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Taxpayer Responsibilities

A Guide for the Taxpayer

The Treasurer’s Office has compiled the following guidelines concerning our services and your obligations. This brief summary of state and local taxes should be especially informative to new residents of our locality. We welcome your inquiries and we want to assist you in any way possible.

Taxes
The governing body for our locality sets the tax rates for personal property and real estate taxes. This procedure is normally completed when the locality is preparing the total budget for the upcoming fiscal year.

Real Estate Taxes
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. A late payment of 10% plus 10% interest per annum is added on the day after the due dates. 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.

How is real estate tax calculated?
The Board of Supervisors establishes a tax rate for real estate every Spring when it adopts the following fiscal years budget.

The rate applied for 2013 is 51 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 .51=$892.50

Senior Citizen and Disability Real Estate Tax Relief
Your county government provides a tax relief program for the elderly, based on income and net worth. This program is administered by the Commissioner of the Revenue and applications must be filed by April 1 of each year.

Personal Property Taxes
Personal property is assessed as of January 1 each year by the Commissioner of Revenue, based on a pricing guide or a percent of the original cost. The assessment is based on vehicles in the taxpayer’s possession and normally garaged, parked, or stored in the localities as of January 1.

Our county levies a personal property tax on the following kinds of personal property: automobiles, trucks, motor homes, motorcycles, trailers, recreational vehicles, aircraft, manufactured homes and business personal property.  The rates applied for cars, pickups and motorcycles is $2.50 per $100 of value.  All other personal property will remain at $1.90 per $100.  This tax is assessed by the Commissioner of the Revenue and paid to the Treasurer’s Office.

Every individual that has a vehicle or other form of personal property in Augusta County is required to file a personal property return with the Commissioner of the Revenue by May 1.  If you do not receive this form, it is your responsibility to notify the Commissioner of the Revenue’s Office.

Personal Property tax bills are due by December 5th of each year.  If a late payment is received, a penalty of 10% and interest at 10% per year will be added to the tax bill after the due date.

If you receive a bill that is incorrect because you either sold a vehicle or moved it from the County of Augusta, be sure to contact the Commissioner of the Revenue’s office immediately.

What if you do not receive forms in the mail?
Failure to receive forms or tax bills does not exempt you from either the obligation to file or pay taxes on time.  If you do not receive a tax bill please call the Treasurer’s Office at 540-245-5660 or look up your taxes online on Augusta County's e-Treasurer site.  If you do not receive a personal property filing form please contact the Commissioner of the Revenue’s Office.

County Vehicle Decals
AUGUSTA COUNTY HAS ELIMINATED THE DECAL FEE. 

 

Dog Licenses
All dogs four months or older must have a County dog license. These are sold all year in the Treasurer’s Office. You must provide proof of your dog’s rabies vaccination. A spay or neuter certificate must also be presented if it is not indicated on the rabies certificate.

Dog tags licenses go on sale each year on November 1 and must be displayed by January 31. They are issued on a first come, first serve basis. 

The cost for a dog tag license is:
(Effective January 1, 2010)

ONE YEAR:
male/female: $10.00 
unsexed(Spayed/Neutured): $6.00

THREE YEARS:
male/female: $25.00
unsexed(Spayed/Nuetured): $15.00 

Kennel licenses (20 dogs) are $50. If a dog tag is lost, a duplicate dog tag is $1.  If you chose to obtain your license by mail please fill out our dog tag license form.

More Information
State and Estimated Income taxes may be filed with the Commissioner of Revenue. Payments are accepted in the Treasurer’s Office.

IMPORTANT DATES TO REMEMBER

January:
15- State Estimated Income Tax Due-Voucher 4
31- Dog Tags Due
March:
1- Business License Fees Due
April:
1- Tax Relief for Elderly Filing
May:
1- State Income Tax Return  Deadline
1- State Estimated Income Tax Due-Voucher 1
1- Personal Property Deadline for Filing
June:
5- First Half Real Estate Taxes Due
15- State Estimated Income Tax Due-Voucher 2
September:
15- State Estimated Income Tax Due-Voucher 3
December:
5- Second Half Real Estate Taxes Due
5- Personal Property Taxes Due

*If a tax due date falls on a weekend or holiday, the due date is the next business day.

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Last updated: 4/29/2013 4:13:56 PM