Tax Rate Schedule

Real Estate
The tax rate for Fiscal Year 2021:  $1.263 per $100 of assessed value plus a $0.197 fire / rescue levy = $1.480 Total tax rate

Owens Brooke Special Taxing District is $0.109 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

Personal Property
$3.60 per $100 of assessed value


Other Tax Categories
Aircraft:
$0.00001 per $100 of assessed value
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 - $0.905 per $100 of assessed value
Meals:  4% 
Recordation:  $0.0833 per $100 value on deeds
Sales:  Virginia 4.3% + City of Manassas 1% + Northern Virginia Transportation Authority 0.7% = Total tax rate 6%
Personal Property Tax Relief (PPTRA)
< $1,000 or less = < 100%
<  $1,001 - $20,000 = < 44.78%
< $20,000 or more = < 44.78% on first $20,000 assessed value
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

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