Tax Facts Tax Facts General information about General information about

Fairfax County TaxesFairfax County Taxes

Effective July 1, 2014 Effective July 1, 2014 to June 30, 2015to June 30, 2015

What You Will Find:What You Will Find: Tax Deadlines Ways to Pay Personal Property Tax Vehicle Registration Real Estate Tax Tax Relief Tax Relief for Vets With Disabilities Business, Professional and Occupational License

(BPOL) Other Taxes and Fees Penalties The Budget: Where the money goes and where it

comes from

DeadlinesDeadlines Personal PropertyPersonal Property – Report by May 1. – Report by May 1. Pay by Pay by

Oct. 5 (2014 deadline is Monday, Oct. 6)Oct. 5 (2014 deadline is Monday, Oct. 6).. Real EstateReal Estate – First installment payment is – First installment payment is

due due July 28July 28; second installment payment is due ; second installment payment is 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 – File by April 1April 1, or Dec. 31 of the , or Dec. 31 of the following year for hardship or first-time filers.following year for hardship or first-time filers.

Dog LicensesDog Licenses – Renew by – Renew by Jan. 31Jan. 31..

Ways to Pay Ways to Pay Online at www.fairfaxcounty.gov/dta (check or credit Online at www.fairfaxcounty.gov/dta (check or credit

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

Pay Personal Property Tax (cash only) Pay Personal Property Tax (cash only) at at Shoppers Food locations in Northern Virginia – pay Shoppers Food locations in Northern Virginia – pay exact amount due in cash at customer service desk; a exact amount due in cash at customer service desk; a $1.25 processing fee will be charged by Global Express $1.25 processing fee will be charged by Global Express for each bill paid. For additional participating vendors for each bill paid. For additional participating vendors go to www.globalexpress.net, click on store locator.go to www.globalexpress.net, 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 (car) taxes Real estate and personal property (car) taxes

can be paid at any of the following can be paid at any of the following banks in banks in Fairfax County Fairfax County only:only:– Bank of America: check or cashBank of America: check or cash– SunTrust: check or cash SunTrust: check or cash – Wells Fargo no longer accepts Fairfax

County tax payments at branch offices.

There are several other convenient ways to pay. Go online to

www.fairfaxcounty.gov/dta

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

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

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

Vehicles normally garaged in Fairfax County but Vehicles normally garaged in Fairfax County but displaying out-of-state license plates may be subject displaying out-of-state license plates may be subject to an additional “No Plate” tax and penalty of $350. to an additional “No Plate” tax and penalty of $350. This amount is not prorated. In most cases, Virginia This amount is not prorated. In most cases, Virginia license plates must be obtained from DMV within 30 license plates must be obtained from DMV within 30 days of establishing residencydays of establishing residency. .

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

Download an appeal form from Download an appeal form from www.fairfaxcounty.gov/dta .www.fairfaxcounty.gov/dta .

The personal property tax rate is $4.57 per $100 The personal property tax rate is $4.57 per $100 of assessed value.of assessed value.

Personal Property Tax Personal Property Tax

If you have moved in or out of Fairfax County, or If you have moved in or out of Fairfax County, or sold your car, your personal property bill will be sold your car, your personal property bill will be calculated on a monthly basis. To learn more, go calculated on a monthly basis. To learn more, go to www.fairfaxcounty.gov/dta.to www.fairfaxcounty.gov/dta.

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

New to Virginia? New residents must follow the New to Virginia? New residents must follow the state’s title and registration deadline and state’s title and registration deadline and requirements within 30 days. requirements within 30 days.

Personal Property Tax Personal Property Tax

Vehicle RegistrationVehicle Registration There is a $33 local vehicle registration fee There is a $33 local vehicle registration fee

($38 for vehicles over 4,000 pounds). ($38 for vehicles over 4,000 pounds). There is There is no county windshield decal to purchase or no county windshield decal to purchase or display.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 are correct with the Virginia department of are correct with the Virginia department of Motor Vehicles at www.dmvnow.com.Motor Vehicles at www.dmvnow.com.

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

property and mobile homes based on 100 property and mobile homes based on 100 percent of the fair market value as of percent of the fair market value as of Jan. 1, 2014.Jan. 1, 2014.

The 2014 (Fiscal Year 2015) base real estate The 2014 (Fiscal Year 2015) base real estate tax rate is $1.09 per $100 of assessed value.tax rate is $1.09 per $100 of assessed value.

Commercially zoned or used properties are Commercially zoned or used properties are subject to an additional $0.125 tax for the subject to an additional $0.125 tax for the countywide transportation district. countywide transportation district.

Other tax rates or fees may apply. Information Other tax rates or fees may apply. Information on other special tax districts can be found at on other special tax districts can be found at www.fairfaxcounty.gov/dta/realestatetax_taxratewww.fairfaxcounty.gov/dta/realestatetax_taxrates.htm.s.htm.

Real Estate TaxReal Estate Tax

Tax ReliefTax Relief Property owners 65 or older or individuals who Property owners 65 or older or individuals who

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

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

For more information on tax relief, go online to For more information on tax relief, go online to www.fairfaxcounty.gov/dta or call 703-222-8234, www.fairfaxcounty.gov/dta or call 703-222-8234, TTY 703-222-7594TTY 703-222-7594..

Tax Relief for Vets with Tax Relief for Vets with DisabilitiesDisabilities Veterans with disabilities Veterans with disabilities who qualify who qualify

may be exempt from Real Estate Tax and may be exempt from Real Estate Tax and eligible for reduced Personal Property (car) eligible for reduced Personal Property (car) Tax relief. For more information, go to Tax relief. For more information, go to ww.fairfaxcounty.gov/dtaww.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 file a Between $10,001 and $50,000 must file a

BPOL application and pay a $30 license fee.BPOL application and pay a $30 license fee. Between $50,001 and $100,000 pay a $50 Between $50,001 and $100,000 pay a $50

license fee.license fee. More than $100,000 pay the BPOL tax rate More than $100,000 pay the BPOL tax rate

for the particular categories.for the particular categories.

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

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

Businesses located in the City of Fairfax, City Businesses located in the City of Fairfax, City of Falls Church and the towns of Clifton, of Falls Church and the towns of Clifton, Herndon and Vienna are not subject to the Herndon and Vienna are not subject to the Fairfax County BPOL tax. Contact those Fairfax County BPOL tax. Contact those localities directly.localities 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%. 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 – 4.3%; regional transportation/NVTA 0.7%; Fairfax County – 1%.

Cigarette: 30 cents per pack.

More on next page.

Effective July 1, 2014:

More - Other Taxes and More - Other Taxes and Fees Fees Hotel/Motel: 6%: 2% general; 2% tourism; 2% regional

transportation/NVTA (Towns only 4%: 2% tourism; 2% regional transportation/NVTA. In addition, individual towns may also levy their own hotel/motel tax.)

Recordation: 8.33 cents per $100 value on sales. (Six cents per $100 on refinanced mortgages.)

Grantors Tax: County - $0.05 per $100 on value of deeds; Regional transportation/NVTA - $0.15 per $100 on value of deeds.

Dog Licenses: $10. Required for all dogs four months or older.

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

FY 2015 Budget General FY 2015 Budget General FundFund

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

Where the Money Comes From…

Where the Money Goes…