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Tax Rate Schedule - 2009
Real Estate
- $1.35 per $100 of assessed value (Special Tax District rates may also apply)
- Fire & Rescue Levy - $0.143 per $100 of assessed value
Aircraft
- $0.00001 per $100 of assessed value
Business Personal Property
- $2.50 per $100 of assessed value on furniture, fixtures, and equipment
- $1.25 per $100 of assessed value on computer equipment
Business, Professional, and Occupational License
- Businesses whose gross receipts are $50,000 or less pay no tax
- Businesses with gross receipts in excess of $50,000 pay based on specific tax rates per each $100 of gross receipts
Gasoline
- Virginia
- 2% for VRE, Omniride, and Omnilink
Machinery and Tools
- General - $2.10 per $100 of assessed value
- Semiconductor manufacturing - $0.552 per $100 of assessed value
Personal Property
- $3.25 per $100 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 each volunteer and auxiliary rescue squad member or volunteer fire department member
- 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 4.0% + City of Manassas 1% = Total tax rate 5.0%
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