Taxpayer Responsibilities

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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. A late payment of 10% is added on the day after the due date and interest begins to accrue at a rate of 10% per annum. 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 10% late payment penalty plus interest of 10% per annum, calculated monthly,  will be added to all balances not PAID or POSTMARKED by 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

Fauquier County levies and assesses a license registration fee on every motor vehicle, including but not limited to, automobiles and trucks having a situs pursuant to section 58.1-3511, Code of Virginia. The license registration fee shall not be transferable between persons and vehicles. There shall be no refund of the license registration fee imposed herein for vehicles sold or otherwise disposed of during the tax year.

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 e-Treasurer.  If you do not receive a personal property filing form please contact the Commissioner of the Revenue’s Office.

County Vehicle Decals
Fauquier County has eliminated the Decal Fee.  

Frequently Asked Questions About County Vehicle License Registration Fees

What is a County Vehicle License Registration Fee?

The vehicle license registration fee replaced the county vehicle decal.
The vehicle registration fee year shall commence on January 1st of each year.

The following exemptions may apply:

(1) Vehicles used by an active member of volunteer fire and rescue companies of the county or an active member of the sheriff's auxiliary deputy program, provided, however, that active members of any volunteer fire and rescue companies shall provide to the treasurer at the time of declaration of personal property a written certification by the chief of the volunteer company that said applicant is an active member, and is a member whose name appears in the book of "Volunteer Fire Fighters" kept by the clerk of the circuit court, and provided further that any auxiliary deputy shall provide a certificate from the sheriff stating that the auxiliary deputy is an active volunteer in the sheriff's auxiliary deputy program. However, the exception shall apply to no more than one (1) vehicle.

(2) Vehicles owned or leased by a person who is sixty-five (65) years of age or older shall be entitled to a fifty (50) percent reduction in the license registration fee assessed on that vehicle, provided that no such discount shall be available for more than one (1) vehicle owned or leased by the same person.

(3) Vehicles owned by former members of volunteer rescue squads and former members of volunteer fire departments having at least ten (10) years of service in the county. However, the exception shall apply to no more than one (1) vehicle.

(4) Specialty vehicles exempted by state code Title 46.2-663 through 46.2-683


When will I be required to pay the Vehicle License Registration Fee?

The annual vehicle license registration fee shall be due and payable on or before October 5th of each year. The fee shall be billed on your personal property tax bill or the billing date for subsequent supplemental personal property bills made for that calendar year. The fee shall be collected as taxes are collected.

Purchasers of new or used vehicles shall be billed for such fee on the supplemental bill for such vehicle as may be required.

What is the amount of the Vehicle License Registration Fee(s)?

The cost of the vehicle license registration fee is twenty-five dollars ($25.00) for automobiles, trucks and motor homes and fifteen dollars ($15.00) for motorcycles. The vehicle license registration fee is to be paid to the Fauquier County Treasurer

May I transfer the Vehicle License Registration Fee?

The vehicle license fee is not transferable between persons or vehicles.

Will I receive a refund on the Vehicle License Registration Fee?

There is no refund of the vehicle license registration fee for vehicles sold or otherwise disposed of during the tax year.

What happens if I do not pay the Vehicle License Registration Fee?

The Treasurer shall, after the due date for any vehicle license registration fee, collect the vehicle license fee in accordance with the provisions of Section 58.1-3919 of the Code of Virginia and any other applicable state law. Additionally, the Treasurer shall have the authority to take any action authorized by Section 46.2-752 of the Code of Virginia.

The following collection actions may be used in an effort to collect delinquent taxes and vehicle registration fees:

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: 540-253-5211
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.