Finance Home  |  Tax Rates, Due Dates, and Late Penalties
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Personal Property (Individuals)
Payment is due June 5 and December 5. Failure to adhere to these deadlines will result in a late payment penalty of 10% or $10, whichever is greater, on the unpaid balance on each assessed item. Interest of 10% per year accrues every month until paid in full. The tax rate is $4.28 per hundred of assessed value.


Vehicle License Tax
Effective 01-01-2009, vehicle decals are no longer required to be displayed on windshields. A Vehicle License Tax replaced the former Decal Fee. This fee is billed annually along with the 1st half Personal Property tax bill.

 Motor Vehicles, Trucks:  

 4,000 lbs. and less

 $40.75

 4,001 lbs and greater

 $45.75

 

 Motorcycles:

 $28.75

 

 Trailers:

 1,500 lbs and less

 $18.00

 1,501 lbs and greater

 $28.50

 


Personal Property (Businesses)
Returns are due May 1. A late filing fee of 10% will be added if your return is not filed by May 1Payment is due June 5 and December 5Failure to adhere to these payment deadlines will result in a late payment penalty of 10% of the unpaid balance or $10, whichever is greater, in addition to any late filing penalty. Interest of 10% per year accrues every month until paid in full. The tax rate is $4.28 per hundred of assessed value.


Real Estate Property Taxes
Payment is due June 5 and December 5. Failure to adhere to these deadlines will result in a late payment penalty of 10% of the unpaid balance or $10, whichever is greater. Interest of 10% per year accrues every month until paid in full. The tax rate is $0.0839 per hundred of assessed value.


Land Use Applications
Applications must be filed no later than November 1 of the year prior to the tax year for which reduced taxation is sought.
There is a fee of $15 per parcel plus 15 cents for each acre over one hundred acres for initial applications and reapplications. There is a fee of $15 per parcel plus 15? for each acre over one hundred acres for initial applications and reapplications. Applications filed from 31 to 90 days of the date of the annual notice of reassessment are accepted upon payment of the filing fee plus a late fee of $125 per parcel.


Tax Relief for the Elderly and Totally Disabled
The renewal due date is April 1 for individuals who have previously received tax relief. First time filers must submit applications before November 1. There are no application fees or penalties for late filings; however, renewals or applications received after the respective filing due dates are not accepted.


Business License
Renewal applications are due March 1. Payment for the License Taxes is due as follows:

-     For gross receipts of $25,000 or less, there is no fee or tax.

-     For gross receipts greater than $25,000.00 and less than $100,000 a flat fee of fifty dollars ($50.00) is due with the license application on March 1.

-     For gross receipts greater than $100,000 the payment is due June 15. See schedule of tax rates:

LICENSE TAX RATES FOR GROSS RECEIPTS of $100,000 or MORE

Retailers or Retail Merchants

$0.0020

Wholesalers or Wholesale Merchants

$0.0005

Repair, Personal, Business and Other Services

$0.0036

Rental of Houses, Apartments, or Commercial Properties

$0.0020

Financial, Real Estate, and Professional Services

$0.0058

Public Service Corporations

$0.0050

Contractors, Developers, and or Speculative Builders

$0.0016

Utility Company

$0.0050

Vending Machines or Coin Operated Devices (Retail Merchant)

$0.0020

Direct Retail Seller

$0.0010

FLAT LICENSE TAX SCHEDULE – FILING AND PAYMENT IS DUE ON MARCH 1ST

Coin Operated Devices for Amusement

$100

Bondsmen

$150

Pawnbrokers

$250

Building or Savings and Loan Associations

$50

Fortunetellers, Clairvoyants & Related Occupations

$500

Show and Sale – Within a 7 Day Period

$50

Carnivals and Circuses (For Profit)

$500

Show and Sale – Within a 30 Day Period

$150

Carnivals and Circuses (Not for Profit)

$25

Show and Sale – Within a 365 Day Period

$600

Peddlers, Mobile Food

$50

Itinerant Merchants, Food

$50

Peddlers, Non-Food

$500

Itinerant Merchants, Non-Food

$500

ALCOHOLIC BEVERAGES FLAT LICENSE TAXES - FILING AND PAYMENT IS DUE ON MARCH 1ST

Bottler’s License

$500

Distiller – 5,000 Gallons or Less

$0

Brewery – Less Than 500 Barrels

$250

Distiller – More Than 5,000 Gallons & 36,000 Gallons or Less

$750

Brewery – 500 Barrels or More

$1000

Distiller – More Than 36,000 Gallons

$1,000

Winery License

$50

Fruit Distiller’s License

$500

Beer Only ON Premises

$25

Beer and Wine ON Premises

$37.50

Beer Only OFF Premises

$25

Beer and Wine OFF Premises

$37.50

Mixed Beverages  0-100 Seating Capacity

$200

Wholesale Beer Distributor

$75

Mixed Beverages  101-150 Seating Capacity or Nonprofit Clubs

$350

Wholesale Wine Distributor

$50

Mixed Beverages  151 or More Seating Capacity

$500

 

 

 

 

-     New businesses must obtain a license within thirty days of beginning business in Albemarle County. Failure to meet the deadlines above will result in a late filing penalty of 10% of any balance due with the application. Late payment penalty is 10% of the balance due. Only one penalty applies if both the filing and payment are late.


Food and Beverage Tax
Payment is due to the County no later than the 20th of the following month. The late filing penalty is 10%. In addition, there is a 10% late payment penalty for the first month, and 5% penalty for each month thereafter until the balance is paid. The tax rate is 4.3%.


Transient Occupancy Tax
Payment is due to the County no later than the 20th of the following month. The late filing penalty is 10%. In addition, there is a 10% late payment penalty for the first month, and 5% penalty for each month thereafter until the balance is paid. The tax rate is 5%.


Sales Tax
The sales tax is administered by the Department of Taxation. For details on filing remittance, please refer to https://www.tax.virginia.gov/sales-and-use-tax The sales tax rate is 5.3% (4.3% state and 1% locality).


 

Short-term Rental Tax
Payment is due to the County no later than the 20th of the month following the close of each calendar quarter. The penalty for late remittance is 10% or $10, whichever is greater. Interest of 10% per year accrues every month until paid in full. The tax rate is 1%.

 


 

Motor Vehicle Dealership Tax
Payment is due to the County no later than the 20th of the month following the close of each calendar quarter. The penalty for late remittance is 10%. Interest of 10% per year accrues every month until paid in full. The tax rate is 0.0020.


Late Payment Penalty Policy
To avoid incurring a late payment penalty, payments must be made either: (1) online at www.albemarlecountytaxes.org/taxes by 11:59 P.M. ET on the due date; (2) postmarked by the due date; (3) by telephone at 1-866-820-5450 by 11:59 P.M. ET on the due date, (4) or in person to the Finance Office by 5:00 p.m. on the due date. Otherwise, the late payment penalty is effective the following day and interest begin to accrue the following month.

Late payment policy