Tax Rates

PERSONAL PROPERTY

Personal Property - Tax Relief (PPTRA)

Assessed Value of a Vehicle

Percent of Tax Relief

$1,000 or less

100%

Between $1,001 and $20,000

37%

over $20,000 (with such a percentage applied as a credit to the first $20,000 of assessed value)

37% on the first
$20,000 of the assessed value

Personal Property - License Fee

Automobiles, trucks, and motor homes (any weight)

$33.00

Motorcycles

$20.00

Trailers

$0.00

Tangible Personal Property - per $100 of valuation

General classification of tangible personal property and all other classifications of tangible personal property except for those set forth below;

$4.50

Automobiles, trucks, motorcycles, and other vehicles as set forth in VA. Code §58.1-3506(A)(48)(a)-(e)

$3.50

All tangible personal property employed in a trade or business as set forth in VA Code § 58.1-3506(A)(26)

$3.70

Programmable computer equipment and peripherals employed in a trade or business

$4.50

Computer equipment and peripherals used in a data center

$4.50

Machinery and tools used in manufacturing, mining, water well drilling, processing or reprocessing, radio or television broadcasting, dairy, dry cleaning, or laundry
business, or a business primarily engaged in advanced recycling, as defined in §58.1-439.7, VA Code Ann., and all other classifications of machinery and tools except for those set forth below:

$2.00

Heavy construction machinery used in a business

$3.70

Manufactured Homes

$0.865

Programmable Computer Equipment and Peripherals used in Trade/Business

$4.50

Computer Equipment and Peripherals used in a data center

$4.50

Tangible personal property used in a Research & Development business

$1.00

Due to the low tax rate (.00001) per $100 of assessed value for property tax classifications listed below, no tax bills will be generated if the assessed value is $50,000,000 or less.

Aircraft pursuant to §58.1-3506(A)(2), (3), (4) and (5), VA Code Ann.

$0.00001

One vehicle owned or leased by an auxiliary volunteer fire department or volunteer emergency medical services agency member who regularly performs duties for the fire department or agency, and the motor vehicle identified is regularly used for such purpose

$0.00001

One vehicle owned or leased by a volunteer fire department or volunteer emergency medical services agency member who regularly responds to calls or regularly performs other duties for the agency or fire department

$0.00001

Farm machinery as defined in §58.1-3505, VA Code Ann.

$0.00001

Certain personal property owned by elderly and disabled persons pursuant to section 26-44 of the PWC Code

$0.00001

Privately-owned camping and travel trailers used for recreational purposes, and privately-owned trailers designed and used for the transportation of horses

$0.00001

Privately-owned vans with seating capacity of not less than seven or more than fifteen persons, including the driver, used exclusively pursuant to a ridesharing arrangement as defined in §46.2-1400, VA Code

$0.00001

Privately-owned motor homes used for recreational purposes

$0.00001

Vehicles specially equipped to transport physically disabled individuals

$0.00001

Watercraft and boats pursuant to §58.1-3506(A)(1)(a), (1)(b), (12), (28), (29), (35) and (36), VA Code

$0.00001

REAL ESTATE

Real Estate - per $100 of valuation

Base Rate

$0.865

Fire and Rescue Levies (Countywide, except for the Town of Quantico)

$0.0700

Mosquito and Forest Pest Management Service District

$0.0020

Solid Waste Management Annual Fee

Single Family Homes

$84.00

Townhouses, Apartments, and Condominiums
Developed Non-Residential Property

$75.60

Multi-Family Units

$56.20

Mobile Homes

$67.20

Businesses and Non-Residential
(per SFE, where a SFE = 1.3 tons)

$84.00

Stormwater Management Annual Fee

Single Family Detached Residential Property

$67.28

Townhouses, Apartments, and Condominiums
Developed Non-Residential Property

$50.46

Multi-Family

$50.46

Developed Non-Residential Property (per 2,059 sq. ft. of impervious area)

$67.28

Service District Levies

Bull Run Mountain

$0.0950

Lake Jackson

$0.1500

Transportation District Levies

234 Bypass Transportation Improvement District

$ 0.00

Prince William Parkway Transportation Improvement District

$ 0.00

Overlapping Governments

Town of Dumfries (real estate)

call 703-221-3400

Town of Haymarket
(Real Estate and business personal property)

call 703-754-4816

Town of Occoquan (real estate)

call 703-491-1918

Town of Quantico (real estate)

call 703-640-7411

BUSINESS

Business License - per $100 gross receipts

Business, Personal, Repair, and Other Services

$0.21

Contractors, Builders, and Developers

$0.13

Financial, Professional and Real Estate Services

$0.33

Hotels, Motels, and Lodging Facilities

$0.26

Research and Development *see VA Code 58.1-706(D)(1)

$0.03

Retail Merchants

$0.17

Wholesale Merchants per $100 gross purchases

$0.05

Funds received by a person, firm, or corporation designated as the principal or prime contractor for identifiable federal appropriations for research and development services as defined by Section 11.1- 17(a)(9) of the PWC Code

$0.03

Mixed Drink License (Flat Fee)

$200 - $500

Peddlers (Flat Fee)

$500

Public Utilities-Electric and Natural Gas-per Section 11.1-18 of the PWC Code

$0.50

Public Utilities-All Others-per Section 11.1-18 of the PWC Code

$0.29

Daily Rental Tax

Short Term Rental Business – 1% of the gross proceeds arising from the rental of tangible personal property.

Heavy Equipment Rental Business – 1.5% of the gross proceeds arising from the rental of heavy equipment property.

Transient Occupancy Tax

8% of the total charge for lodging or space furnished to a transient.

Cigarette Tax

Effective January 1, 2022: $0.40 per pack.

Food and Beverage Tax

Effective July 1, 2022: 4% of food and beverages sold (January 1, 2026, 3%)

Utilities

Natural Gas - Consumer Utility Tax

Residential Users - Minimum Billing Charge $1.60 + $0.06 per CCF, not to exceed $3.00 per month.

Commercial Users - Minimum Billing Charge $3.35 + $0.085 per CCF, not to exceed $100.00 per month.

Natural Gas - Local Consumption Tax

All Users - $.004 per CCF with a consumption ceiling of 500 CCF per state code.

Electricity - Consumer Utility Tax

Residential Users - Minimum Billing Charge $1.40 + $0.01509 per kWh, not to exceed $3.00 monthly.

Commercial Users - Minimum Billing Charge $2.29 + $0.013487 per kWh, not to exceed $100.00 monthly.

Electricity - Local Consumption Tax

All Users -
$0.00038 per kWh from 0 to 2,500 kWh, per state code
$0.00024 per kWh from 2,501 to 50,000 kWh, per state code
$0.00018 per kWh in excess of 50,000 kWh, per state code

Communications – Virginia Sales and Use Tax

5% Communications Sales tax on telecommunications services
$0.75 State E-911 tax for landline and Voice Over Internet Protocol phones
$0.94 Postpaid Wireless E-911 tax for mobile phones
$0.63 Prepaid Wireless E-911 tax for mobile phones
$1.60 Landline telephone and cable TV franchise right-of-way fee