| Real Property Tax |
|
| Assessed every 4 to 6 years |
$.47/$100 |
|
|
| Personal Property Tax |
|
Automobiles, Campers, Trucks, Trailers,
Recreational Vehicles, etc. |
$2.20/$100 |
| Airplanes |
$0.55/$100 |
| Boats |
$1.65/$100 |
| Mobile Homes |
$.47/$100 |
|
|
| Logging Equipment |
$0.00/$100 |
|
|
| Business Personal Property Tax |
$2.20/$100 |
|
|
| Public Service Corporations |
|
| Real Estate |
$0.47/$100 |
| Personal Property |
$2.20/$100 |
| |
|
| Motor Vehicle License Fees |
|
| Private Passenger Vehicle |
$25.00 |
| Motorcycles |
$15.00 |
| Trucks, Not for ire |
$25.00 |
|
|
| Machinery & Tools Property Tax |
$1.831/$100 |
| See Attached Depreciation Schedule |
|
| Farm Machinery is Exempt |
|
|
|
| Merchants Capital Tax |
$.40/$100 |
|
|
| BPOL |
|
| Orange County and the Town of Orange |
|
| do not have a BPOL tax but the Town |
|
| of Gordonsville BPOL does have a |
|
| a requirement. |
|
|
|
Cable Television System - Franchise
Fee on Gross Receipts (%) |
3% |
|
|
| Utility Consumers' Taxes |
|
| Electricity - Residential |
20% 1st $15 |
| Electricity - Comm/Ind |
20% 1st $75 |
| |
|
| Telephone - The Utility Consumer's |
|
| Tax was repealed December 31, 2006 |
|
| and replaced with the Virginia State |
|
| Communications Sales tax. |
|
|
|
| 911 Emergency Telephone System Tax |
$1.25 |
| (per line) |
|
|
|
| Excise Taxes |
|
| Transient Occupancy |
2% |
| Meals Tax |
4% |
|
|
| Legal Document Taxes (Cents per $100) |
|
| Recordation |
$0.08 |
| Wills and Administration |
$0.03 |
