Tax Rates
The Board of Supervisors sets the tax rates each year during the budget adoption process. Pursuant to Sections 15.2-2503, 15.2-2506, 22.1-93 and 58.1-3007 of the Code of Virginia, 1950, as amended, the Board holds a public hearing on the proposed budget for the following fiscal year and for any proposed increase in tax rates.
2023 Tax Rates
| Category | Tax Rate |
|---|---|
| Real Estate (including residential mobile homes) | $0.61 per $100 of assessed valuation |
| Boats (5 tons and over) | $0.62 per $100 of assessed valuation |
| Boats and Boat Motors (under 5 tons) | $0.98 per $100 of assessed valuation |
| Campers, RV, Jet Skis, etc. | $2.60 per $100 of assessed valuation |
| Airplanes | $2.10 per $100 of assessed valuation |
| Auto, Trucks, Motorcycles, and Trailers | $2.60 per $100 of assessed valuation |
| Business Equipment | $3.50 per $100 of assessed valuation (assessed at 10% of original cost) |
| Antique vehicle (must have antique/vintage tags) | No tax |
| Machinery and Tools | No tax |
| Mopeds | No tax |
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Business, Professional & Occupational License Tax
The license tax Ordinance of Middlesex County, adopted December 2004 and amended December 2005 and June 2018.
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Commissioner of Revenue
The Commissioner of Revenue is responsible for maintaining real estate ownership information and for overseeing the Tax Relief Program.
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FOIA Rights & Responsibilities (PDF)
The Virginia Freedom of Information Act (FOIA), located in Section 2.2-3700 et seq. of the Code of Virginia, guarantees citizens of the Commonwealth and representatives of the media access to public records held by public bodies, public officials, and public employees.
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Land Use Program
In order to qualify for land use the parcel must have at least 5 acres of open land that is being farmed or used for another qualifying purpose, (i.e. Pasture, fruit trees, etc.), or at least 20 acres of woodland.
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Meals Tax
Learn about the definitions of meals and when the Meals Tax applies.
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Personal Property
Get your questions about personal property tax answered.
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Real Estate
Have your frequently asked questions about real estate answered.
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View Property Cards
View property cards online.