|
OFFICE OF THE COMMISSIONER OF THE REVENUE
PERSONAL PROPERTY TAX ASSESSMENT
PROGRAM MISSION: To ensure fair and
uniform assessments of all vehicle personal property.
Vehicle personal property taxes are
assessed on motor vehicles, trailers and boats. Assessments must comply with the Personal Property Tax Relief Act
of 1998, Code of Virginia Section 58.1-3523 et seq., as enacted by the Virginia
General Assembly. The following goals
have been identified.
-
To fairly and uniformly assess the tangible personal
property taxes levied on Public Service Companies (telephone and telegraph
companies, cellular phone companies, radio, common carriers, pipeline, water,
heat, light, and power companies and railroads) legally owed to Arlington
County.
-
To discover all new vehicles garaged in Arlington
County.
-
To verify and track the revenue collected by dealers
reporting vehicles subject to the daily rental vehicle tax that is collected by
the State of Virginia and returned to Arlington County.
-
To provide customer service to Arlington residents on
individual Virginia state income tax matters and to refer taxpayers to the
services provided by the Department of Taxation's web site at www.tax.state.va.us for answers to
frequently asked questions and for downloading forms and instructions.
|
Personal
Property Tax
|
|
FY 2002
|
FY 2003
|
FY 2004
|
% Change:
|
|
Actual
|
Adopted
|
Proposed
|
'03 to '04
|
|
Personnel
|
$1,160,203
|
$1,272,226
|
$1,261,933
|
-1%
|
|
Non-Personnel
|
92,789
|
98,999
|
99,534
|
1%
|
|
Total Expenditures
|
1,252,992
|
1,371,225
|
1,361,467
|
-1%
|
|
|
|
|
|
|
Revenues
|
205,025
|
203,812
|
198,645
|
-3%
|
|
Net Tax Support
|
$1,047,967
|
$1,167,413
|
$1,162,822
|
-
|
|
|
|
|
|
|
Authorized FTEs
|
25.4
|
25.4
|
25.4
|
|
|
Funded FTEs
|
25.4
|
25.4
|
25.4
|
|
SIGNIFICANT
BUDGET HIGHLIGHTS:
-
Because of state
budget cuts affecting funding for the Commissioner of the Revenue's office,
a reduction was taken from personnel expenditures freezing a position for part
of the year.
-
A decrease in State Compensation Board funding. Action was taken by the Compensation Board
by authority of Section 15.2-1636.8 et.seq., Code of Virginia, and Item 4-1.04
Chapter 899, 2002 Acts of Assembly to amend the Commonwealth's proportionate
share of the budgets of Constitutional Officers. This action was imposed by the Compensation Board as a result of
new revenue forecasts by the Governor.
PERFORMANCE MEASURES:
|
FY
2001
|
FY 2002
|
FY 2003
|
FY
2004
|
FY
2004
|
|
Actual
|
Actual
|
Estimate
|
Estimate
|
Target
|
|
Mission Outcome Measures
|
|
|
|
|
|
|
Number of assessments
|
186,118
|
188,708
|
191,585
|
192,000
|
192,000
|
|
Value of assessments
|
$1.089 bil.
|
$1.153 bil.
|
$1.201 bil.
|
$1.237 bil.
|
$1.237 bil.
|
|
Percent of accounts adjusted
|
16%
|
17%
|
15%
|
15%
|
N/A
|
Objective:The objective of this division is to assess
all vehicle personal property uniformly and to use all available resources to
identify 100% of the vehicles garaged in Arlington County.
|
FY
2001
Actual
|
FY 2002
Actual
|
FY 2003
Estimate
|
FY
2004
Estimate
|
FY
2004
Target
|
|
Workload Measures
|
|
|
|
|
|
|
Average vehicle value
|
$5,852
|
$6,405
|
$6,636
|
$6,835
|
N/A
|
|
Average tax bill per vehicle
|
$257
|
$282
|
$292
|
$301
|
N/A
|
|
Number of tax adjustments
|
29,359
|
32,021
|
27,740
|
N/A
|
N/A
|
Objective: The objectives of this section are to
make tools available to enable the residents of Arlington County to file their
Virginia state income taxes; to prepare, or assist in preparing, an
individual's tax return when the individual has submitted the proper
information; and to resolve problems the taxpayer may have with processed tax
returns (such as interpreting the correspondence the taxpayer has received from
the state). Providing this year-round
service locally is a convenience to the taxpayers, saving them both time and
money.
|
FY
2001
Actual
|
FY 2002
Actual
|
FY 2003
Estimate
|
FY
2004
Estimate
|
FY
2004
Target
|
|
Workload Measures
|
|
|
|
|
|
Number
of residents assisted
by phone or in office
|
10,082
|
7,487
|
7,600
|
7,600
|
N/A
|
|
