Albemarle County, VA
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Real Estate Tax Rate
| Albemarle County Tax | Tax Rate |
| Real Estate Property Tax | $0.854 per $100 Assessed Value |
Personal Property Tax Rates
| property type | rate per $100 assessed value |
|---|---|
| Vehicles, Motorcycles, Airplanes, Boats, Trailers, etc. | $3.96 |
| Furniture, Fixtures & Equipment | $3.96 |
| Machinery & Tools | $3.96 |
Other Local Taxes
| type of other local Tax | Tax Rate |
|---|---|
| Daily Short-term Rental Tax | 1% |
| Transient Occupancy Tax - Through June 30, 2024 | 8% |
| Transient Occupancy Tax - Effective July 1, 2024 | 9% |
| Food & Beverage Tax | 6% |
| Motor Vehicle Dealership Tax | 0.2% |
| Sales and Use Tax (4.3% state tax and 1% locality tax) | 1% |
Virginia Taxes
| Virginia Tax | Tax Rate |
|---|---|
| Corporate Income Tax | 6% |
| State and County Retail Sales Tax | 5.3% |
| State and County Meals Tax | 4% |
Business, Professional & Occupancy License (BPOL) Fee
| Annual Gross Receipts | fee |
|---|---|
| Gross Receipts less than $25,000 | $0.00 |
| Gross Receipts over $25,000 up to $100,000 | $50.00 |
| Gross Receipts $100,000 and Over | Tax based on Rates Below |
Business, Professional & Occupancy License (BPOL) Tax Rates
| classification/Business activity | Tax PER $100 gROSS rECEIPTS |
|---|---|
| Retailers or Retail Merchants | $0.20 |
| Wholesale (May report Gross Purchases instead) | $0.05 |
| Rental of Houses, Apartments or Commercial Properties | $0.20 |
| Utility Company | $0.50 |
| Financial, Real Estate and Professional Services | $0.58 |
| Contractors, Developers, and or Speculative Builders | $0.16 |
| Vending Machines or Coin Operated Devices (Retail Merchant) | $0.20 |
| Direct Retail Seller-Remote buyer ordering by telephone, internet or mail, in which items are shipped by common carrier or by USPS | $0.10 |
| Prime Contractor-Receiving identifiable federal appropriations for R&D services as defined in 31.205-18 of the Federal Acquisition Regulations | $0.03 |
| Motor Vehicle Dealership Tax (Due on or before the 20th day of the month following the close of each calendar quarter) | $0.20 |
| Repair, Personal, Business and Other Services | $0.36 |
Flat Tax or Fee Licenses
| Classification/business activity | flat Tax or fee |
|---|---|
| Coin Operated Devices for Amusement (Less than 10 Machines) | $100.00 |
| Coin Operated Devices for Amusement (10 or More Machines) | $200.00 |
| Fortuneteller, Clairvoyants & Related Occupations | $500.00 |
| Carnivals and Circuses (For Profit) | $500.00 per day |
| Carnivals and Circuses (Not for Profit) | $25.00 per day |
| Itinerant Merchants or Peddlers, Non-Food Items | $500.00 |
| Itinerant Merchants or Peddlers, Food Items | $50.00 |
| Bondsmen | $150.00 |
| Going Out of Business Permit | $65.00 |
| Building or Savings and Loan Associations | $50.00 |
| Show and Sale - Within a 7 Day Period | $50.00 |
| Show and Sale - Within a 30 Day Period | $150.00 |
| Show and Sale - Within a 365 Day Period | $600.00 |
Alcoholic Beverage Flat Fees
| abc license classification | flat fees |
|---|---|
| Mixed Beverages 0-100 Seating Capacity | $200.00 |
| Mixed Beverages 101-150 Seating Capacity | $350.00 |
| Mixed Beverages 151 or more Seating Capacity | $500.00 |
| Private Non-Profit Clubs | $350.00 |
| Beer ON Premises | $25.00 |
| Beer OFF Premises | $25.00 |
| Beer and Wine ON Premises | $37.50 |
| Beer and Wine OFF Premises | $37.50 |
| Brewery - Less Than 500 Barrels | $250.00 |
| Brewery - 500 Barrels or More | $1,000.00 |
| Winery License | $50.00 |
| Bottler's License | $500.00 |
| Distiller - 5,000 Gallons or Less | $0.00 |
| Distiller - More Than 5,000 Gallons but Not More Than 36,000 Gallons | $750.00 |
| Distiller - More Than 36,000 Gallons | $1,000.00 |
| Fruit Distiller's License | $500.00 |
| Wholesale Beer Distributor | $75.00 |
| Wholesale Wine Distributor | $50.00 |
Business Tangible Personal Property and Machinery & Tools Tax Assessment Factors
| Years since purchase | percentage of original cost |
|---|---|
| 1st Year | 25.0% |
| 2nd Year | 22.5% |
| 3rd Year | 20.0% |
| 4th Year | 17.5% |
| 5th Year | 15.0% |
| 6th Year | 12.5% |
| 7th Year and Older | 10.0% |
Consumer Utility Taxes
| Consumer utility type | max tax per month |
|---|---|
|
Gas Services - Residential $1.25 per *CCF for first 1.6 CCF & $0.00 per CCF exceeding 1.6 CCF |
$1.25 |
|
Gas Services - Commercial or Industrial (Non-Interruptible Service) $0.0638 per CCF for first 4,500 CCF & $0.0110 per CCF exceeding 4,500 CCF |
N/A |
|
Gas Services - Commercial or Industrial (Interruptible Service) $0.0588 per CCF for first 4,770 CCF & $0.0110 per CCF exceeding 4,770 CCF |
N/A |
|
Electrical Services - Residential $0.031283 per **kWh for first 128 kWh & $0.000000 per kWh exceeding 128 kWh |
$4.00 |
|
Electrical Services - Commercial $0.006161 per kWh for first 48,693 kWh & $0.001636 per kWh exceeding 48,693 kWh |
N/A |
|
Electrical Services - Industrial $0.005265 per kWh for first 56,980 kWh & $0.000934 per kWh exceeding 56,980 kWh |
N/A |
*CCF = the volume of gas at standard pressure & temperature in units of 100 cubic feet
**kWh = 1000 kilowatts of electricity delivered in a one-hour period