Tax Rate Schedule - FY18
Real Estate
- The tax rate for Fiscal Year (FY) 2019 (July 1, 2018 - June 30, 2019) is $1.268 per $100 of assessed value plus a $0.192 fire / rescue levy.
- The tax rate for the Owens Brooke Special Taxing District is $0.120 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
Gasoline
- Virginia
- 2.1% for VRE, Omniride, and Omnilink
Hotel & Motel
Machinery & Tools
- General - $2.10 per $100 of assessed value
- Semiconductor manufacturing - $0.656 per $100 of assessed value
Meals
Personal Property
- $3.60 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 4.3% + City of Manassas 1% + Northern Virginia Transportation Authority 0.7% = Total tax rate 6%
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