A Guide for the Taxpayer

The Treasurer’s Office has compiled the following guidelines concerning our services and your obligations. This brief summary of state and local taxes should be especially informative to new residents of our locality. We welcome your inquiries and we want to assist you in any way possible.

Taxes

In the Spring of each year, the Fauquier County Board of Supervisors sets the current tax rates for personal property and real estate taxes for the upcoming fiscal year.

Real Estate Taxes

The Code of Virginia provides for the assessment of real estate taxes based on fair market value as established by the governing body. All real property is subject to taxation unless it is specifically exempt.

Real property is assessed as of January 1 each year by the Commissioner of the Revenue.  Real estate is billed semi-annually on June 5 and December 5. Under existing laws, a 2% late payment penalty will be added to all balances not PAID or POSTMARKED by the due date.  On the first day of the following month, the penalty will increase to 10% on the unpaid balance. Interest will begin to accrue at a rate of 10% per annum on the first day of the following month after the due date.  Failure to receive a tax bill will not relieve you of the penalty and interest applied to all past due bills. If there is a change of ownership, billing address or any other changes pertaining to your taxes, please notify the Commissioner of the Revenue’s Office.

How is real estate tax calculated?

The rate applied for 2015 is .999 cents per $100 of value. To compute the real estate tax on a property assessed at $175,000, divide the assessed value by 100 and multiply by the tax rate:
175,000/100 x .999=$1,732.50 annually. $1,732.50/2=$866.25 per half.

Senior Citizen and Disability Real Estate Tax Relief

Fauquier County provides a tax relief program for the elderly, based on income and net worth. This program is administered by the Commissioner of Revenue and applications must be filed by April 1 of each year.

Personal Property Taxes

Under existing laws, a 2% late payment penalty will be added to all balances not PAID or POSTMARKED by the due date.  On the first day of the following month, the penalty will increase to 10% on the unpaid balance. Interest will begin to accrue at a rate of 10% per annum on the first day of the following month after the due date.  Failure to pay timely may result in legal action to include DMV Holds.

DELINQUENT ACCOUNTS ONLY: All payments received will be applied to the most delinquent tax bill(s).  Your cancelled check is your receipt. For questions regarding payment, please contact the Treasurer's office at (540) 422-8180.

As required by state statute, this bill is sent to the owner of personal property in Fauquier County per the records of the Commissioner of the Revenue.  It generally includes vehicle transactions to date. Any prorated vehicle transactions not shown on this bill will be added to a supplemental bill, due at a later date.

Personal Property tax shall be assessed and collected on all classes of property owned as of January 1 of any tax year.  Additionally, motor vehicles and trailers which have acquired a situs within the county after January 1 of any tax year shall be assessed for the remaining portion of the tax year. The tax due shall be prorated on a monthly basis. A period of more than one-half of the month shall be calculated as a full month and a period of less than one-half of a month shall not be calculated.

If you SELL or DISPOSE of a motor vehicle or trailer or for information pertaining to ASSESSMENT/VALUATION of Personal Property, please contact the Commissioner of the Revenue’s Office at (540) 422-8150.

Penalty for late filing is a penalty assessed by the Commissioner of the Revenue for failure to file your Personal Property Return with that office TIMELY. It is NOT a LATE PAYMENT PENALTY and MUST BE PAID WITH THIS BILL. 

If the personal property listed was not titled, owned, leased, or garaged in Fauquier County, proof must be presented to the Commissioner of the Revenue. To avoid late penalty charges this proof must be presented prior to the due date. 

For each assessment of local mobile property tax as defined in the Code of Virginia Title 58.1-3983.1, specifically airplanes, boats, campers, recreational vehicles, and trailers, the valuation method is by means of a recognized pricing guide or on the basis of percentage or percentages of original cost. Should you wish to appeal the assessment of any airplanes, boats, campers, recreational vehicles, and/or trailers, please contact the Commissioner of the Revenue's office at (540) 422-8150. 

NOTICE: There is a reduced tax rate for motor vehicles specially equipped to provide transportation for physically handicapped individuals.  Please contact the Commissioner of the Revenue's office at (540) 422-8150 for further information. 

 What if you do not receive tax bill in the mail?

Failure to receive a tax bill will not relieve you of the penalty and interest applied to all past due bills.  If you do not receive a tax bill please call the Treasurer’s Office at 540-422-8180 or look up your taxes online on Fauquier County Taxpayer Portal.  If you do not receive a personal property filing form please contact the Commissioner of the Revenue’s Office.

County Vehicle Decals/License Fees
Fauquier County has eliminated the Decal Fee & Vehicle License Fee.  

The following collection actions may be used in an effort to collect delinquent taxes:

Seizure and sale of your personal property
Liens against your wages or bank accounts
Withholding registration of all vehicles owned or co-owned by you at DMV
Warrant in debt

What if I am a resident of an incorporated town?

Contact your town official for details.
Remington: 540-439-3220
The Plains: 540-364-4945
Warrenton: 540-347-1101

More Information

State and Estimated Income taxes may be filed with the Commissioner of Revenue. Payments are accepted in the Treasurer’s Office.