Mission Statement

We are the chief tax assessor for Page County.  We provide quality of service, confidentiality, and respect in the following:

• Assessments of and assistance with individual and business Personal Property
• Issuance and renewal of Business Licenses
• Assistance with and processing of Virginia State Income taxes
• Assessments of and assistance with Real Estate
• Assistance with the Tax Relief for the Elderly Program
• Maintenance of and assistance with the Land Use Program
• Assessment of Meals and Lodging Taxes

We proudly provide these services for the citizens of Page with the mission to contribute to the success, growth and stability of our community by applying Virginia State and Page County tax laws with uniformity.

Deadlines

• January 1^st to April 1^st : Applications accepted for Tax Relief for the Elderly
• March 1^st : Filing deadline for Form 762 Return of Tangible Personal Property
• March 1^st : Filing deadline for Business License
• April 15^th : Filing deadline for Federal Income Tax
• May 1^st : Filing deadline for Virginia State Income Tax
• June 5^th : First half of Personal Property and/or Real Estate Taxes due
• December 5^th : Second half of Personal Property and/or Real Estate Taxes due
• September 1^st to October 31^st : Application and/or changes for Land Use Program

2009 Tax Rates (Per $100 of assessed value)

• Personal Property: $4.64
• Machinery & Tools: $2.00
• Motor Carriers: $2.00
• Mobile Homes: $0.48
• Aircraft: $0.50
• Real Estate: $0.48
• Shenandoah Corp. : Real Estate - $0.25, Personal Property - $0.40
• Stanley Corp. : Real Estate - $0.16, Personal Property - $0.75
• Luray Corp. : Real Estate - $0.22, Personal Property - $0.40

Tax rates are set by the Board of Supervisors by June 30^th of the billing year.

General reassessments occur every 4 years unless otherwise decided by the Board of Supervisors.

INFORMATION REGARDING REAL ESTATE:

• Real Estate can be located by either name or map number.
• The public has access to information on real estate including: name, address, description, deed book reference, dimensions of lots, dwellings and other buildings, amounts of acreage, fair market valuation of land and buildings. click here for link to county GIS information
• Tax maps are available to the public to locate the ownership of property. To view tax maps please click here.
• For link to county parcels listed online click here.
• Copies of maps and printouts may be obtained for set fees.
• Tax rates are set by the Board of Supervisors to accommodate twice a year billing (spring).
• The current tax rate is $0.48 per $100 of assessed value.
• Twice - a - year billing. Due dates are June 5^th (January - June) & December 5^th (July - December).
• New parcels and buildings are assessed from information obtained through transfers recorded at the Court House and through building permits obtained at the Building Inspectors Office - click here .
• There are 23,000 parcels of real estate in Page County.
• Page County is 206,080 square-acres.
• Rates for those are provided by the appraisal firm, currently Blue Ridge Appraisal.

QUALIFICATIONS & INFORMATION FOR LAND USE:

• Applications are accepted from September 1 through November 1 for the following year's assessment.
• Applications will NOT be accepted if there are delinquent taxes on the parcel.
• Agriculture Horticulture, Open Space (Public Use) requires a minimum of 5 acres.
• Forest Use requires a minimum of 20 acres.
• There is a $20 application fee.
• For new parcels, $20 plus $0.20 cents per acre.
• This is a deferred tax.
• There are an estimated 3,200 parcels that qualify for the Land Use Program.

QUALIFICATIONS FOR TAX RELIEF FOR THE ELDERLY:

• Applications must be filed annually.
• Must be 65 years old or older, or totally disabled on December 31st of the year preceding the taxable year.
• Total combined income cannot exceed $21,500.
• Total net worth cannot exceed $114,000.
• This is NOT a deferred tax, survivors will not be penalized nor will they incur debt for past years reduction(s).
• 418 people currently qualify for the Tax Relief Program.

INFORMATION REGARDING PERSONAL PROPERTY:

The Commissioner of the Revenue's Office is responsible for the taxation of individual and business vehicles, recreational vehicles, boats, mobile homes, aircraft, and business personal property.

Personal Property is divided into six categories, they are as follows:

I. Motor Vehicles - Page County taxes motor vehicles, motorcycles, trailers, and motor homes. All vehicles registered in the county through the Department of Motor Vehicles are subject to taxation. Page County is a "prorating" jurisdiction which means you are assessed for the number of months in which the vehicle is located within the county and/or the number of months the vehicle is owned. However, trailers, motor homes and certain heavy trucks are not prorated, as well as vehicles that move into or out of the county from non-prorating jurisdictions. Page County began prorating motor vehicles in 1997.

Autos, trucks, and motorcycles are based on the loan value of the vehicle using a uniform pricing guide known as NADA (National Automobile Dealers Association Blue Book). Any vehicles that cannot be valued using this guide are assessed using our Depreciation Schedule. Trailers, motor homes and heavy trucks are assessed using this same methodology. The minimum assessment of all motor vehicles is $100.00.

The tax rate for motor vehicles is determined by the Board of Supervisors and set annually. The current rate for motor vehicles is $4.64 per $100.00 of the assessed value. Page County adopted twice year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half is due December 5th of each year. Payment is made to the Treasurer's Office.

PPTRA (Personal Property Tax Relief Act) is given to those vehicles that are used for personal use.

Qualifying vehicles are as follows:

• Automobiles, motorcycles, and trucks with a gross weight of 7500 pounds or less; and
• Owned or leased by natural persons who are responsible for the payment of the personal property tax; and
• Used less than 50% for non-business purposes.

Non-Qualifying Vehicles are as follows:

• Any other vehicle not listed above and trucks with a gross weight greater than 7500 pounds; or
• Owned or leased in the name of a business; or
• Used in a business and matching ANY of the following items:
  • More than 50% of the mileage for the year is for business purposes and is deducted for Federal Income Tax purposed or reimbursed by an employer; or
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense; or
  • The cost of the vehicle pursuant to 179 of the Internal Revenue Service Code (which by defintion requires 50% or greater business use); or
  • The vehicle is leased by a natural person and used for non-business purposes but the lessor pays personal property taxes through a contractual agreement.

Note: When truck tags are placed on a motor vehicle for the uses of pulling or hauling, this causes the weight of the vehicle to go over 7500 pounds and in turn disqualifying the vehicle for tax relief.

As stated above, the tax relief is given to motor vehicles which fall under the "Qualifying" category. The relief is also only given up tp the first $20,000.00 of value for Personal vehicles. The reimbursement percentages for those vehicles valued at $1001.00 through $20,000.00 are eligible for 35.0% relief. Vehicles that are assessed $1,000.00 and under will be eligible for 100% tax relief.

As of September 1, 2006, a change was made regarding the Personal Property Tax Relief for tax years 2005 and any previous years. Any outstanding or new supplemental bills are no longer eligible to receive the tax relief from the state for those years.

This office files by exception which means that you DO NOT have to report purchases or sales of motor vehicles. We obtain the information through the Department of Motor Vehicles, and update our records weekly. Individuals must notify DMV of any changes in the following:

• Change in Ownership
• Change in Address
• Change in Name
• Salvaged, abandoned, disabled, etc.

II. Other Personal Property - Page County taxes boats, business furniture and fixtures, campers, heavy business equipment, computer equipment, golf carts, vending machines, boat trailers, and any untagged trailers.

Other Personal Property items are reported to the Commissioner of the Revenue's Office using the Form 762 (Page County Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in PAGE COUNTY as of JANUARY 1 of the taxable year.

Boats are registered with the Department of Game and Inland Fisheries and a report is sent to our office annually. Large companies are required to report their asset listings for our review. All small businesses shall report a copy of the Schedule C - Depreciation and Amortization Schedule attached to the Form 762.

These items are valued using our Depreciation Schedule. The tax rate is determined by the Board of Supervisors and set annually. The current rate for Other Personal Property is $4.64 per $100.00 of the assessed value. Page County adopted twice year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half is due December 5th of each year. Payment is made to the Treasurer's Office.

III. Machinery & Tools - Page County taxes machinery and tools used by manufactures and processors.

Machinery and Tools are reported to the Commissioner of the revenue's Office using the Form 762 (Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in PAGE COUNTY as of JANUARY 1. All businesses are required to attach a copy of their asset listing for our review.

The value is determined by the total cost of the machinery and then depreciated by 40%, to see depreciation schedule, click here. The tax rate is determined by the Board of Supervisors and set annually. The current rate for Machinery & Tools is $2.00 per $100.00 of the assessed value. Page County adopted twice year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half is due December 5th of each year. Payment is made to the Treasurer's Office.

To qualify for the machinery and tools rate you must be engaged in the following criteria:

• Manufacturing
• Mining
• Processing or reprocessing
• Radio or television broadcasting
• Dairy
• Dry Cleaning or laundry business

IV. Motor Carriers - Page County taxes all Motor Carriers and the Trailers used to carry freight.

Motor Carriers are reported to the Commissioner of the Revenue's Office through the Department of Motor Vehicles.

Value is determined by the cost of the motor carrier and then depreciated by year. The tax rate is determined by the Board of Supervisors and set annually. The current tax rate for Motor Carriers is $2.00 per $100.00 of the assessed value. Page County adopted twice-a-year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half is due December 5th of each year. Payment is made to the Treasurer's Office.

V. Mobile Homes - Page County taxes all single-wide and double-wide mobile homes.

Mobile Homes are reported to the Commissioner of the Revenue's Office through the Department of Motor Vehicles and through the processing of Building Permits. They also are reported using the Form 762 (Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in PAGE COUNTY as of JANUARY 1.

Any change in ownership, destruction (fire, etc.), and location of mobile home shall be reported to this office. Double-wide homes that have been converted to Real Estate should be reported to the Department of Motor Vehicles and owners should return their title. To transfer a double-wide to real estate it must meet certain criteria set forth by the Code of Virginia, and owners must obtain a copy of the transfer request.

Values are determined by a firm that the Board of Supervisors hires during each General Reassessment. The year, make, size and condition are the key factors in determining the value of mobile homes. The tax rate is determined by the Board of Supervisors and is set annually. The current tax rate for Mobile Homes is $.48 per $100.00 of the assessed value. Page County adopted twice-a-year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half bill is due December 5th of each year. Payment is made to the Treasurer's Office.

Effective Tax Year 2008, the county has adopted an ordinance to Prorate Real Esate Taxes, which includes Mobile Homes. Method of prorating Mobile Homes is as follows:

• Doublewide to Real Estate in middle of year will be prorated for number of months up until the date the mobile home was converted.
• Mobile Home destroyed, burned, or removed from property (not sold) will be prorated as to the date in which it occurred or the Commissioner viewing the property.
• Any "NEW" mobile homes (orginiated from DMV or Bldg Permit) purchased from January 2 through October 31 will be supplemented in starting November 1 of the tax year.  Those added from November through December will be assessed starting January 1 of the following year.

*ANY TRANSFER OF OWNERSHIP WILL NOT BE PRORATED.*

VI. Aircraft - Page County taxes all aircraft located within the county.

All aircraft are reported to the Commissioner of the Revenue's Office by the local Airport as well as AIRPAC. They also are reported using the Form 762 (Return of Tangible Personal Property), click here. It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in PAGE COUNTY as of JANUARY 1.

Aircraft is valued using the Aircraft Blue Book. Any aircraft that cannot be valued using this guide are assessed using our Depreciation Schedule, click here. The tax rate is determined by the Board of Supervisors and set annually. The current rate for Aircraft is $.50 per $100.00 of the assessed value. Page County adopted twice year billing in 2006, therefore the 1st half bill is due June 5th and the 2nd half is due December 5th of each year. Payment is made to the Treasurer's Office.

Personal Property Important Dates:

• Form 762 (Return of Tangible Personal Property) - return on or before March 1st
• Personal Property Taxes on all categories - 1st half - due June 5th, 2nd half - due December 5th

For any further questions, please do not hesitate to contact the Personal Property Department at (540) 743-3840.

INFORMATION REGARDING VIRGINIA INCOME TAX RETURNS:

• This office prepares, examines for errors and mails current year tax returns directly to Richmond.
• Forwards Amended, Part-Year and Non-Resident returns.
• Directly keys Accelerated Refunds to Richmond.
• Qualifications for an Accelerated Refunds are: name, address, filing status MUST be exactly as filed in prior year.
• Filing deadline is May 1^st of each year.
• Authority to check status of Virginia Income Tax returns upon request.
• Processes Estimated Tax vouchers.
• Filing deadlines for Estimated vouchers are as follows: May 1, June 15, September 15 and January 15.
• Federal & State income tax return forms are available in our office.
• Federal & State schedules, forms, publications are available for various filing needs.
• To visit the Virginia Department of Taxation website, click here .
• To visit the Internal Revenue Service website, click here .

INFORMATION REGARDING BUSINESS LICENSE:

• All individuals, firms or corporations, who conduct any trade, profession, business or occupations, or who maintains an office in their home located within Page County are required to secure a Page County Business License.
• Effective January 1st, 1993 for Page County.
• Business License is an Annual License Tax.
• Approvals must be obtained from the Building, Zoning, Highway and Health Departments by filing a PAGE COUNTY BUSINESS LICENSE REQUEST FORM with the Commissioner of the Revenue Office.
• PAGE COUNTY BUSINESS LICENSE REQUEST FORM AND INSTRUCTIONS and BUSINESS LICENSE RATES, click here.
• A one-time non-refundable zoning fee for business license review of $50.00 went into effect March 18, 2008.  This fee must be paid at the time of filing the request form with the Commissioner of the Revenue Office.
• A Business License must be purchased from the Commissioner of the Revenue Office after the applicant receives their final approval from the Zoning Office, prior to the start of any business activity.
• Various rates for various types of businesses are assessed on gross receipts.
• To view the various rates for businesses, please click on the above link.
• Outside Contractors, contractors who are located outside Page County taxing jurisdiction, such as the Towns of Luray, Stanley, and Shenandoah, Other Counties and/or States.  The Outside Contractor Business License Application and Workers Compensation Informationmust be filed with the business license application.  Contractors must also submit a copy of their state contractor's license.
• Approximately 900 Business License accounts.
• March 1st is the renewal deadline for existing businesses.
• Penalty and interest will be assessed after the March 1st deadline.

 For more information, please feel free to contact our office at 540-743-9093.

INFORMATION REGARDING FOOD/BEVERAGE TAX:

• Food/Beverage Tax is a tax on any prepared food and drink that is sold.
• Effective date April 1, 1992.
• 4% Tax assessed monthly on gross receipts.
• Due Date is the 20th of the following month the tax was collected.
• Food/Beverage Tax Registration form, click here.

All Food/Beverage applicants must also register with the State Sales Tax Department. Registration may be done on line at: www.tax.virginia.gov/ireg and then click on "Register a New Business", or by using Form R-1.

For more information, please fell free to contact our office at 540-743-9093.

INFORMATION REGARDING TRANSIENT LODGING TAX:

Transient Lodging Tax is a tax levied on all hotels, motels, boarding houses, travel campgrounds, bed and breakfast establishments, privately owned homes, cabins, cottages rented out for fewer than 30 days per interval.

• Effective date of Amendment, July 1, 1997.
• 4% Tax assessed monthly on gross receipts.
• Due Date is the 20th of the following month the tax was collected.
• Transient Lodging Tax Registration form, click here.

All Transient Lodging applicants must also register with the State Sales Tax Department.  Registration may be done on line at: www.tax.virginia.gov/ireg and then click on "Register a New Business", or by using Form R-1.

• There is an average of 200 Food/Lodging accounts.

For more information, please feel free to contact our office at 540-743-9093.