Due June 5 and December 5. First Installment bills are mailed in May; second installment bills are mailed in October. Value as of January 1.
Real Estate Property Taxes
Due June 5 and December 5. First Installment bills are mailed in May; second installment bills are mailed in October.
Applications must be filed no later than November 1 of the year prior to the tax year for which reduced taxation is sought.
Tax Relief for the Elderly and Totally Disabled
Applications may be filed no later than April 1 for individuals who have previously received tax relief. First time filers must submit applications before November 1.
The license year begins January 1 and ends December 31.
A business license application must be filed by March 1 of each year. Failure to file an application or failure to pay the license tax or the license fee by the appropriate due date will be subject to a penalty of ten percent (10%) of the tax.
Payment for the License Tax will be due as follows:
For gross receipts up to $99,999.99 the flat fee of fifty dollars ($50.00) shall be paid with the license application on March 1st.
For gross receipts of $100,000 and over, the tax due shall be calculated by the License Tax Rate (see back of application) and paid on or before June 15th of the license year.
A new business must obtain a license within thirty days of the day it begins business in Albemarle County.
Business Personal Property
Due June 5 and December 5. The assessment for the bill due June 5 will be based on one-half of the prior year final assessment unless a business personal property statement is received by March 1. If the statement is received after March 1, any necessary assessment adjustments will be made to the December 5 bill.
Food and Beverage Tax
The Food and Beverage tax is collected on a monthly basis. Payment is due to the County of Albemarle no later than the 20th day of the following month. Payment booklets may be obtained from the Business License department in the County Office Building. There is a 3% discount for those who make payments by the 20th of each month.
Transient Occupancy Tax
Every hotel, motel, tourist home, or other lodging place that for compensation, furnishes lodging to any person on a transient basis (30 consecutive days or less) must collect the appropriate Transient Occupancy tax. Those entities collecting such tax are required to register with the Director of Finance and file the appropriate returns on a monthly basis. The due date for filing and remittance of Transient Occupancy Tax is the 20th of each month. The tax rate is 5%.
The sales tax rate is 5.3% (4.3% state tax and I% local tax) and is collected at the point of sale. 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.
Late Payment Penalty Policy
Payments must be received in the Finance Department by 5:00 p.m. on the due date or postmarked by the U.S. Postal Service on or before the due date in order for a payment to be considered timely.