Tax Facts Tax Facts General information about General information about

Fairfax County TaxesFairfax County Taxes

Effective July 1, 2012 Effective July 1, 2012 to June 30, 2013to June 30, 2013

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

Oct. 5Oct. 5..

Real EstateReal Estate –– First installment payment is First installment payment is due due The The first installment first installment is due is due July July 28 28 (extended (extended to July 30 in 2012, to July 30 in 2012, since July 28 is a Saturdaysince July 28 is a Saturday); ); 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 April 1, or Dec. 31 of the File by April 1, or Dec. 31 of the following year for hardship or firstfollowing year for hardship or first--time filers.time filers.

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

Ways to Pay Ways to Pay OnlineOnline (check or credit card) (check or credit card)

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

PhonePhone (credit card) at 703(credit card) at 703--222222--6740, TTY 711. 6740, TTY 711. ( A service fee is charged for credit card payments.)( A service fee is charged for credit card payments.)

Pay Personal Property Tax (only) with Pay Personal Property Tax (only) with cashcash at Shoppers Food locations in Northern at Shoppers Food locations in Northern Virginia Virginia –– pay (exact amount due) at customer pay (exact amount due) at customer service desk; a $1.25 processing fee will be service desk; a $1.25 processing fee will be charged by Global Express for each bill paid. charged by Global Express for each bill paid. For additional participating vendors go to For additional participating vendors go to www.globalexpress.netwww.globalexpress.net, click on store locator., 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 Real estate and personal property (car) taxes can be paid at any of the (car) taxes can be paid at any of the following following banks in Fairfax County banks in 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: checks; cash from Wells Wells Fargo: checks; cash from Wells Fargo customers only.Fargo customers only.

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

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

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

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

Download an Download an appeal formappeal form..

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

Personal Property Tax Personal Property Tax

If you have moved in or out of Fairfax County, If you have moved in or out of Fairfax County, or sold your car, your personal property bill will or sold your car, your personal property bill will be calculated on a monthly basis. be calculated on a monthly basis. Prorate your billProrate your bill. .

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

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 no county windshield decal to purchase or display.or 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 is correct with the Virginia department of is correct with the Virginia department of Motor Vehicles at Motor Vehicles at www.dmvnow.comwww.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, 2012.Jan. 1, 2012.

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

Commercially zoned or used properties are Commercially zoned or used properties are subject to an additional $0.11 tax for the subject to an additional $0.11 tax for the countywide transportation district. countywide transportation district.

Other tax rates or fees may apply. Other tax rates or fees may apply. Information Information on other special tax districtson other special tax districts..

Real Estate TaxReal Estate Tax

Tax ReliefTax Relief

Residents 65 or older or individuals who are Residents 65 or older or individuals who are permanently and totally disabled may permanently and totally disabled may qualify for relief from some taxes and fees qualify for relief from some taxes and fees based on income and assets.based on income and assets.

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

For more information on tax relief, For more information on tax relief, go online go online or call 703or call 703--222222--8234, TTY 7038234, TTY 703--222222--7594.7594.

Tax Relief for Disabled VetsTax Relief for Disabled Vets

Disabled veterans Disabled veterans who qualify may who qualify may be exempt from Real Estate Tax and be exempt from Real Estate Tax and eligible for reduced Personal Property eligible for reduced Personal Property (car) Tax relief. For more information, (car) Tax relief. For more information, go to go to www.fairfaxcounty.gov/dtawww.fairfaxcounty.gov/dta. .

Business, Professional and Business, Professional and Occupational License (BPOL)Occupational License (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 BPOL application and pay a $30 license fee.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 less do not need to file for a business license.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 by March 1 of each year or within 75 days of the business start date.of the business start date.

Businesses located in the City of Fairfax, Businesses located in the City of Fairfax, City of Falls Church and the towns of City of Falls Church and the towns of Clifton, Herndon and Vienna are not subject Clifton, Herndon and Vienna are not subject to the Fairfax County BPOL tax. Contact to the Fairfax County BPOL tax. Contact those localities directly.those 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 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.

Effective July 1, 2012:

PenaltiesPenalties

Penalties include:Penalties include:

LLate filing penalties for the late registration ate filing penalties for the late registration of personal property.of personal property.

LLate payment penalties for any tax not paid ate payment penalties for any tax not paid by the prescribed due date. Interest also is by 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 Overdue taxes are subject to collection actions and additional collection fees.actions and additional collection fees.

FY 2013 Budget General FundFY 2013 Budget General Fund

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

Where the Money Comes From…Where the Money Comes From…

Where the Money Goes…Where the Money Goes…