Tax Rates

Classification Rate Per $100 of Assessed Valuation
Real Estate
(Section 58.1-3200, Code of Virginia (1950), as amended.)
 0.97
Tangible Personal Property
(Section 58.1-3500, Code of Virginia (1950), as amended. Includes all other classifications of personal property not specifically enumerated.)		 6.46
Boats or watercraft
(Section 58.1-3506(A) (1.a), (1.b), (12), (28), (29), Code of Virginia (1950), as amended.)
.0001
Motor Vehicles Specially Equipped for the Disabled
(Section 58.1-3506(A)(14), Code of Virginia (1950), as amended.)
.10
Personal Property Volunteer Fire & Rescue
(Section 58.1-3506(A) (15), (16), Code of Virginia (1950), as amended.)
.0001
Camping trailers and recreational vehicles
(Section 58.1-3506(A) (18), (30), Code of Virginia (1950), as amended.)
5.49
One motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans Services. In order to qualify, the veteran shall provide a written statement to the commissioner of the revenue or other assessing officer from the Department of Veterans Services that the veteran has been so designated or classified by the Department of Veterans Services as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of § 46.2-739
(Section 58.1-3506(A)(19), Code of Virginia (1950), as amended.)
.0001
Motor Carrier Transportation
(Section 58.1-3506(A)(25), Code of Virginia (1950), as amended.)
.0001
All tangible personal property employed in a trade or business other than that described in Virginia Code § 58.1-3503(A)(1) through (A)(18), except for subdivision (A)(17)
(Section 58.1-3506(A)(26), Code of Virginia (1950), as amended.)
5.49
Programmable computer equipment and peripherals employed in a trade or business
(Section 58.1-3506(A)(27), Code of Virginia (1950), as amended.)
5.49
Personal Property Volunteer Sheriff’s Deputy
(Section 58.1-3506(A)(32), Code of Virginia (1950), as amended.)
.0001
Machinery and Tools
(Section 58.1-3507, Code of Virginia (1950), as amended.)
 .0001
Merchant’s Capital
(Section 58.1-3509, Code of Virginia (1950), as amended.)
.50
Merchant's Capital of Distribution Centers with warehouses over 100,000 sq ft
(Section 58.1-3510.01, Code of Virginia (1950), as amended.)		 .0001 
Merchant’s Capital of Pharmaceutical Wholesalers
(Section 58.1-3510.01, Code of Virginia (1950), as amended.)
.0001 
Computer equipment and peripherals used in a data center 
(Section 58.1-3506(A)(43), Code of Virginia (1950), as amended.)		 1.25 
Mobile Homes
(Section 58.1-3506, Code of Virginia (1950), as amended.)
0.97
Aircraft
(Section 58.1-3506, Code of Virginia (1950), as amended.)
 .0001
Garrisonville Road Special Service District
(Sections 15.2-2400 through 15.2-2403, Code of Virginia (1950), as amended.)		 .082
Warrenton Road Special Service District
(Sections 15.2-2400 through 15.2-2403, Code of Virginia (1950), as amended.)
.000
Lake Carroll Service District
(Section 15.2-2403(6), Code of Virginia (1950), as amended.)		 .27
Lake Arrowhead Service District
(Section 15.2-2403(6), Code of Virginia (1950), as amended.)		 .10 
Hidden Lake Special Service District
(Sections 15.2-2400 through 15.2-2403, Code of Virginia (1950), as amended.)
.368
Lynhaven Lane Service District
(Section 15.2-2403(6), Code of Virginia (1950), as amended.)		 .20
Hartlake Special Service District
(Sections 15.2-2400 through 15.2-2403, Code of Virginia (1950), as amended.)
.00
Countywide Fire and Emergency Medical Services Tax District
(Section 27-23.1, Code of Virginia (1950), as amended.)
.00

For a breakdown of business taxes, please visit our Economic Development website. 
Updated 6/17/2019