CALENDAR YEAR 2002 TAX RATES IN THE WASHINGTON
METROPOLITAN AREA |
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Arlington |
City of |
City of |
City of |
Fairfax |
Loudoun |
Pr. William |
Washington, |
Montgomery |
Pr. Georges |
| Tax |
County |
Alexandria |
Falls Church |
Fairfax |
County |
County |
County |
D. C. |
County |
County |
| Local
Real Estate Tax Rate |
$0.993 |
$1.08 |
$1.13 |
$0.96 |
$1.21 |
$1.05 |
$1.31 |
$0.96-$1.85 |
$0.754 |
$0.962 |
| Special Taxing Districts |
$0.126 |
- |
- |
- |
$0.02-$0.20 |
$0.00-$0.30 |
$0.02-$0.25 |
- |
$0.003-$0.28 |
$0-$0.244 |
| State Tax Rate |
- |
- |
- |
- |
- |
- |
- |
- |
$0.084 |
$0.084 |
| Personal
Property |
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| Vehicle Rate |
$4.40 |
$4.75 |
$4.71 |
$3.29 |
$4.57 |
$4.20 |
$3.70 |
- |
- |
- |
| Effective Vehicle Rate |
$3.96
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$4.75 |
$4.71 |
$3.29 |
$4.57 |
$3.78 |
$3.70 |
- |
- |
- |
| Business Rate |
$4.40 |
$4.50 |
$4.71 |
$3.29 |
$4.57 |
$4.20 |
$3.70 |
$3.40 |
$1.92 |
$2.404 |
| Newly Registered Vehicle Tax |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
6-7% |
5.0% |
5.0% |
| Local Vehicle Registration-Decal |
$24 |
$25 |
$25 |
$25 |
$25 |
$24 |
$24 |
- |
- |
- |
| Car Rental Tax |
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| State |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
- |
11.5% |
11.5% |
| Local |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
1.0% |
10.0% |
- |
- |
| Gasoline Tax |
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| Per Gallon |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.200 |
$0.235 |
$0.235 |
| Retail Sales |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
- |
- |
- |
| Corporate Income Tax |
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| State |
6.0% |
6.0% |
6.0% |
6.0% |
6.0% |
6.0% |
6.0% |
- |
7.0% |
7.0% |
| Local |
- |
- |
- |
- |
- |
- |
- |
9.975% |
- |
- |
| Individual Income Tax |
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| State |
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| $ 0 - $ 1,000 |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
5.00% |
2.00% |
2.00% |
| $ 1,001 - $ 2,000 |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
5.00% |
3.00% |
3.00% |
| $ 2,001 - $ 3,000 |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
2.00% |
5.00% |
4.00% |
4.00% |
| $ 3,001 - $ 5,000 |
3.00% |
3.00% |
3.00% |
3.00% |
3.00% |
3.00% |
3.00% |
5.00% |
4.95% |
4.95% |
| $ 5,001 - $10,000 |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
4.95% |
4.95% |
| $10,001 - $17,000 |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
5.00% |
7.50% |
4.95% |
4.95% |
| $17,001 - $20,000 |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
7.50% |
4.95% |
4.95% |
| Over $20,000 |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
5.75% |
9.30% |
4.95% |
4.95% |
| Local |
- |
- |
- |
- |
- |
- |
- |
see notes |
60% of State |
3.10% |
| Sales Tax |
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| State |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
- |
5.0% |
5.0% |
| Local |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
5.75% |
- |
- |
| Meals Tax |
4.0% |
3.0% |
4.0% |
2.0% |
- |
- |
- |
10.00% |
- |
- |
| Transient Occupancy Tax |
5.25% |
5.50% |
5.00% |
4.00% |
2.00% |
5.00% |
5.00% |
14.50% |
7.00% |
5.00% |
| BPOL |
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| Business Services |
$0.35 |
$0.35 |
$0.36 |
$0.27 |
$0.19 |
$0.17 |
$0.21 |
- |
- |
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| Professionals |
$0.36 |
$0.58 |
$0.52 |
$0.40 |
$0.31 |
$0.23 |
$0.33 |
$250 flat fee |
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- |
| Contractors |
$0.16 |
$0.16 |
$0.16 |
$0.16 |
$0.11 |
$0.13 |
$0.13 |
- |
- |
- |
| Retail |
$0.20 |
$0.20 |
$0.19 |
$0.20 |
$0.17 |
$0.17 |
$0.17 |
- |
- |
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| Repair Services |
$0.35 |
$0.35 |
$0.36 |
$0.27 |
$0.19 |
$0.17 |
$0.21 |
- |
- |
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| Recordation Tax |
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| State |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
- |
0.11% |
0.11% |
| Local |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
1.1% |
$0.0088 |
$0.44 |
| Grantor's Tax |
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| State |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
- |
- |
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| Local |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
1.1% |
0.25%-6% |
1.4% |
| Bank Stock Tax |
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| State |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
- |
7% |
7% |
| Local |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
- |
- |
- |
| Cigarette Tax, per 20
Cigarettes |
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| State |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.65 |
$0.36 |
$1.00 |
| Local |
$0.05 |
$0.30 |
$0.25 |
$0.30 |
$0.05 |
- |
- |
- |
- |
- |
| Utility Tax on Commercial
Users |
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| Electricity |
$1.15 plus $0.004989/kWh |
8.5% |
$0.92 plus $0.004807/kWh |
$1.72 plus $0.010112/kWh max=$75.00 |
$1.15 plus $0.00594/kWh max=$1,000 |
$0.005393/kWh max=$72.00 |
$2.29 plus $0.013487/kWh max=$100.00 |
5.75% |
$0.0027571/kwh |
0.005305/kWh |
| Telephone |
- |
25% /1st $150 |
20%,1st $50 |
15% /1st $500 |
22.2%/1st$1600 |
8% /1st $900 |
20% /1st $500 |
10% |
$0.925/Line |
8% |
| Gas |
$0.845 plus $0.05017/CCF |
8.5% |
$0.676 plus $0.04098/CCF |
$1.27 plus $0.05295/CCF max=$75.00 |
$0.845 plus $0.04794/CCF max=$300 |
$0.0304/CCF
max=$72.00 |
$3.35 plus $0.085/CCF max=$100.00 |
5.75% |
$0.024874/thrm |
0.056175/thrm |
| Water |
- |
15% /1st $150 |
8% |
15% /1st $500 |
- |
- |
- |
- |
- |
- |
| Utility Tax on
Residential Users |
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| Electricity |
- |
16% /1st $15 |
$0.70 plus $0.007535/kWh max=$5.00 |
$1.05 plus $0.01136/kWh max=$2.25 |
$0.56 plus $0.00605/kWh max=$4.00 |
$0.006804/kWh max=$2.70 |
$1.40 plus $0.01509/kWh max=$3.00 |
- |
$0.0010404/kwh |
0.005305/kWh |
| Telephone |
- |
25% on local |
10% /1st $50 |
15% /1st $15 |
22.2%/1st $50 |
9% /1st $30 |
20% /1st $15 |
10% |
$0.925/Line |
8% |
| Gas |
- |
16% /1st $15 |
$0.70 plus $0.0039/CCF max=$5.00 |
$1.05 plus $0.05709/CCF max=$2.25 |
$0.56 plus $0.05259/CCF max=$4.00 |
$0.06485/CCF max=$2.70 |
$1.60 plus $0.06/CCF max=$3.00 |
- |
$0.0093864/thrm |
0.056175/thrm |
| Water |
- |
15% |
10% /1st $50 |
15% /1st $15 |
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- |
- |
- |
- |
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| Estate Tax |
$0.33 |
- |
- |
- |
- |
- |
- |
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1-6% |
1-6% |
| E-911 Tax, Per Line, Per Month |
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| State |
- |
- |
- |
- |
- |
- |
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0.07 |
0.10 |
0.10 |
| Local |
1.75 |
0.50 |
1.00 |
0.88 |
1.75 |
2.00 |
1.75 |
- |
0.50 |
0.50 |
| Wireless E-911 Tax |
0.75 |
0.75 |
- |
- |
- |
- |
- |
0.56 |
- |
- |
| NOTES |
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| REAL
ESTATE TAX RATE: Virginia
jurisdictions and Washington, D.C. tax on 100% of each $100 of assessed
valuation each year. Starting from
calendar year 2001, Montgomery and Prince Georges counties have a
state-operated triennial system of assessing at a rate of 100% of each $100
of assessed valuation. The actual
base rates are as shown in the table ($0.962 per $100 assessed value for Prince
Georges County). In Arlington, a
special taxing district adds to the base rate for funding the extension of a
sanitary sewer line along Chain Bridge Road.
In Fairfax, Prince William and Loudoun counties, special taxing
districts add to the base rate for funding items which may include: community centers, leaf collection, gypsy
moth control, fire and rescue, and roads.
In Washington, DC, the rates are as follows: single-family property
$0.96 (the first $30,000 of assessed value is exempted from the tax),
multi-family property $0.96, hotel property, commercial property, and unimproved
property $1.85. |
| EFFECTIVE
VEHICLE PERSONAL PROPERTY TAX RATE COMMERCIAL AND CONSUMER: Vehicles in Arlington County and Loudoun
County are assessed using the average
loan value from the N.A.D.A. Used Car Guide. Other neighboring jurisdictions use the average trade-in
value. This results in a lower
assessment (about 10% less ) for vehicles or an effective rate in Arlington
of approximately $3.96 and $3.78 in Loudoun County. All vehicles including those of businesses are included in this
category. In Alexandria the vehicle
rate for the physically disabled is $3.55. |
| BUSINESS
TANGIBLE PERSONAL PROPERTY: The City
of Alexandria and Counties of Loudoun and Prince William charge rates of
$4.50, $2.75 and $2.00 respectively for machinery and tools. In addition, Prince William County has
other rates: the tax rate for
Programmable Computer Equipment and Peripherals rate is $1.25; Research and
Development rate is $1.00. |
| NEWLY
REGISTERED VEHICLE TAX: In the
District of Columbia, vehicles weighing up to 3,499 pounds are taxed at a
rate of 6%. Vehicles weighing 3,500
pounds or more pay at a rate of 7%.
In Maryland, residents pay 5% of sales price when titling a car. New residents pay on the retail value of
the vehicle when moving into Maryland.
Those who title within 30 days of residency pay the difference between
Maryland's 5% and the rate charged by their former state. For example, a person moving into Maryland
from Virginia would pay 2%. However,
if the former state charged more than 5%, the charge is $100. If the new resident waits longer than 30
days to title, he or she is charged the full 5%. |
| LOCAL
VEHICLE REGISTRATION: Effective for
tax years beginning July 2000, Arlington County charges an annual decal fee
of $24 for all applicable motor vehicles. |
| CAR RENTAL: Effective July 1, 1992, the add-on portion of the Virginia car
rental tax was increased from 2.5% to 4.0% of gross proceeds. Maryland's rate for car rental in excess
of 180 days is 5%. |
| INDIVIDUAL
INCOME TAX: In Washington D.C. the
income tax rates apply as follows:
5.0% for income up to $10,000; 7.5% for income from $10,001 up to
$30,000, and 9.3% for income over $30,000. |
| MEALS TAX:
The meals tax is paid in addition to sales tax. In 1991, Arlington instituted a 4%
restaurant meals tax on most prepared foods offered for sale. |
| TRANSIENT
OCCUPANCY TAX: This tax is paid in
addition to sales tax. In 1991,
Arlington County approved a 0.25% increase on the total room rate, dedicating
proceeds to the Travel and Tourism Promotion Fund. In addition to the tax, Alexandria charges $1.00/room/day. Loudoun County charges 5.0% of which 2.0%
goes to the General Fund and 3.0% goes to the TOT Fund. |
| BPOL
TAX: For CY 1997 Virginia
jurisdictions changed the BPOL thresholds to comply with state law so that
businesses with gross receipts under $10,000 would not pay BPOL tax, and
businesses with gross receipts between $10,000 and $100,000 would pay a flat
fee of $50 or less. Beginning CY
2001, the date for filing changes from January 31 to March 1. Effective January 1, 2001, the BPOL on
electric and natural gas is eliminated and replaced with a consumption tax. |
| RECORDATION TAX: The tax rate is per $100.
In Virginia, localities can impose a tax of up to one third of the
state rate. |
| GRANTOR'S TAX: This is a tax on the grantor and is imposed at a rate of $1.00
per $1,000. In Virginia, both the
state and the locality receive 50% of the tax. |
| BANK STOCK TAX: This is a franchise tax on the net capital gains of banks and
trust companies. In Virginia, the
rate is $1.00 per $100 of taxable value as of January 1. In Northern Virginia, localities receive
80% of this collection and the State receives 20%. |
| UTILITIES TAX:
Arlington County's and City of Alexandria's commercial users pay a
4.5% tax for interruptible gas service.
Fairfax County's commercial interruptible gas users pay a 4.5% tax on
the first $6,667 of monthly bill.
Montgomery County also has a Fuel Oil Tax which ranges from 0.034026
to 0.03761512 for commercial and 0.01284 and 0.014208 for residential. |
| ESTATE TAX: In Arlington County, the estate tax is added to the existing
State Estate Tax, and is charged for the processsing of estates by the
Circuit Court Clerk's Office. |
| E 911 TAX:
This tax is charged on applicable telephone lines at a monthly
rate. Proceeds in Virginia can only
be used for the operation and maintenance of the E 911 system, including the cost of dispatchers. |
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