Q: What functions are available?

A: You can schedule one or more e-check payments for the current date or any future dates. You can also sign up for electronic billing and email notifications. Real estate information is now available on-line (you may have to contact us to set this up if you register and do not see your real estate account). For dog owners, the new tax portal allows you to renew and pay for dog licenses online. For business owners, you are able to submit required filings and pay taxes online, including business license, business tangible property. Hotel and campground operators are able to submit and pay the transient occupancy tax, and rental companies are able to submit and pay rental taxes. For all businesses and taxpayers, you can see copies of any bill or form sent to you, and more!

Q: My account number is not being recognized to link my accounts. How can this be resolved?

A: If you need your new account number please call: Personal Property at 540-422-8150 Real Estate at 540-422-8140 Business Taxation at or 540-422-8166 Monday – Friday, 8:00AM – 4:30PM

Q: I do not know my account number. Is there another way to link my accounts?

A: If you own or owned a vehicle that was registered in Fauquier County during the last two years, you can use the vehicle title number to create the link to your tax accounts. The vehicle title can be found on your vehicle registration or title document.

Q: I'm not receiving the confirmation email?

A: Email from the tax.fauquiercounty.gov application could mistakenly be blocked by your service provider. Actions you can take to resolve this problem. 1. Add no-reply@fauquiercounty.gov to your contacts list. Confirmation emails from tax.fauquiercounty.gov will have a From header with the following email addresses: no-reply@fauquiercounty.gov You might consider adding this email addresses to your contacts list (address book) and/or asking your email provider to unblock or whitelist the email addresses. 2. Check your SPAM folder. Email from no-reply@fauquiercounty.gov can get caught in SPAM filters. Check the SPAM folder in your email inbox to see if the confirmation email is there.

Q: How can I have the system resend the confirmation email?

A: To resend a confirmation try to log in to the system. You should immediately see a message telling you that a confirmation message has been sent and the email address that it was sent to. The confirmation email will originate from noreply@hanovercounty.gov.

Q: I am at the screen that says "Confirm Email Address", what do I do now?

A: Go to your email inbox and click on the link at the end of the message (where it says "Please confirm your account by clicking here"). When you do this, a new window or session will open with the message "Thank you for confirming your email. Click here to continue".

Q: Some accounts are not linked to my portal account, how can I get access to these accounts?

A: When you create a portal account and go through the link account process, the system is selecting all accounts that have your SSN or DL# automatically. If you do not see an account, it is most likely because your name is not associated with the account. If you need to have access to an account for someone else in your household, and your name is not on that account, the other household member has to first create a portal account, and then grant you access using the "Settings -- Manage Access" function in the menu bar at the top. Once they grant you access, their account will show up when you log-in.

Q: I know there is an account with my name that I should see. How do I request access?

A: Use the "Services" dropdown to request access to an account that you are sure should be linked to you because your name is or should be on the account. Please note that access to tax records is only given to the registered owners. If you need access to view or pay for someone else’s tax records you should contact the property owner and ask them to give you access to their online account. For more information, see FAQ Manage Access.

Q: How do I allow someone else access to view my tax records?

A: Property owners have control over who can access their tax records online. To share access, both the owner and the other party need an online account. Working from the property owner’s portal account, click “Settings” (located near the top) and select “Manage Access”. When prompted, enter the email address of the online user who is to be given access. Follow the same steps to remove someone from having access.

Q: What is Grant Access?

A: Grant Access is an online feature for combining accounts and the sharing of tax records. Examples: A family can consolidate all of their individual member’s tax records under a single online account. A business can give their accountant access to their online account to manage the tax payments.

Q: How can I give someone else access to my tax records?

A: Use the Grant Access feature. To give someone else access to your online tax records, first create an online account for yourself, link your tax records to your online account, and then Grant Access to the other party using "Settings” “Manage Access" (settings is located near the top of the screen). The other party must also have an online account and have activated their online account by acknowledging the link in the confirmation email and have logged in to the account at least once. When access is granted, an email is sent to the grantee informing them that they have been given access and they can view the tax records when they next log in. The property owner can also revoke access by following the same process.

Q: I clicked the link to reset my password and nothing happens. How do I reset my password?

A: The portal automatically removes accounts that are "inactive". So if you set up an account but never confirmed or linked your portal account to your tax account, the portal account will get automatically deleted. Many users that try to reset their password, in fact, have no account at all. If you get no response to the password reset, try to register again.

Q: When are current tax rates set?

A: In the Spring of each year, the Fauquier County Board of Supervisors sets the current tax rates for personal property and real estate taxes for the upcoming fiscal year.

Q: How are real estate taxed?

A: The Code of Virginia provides for the assessment of real estate taxes based on fair market value as established by the governing body. All real property is subject to taxation unless it is specifically exempt. Real property is assessed as of January 1 each year by the Commissioner of the Revenue. Real estate is billed semi-annually on June 5 and December 5. Under existing laws, a 2% late payment penalty will be added to all balances not PAID or POSTMARKED by the due date. On the first day of the following month, the penalty will increase to 10% on the unpaid balance. Interest will begin to accrue at a rate of 10% per annum on the first day of the following month after the due date. Failure to receive a tax bill will not relieve you of the penalty and interest applied to all past due bills. If there is a change of ownership, billing address or any other changes pertaining to your taxes, please notify the Commissioner of the Revenue’s Office.

Q: How is real estate tax calculated?

A: The rate applied for 2015 is .999 cents per $100 of value. To compute the real estate tax on a property assessed at $175,000, divide the assessed value by 100 and multiply by the tax rate: 175,000/100 x .999=$1,732.50 annually. $1,732.50/2=$866.25 per half.

Q: Is there a real estate tax relief for senior citizen and disability?

A: Fauquier County provides a tax relief program for the elderly, based on income and net worth. This program is administered by the Commissioner of Revenue and applications must be filed by April 1 of each year.

Q: How are personal property taxed?

A: Under existing laws, a 2% late payment penalty will be added to all balances not PAID or POSTMARKED by the due date. On the first day of the following month, the penalty will increase to 10% on the unpaid balance. Interest will begin to accrue at a rate of 10% per annum on the first day of the following month after the due date. Failure to pay timely may result in legal action to include DMV Holds. DELINQUENT ACCOUNTS ONLY: All payments received will be applied to the most delinquent tax bill(s). Your cancelled check is your receipt. For questions regarding payment, please contact the Treasurer's office at (540) 422-8180Call: (540) 422-8180. As required by state statute, this bill is sent to the owner of personal property in Fauquier County per the records of the Commissioner of the Revenue. It generally includes vehicle transactions to date. Any prorated vehicle transactions not shown on this bill will be added to a supplemental bill, due at a later date. Personal Property tax shall be assessed and collected on all classes of property owned as of January 1 of any tax year. Additionally, motor vehicles and trailers which have acquired a situs within the county after January 1 of any tax year shall be assessed for the remaining portion of the tax year. The tax due shall be prorated on a monthly basis. A period of more than one-half of the month shall be calculated as a full month and a period of less than one-half of a month shall not be calculated. If you SELL or DISPOSE of a motor vehicle or trailer or for information pertaining to ASSESSMENT/VALUATION of Personal Property, please contact the Commissioner of the Revenue’s Office at (540) 422-8150Call: (540) 422-8150. Penalty for late filing is a penalty assessed by the Commissioner of the Revenue for failure to file your Personal Property Return with that office TIMELY. It is NOT a LATE PAYMENT PENALTY and MUST BE PAID WITH THIS BILL. If the personal property listed was not titled, owned, leased, or garaged in Fauquier County, proof must be presented to the Commissioner of the Revenue. To avoid late penalty charges this proof must be presented prior to the due date. For each assessment of local mobile property tax as defined in the Code of Virginia Title 58.1-3983.1, specifically airplanes, boats, campers, recreational vehicles, and trailers, the valuation method is by means of a recognized pricing guide or on the basis of percentage or percentages of original cost. Should you wish to appeal the assessment of any airplanes, boats, campers, recreational vehicles, and/or trailers, please contact the Commissioner of the Revenue's office at (540) 422-8150Call: (540) 422-8150. Fauquier County levies and assesses a license registration fee on every motor vehicle, including but not limited to, automobiles and trucks having a situs pursuant to section 58.1-3511, Code of Virginia. The license registration fee shall not be transferable between persons and vehicles. There shall be no refund of the license registration fee imposed herein for vehicles sold or otherwise disposed of during the tax year. NOTICE: There is a reduced tax rate for motor vehicles specially equipped to provide transportation for physically handicapped individuals. Please contact the Commissioner of the Revenue's office at (540) 422-8150Call: (540) 422-8150 for further information.

Q: What if you do not receive tax bill in the mail?

A: Failure to receive a tax bill will not relieve you of the penalty and interest applied to all past due bills. If you do not receive a tax bill please call the Treasurer’s Office at 540-422-8180Call: 540-422-8180 or look up your taxes online on Fauquier County e-Treasurer. If you do not receive a personal property filing form please contact the Commissioner of the Revenue’s Office.

Q: How are delinquent taxes collected?

A: The following collection actions may be used in an effort to collect delinquent taxes: • Seizure and sale of your personal property • Liens against your wages or bank accounts • Withholding registration of all vehicles owned or co-owned by you at DMV • Warrant in debt

Q: What if I am a resident of an incorporated town?

A: Contact your town official for details. Remington: 540-439-3220Call: 540-439-3220 The Plains: 540-253-5211Call: 540-253-5211 Warrenton: 540-347-1101Call: 540-347-1101

Q: How to pay your taxes?

A: In Person: You can pay your taxes in person at the Treasurer's Office, 29 Ashby Street, 2nd Floor, Warrenton, VA. Office hours are 8:00 a.m. to 4:30 p.m., Monday through Friday. Payment may be made by check, money order, cash, or Mastercard and VISA. A convenience fee does apply to credit card transactions. On Line: Pay online by credit card or ECheck. Please visit etreasurer.fauquiercounty.gov. A convenience fee does apply to credit cards transactions. Payments made via ECheck are free. ECheck payments returned as a result of incorrectly entered banking information will be assessed a fee. Make sure all information is accurate. Drop Box: Checks or money orders can be dropped in the 24-hour Treasurer's Office drop box located to the right of the doors entering the Courthouse on Ashby Street. Please do not deposit cash in the drop box. Payments are on-time if they are deposited by midnight on the due date. The Treasurer's office will not be liable for missing or lost cash put in the night deposit box. At a Bank: If you have a copy of your current year tax bill and are paying by the original due date, you can pay County real estate and personal property taxes at several local bank branches throughout Fauquier. You are able to pay by cash or check thru 2:00 pm on the tax due date. No partial payments are accepted at the banks. All branches of the following banks participate in this program: Oak View National Bank and PNC Bank. By Phone: Dial 1-888-2pay-taxCall: 1-888-2pay-tax using the Fauquier County Jurisdiction Code 1086. You will need your tax bill to assist with making your payment. A convenience fee does apply to telephone transactions. By Mail: Make checks and money orders payable to Fauquier County Treasurer and mail to: Tanya Remson Wilcox Fauquier County Treasurer P O Box 677 Warrenton, VA 20188 The US Postmark must be stamped on or before the due date to avoid late charges. Payment Arrangements: The Treasurer’s Office does offer a payment agreement to assist taxpayer’s with delinquent taxes only. Most payment agreements are set up on a three (3) month installment basis. The Treasurer’s Office may extend the payment agreement based on the financial information supplied by taxpayer. Please email the Treasurer's Office at treasurer@fauquiercounty.gov or call the Treasurer’s Office at (540)422-8180Call: (540)422-8180 to set up an appointment with a delinquent tax collector. Make Online payment arrangement.

Q: How are the assessments on each parcel determined?

A: Every four years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for four years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders, and new construction.

Q: Why can't we use the appraisal of a private appraisal company when requested by the taxpayer?

A: The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, new construction or rezoning.

Q: How can a higher assessment be placed on property that sold for less?

A: Assessments are based upon a sales study conducted during the most recent reassessment. Even though the market may change, the assessment remains the same until the next reassessment if there are no changes in acreage, zoning or new construction.

Q: When is the next general reassessment?

A: The last general reassessment became effective January 1, 2022. The next one will become effective January 1, 2026. For more information, visit the Reassessment Department web page.

Q: What is the process for challenging an assessment made during reassessment?

A: When the reassessing of each parcel has been completed, the Board of Assessors holds hearings. At the completion of their hearings, a Board of Equalization is established to review any complaints. Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Count in accordance with Section 58.1-3984 of the Code of Virginia. The Fauquier County Court system does not have any forms or written guidelines for this process.

Q: Where are the maps of all the parcels in Fauquier County located?

A: The maps may be viewed online or at The Real Estate Division of the Commissioner of the Revenue Office, 10 Hotel Street, Warrenton.

Q: Is there a program for the elderly and disabled?

A: Yes, there is a program. See Real Estate Tax Relief Program.

Q: Will the taxes exempted under this program have to be repaid at any time?

A: No. The taxes exempted on your dwelling and up to five acres are completely exonerated for as long as you apply and qualify for the program.

Q: What is the land use program and what are the qualifications?

A: Land use is a program that defers taxes on property that is farmed for agriculture or horticulture purposes, kept in forest or is in an open space program. See Use Value Assessment Program. The taxes are deferred upon the property on which the owner makes an application and that meets the qualifications of the program.

Q: What are rollback taxes?

A: Changes in use, rezoning to a more intense use (Title Sec. 58.1-3237) and the split off or subdivision of lots (Title Sec. 58.1-3241) can trigger rollback taxes. When rollback is issued, the taxes owed are based on the difference between land use value and fair market value for the current year, as well as the previous five tax years. Rollback taxes will equal the deferred tax, plus simple interest; currently at 10% per year.

Q: How do you qualify for exemption of dwelling and up to five acres?

A: Real Estate Tax Relief for the Elderly Requirements for Exemption of Dwelling and Up to Five Acres 1. The title of the property for which exemption is claimed must be held, or partially held, on January 1 of the taxable year, by the person or persons claiming exemption. 2. The person or persons claiming exemption must be 65 years or older on December 31 of the year immediately preceding the taxable year. 3. The dwelling on the property for which exemption is claimed must be occupied as the sole dwelling of the person or persons claiming exemption. Persons residing in hospitals, nursing homes, convalescent homes or other facilities for extended periods of time may be exempt so long as such real estate is not used by others or leased to for consideration. The exemption applies to the dwelling and up to five acres on which it is situated. 4. The gross combined income of the owner during the year immediately preceding the taxable year shall be determined by the Commissioner of the Revenue to be an amount not to exceed $72,000. Gross combined income shall include all income from all sources of the owner and spouse and income of each relative living in the dwelling for which exemption is claimed, first $10,000 of relative being exempt. The income of a relative or caregiver living with the applicant may be excluded if 1) the applicant qualified for tax relief prior to the time when the relative or caregiver began living with the applicant and 2) there can be shown clear and convincing evidence that having such relative or caregiver live with and provide care for the applicant is the only alternative to permanently residing in a hospital, nursing home, or other similar facility. 5. The total combined net financial worth of the owner as of December 31 of the year immediately preceding the taxable year shall be determined by the Commissioner of the Revenue to be an amount not to exceed $440,000. Total net financial worth shall include all assets, including equitable interest, of the owner of the dwelling for which exemption is claimed, and shall exclude the fair market value of the dwelling and the land, not exceeding five acres, upon which the dwelling is situated. 6. Applications for the Tax Relief for the Elderly and Disabled Real Estate Exemption Programs are accepted on a rolling basis per the ordinance to amend Chapter 8, Article II of the Fauquier County Code. Submitted applications are considered January 1st- December 31st for the current tax year. New applicants claiming an exemption must file a Real Estate Tax Exemption application with the Commissioner of the Revenue, Fauquier County, Warrenton, Virginia. Annually, thereafter, for a period of two years a certification is required if there are no changes that would exceed the limits for income and financial worth. This certification would become due on March 5 of the taxable year. On the third anniversary an application would be required.

Q: How do you qualify for exemption of dwelling and up to five acres for permanently and totally disabled individual?

A: Real Estate Tax Relief for Permanently and Totally Disabled Requirements for Exemption of Dwelling and Up to Five Acres 1. The person(s) who meet the requirements in paragraphs 1 through 6 are eligible; or, 2. If such person is under sixty-five years of age, such form shall have attached thereto a certification by the Social Security Administration, or if such person is not eligible for social security, a sworn affidavit by two medical doctors licensed to practice medicine in the Commonwealth, or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that such person is permanently and totally disabled. The term "permanently and totally disabled" shall mean to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life. NOTE: Real Estate Taxes of qualified applicants will be exempted for each year an application is filed in the amount allowed under the Fauquier County Ordinance. These exempted taxes are not collectible by Fauquier County at some future date, with the following exceptions: "Any change in respect to total combined income, net combined financial worth, ownership of the dwelling exempted, or other factors, which occur during the taxable year for which the affidavit is filed, and which has the effect of exceeding or violating the limitations and conditions of this article, receive the exemption for the portion of the year during which the applicant qualifies and lose the exemption only for the remainder of the year, and the taxable year immediately following.

Q: How to qualify for dwelling and up to five acres?

A: If you are a disabled veteran and you have been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability; and, • You own and reside on the real property as your principal place of residence; or, • You are a spouse of a disabled veteran who was deceased after January 1, 2011: and • You have not remarried; and, • You continue to occupy the real property as your principal place of residence. • You may qualify for a disabled veteran real estate tax exemption. The Veteran or Surviving Spouse claiming the exemption must file with the Commissioner of the Revenue an application, including certain certifications: a) setting forth the name of the disabled Veteran and the name of the Spouse (if any) also occupying the real property, b) indicating whether the real property is jointly owned by the husband and wife, c) certifying that the real property is occupied as the primary residence by either the Veteran or Surviving Spouse (if applicable); and d) certifying that the Surviving Spouse (if applicable) has not remarried. The Veteran or Surviving Spouse must also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100 percent service-connected, permanent, and total disability. This document can be obtained by filing a VA Form 21-4138 with the regional office of the Department of Veterans Affairs at U.S. Department of Veterans Affairs, Regional Office, 210 Franklin Rd SW, Roanoke, VA 24011. The Veteran shall only be required to re-file the required information if the Veteran’s primary residence changes. If a Surviving Spouse of a Veteran is applying for the exemption, the Surviving Spouse shall also provide documentation that the Veteran’s death occurred on or after January 1, 2011. For information regarding this exemption, contact the Commissioner of the Revenue office or email retax@fauquiercounty.gov

Q: Who has to pay personal property tax?

A: Anyone who has personal property garaged or located in Fauquier County on January 1 or anyone who moved here during the year for more than 15 days of any month, in which case their personal property tax will be prorated.

Q: What is considered taxable personal property?

A: Automobiles, trucks, motor homes, mobile homes, motorcycles, trailers, boats, outboard motors, aircraft, business personal property, and machinery and tools used in the manufacturing process.

Q: What is the personal property tax based on?

A: The tax is based on the assessed value of the property.

Q: Who sets the personal property tax rate?

A: The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.

Q: How do I determine the amount of tax I must pay?

A: Divide the property's assessed value by 100 and multiply by the current rate. For proration, divide that number by 12 then multiply that result by the number of months taxed. You can also go to the County Treasurer’s e-Treasurer page to access your account directly. NOTE: You will need your personal property account number(s), which is on your bill and the personal property declaration. You may also contact the Commissioner’s office at 540-422-8150 to obtain your account number(s).

Q: How is personal property assessed?

A: The assessed value of personal property is based on a recognized pricing guide if available or a percentage of the original cost. The pricing guides used for motor vehicles are the January Eastern Edition National Automobile Dealers Association Official Used Car Guide and the Official Older Used Car Guide.

Q: When must I file a tax return on my personal property if I am a Fauquier County resident?

A: If you have previously filed a personal property tax return for any motor vehicle(s) or trailer(s) for which there has been no change in location or status you are not required to file another return on such vehicle or trailer. Taxpayers who have changes or vehicles newly located in Fauquier County on January 1 must file with the Commissioner by March 15. After March 15, vehicles and trailers must be reported within 60 days of the date the property acquires situs in the county. Mobile Homes, Boats/Boat Motors, Aircraft, Business Personal Property and Machinery and Tools must be filed annually.

Q: If I am a Town resident, when must I file a tax return on my personal property?

A: Town residents who have vehicles located in the incorporated Town on January 1, must file with the Town by March 15. After March 15, vehicles and trailers must be reported within 60 days of the date the property acquires situs in the Town.

Q: Is there a penalty for filing a tax return late?

A: : Yes. If there is a filing requirement, a late filing penalty of 10% of the tax assessed is imposed and added to the tax bill for returns filed after the deadline. However, since Fauquier County is a file by exception jurisdiction, motor vehicles previously reported do not need to be re-filed in subsequent years. NOTE: This exception does NOT apply to campers, trailers, mobile homes and boats which must be filed annually.

Q: Where may tax returns be filed?

A: Personal property returns may be filed by mail, P.O. Box 437, Warrenton, Va. 20188 or in person at the Commissioner of the Revenue office, 29 Ashby Street, Warrenton; or at your Town Office.

Q: How may I obtain the forms for reporting personal property for assessment?

A: Contact the Commissioner of the Revenue at 540-422-8150 or come into the office at 29 Ashby Street, Warrenton.

Q: What are my tax obligations if I am on active military duty maintaining Fauquier County as my legal residence?

A: Under the Service Members Civil Relief Act, your tax liability would be to Fauquier, regardless of where you are stationed or where your personal property may be garaged during the year.

Q: As an active duty member of the military will I be taxed for personal property in Fauquier County if I maintain a legal domicile in a state other than Virginia?

A: No. You would not be taxed in Fauquier on personal property registered in the name of the service person and/or spouse, and if you reside here by virtue of military orders. Military personnel must present a copy of their January LES for the current year.

Q: If my personal property is unused or unlicensed, do I still pay personal property tax?

A: Yes. All personal property is taxable, even unlicensed or inoperable vehicles.

Q: If I am a resident of an incorporated town, what are the rules for purchasing a decal?

A: Contact your town official for details.

Q: When is my personal property tax payment due?

A: Tax on all personal property located in Fauquier County on January 1 and any property purchased or located in the county through approximately July 30 is due on October 5. Tax on vehicles and trailers only, acquired after then will be due 30 days from the date of the tax bill.

Q: Is there a penalty for paying my personal property tax late?

A: Yes. A penalty of 10% of the assessed tax will be added to the tax due. In addition, interest will be due on both the tax and penalty, at a rate of 10% per annum until paid.

Q: What does proration mean?

A: Proration is the method of taxation on a monthly basis for the portion of the calendar year personal property is owned and/or located in the jurisdiction. In Fauquier County, only vehicles and trailers are prorated.

Q: If I move into Fauquier County from another Virginia county during the year, could I owe something in both places?

A: New residents who move to Fauquier County from a non-prorating county in Virginia and have already filed their personal property in their previous county will not be taxed again on that same property. Any vehicles and trailers acquired after moving to Fauquier County must be taxed from the date of purchase.

Q: What happens if I sell a vehicle during the year?

A: The tax will be prorated on a monthly basis, when you notify the Commissioner of the Revenue and the Virginia Department of Motor Vehicles. The appropriate amount of tax already paid will either be refunded or credited by the treasurer, at your option, against the tax due on any vehicle or trailer acquired during the same tax year. This is an important NOTE: The Commissioner’s office must know specifically about your transaction in order to act on it. After the adjustment has been completed by the Commissioner’s office, you may go to the County Treasurer’s e-Treasurer page to access your account directly for any credits or balance due. NOTE: You will need your personal property account number(s), which is on your bill and the personal property declaration. You may also contact the Commissioner’s office at 540-422-8150 to obtain your account number(s).

Q: What happens if I move out of Fauquier County?

A: Within Virginia: If you move to a non-prorating county within Virginia, you will be liable to Fauquier County for the full year. If you move to a prorating county, you will be liable to Fauquier County for the amount of time you lived here and will be responsible for filing and paying taxes to the new county from the time you move there. Outside Virginia: If you move outside Virginia, you are liable to Fauquier County for the time you resided in Virginia. However, you must make sure you cancel your Virginia tags and register in your new state of residence within 30 days of your move or your liability will remain with Fauquier County. Once you have registered your personal property, send our office a copy of your new registration.

Q: If a college student keeps a vehicle where he resides during the school year, what is the effect on their personal property tax liability?

A: In the event that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education.

Q: I am a new Virginia resident of Fauquier. How soon must I report my vehicle?

A: You must report your vehicle to the Commissioner of the Revenue within 60 days after moving into the county.

Q: When I sign over my vehicle title to a new owner is there anything else I need to do so I won't have to pay tax on it the next year?

A: Yes. The back of your state registration instructs you to notify the DMV of the disposition of the vehicle by returning the registration card. If you don't notify them, they will send your old vehicle to us in our computer update and we will be obligated to tax you again. This is an important detail that can cause great aggravation at tax time.

Q: Will I be able to declare all my personal property on one form?

A: No. There is a separate form that must be completed for business personal property owned and machinery and tools used in manufacturing. The form and associated schedules/property lists are due no later than April 15. If you are unable to file by April 15, a request for a 30 day extension can be made in writing to the Commissioner of the Revenue. It must be made prior to April 15.

Q: How do I receive a high mileage adjustment?

A: To qualify for a high mileage adjustment, all of the following criteria must be met: • Only vehicles that are valued through the NADA Official Used Car Guide are eligible (Note: motorcycles, motor homes, buses and large trucks are not in the Used Car Guide) • Documentation must be third-party (e.g., state inspection receipt, service center repair receipt) dated on or before January 1st of the current tax year • Mileage must meet the required minimum for the year model. Refer to High Mileage guidelines. It may be beneficial to document mileage annually until the vehicle mileage exceeds 250,000 based on the mileage table.

Q: What is the Personal Property Tax Relief?

A: The Personal Property Tax Relief (PPTR) provides tax relief for any passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds or pick-up and panel trucks where the registered gross weight exceeds 7,500 but is not in excess of 10,000 pounds and it is registered for personal use and designed to transport property on its own structure independent of any other vehicle To qualify, a vehicle must be owned by an individual or leased by an individual under a contract requiring that individual to pay the personal property tax AND be used 50% or less for business purposes. Motor homes, trailers and farm use vehicles do not qualify for tax relief.

Q: Does my vehicle qualify?

A: If you can answer YES to any of the following questions, your motor vehicle will NOT qualify: • Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes or reimbursed by an employer? • Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes? • Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code? • Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual? • Is the vehicle farm use? • Is the vehicle a motor home? • If the vehicle is a panel or pick-up truck does the registered gross weight exceed 7,500 but not in excess of 10,000 pounds and it is not registered for personal use and designed to transport property on its own structure independent of any other vehicle.

Q: Will a vehicle qualify if it is in a Living Trust?

A: In general, vehicles held in a living trust will qualify for tax relief if the vehicle is held in a private trust for non-business purposes by an individual beneficiary.

Q: Will a truck qualify after the vehicle registered gross weight or registration has been changed?

A: A panel or pick-up truck with a gross weight of 7,500 pounds or less, not used in a business, qualifies for tax relief. In addition, If the vehicle is a panel or pick-up truck has the registered gross weight exceeds 7,500 but is not in excess of 10,000 pounds and it is registered for personal use and designed to transport property on its own structure independent of any other vehicle it may qualify. Should a person declare that the gross weight of his/her truck is incorrect and goes to the DMV and has it changed to meet the criteria, the following tax year that truck would qualify for the relief.

Q: Who is required to obtain a business license?

A: Any individual, partnership or corporation engaged in any business or profession or occupation in Fauquier County. Those businesses whose gross receipts are less than $200,000 (contractors $25,001) are eligible for a no fee license. Businesses above those threshold amounts are taxed. For Contractors, a Workers' Compensation Commission form VWC-Form 61A must be completed prior to issuance.

Q: Is my license good in all jurisdictions I operate in?

A: No. Each jurisdiction that has business license ordinances has their own licensing requirements. You need to check with each city, county or town in which you work.

Q: What is the license based on?

A: Gross receipts. The money that is received before any taxes, materials, etc. is deducted.

Q: When should you obtain a license?

A: You are required to obtain a license within one month of the start date of your business and payment will be due within thirty days from billing.

Q: Where may I obtain the business license forms?

A: Applications for business license are available in person at 29 Ashby Street, Warrenton or call 540-422-8166 and the license office will mail you an application. You can also find the online registration at the following: https://www.fauquiercounty.gov/government/departments-a-g/commissioner-of-the-revenue/online-forms

Q: How long is the license valid?

A: The license is valid from January 1 to December 31 of each year. Annual renewal is required by April 15th of each year.

Q: If I use my vehicle for business, can I still get the personal property tax relief?

A: A vehicle cannot qualify for tax relief if more than 50% of the use is for business purposes.

Q: If I am a contractor and my business is located in another jurisdiction and I am licensed there, but I do some work in Fauquier County, am I required to obtain a license in Fauquier?

A: Yes.

Q: What county offices do I need to check with when starting a business?

A: (A) Zoning Administrator in the Office of Community Development, (B) The business taxation division of the Commissioner of Revenue.

Q: Does a contractor doing business in Fauquier County have to be bonded?

A: No, you do not have to be bonded in order to obtain a Fauquier County Business License. A current DPOR contractor license and VWC Form 61-A are required with the registration.

Q: Do I need a license for the town and the county?

A: If your office is located in the Town of Warrenton, you only need a Town of Warrenton business license. EXCEPTION: 1. Contractors and Builder Developers Contractors whose offices are located in the Town of Warrenton, are required to obtain a Fauquier County Business License. 2. Peddlers. Peddlers who are peddling outside of the town limits and are peddling in Fauquier County are required to obtain a Fauquier County Business License.

Q: What is business tangible personal property?

A: All furniture, fixtures, tools and equipment used in a trade or business are considered business tangible personal property; also, machinery and tools used in a manufacturing, mining processing or reprocessing, water well drilling, radio or television broadcasting, dry cleaning or laundry business are to be listed and segregated as a separate class. Data Center computers and equipment are segregated as a separte class as well.

Q: Am I required to file a business property declaration form?

A: If you operate a business in Fauquier as an individual, partnership, or corporation and/or own or lease business equipment in Fauquier County or the incorporated towns on January 1, you must complete and file a return with the Commissioner of the Revenue. Filings are due each year by April 15th.

Q: How is the assessment on business tangible personal property made?

A: A schedule of equipment owned on January 1 with a list of each item, date of purchase and original cost must be given. A percentage of the original cost based on age of equipment, is used as part of the assessment calculation.

Q: Where can I obtain more information, forms and assistance in filing?

A: Forms, information and assistance are available online, at the Fauquier County Court House, Commissioner of the Revenue Office, 29 Ashby Street, Warrenton, or you may call 540-422-8166.

Q: When are the business license and business property filings due?

A: The forms and associated support documentation are due no later than April 15. If you file late or not at all, by law a 10% penalty may be added to your bill. If you are unable to file by April 15, a request for a 30-day extension can be made in writing to the Commissioner of Revenue. It must be made prior to April 15.

Q: How do I register for the Food & Beverage Tax?

A: A registration is required to set up a new account. The registration form can be found and filed online on the Fauquier County Commissioner of the Revenue's Business Taxation page. You can obtain a paper copy by contacting the Business Taxation office at 540-422-8166.

Q: What are the filing requirements for Food & Beverage (Meals) Tax?

A: The Food & Beverage tax is 6% on total sales. Filings and support documentation are due monthly by the 20th for the previous month's sales. A 10% late filing fee applies for filings received after the 20th. If you mail your filing, it must be postmarked no later the 20th of the following month. (For example: September Food and Beverage sales are due by October 20th.) You are required to file each month even when your sales are $0

Q: When are payments due for Food & Beverage (Meals) Tax?

A: Payments are required by the 20th of the current month for the previous month. A 10% late payment fee plus interest applies for payments received after the 20th. If you mail your payment, it must be postmarked by the post office no later than the 20th of the following month.

Q: How do I submit support documentation since I cannot attach it on the portal submission?

A: You must email your support documentation to biztax@fauquiercounty.gov each month. Be sure to include your business name and/or account number on your email.

Q: How do I submit an amended filing?

A: Contact biztax staff for assistance with amended filings at 540-422-8166.

Q: What do I report for Gross Receipts for businesses operating in Fauquier County (excluding a town based business)?

A: All sales in Fauquier County should be included in the gross receipts. You may exempt sales to another locality only if the sales have been reported and tax paid.

Q: As a Food Truck/Pop Up from another county what do I report to Fauquier County?

A: If you are selling food in Fauquier County, you are required to collect the 6% food & beverage tax and remit to our office Total sales for events in Fauquier County by the 20th of the following month. The tax is 6% to total sales. You will also be required to obtain a peddler's license which carries a flat fee rate of $75 each year. Annual renewal require for the business license which is due by April 15th.

Q: How do I register for the Transient Occupancy (Short Term Rental) Tax?

A: A registration is required to set up a new account. The registration form can be found and filed online on the Fauquier County Commissioner of the Revenue's Business Taxation page. You can obtain a paper copy by contacting the Business Taxation office at 540-422-8166.

Q: What are the filing requirements for Transient Occupancy (Short Term Rental) Tax?

A: The transient occupancy (short term rental) tax is 2% on total sales. Filings and support documentation are due monthly by the 20th for the previous month's sales. A 10% late filing fee applies for filings received after the 20th. If you mail your filing, it must be postmarked no later the 20th of the following month. (For example: September Food and Beverage sales are due by October 20th.) Please note, a third party booking/collections vendor does not file the monthly report on your behalf. Payments only are made by a third party vendor. You are required to report each month even when your sales are $0. You are required to complete the annual business license registration which carries a flat fee of $50 each year.

Q: When are payments due for Transient Occupancy (Short Term Rental) Tax?

A: Payments are required by the 20th of the current month for the previous month. A 10% late payment fee plus interest applies for payments received after the 20th. If you mail your payment, it must be postmarked by the post office no later than the 20th of the following month.

Q: How do I submit support documentation since I cannot attach it on the portal submission?

A: You must email your support documentation to biztax@fauquiercounty.gov each month. Be sure to include your business name and/or account number on your email.

Q: How do I submit an amended filing?

A: Contact biztax staff for assistance with amended filings at 540-422-8166.

Q: What do I report for Gross Receipts for businesses operating in Fauquier County (excluding a town based business)?

A: All sales in Fauquier County should be included in the gross receipts. You may not deduct expenses from your gross receipts reporting.

Q: When is the State Income Tax due?

A: : Returns must be postmarked no later than May 1 to avoid potential penalties and interest. If the due date falls on a Saturday, Sunday, or legal holiday, then your return must be postmarked by the next business day.

Q: If I owe tax, to whom should the check be made payable?

A: Checks should be made payable to Virginia Department of Taxation, and mailed with your return to the Commissioner of the Revenue.

Q: Does the Commissioner's office assist taxpayers in preparing their state tax return?

A: If you provide a complete copy of your Federal return and copies of your W-2's, the office will assist you.

Q: Does the office also have federal forms?

A: Yes, but there is a limited selection.

Q: If I file jointly on my Federal tax, do I have to file jointly on my State return?

A: In most cases, your filing status will be the same as the one you selected on your federal return. If you previously used Filing Status 4, you will now use Filing Status 2, and follow the instructions for line 16, Spouse Tax Adjustment.

Q: If deductions were itemized on the Federal return, is it necessary to itemize on State?

A: Yes. If you claimed itemized deductions on your federal income tax return, you must claim itemized deductions on your Virginia income tax return.

Q: What is the time limitation for filing for back taxes?

A: Statute of limitations is three years.

Q: How quickly can I expect to get my refund?

A: Accelerated refunds usually take 4-7 days, a regular return takes six to eight weeks. The accelerated refund program was developed to allow Virginia residents to receive their refunds more rapidly. Each condition must be met before requesting this process: 1. You must have filed a Virginia Individual Income Tax Return for the prior taxable year. 2. Your filing status (single, joint, or separate), name and/or address has not changed from the previous tax year.

Q: How long should I retain records for Federal and State Income filings?

A: Records should be kept at least seven to ten years.

Q: Is every state return audited by the Commissioner's office?

A: Yes, however, this is done to check for mathematical error only.

Q: What if I am a resident of an incorporated town?

A: Contact your town official for details: Remington: 439-3220 The Plains: 253-5211 Warrenton: 347-1101

Q: What are delinquent listings?

A: The following is a list of real estate on which delinquent taxes are due. Inclusion on this list does NOT mean that the properties herein are eligible for or authorized for tax sale to satisfy the delinquent taxes. The Treasurer is authorized by Code of Virginia § 58.1-3965 to initiate a tax sales of real estate which is delinquent for more than two years as of December 31st. The Treasurer reviews properties with delinquent taxes periodically to determine which properties will be sold. After owners are notified, a legal notice is published in the local newspaper as well as on this site. Upon giving that notice, if the owner does not pay the taxes or enter into a payment arrangement with the Treasurer, then a lawsuit is filed. Then, if the Court authorizes the property be sold to satisfy the taxes, it is sold by a Special Commissioner of Sale. For detailed information about the tax sale process, click here. Fauquier County 2022 Real Estate Delinquent List

Q: How old does my puppy have to be to buy a dog tag?

A: When a puppy is four (4) months old it is required to have a Dog License.

Q: What does a dog license cost?

A: Those who have purchased a recent dog tag with an expiration date 12 to 36 months from now will not have to repurchase a "lifetime" tag until the current tag expires. We cannot swap out a a recently purchased 1 or 3 year tag, regardless of the purchase date. Lifetime $10.00 Up to 10 dog kennel $30.00 11-20 dog kennel $50.00 21-30 dog kennel $100.00 31-40 dog kennel $150.00 41-50 or more dog kennel $200.00

Q: What do I need to get a dog license?

A: You must present a certificate of vaccination, properly executed and signed by the licensed veterinarian performing the vaccination, specifying the date of the vaccination, the date required for revaccination, a brief description of the dog and the name and address of the animal's owner. Print a dog license application here: Dog License Application.

Q: Can I request a dog license through the mail?

A: Yes. Send a copy of the current rabies certificate and a check for the license requested. Be sure to include your address so we can send your receipt and tag(s). Make checks and money orders payable to Fauquier County Treasurer and mail to: Tanya Remson Wilcox Fauquier County Treasurer P O Box 677 Warrenton, VA 20188

Q: What if I want to purchase a dog kennel tag?

A: In order to purchase a kennel tag, present a letter from Fauquier County Zoning Division that determines the kennel is in compliance with County Zoning Ordinances. This letter will indicate the number of dogs permitted on the property – a kennel tag can only be sold for the number of dogs listed. Contact the Zoning Division to obtain a letter stating ordinance compliance.

Q: Can I buy properties for the amount of the past due real estate taxes?

A: No. Each property is appraised by a licensed real estate appraiser and the Circuit Court determines the fair market value prior to sale. The Court expects properties to sell for at least the fair market value.

Q: How do I figure out the amount of the past due real estate taxes? Is that amount relevant to the tax sale?

A: To determine the amount of taxes past due on a property, click here. The amount of delinquent tax is irrelevant to the sale price of a property. Interested purchasers cannot simply pay the delinquent taxes to buy properties. If the amount of the past due taxes exceeds the sale price of the property, the Court will order the Treasurer to write off the unsatisfied taxes.

Q: Are properties sold with any warranty?

A: No. Properties are offered for sale as-is with all faults and without any warranty whatsoever.

Q: Who approves offers of purchase?

A: All sales are subject to approval and confirmation by the Fauquier County Circuit Court.

Q: What kind of deed can I expect to receive if the Court approves my offer?

A: Properties are conveyed by special commissioner’s deed with special warranty of title.

Q: There are outstanding liens listed on the title report the County shared online. Is the property sold free of those liens?

A: Yes. Properties are sold free and clear of all liens included in the tax sale complaint.

Q: Do you perc test or survey properties prior to the tax sale

A: No. Properties are not perc tested or surveyed prior to sale.

Q: May I inspect the property?

A: You may request permission from the Special Commissioner of Sale to inspect the property. If she grants written permission to go onto the property, then you may enter. Most properties are suffering from substantial neglect. Therefore, entry can be hazardous. All inspections are at your own risk and expense.

Q: Will the County refund me the costs of my due diligence investigation?

A: Expenses incurred by interested parties for due diligence investigations are non-refundable.

Q: Are properties available only at public auction?

A: No. The court determines how properties will be sold. They’ll be sold either by private offer or public auction. Frequently, the Court permits the Special Commissioner to advertise properties as available for purchase both ways.

Q: Can I pay with cash?

A: No. Cash is not accepted. A cashier’s check or certified check made payable to “The Fauquier Bank, General Receiver” is required.

Q: How much is the required deposit?

A: Offers must be accompanied by a deposit of $1,000 or 10% of the purchase price, whichever is greater. Since no one can know in advance how the bidding will transpire, each prospective bidder should decide prior to the auction what the maximum is he/she is willing to pay for the property. Once bidders decide on their maximum bid, they should simply get a certified check or cashier’s check for 20% of that amount. That way, if the bidding goes higher than anticipated and bidders want to increase their bids, their checks will be more than adequate to cover the 10% deposit. Deposits are NOT paid upon registration. The only person who pays a deposit is the winning bidder. If the high bidder does not have the entire 10% deposit to tender immediately at the close of the auction, the Special Commissioner will declare "no Sale" and reopen the bidding immediately.

Q: Do I need to register for the auction?

A: Yes. Registration occurs immediately before the auction on the front steps of the Fauquier County Circuit Courthouse, 40 Culpeper St., Warrenton.

Q: Where are the auctions held?

A: All auctions are held at the Fauquier County Circuit Courthouse, 40 Culpeper St., Warrenton.

Q: If I am the high bidder, when can I expect to pay the balance of the sales price?

A: Once the highest offer is confirmed by the Court, the balance due must be paid within 45 days.

Q: Who pays the recording costs and transfer fees?

A: Purchasers are responsible for all recording costs and transfer taxes, including grantor’s tax.

Q: Can an owner save the property from being sold?

A: Yes. Owners may redeem their properties before the date of the sale by paying all taxes, penalty, interest, and costs.

Q: What happens to the excess proceeds of sale if the owners do not claim them?

A: If the owners of the property do not make a claim for the excess proceeds of sale within two years of the date that the Circuit Court confirms the sale of the property, then Fauquier County makes a claim to the Court, asking that the excess proceeds of sale be paid to Fauquier County.

Q: How do I find out if there are any tax sale cases in which excess proceeds remain on deposit with the General Receiver?

A: You should visit the Circuit Court Clerk's Office, located at 29 Ashby Street, 1st Floor, Warrenton, VA 20186, to review the Court's case files.