Fairfax County Tax Facts

Tax information for residents and businesses.

1. Tax Facts Tax Facts
General information about General information about
Fairfax County TaxesFairfax County Taxes

Effective July 1, 2010 Effective July 1, 2010
to June 30, 2011to June 30, 2011

2. DeadlinesDeadlines
Personal PropertyPersonal Property – – Report by May 1. Report by May 1.
Pay by Oct. 5Pay by Oct. 5..
Real EstateReal Estate – – First installment is First installment is July 28July 28. .
Second installment is Second installment is 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 first filers.following year for hardship or first filers.
Dog LicensesDog Licenses – – Renew by Renew by Jan. 31Jan. 31. .

3. 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 703-222-6740, TTY 711. (credit card) at 703-222-6740, TTY 711.
( A service fee is charged for credit card payments.)( A service fee is charged for credit card payments.)
Real estate and personal property taxes can be Real estate and personal property taxes can be
paid (with cash or check) at paid (with cash or check) at Fairfax County Fairfax County
bank branchesbank branches of Bank of America, SunTrust of Bank of America, SunTrust
and Wachovia.and Wachovia.
Pay with cashPay with cash at Global Express Centers in at Global Express Centers in
Shoppers Food Warehouse locations in county.Shoppers Food Warehouse locations in county.

4. Personal Property Tax Personal Property Tax
A tax on cars, trucks, motor homes, A tax on cars, trucks, motor homes,
motorcycles, trailers, campers, boats, outboard motorcycles, trailers, campers, boats, outboard
motors, planes and business personal property.motors, planes and business personal property.
Tax applies if a vehicle is normally Tax applies if a vehicle is normally
garaged/parked in the county, even if garaged/parked in the county, even if
registered in another state.registered in another state.

5. For most vehicles, personal property tax For most vehicles, personal property tax
is based on the trade-in value in the is based on the trade-in value in the
National Automobile Dealers Associations’ National Automobile Dealers Associations’
Used Car Guide published in January. Used Car Guide published 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

6. Your personal property bill is prorated monthly. Your personal property bill is prorated monthly.
Prorate your billProrate your bill. .
New to Fairfax County? Bought or leased a New to Fairfax County? Bought or leased a
car? You have 60 days to car? You have 60 days to register your vehicle/sregister your vehicle/s
. .
Personal Property Tax Personal Property Tax

7. Vehicle RegistrationVehicle Registration
Effective July 1, there is a new $33 vehicle Effective July 1, there is a new $33 vehicle
registration fee ($38 for vehicles over 4,000 registration fee ($38 for vehicles over 4,000
pounds). pounds). There is no county windshield There is no county windshield
decal to purchase or display.decal to purchase or display.

Residents within towns of Clifton and Residents within towns of Clifton and
Herndon must purchase and display town Herndon must purchase and display town
decals. In Vienna, residents must pay a decals. In Vienna, residents must pay a
town vehicle registration.town vehicle registration.
Make sure your address is correct with the Make sure your address is correct with the
Virginia Department of Motor Vehicles.Virginia Department of Motor Vehicles.

8. 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, 2010.Jan. 1, 2010.
The 2010 base real estate tax rate is $1.09 The 2010 base real estate tax rate is $1.09
per $100 of assessed value, plus $0.015 for per $100 of assessed value, plus $0.015 for
stormwater maintenance.stormwater maintenance.

9. 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. More countywide transportation district. More
information on other special tax districtsinformation on other special tax districts..
For information on Tax Abatement program For information on Tax Abatement program
(expires Sept. 1, 2010) for renovations of (expires Sept. 1, 2010) for renovations of
certain commercial and multi-family properties, certain commercial and multi-family properties,
call 703-222-8234, TTY 703-222-7594. call 703-222-8234, TTY 703-222-7594.
Real Estate TaxReal Estate Tax

10. Tax ReliefTax Relief
Residents 65 or older or individuals who are Residents 65 or older or individuals who are
totally disabled may qualify for relief from totally disabled may qualify for relief from
some taxes and fees based on income and some taxes and fees based on income and
assets.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. tax.
For more information on tax relief, For more information on tax relief,
go online go online or call 703-222-8234, TTY or call 703-222-8234, TTY
703-222-7594.703-222-7594.

11. 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.

12. Individuals engaging in home occupations Individuals engaging in home occupations
and self employment must file, unless their and self employment must file, unless their
prior year’s gross receipts are less than prior year’s gross receipts are less than
$10,000.$10,000.
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 Clifton, City of Falls Church and the towns of Clifton,
Herndon and Vienna are not subject to the Herndon and Vienna are not subject to the
Fairfax County B.P.O.L. tax. Contact those Fairfax County B.P.O.L. tax. Contact those
localities directly.localities directly.

13. 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, 2010:

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