Local Taxes (Tax year 2012)

Real Property - Due May 20 and Nov. 20 of each year

Washington County	$0.63 per $100 of fair market value (Due Dates: May 20 & Nov 20)
Abingdon	$0.28 per $100 of fair market value (Due Dates: May 20 & Nov 20)
Damascus	$0.46 per $100 of fair market value (Due Dates: May 15 & Nov 15)
Glade Spring	$0.20 per $100 of fair market value (Due Dates: Dec 21)
Saltville	$0.12 per $100 of fair market value (Due Dates: Dec 5)

Method of Valuation: Countywide property reassessment every four years.

Machinery & Tools

Washington County	$1.55 per $100 of valuation
Abingdon	$0.55 per $100 of valuation
Damascus	$0.52 per $100 of valuation
Glade Spring	$0.20 per $100 of valuation
Saltville	$0.65 per $100 of valuation

Method of Valuation: 100% of original cost in first year; then decreases by 10% annually to 50%

Personal Property - Due Nov. 20 of each year

Washington County	$1.55 per $100 of NADA Loan Value (Due Date: Nov 20)
Abingdon	$0.55 per $100 of NADA Loan Value (Due Date: Nov 20)
Damascus	$0.52 per $100 of NADA Loan Value (Due Date: Nov 15)
Glade Spring	$0.20 per $100 of NADA Loan Value (Due Date: Dec 21)
Saltville	$0.65 per $100 of NADA Loan Value (Due Date: Dec 5)

Transient Occupancy

Washington County	2% of Total Receipts
Abingdon	7% of Total Receipts
Damascus	5% of Total Receipts

Merchant's Capital/Business License

Washington County does not require business licenses nor levies a Merchant's Capital Tax.

The Towns of Abingdon, Damascus and Glade Spring levy business license taxes on professionals and retail establishments.

Sales Tax

4.00% state plus 1.00% local (total of 5.00% on each $1.00 of taxable consumer goods and services).