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

$0.63 per $100 of fair market value (Due Dates: May 20 & Nov 20)

$0.28 per $100 of fair market value (Due Dates: May 20 & Nov 20)

 $0.46 per $100 of fair market value (Due Dates: May 20 & Nov 50)

$0.23 per $100 of fair market value (Due Dates: Dec 21)

 $0.18 per $100 of fair market value (Due Dates: Dec 5)

Method of Valuation: Countywide property reassessment every four years.
Next reappraisal period: To be completed in the fall of 2020 and will take effect January 1, 2021.

Machinery & Tools

$1.55 per $100 of valuation

$0.55 per $100 of valuation

$0.52 per $100 of valuation

 $0.20 per $100 of valuation

$0.85 per $100 of valuation

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

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.

Personal Property – Due Nov. 20 of each year

$1.70 per $100 of NADA Loan Value (Due Date: Nov 20)

 $0.55 per $100 of NADA Loan Value (Due Date: Nov 20)

 $0.52 per $100 of NADA Loan Value (Due Date: Nov 15)

$0.20 per $100 of NADA Loan Value (Due Date: Dec 21)

$0.65 per $100 of NADA Loan Value (Due Date: Dec 5)

Transient Occupancy

5% of Total Receipts

7% of Total Receipts

5% of Total Receipts

Sales Tax

4.3% state plus 1.00% local (total of 5.3% on each $1.00 of taxable consumer goods and services).