2013 Tax Facts: General Information about Fairfax County Taxes

1. Tax Facts
General information about
Fairfax County Taxes
Effective July 1, 2012
to June 30, 2013

2. Deadlines
 Personal Property – Report by May 1. Pay by
Oct. 5.
5.
 Real Estate – First installment payment is
due The first installment is due July 28 (extended
to July 30 in 2012, since July 28 is a Saturday);
Saturday);
second installment payment is due Dec. 5. 5.
 B.P.O.L. – File and pay by March 1, or within
1,
75 days for new business.
 Tax Relief – File by April 1, or Dec. 31 of the
following year for hardship or first-time filers.
first-
 Dog Licenses – Renew by Jan. 31. 31.

3. 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.
703-222-
( 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) 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,
www.globalexpress.net, click on store locator.
 More ways to pay on next slide…

4. 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.

5. 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.
 A Motor Vehicle License Plate Tax of $100 is
imposed annually on owners of motor vehicles in
Fairfax County that do not properly display Virginia
license plates.

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

7. Personal Property Tax
 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.
bill.
 New to Fairfax County? Bought or leased a car?
You have 60 days to register your vehicle/s.
vehicle/s.

8. 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
is correct with the Virginia department of
Motor Vehicles at www.dmvnow.com

9. 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, 2012.
 The 2012 (Fiscal Year 2013) base real
estate tax rate is $1.075 per $100 of
assessed value.

10. Real Estate Tax
 Commercially zoned or used properties are
subject to an additional $0.11 tax for the
countywide transportation district.
 Other tax rates or fees may apply. Information
on other special tax districts.
districts.

11. Tax Relief
 Residents 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.
703-222- 703-222-

12. Tax Relief for Disabled Vets
 Disabled veterans 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.
www.fairfaxcounty.gov/dta.

13. 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.

14.  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.

15. Other Taxes and Fees
Effective July 1, 2012:
 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.

16. 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.

17. FY 2013 Budget General Fund
 Click Links Below For Budget Charts:
Where the Money Comes From…
Where the Money Goes…