Real Estate

• The tax rate for Fiscal Year (FY) 2020 (July 1, 2019 - June 30, 2020) is $1.283 per $100 of assessed value plus a $0.197 fire / rescue levy = $1.480 Total tax rate
• The tax rate for the Owens Brooke Special Taxing District is $0.115 per $100 of assessed value.

Aircraft

• $0.00001 per $100 of assessed value

Business Personal Property

• $3.60 per $100 of assessed value on furniture, fixtures, and equipment
• $1.25 per $100 of assessed value on computer equipment

Business, Professional & Occupational License

• Businesses whose gross receipts are $150,000 or less pay no tax
• Businesses with gross receipts in excess of $150,000 pay based on specific tax rates per each $100 of gross receipts

Cigarettes

• $0.65 cents per pack

Gasoline

• Virginia
  • 2.1% for VRE, Omniride, and Omnilink

Hotel & Motel

• 5%

Machinery & Tools

• General - $2.10 per $100 of assessed value
• Semiconductor manufacturing - $0.91 per $100 of assessed value

Meals

• 4%

Personal Property

• $3.60 per $100 of assessed value
• Personal Property Tax Relief:

• Tax rate of $0.00001 per $100 of assessed value applies to the following classes of personal property:
  • Vehicles specially equipped for the handicapped
  • Vehicles of certain elderly and handicapped persons
  • One vehicle that is owned by persons who have been appointed to serve as auxiliary police officers
  • One vehicle which is owned or leased by one volunteer or auxiliary rescue squad member or volunteer fire department member per household
  • One vehicle that is owned or leased by persons who serve as auxiliary, reserve or special deputy sheriffs

Recordation

• $0.0833 cents per $100 value on deeds

Sales

• Virginia 4.3% + City of Manassas 1% + Northern Virginia Transportation Authority 0.7% = Total tax rate 6%