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Orange County, Virginia
 













 Tax Structure 2004

Real Property Tax
$.42/$100
(assessed every 4-6 years)
Personal Property Tax
Automobiles, campers, trailers,  & RV's
$2.20/$100 
 Airplanes
$0.55/$100
 Boats
$1.65/$100
 Mobile Home
$0.42/$100
Motor Vehicle License Fee
Private Passenger Vehicle
$25.00
Motorcycles
$15.00
Trucks, Not for Hire $25.00
   
Machinery & Tools Property Tax
See Attached Depreciation Schedule
Farm Machinery is Exempt
$1.831/$100
   
Merchants Capital Tax
$40/$100
   
BPOL  

Cable Television System
Franchise Fee on Gross Receipts (%)

3%
Utility Consumers' Taxes
 
Electricity Residential 20% 1st $15
Electricity Commercial & Industrial 20% 1st $75
   
Telephone  
911 Emergency Telephone System Tax $1.25 (per line)
   
Excise Taxes
 
Transient Occupancy 2%
Meals Tax 4%
   
Legal Document Taxes (Cents per $100)
 
Recordation $0.08
Wills and Administration $0.03

The current tax rate is $1.831 per $100 of original purchase price.
The assessed value is depreciated over 10 years at the following rate:

Depreciation Tax Table for Machinery & Tools

Year Depreciation Rate
First Year 0.80
Second 0.76
Third 0.72
Fourth 0.68
Fifth 0.64
Sixth 0.60
Seventh 0.56
Eighth 0.52
Ninth 0.48
Tenth 0.44
Eleventh & Subsequent 0.40

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