Office of the Treasurer: Frequently Asked Questions
What is the real estate tax rate for the current tax year?
The real estate tax rate is $0.57 per $100 of the assessed value.
What is the personal property tax rate for the current tax year?
The personal property tax rate is $1.55 per $100 of the assessed value.
What is the mobile home tax rate for the current tax year?
The mobile home tax rate is $0.57 per $100 of the assessed value.
When are taxes due?
All County taxes are due December 20, of each year. Taxes are considered delinquent December 21, and a Late payment penalty (10%) and interest (10% APR) are added on December 21.
Is there a tax relief program for the elderly or disabled?
There is a tax relief program available to citizens age 65 (who meet the required criteria) or the permanently disabled. The taxpayer is required to file an application form with the Commissioner of Revenue's office from January 1, through May 1, of each year.
What information do I need to purchase a dog license?
All dogs age four (4) months are required to have a dog license. A vaccination certificate signed by a licensed veterinarian must be presented. Code requires dog licenses to be purchased by February 1, each year. Dog licenses are nonrefundable and cannot be transferred.
What is the cost of a dog license?
Female license is $7.00. Male license is $6.00. Unsexed license is $4.00. Kennel license for 20 dogs is $30.00. Kennel license for 50 dogs is $50.00. Three year male license is $16.00. Three year female license is $19.00. Three year unsexed $10.00. Three year rabies certificates must have at least 25 months remaining.
What is required to purchase an automobile decal/license?
All personal property and mobile home taxes must be paid. The form mailed to you by the Treasurer's office or the Virginia registration card must be presented. In 2008, the county will transition to a local license fee and the physical display of a sticker will have to comply with town ordinances.
What is the cost of a county decal/license?
Automobile, truck, motor home decal is $20.00. Tractor Trailer decal is $20.00 Motorcycle decal is $8.00. Recreational vehicle or pull behind trailer is $6.00. Duplicate decal is $1.00. On May 16, 2008, the county will no longer require a decal but will change to a Vehicle License fee.
What should I do if I sell my vehicle and purchase another?
You MUST return the old decal (even in pieces) along with the original receipt and the registration card for the new vehicle in order to purchase a duplicate decal for $1.00. VOID after May 15, 2008.
What should I do if my vehicle is destroyed or I sell it but do not purchase another?
You MUST return the old decal (even in pieces) along with the original receipt in order to receive a refund for half of the current decal price. VOID after May 15, 2008.
What alternative methods are available for paying taxes?
The Direct Payment Program allows you to make payments automatically each month. When you enroll in the program, the amount you choose will be deducted from your bank account each month and applied toward the taxes you specify. You can obtain an authorization form from the Treasurer's office or call and have one mailed to you.
Credit card payments may be made by calling 1-800-272-9829 or online at www.officialpayments.com. Payments may be made by check or in person anytime during the year.
What collection methods do we use for collecting delinquent taxes?
Washington County uses a variety of collection methods allowed under Virginia Code. We use the Debt Set Off program through the VA Department of Taxation to seize state income tax refunds. We also place DMV stops which block all DMV transactions with the Department of Motor Vehicles for all unpaid personal property taxes and vehicle license fees, and we utilize tax liens on wages and bank accounts and also pursue warrants in debt through the court system. Real estate is sold under the Judicial Sale code section through the Courts with all expenses paid by the taxpayer or the court sale.
Could my property be sold for taxes?
Yes, your property can be sold for delinquent taxes when delinquent for three years. Real estate is sold under the Judicial Sale "Bill in Equity" code section through the Circuit Court. This is a very expensive process and all costs are borne by the delinquent taxpayer or taken from the proceeds of the sale. The Judicial Sale process requires extensive notification of the owners, lien holders, and legal publications.
Will you explain the Personal Property Tax Relief Act?
The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, pickup, or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. A vehicle would be considered to be used for business purposes if: More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes or reimbursed by an employer; More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax; The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service Code; or The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual. Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. In 2006, the Commonwealth capped its payment to localities. Each year Washington County is required to recalculate the tax relief percentage based on the state cap and the growth in the number value of vehicles located in the county. For qualified vehicles, your tax bill is reduced by the applicable tax relief percent for the tax year on the first $20,000 of value. Washington County is reimbursed by the Commonwealth for the amount of the reduction once you have paid the balance due shown on your bill. If your qualifying vehicles assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth's share is 100%. Tax relief is calculated using Washington County's effective tax rates that were in effect on August 1, 1997. You are required to certify annually to Washington County that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information sent to you by Washington County to be sure that your vehicles are properly qualified. This information may be included on items such as Personal Property Tax Returns, decal applications or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Commissioner of Revenue at 276-676-6270 or 276-466-2242. When you display your Washington County decal and pay your taxes on qualified vehicles, you are certifying to Washington County that your vehicle has been qualified correctly.
Where do I send estimated income tax payments and when are they due?
Individuals making estimated payments should send their first payment to the Commissioner of Revenue by May 1, of each year. Estimated payments 2, 3, and 4 should be mailed to the Treasurers Office. All checks should be made payable to the Washington County Treasurer. The following payment schedule applies:
- First Payment due May 1
- Second Payment due June 15
- Third Payment due September 15
- Fourth Payment due January 15
What other services does the Treasurers Office provide?
Washington County, VA Office of the Treasury is also a DMV Select Office providing practically all DMV services except drivers licenses.
www.dmvnow.com
Washington County, VA Office of the Treasury is also a Passport Agent Office processing regular and expideted passport applications.
www.travel.state.gov
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