This document provides information about various taxes in Fairfax County, Virginia including deadlines, payment options, and rates for personal property, real estate, business licenses, and other taxes. It outlines tax relief programs and penalties for late payments. The document also includes brief summaries of the county's budget sources and expenditures.

1. Tax Facts
General information about
Fairfax County Taxes
Effective July 1, 2013
to June 30, 2014

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 (2013 deadline is Monday, Oct. 7).
 Real Estate – First installment payment is
due July 28 (extended to July 29 in 2013; 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 (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 (only) with
cash 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: checks; cash from Wells
Fargo customers only.

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.
 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.
Prorate your bill.
 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, 2013.
 The 2013 (Fiscal Year 2014) base real
estate tax rate is $1.085 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.
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
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
www.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, 2013:

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 mortgages/refinancing.)
 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 2014 Budget General Fund
 Click Links Below For Budget Charts:
Where the Money Comes From…
Where the Money Goes…