Tax Rate Schedule - FY20

Real Estate


  • The tax rate for Fiscal Year (FY) 2020 (July 1, 2019 - June 30, 2020) is $1.283 per $100 of assessed value plus a $0.197 fire / rescue levy = $1.480 Total tax rate
  • The tax rate for the Owens Brooke Special Taxing District is $0.115 per $100 of assessed value.

Aircraft


  • $0.00001 per $100 of assessed value

Business Personal Property


  • $3.60 per $100 of assessed value on furniture, fixtures, and equipment
  • $1.25 per $100 of assessed value on computer equipment

Business, Professional & Occupational License


  • Businesses whose gross receipts are $150,000 or less pay no tax
  • Businesses with gross receipts in excess of $150,000 pay based on specific tax rates per each $100 of gross receipts

Cigarettes


  • $0.65 cents per pack

Gasoline


  • Virginia
    • 2.1% for VRE, Omniride, and Omnilink

Hotel & Motel


  • 5%

Machinery & Tools


  • General - $2.10 per $100 of assessed value
  • Semiconductor manufacturing - $0.91 per $100 of assessed value

Meals


  • 4%

Personal Property


  • $3.60 per $100 of assessed value
  • Personal Property Tax Relief:

Personal Property - Tax Relief (PPTRA)
​Assessed Value of a Vehicle ​Percent of Tax Relief
​$1,000 or less ​100%
​$1,001 - $20,000 44.93%
​$20,000 or more ​44.93% on the first $20,000 of assessed value

  • Tax rate of $0.00001 per $100 of assessed value applies to the following classes of personal property:
    • Vehicles specially equipped for the handicapped
    • Vehicles of certain elderly and handicapped persons
    • One vehicle that is owned by persons who have been appointed to serve as auxiliary police officers
    • One vehicle which is owned or leased by one volunteer or auxiliary rescue squad member or volunteer fire department member per household
    • One vehicle that is owned or leased by persons who serve as auxiliary, reserve or special deputy sheriffs

Recordation


  • $0.0833 cents per $100 value on deeds

Sales


  • Virginia 4.3% + City of Manassas 1% + Northern Virginia Transportation Authority 0.7% = Total tax rate 6%