Tax Rates

The following ordinance was adopted at a Regular Meeting of the Board of Supervisors of Orange County, Virginia, held in the Board Meeting Room of the Gordon Building at 112 West Main Street, Orange, Virginia, on the  27th day of September, 2022:

AN ORDINANCE TO AMEND TAX LEVIES FOR THE TAX YEAR BEGINNING JANUARY 1, 2022

WHEREAS, notice was advertised of proposed tax levies pursuant to §§15.2-1427, 58.1-3007, and 58.1-3604 of the Code of Virginia; and

WHEREAS, the Board of Supervisors conducted a duly-advertised Public Hearing on April 12, 2022, to receive public comment; and

WHEREAS, tax levies were adopted by the Board of Supervisors on April 26, 2022, based on estimated property values at that time; and

WHEREAS, values for certain personal property have substantially exceeded those estimates, resulting in the need for further amendments to the adopted rates; and

WHEREAS, the Board of Supervisors previously adopted an emergency ordinance on September 13, 2022, to reduce the personal property tax rate for autos, trucks, and motorcycles; and

WHEREAS, in order to adopt the final ordinance, the Board of Supervisors has conducted a duly-advertised Public Hearing on September 27, 2022, to receive public comment;

NOW, THEREFORE, BE IT ORDAINED, on this 27th day of September, 2022, that the Orange County Board of Supervisors, in accordance with §58.1-3012 of the Code of Virginia, hereby amends the original adopted tax levies for the County of Orange, Virginia, as follows, for the tax year beginning January 1, 2022:

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.: $0.61 per $100.00 of assessed valuation (subject to County land use tax ordinance and ordinance granting tax relief for the elderly and handicapped).

COUNTY-WIDE FIRE AND EMS DISTRICT, pursuant to §27.23.1 VA Code Ann.: $0.14 per $100.00 of assessed valuation.

MOBILE HOMES CLASSIFIED AS PERSONAL PROPERTY, as defined by §36-85.3 VA Code Ann. and pursuant to §58.1-3506(A)(10) VA Code Ann.: $0.75 per $100.00 of assessed valuation. 

TANGIBLE PERSONAL PROPERTY - AUTOS, TRUCKS, AND MOTORCYCLES, pursuant to §58.1-3000 VA Code Ann. and classified by §58.1-3506.48 VA Code Ann., including automobiles, trucks, and motorcycles: $3.25 per $100.00 of assessed valuation.

TANGIBLE PERSONAL PROPERTY - REGULAR, pursuant to §58.1-3000 VA Code Ann. and classified by §58.1-3500 through -3506 VA Code Ann., including tractor trailers (non-interstate), trailers, mobile offices, non-farming equipment, storage homes and signs, and excluding personal property classifications included in separate categories, such as automobiles, trucks, and motorcycles, watercraft and boats, aircraft, forest harvesting machinery and farm machinery, and business tangible personal property: $3.75 per $100.00 of 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 of assessed valuation.

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

AIRCRAFT, pursuant to §58.1-3506(A)(2), (3), (4) and (5) VA Code Ann.: $0.00 per $100.00 of 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 of assessed valuation.

PRIVATELY OWNED MOTOR HOMES USED FOR RECREATIONAL PURPOSES, pursuant to §58.1-3506(A)(30) VA Code Ann.: $2.62 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: $2.62 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 of assessed valuation.

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

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

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

MERCHANTS CAPITAL, as defined by §58.1-3000, §58.1-3509 et seq. VA Code Ann.: $0.40 per $100.00 of assessed valuation.

MOTOR VEHICLE LICENSE TAX, as defined by §46.2-752 VA Code Ann. and §62-36 et seq. Orange County Code: $35.00 per year for cars and trucks, and $21.00 per year for motorcycles.

BE IT FURTHER ORDAINED, that this ordinance hereby ratifies the emergency ordinance previously adopted by the Board of Supervisors on September 13, 2022.

View the fully executed 2022 Tax Levies Ordinance.