FY 2015 Tax Facts General Information About Fairfax County Taxes Effective July 1, 2014 to June 30, 2014

1. Tax Facts
General information about
Fairfax County Taxes
Effective July 1, 2014
to June 30, 2015

2. 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

3. Deadlines
 Personal Property – Report by May 1. Pay by Oct. 5
(2014 deadline is Monday, Oct. 6).
 Real Estate – First installment payment is
due July 28; second installment payment is due Dec. 5.
 B.P.O.L. – File and pay by March 1, or within
75 days for new business.
 Tax Relief – File by April 1, or Dec. 31 of the following
year for hardship or first-time filers.
 Dog Licenses – Renew by Jan. 31.

4. Ways to Pay
 Online at www.fairfaxcounty.gov/dta (check or credit
card)
(A service fee is charged for credit card payments.)
 Phone (credit card) at 703-222-6740, TTY 711. (A service
fee is charged for credit card payments.)
 Pay Personal Property Tax (cash only) at Shoppers
Food locations in Northern Virginia – pay exact amount
due in cash at customer service desk; a $1.25
processing fee will be charged by Global Express for
each bill paid. For additional participating vendors go to
www.globalexpress.net, click on store locator.
 More ways to pay on next slide…

5. More Ways to Pay
 Real estate and personal property (car) taxes can
be paid at any of the following banks in Fairfax
County only:
– Bank of America: 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

6. Personal Property Tax
 A tax on cars, trucks, motor homes, motorcycles,
trailers, campers, boats, outboard motors, planes and
business personal property.
 Tax applies if a vehicle is normally garaged/parked in
the county, even if registered in another state.
 Vehicles normally garaged in Fairfax County but
displaying out-of-state license plates may be subject to
an additional “No Plate” tax and penalty of $350. This
amount is not prorated. In most cases, Virginia license
plates must be obtained from DMV within 30 days of
establishing residency.

7.  For most vehicles, personal property tax is based on
the clean trade-in value in the National Automobile
Dealers Association’s Used Car Guide published
in January.
 Download an appeal form from
www.fairfaxcounty.gov/dta .
 The personal property tax rate is $4.57 per $100 of
assessed value.
Personal Property Tax

8.  If you have moved in or out of Fairfax County, or sold
your car, your personal property bill will be calculated
on a monthly basis. To learn more, go to
www.fairfaxcounty.gov/dta.
 New to Fairfax County? Bought or leased a car? You
have 60 days to register your vehicle/s.
 New to Virginia? New residents must follow the state’s
title and registration deadline and requirements within
30 days.
Personal Property Tax

9. Vehicle Registration
 There is a $33 local vehicle registration fee ($38 for
vehicles over 4,000 pounds). There is no county
windshield decal to purchase or display.
 Residents within towns of Clifton and Herndon must
purchase and display town decals. In Vienna,
residents must pay a town vehicle registration fee.
 Make sure your address and vehicle jurisdiction are
correct with the Virginia department of Motor
Vehicles at www.dmvnow.com.

10. Real Estate Tax
 A tax on the assessed value of real estate property
and mobile homes based on 100 percent of the fair
market value as of
Jan. 1, 2014.
 The 2014 (Fiscal Year 2015) base real estate tax
rate is $1.09 per $100 of assessed value.

11.  Commercially zoned or used properties are subject to
an additional $0.125 tax for the countywide
transportation district.
 Other tax rates or fees may apply. Information on other
special tax districts can be found at
www.fairfaxcounty.gov/dta/realestatetax_taxrates.htm.
Real Estate Tax

12. Tax Relief
 Property owners 65 or older or individuals who are
permanently and totally disabled may qualify for
relief from some taxes and fees based on income
and assets.
 Some active duty military personnel and spouses
are exempt from personal property tax. (See next
slide for disabled veterans.)
 For more information on tax relief, go online to
www.fairfaxcounty.gov/dta or call 703-222-8234,
TTY 703-222-7594.

13. Tax Relief for Vets with
Disabilities
 Veterans with disabilities who qualify may be
exempt from Real Estate Tax and eligible for
reduced Personal Property (car) Tax relief. For
more information, go to ww.fairfaxcounty.gov/dta

14. Business, Professional and
Occupational License (BPOL)
Businesses with gross receipts:
 Between $10,001 and $50,000 must file a BPOL
application and pay a $30 license fee.
 Between $50,001 and $100,000 pay a $50 license
fee.
 More than $100,000 pay the BPOL tax rate for
the particular categories.

15.  Businesses with gross receipts of $10,000 or less do
not need to file for a business license.
 License applications must be filed and paid by
March 1 of each year or within 75 days of the
business start date.
 Businesses located in the City of Fairfax, City of
Falls Church and the towns of Clifton, Herndon and
Vienna are not subject to the Fairfax County BPOL
tax. Contact those localities directly.

16. 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:

17. More - Other Taxes and 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.

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

19. FY 2015 Budget General Fund
 Click Links Below For Budget Charts:
Where the Money Comes From…
Where the Money Goes…