax County County only:only:– Bank of America (check or cash)Bank of America (check or cash)– SunTrust (check or cash) SunTrust (check or cash) – Wachovia (checks; cash from Wachovia (checks; cash from

Wachovia customers only) Wachovia customers only)

Personal Property Tax Personal Property Tax A tax on cars, trucks, motor homes, A tax on cars, trucks, motor homes,

motorcycles, trailers, campers, boats, motorcycles, trailers, campers, boats, outboard motors, planes and business outboard motors, planes and business personal property.personal property.

Tax applies if a vehicle is normally Tax applies if a vehicle is normally garaged/parked in the county, even if garaged/parked in the county, even if registered in another state.registered in another state.

For most vehicles, personal property For most vehicles, personal property tax is based on the clean trade-in tax is based on the clean trade-in value in the National Automobile value in the National Automobile Dealers Association’s Used Car Guide Dealers Association’s Used Car Guide published published in January. in January.

Download an Download an appeal form.. The personal property tax rate is The personal property tax rate is

$4.57 per $100 of assessed value.$4.57 per $100 of assessed value.

Personal Property Tax Personal Property Tax

If you have moved in or out of Fairfax If you have moved in or out of Fairfax County, or sold your car, your personal County, or sold your car, your personal property bill will be calculated on a property bill will be calculated on a monthly basis. monthly basis. Prorate your bill. .

New to Fairfax County? Bought or leased a New to Fairfax County? Bought or leased a car? You have 60 days to car? You have 60 days to register your vehicle/s. .

Personal Property Tax Personal Property Tax

Vehicle RegistrationVehicle Registration Effective July 1, 2010, there is a $33 local Effective July 1, 2010, there is a $33 local

vehicle registration fee ($38 for vehicles over vehicle registration fee ($38 for vehicles over 4,000 pounds). 4,000 pounds). There is no county There is no county windshield decal to purchase or display.windshield decal to purchase or display.

Residents within towns of Clifton and Herndon Residents within towns of Clifton and Herndon must purchase and display town decals. In must purchase and display town decals. In Vienna, residents must pay a town vehicle Vienna, residents must pay a town vehicle registration fee.registration fee.

Make sure your address and vehicle jurisdiction Make sure your address and vehicle jurisdiction is correct with the Virginia department of Motor is correct with the Virginia department of Motor Vehicles at Vehicles at www.dmvnow.com

Real Estate TaxReal Estate Tax A tax on the assessed value of real A tax on the assessed value of real

estate property and mobile homes estate property and mobile homes based on 100 percent of the fair based on 100 percent of the fair market value as of market value as of Jan. 1, 2011.Jan. 1, 2011.

The 2011 base real estate tax rate is The 2011 base real estate tax rate is $1.07 per $100 of assessed value, plus $1.07 per $100 of assessed value, plus $0.015 for stormwater maintenance.$0.015 for stormwater maintenance.

Commercially zoned or used properties Commercially zoned or used properties are subject to an additional $0.11 tax for are subject to an additional $0.11 tax for the countywide transportation district. the countywide transportation district.

Other tax rates or fees may apply. Other tax rates or fees may apply. Information on other special tax districts.Information on other special tax districts.

Real Estate TaxReal Estate Tax

Tax ReliefTax Relief Residents 65 or older or individuals who are Residents 65 or older or individuals who are

permanently and totally disabled may permanently and totally disabled may qualify for relief from some taxes and fees qualify for relief from some taxes and fees based on income and assets.based on income and assets.

Some active duty military personnel and Some active duty military personnel and spouses are exempt from personal property spouses are exempt from personal property tax. (see next slide for disabled veterans.)tax. (see next slide for disabled veterans.)

For more information on tax relief, go online For more information on tax relief, go online or call 703-222-8234, TTY 703-222-7594.or call 703-222-8234, TTY 703-222-7594.

New in 2011 - Tax ReliefNew in 2011 - Tax Relief Disabled veterans Disabled veterans who qualify who qualify

may be exempt from Real Estate may be exempt from Real Estate Tax and eligible for Personal Tax and eligible for Personal Property (car) Tax relief. For more Property (car) Tax relief. For more information, go to information, go to www.fairfaxcounty.gov/dta. www.fairfaxcounty.gov/dta.

Business, Professional and Business, Professional and Occupational License Occupational License (BPOL)(BPOL)Businesses with gross receipts:Businesses with gross receipts: Between $10,001 and $50,000 must Between $10,001 and $50,000 must

file a BPOL application and pay a $30 file a BPOL application and pay a $30 license fee.license fee.

Between $50,001 and $100,000 pay Between $50,001 and $100,000 pay a $50 license fee.a $50 license fee.

More than $100,000 pay the BPOL More than $100,000 pay the BPOL tax rate for the particular categories.tax rate for the particular categories.

Businesses with gross receipts of Businesses with gross receipts of $10,000 or less do not need to file for $10,000 or less do not need to file for a business license.a business license.

License applications must be filed and License applications must be filed and paid by March 1 of each year or within paid by March 1 of each year or within 75 days of the business start date.75 days of the business start date.

Businesses located in the City of Businesses located in the City of Fairfax, City of Falls Church and the Fairfax, City of Falls Church and the towns of Clifton, Herndon and Vienna towns of Clifton, Herndon and Vienna are not subject to the Fairfax County are not subject to the Fairfax County BPOL tax. Contact those localities BPOL tax. Contact those localities directly.directly.

Other Taxes and Fees Other Taxes and Fees Consumer Utilities Taxes:

• Residential gas and electric: Maximum tax is $4 per month• Commercial electric: Maximum tax is $1,000 per month• Commercial gas: Maximum tax is $300 per month

Communication Sales and Use Tax: Statewide 5 percent Communications Sales and Use Tax is levied on landline, wireless and Internet telephone services, as well as, satellite TV and radio. Also included in this tax is a charge of $0.75 per line per month for E-911.

Sales: State - 4 percent; Fairfax County - 1 percent Cigarette: 30 cents per pack Gasoline: State - 2 percent (Metrorail and Metrobus) Hotel/Motel: 4 percent (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 3 percent in Vienna).

Recordation: 8.33 cents per $100 value on deeds Dog Licenses: $10. Required for all dogs four months of age or

older.

Effective July 1, 2011:

PenaltiesPenalties Penalties include late filing penalties Penalties include late filing penalties

for the late registration of personal for the late registration of personal property; and late payment property; and late payment penalties for any tax not paid by the penalties for any tax not paid by the prescribed due date. Interest also is prescribed due date. Interest also is charged in addition to late charged in addition to late penalties. Overdue taxes are penalties. Overdue taxes are subject to collection actions and subject to collection actions and additional collection fees.additional collection fees.

FY 2012 Budget General FY 2012 Budget General FundFund

Click Links Below For Budget Click Links Below For Budget Charts:Charts:

Where the Money Comes From…Where the Money Comes From…

Where the Money Goes…Where the Money Goes…