2010 Tax Rates

County real estate taxes and property taxes as well as local fees can be paid at the Orange County Treasurer’s Office.

Personal Property Tax Relief, PPTRA % is 45% for 2010

The following ordinance was adopted at a regular meeting of the Board of Supervisors of Orange County, Virginia, held in the meeting room at 112 West Main Street, Orange, Virginia on the 13th day of April, 2010:

RE:  AN ORDINANCE TO FIX LEVIES FOR THE TAX YEAR BEGINNING JANUARY 1, 2010

              WHEREAS, notice was advertised of proposed levies pursuant to §§15.2-1427 and 58.1-3007 VA Code Ann., and a public hearing was held on April 6, 2010;

              NOW, THEREFORE, BE IT ORDAINED by the Orange County Board of Supervisors that the tax levies for the County of Orange is established for the tax year beginning January 1, 2010, as follows:

REAL ESTATE, pursuant to §58.1-3000 VA Code Ann., including equalized public service corporation real estate as defined by §58.1-2605 VA Code Ann., including a manufactured home as defined by §36-85.3 VA Code Ann.: $0.49 per $100.00 of assessed valuation (subject to County land use tax ordinance and ordinance granting tax relief for the elderly and handicapped).

MOBILE HOMES CLASSIFIED AS PEROSNAL PROPERTY, as defined by §36-85.3 VA Code Ann. and pursuant to §58.1-3506(A)(10) VA Code Ann.: $0.49 per $100.00 of assessed valuation.

TANGIBLE PERSONAL PROPERTY, pursuant to §58.1-3000 VA Code Ann. and classified by §58.1-3500 through -3506.1 VA Code Ann., including but not limited to motorcycles and other motor vehicles, but excluding watercraft and boats, aircraft, forest harvesting machinery and farm machinery, and business tangible personal property: $3.27 per $100.00 assessed valuation (subject to County ordinance granting exemption for pollution control equipment).

BUSINESS TANGIBLE PERSONAL PROPERTY, pursuant to §58.1-3506(A)(26) VA Code Ann., including furniture, equipment, trade fixtures, hand-powered tools, office machines, business mobile telephones, books, signs, and other tangible personal property used in business except for automobiles or trucks, which will be taxed as tangible personal property: $2.20 per $100.00 assessed valuation.

PROGRAMMABLE COMPUTER EQUIPMENT AND PERIPHALS USED IN A TRADE OR BUSINESS, pursuant to §58.1-3506(A)(27) VA Code Ann.: $2.20 per $100.00 assessed valuation.

AIRCRAFT, pursuant to §58.1-3506(A)(2), (3), (4) and (5) VA Code Ann.: $0.70 per $100.00 assessed valuation.

WATERCRAFT AND BOATS, pursuant to §58.1-3506(A)(1)(a), (1)(b), (12), (28), (29), (35) and (36) VA Code Ann.: $2.09 per $100.00 assessed valuation.

PRIVATELY OWNED MOTOR HOMES USED FOR RECREATIONAL PURPOSES, pursuant to §58.1-3506(A)(30) VA Code Ann.:   $2.09 per $100.00 of assessed valuation.  

ALL OTHER RECREATIONAL VEHICLES, pursuant to §58.1-3506 (A)(18), §58.1-3506(B) VA Code Ann., including but not limited to, privately owned camping and travel trailers, and certain trailers used for the transportation of horses :  $3.27 per $100.00 of assessed valuation.

FARM MACHINERY, as defined by §58.1-3505(8) and (10) VA Code Ann.: $0.00 per $100.00 assessed valuation.

MACHINERY AND TOOLS, as defined by §58.1-3507 VA Code Ann.: $1.831 per $100.00 assessed valuation.

HEAVY CONSTRUCTION EQUIPMENT, as defined by §58.1-3508.2 VA Code Ann.: $2.20 per $100.00 assessed valuation.

FOREST HARVESTING MACHINERY, as defined by §58.1-3508 VA Code Ann.: $0.00 per $100.00 assessed valuation.

MERCHANTS CAPITAL, as defined by §58.1-3000 VA Code Ann.: $0.40 per $100.00 of assessed valuation.

MEALS TAX 4% of sales of prepared foods

LOGGING EQUIPMENT $0.00 per $100 of assessed value

PUBLIC SERVICE CORPORATIONS $0.49 per $100 assessed value for real estate and $3.27 per assessed value of personal property