Virginia Local Tax Rates, 2018 Information for All Cities and Counties and Selected Incorporated Towns 37th Annual Edition Stephen C. Kulp In Cooperation with The Virginia Association of Counties and The Virginia Municipal League Copyright © 2019 by the Rector and Visitors of the University of Virginia Charlottesville Richmond Mailing address: 11 South 12th Street, Suite 225 P.O. Box 400206 Richmond, VA 23219-4035 Charlottesville, VA 22904-4206 (804) 371-0202 • Street address: FAX: (804) 371-0234 • 2400 Old Ivy Road TDD: (804) 982-HEAR Charlottesville, VA 22903-4827 (434) 982-5522 • Southwest FAX: (434) 982-5536 • 1 College Avenue TDD: (434) 982-HEAR Wise, VA 24293-0016 Website: www.coopercenter.org/ (540) 328-0133 • FAX: (540) 328-0233 • TDD (540) 328-0191 QUESTIONS ABOUT THIS PUBLICATION? For CUSTOMER SERVICE ASSISTANCE concerning new orders, replacement pages, shipments, billing or other matters, please call Customer Service Department at 800-833-9844 email customer.support@lexisnexis.com or visit our interactive customer service website at www.lexisnexis.com/printcdsc For EDITORIAL content questions concerning this publication, email: sck7x@virginia.edu For information on other LEXIS NEXIS MATTHEW BENDER publications, please call us at 877-461-8801 or visit the online bookstore at www.lexisnexis.com/bookstore ISBN: XXX-X-XXXXX-XXX-X Pub. 30113 ii Contents Tables .......................................................................................................................................................................... v Introduction ............................................................................................................................................................. vii Section 1. Summary of Legislative Changes in Local Taxation, 2018 ............................................................................ 1 2. Real Property Tax, 2018 .................................................................................................................................. 7 3. Real Property Tax Relief Plans and Housing Grants for the Elderly and Disabled, 2018 ............................ 33 4. Land Use Value Assessments for Agricultural, Horticultural, Forestal, and Open Space Real Estate, 2018 ....................................................................................................................................... 53 5. Agricultural and Forestal Districts, 2018 ...................................................................................................... 59 6. Property Tax Exemptions for Certain Rehabilitated Real Estate and Miscellaneous Property Exemptions, 2018 ...................................................................................................................................... 67 7. Service Charges on Tax-Exempt Property, 2018........................................................................................... 75 8. Merchants’ Capital Tax, 2018 ....................................................................................................................... 77 9. Tangible Personal Property Tax, 2018 .......................................................................................................... 81 10. Machinery and Tools Property Tax, 2018 ................................................................................................... 151 11. Utility License Tax, 2018 ............................................................................................................................ 173 12. Cable Television System Franchise Tax, 2018 ............................................................................................ 177 13. Consumers’ Utility Tax, 2018 ..................................................................................................................... 181 14. Business, Professional, and Occupational License Tax, 2018 .................................................................... 195 15. Motor Vehicle Local License Tax, 2018 ..................................................................................................... 217 16. Meals, Transient Occupancy, Cigarettes, Tobacco, and Admissions Excise Taxes, 2018 .......................... 231 17. Taxes on Natural Resources, 2018 .............................................................................................................. 239 18. Legal Document Taxes, 2018 ...................................................................................................................... 243 19. Miscellaneous Taxes, 2018 ......................................................................................................................... 247 20. Refuse and Recycling Collection Fees, 2018.............................................................................................. 255 21. Residential Water and Sewer Connection and Usage Fees, 2018 ............................................................... 269 22. Impact Fees for Roads, 2018....................................................................................................................... 287 23. Public Rights-of-Way Use Fees, 2018 ........................................................................................................ 289 24. Cash Proffers, FY 2017 ............................................................................................................................... 291 25. Virginia Enterprise Zone Program, 2017 .................................................................................................... 295 26. Fiscal Content Information on Local Web Sites, 2018 ............................................................................... 297 Appendixes A. 2018 Tax Rates Questionnaire..................................................................................................................... 303 B. List of Respondents and Non-Respondents to 2018 Tax Rates Questionnaire ........................................... 339 C. Percentage Share of Total Local Taxes from Specific Sources, FY 2017 ................................................... 351 D. Population Estimates for Virginia’s Cities, Counties, and Towns, July 1, 2017 ......................................... 363 Contents iii Introduction locality based on data from the Auditor of Public Accounts FOREWORD for fiscal year 2017. Information is provided for each city This is the thirty-seventh edition of the Cooper Center’s and county and for 38 populous incorporated towns. Finally, annual publication about the tax rates of Virginia’s local gov- Appendix D contains 2017 population estimates for cities, ernments. In addition to information about tax rates, the pub- counties and towns from the Cooper Center’s Demograph- lication contains details about tax administration, valuation ics Research Group. The population information is provided methods, and due dates. There is also information on water to give readers some perspective on the relative size of and sewer rates, waste disposal charges and numerous other localities. aspects of local government finance. This comprehensive Please note that the web addresses provided in this guide to local taxes is based on information gathered in the publication were good at the time this text was printed. spring, summer, and early fall of 2018. The study includes all However, some links are unstable and may not work with of Virginia’s 38 independent cities and 95 counties and 133 certain browsers or they may be modified or withdrawn of the 190 incorporated towns. The included towns account subsequent to publication. for 92 percent of the Commonwealth’s population in towns.1 The study also contains information from several outside sources, including two Department of Taxation studies, 2018 ABOUT THE SURVEY Legislative Summary and The 2016 Assessment/Sales Ratio In 2018, localities could choose between online or printed Study, as well as Department of Taxation information on the versions of the questionnaire. The Cooper Center has made assessed value of real estate by type of property. We also used its best efforts to accurately reflect in this report the responses the Auditor of Public Accounts’ Comparative Report of Local of localities based on the survey or follow-up queries. Government Revenues and Expenditures, Year Ended June In the tables three dots (...) are used to show there was 30, 2017, the Commission on Local Governments’ Report no response and “N/A” is used to indicate “not applicable.” on Proffered Cash Payments and Expenditures by Virginia’s Readers may use the telephone/email list in Appendix B to Counties, Cities and Towns, 2016-2017, and the Depart- contact local officials in order to obtain clarification and ment of Housing and Community Development’s Virginia additional detail. Enterprise Zone Program 2017 Grant Year Annual Report. WHAT IS NEW OR DIFFERENT ORGANIZATION OF THE BOOK This year, the list of tables and sections remains largely The study is divided into 26 sections. Section 1 is a reprint unchanged from last year. We have deleted two tables from of the “Local Tax Legislation” section of the Department of Section 2 on assessment values and assessment appeals. Taxation’s 2018 Legislative Summary. The original Depart- Otherwise, all the remaining text and tables have been ment of Taxation report is available at its website.2 Sections updated and, in some cases, reworded to clarify or augment 2 through 26 cover specific taxes, fees, service charges, cash information previously provided. proffers, enterprise zones, and financial documents on the web. Most of the data came from a detailed web-based ques- SOME COMPONENTS OF LOCAL TAXES tionnaire sent to all cities, counties, and incorporated towns This book deals mainly with local sources of revenue for (see Appendix A for a printed version). Appendix B provides local governments. Though localities might also receive a listing of names, phone numbers, and email addresses, federal and state resources, an important part of local funding when available, of respondents and non-respondents to the comes from local sources. The Auditor of Public Accounts, questionnaire. Appendix C shows the percentage share of Comparative Report of Local Government Revenues and total local taxes represented by each specific tax for each Expenditures provides data on these local sources. The fol- 1 Locality population figures are based on estimates developed lowing analysis uses the data from their report for the year by the Demographics Research Group of the Weldon Cooper ended June 30, 2017. Center for Public Service. See Appendix D. 2 https://tax.virginia.gov/legislative-summary-reports Introduction vii A common misperception is that nearly all local tax tax, and the public service corporation property tax. Most, revenue comes from the real property tax. True, the real but not all, localities imposed recordation and will taxes, property tax is the dominant source, accounting for 61.7 consumer utility taxes, motor vehicle license taxes, and percent of city-county tax revenue in FY 2017, the latest year taxes on manufacturers’ machinery and tools. Nonetheless, available (see text table below). But three other taxes—the as shown in the next text table, there are a number of taxes, personal property tax, the local option sales and use tax, a few of them significant sources of revenue, which are not and the business license tax—together accounted for 24.1 levied by all localities. Also, some of the taxes are used so percent of total tax revenue. The remaining 14.2 percent of sparingly that their revenue yield is very low. tax revenue came from more than a dozen other taxes. Number of Virginia Localities Imposing Taxes by Sources of Virginia Local Government Tax Type, FY 2017a Revenue, FY 2017 Number % of Tax Cities* Counties Total Tax Amount ($) Total Real property 35 95 130 Total taxes $17,061,705,960 100.00 Personal property 35 95 130 Real property $10,518,058,362 61.65 Local option sales and use 35 95 130 Personal property $2,201,812,627 12.90 Public service corporation property 35 95 130 Local option sales and use $1,188,472,505 6.97 Consumer utility 35 92 127 Business license $714,956,495 4.19 Recordation and wills 31 93 124 Restaurant meals $533,129,100 3.12 Motor vehicle license 31 87 118 Public service corporation property $390,940,562 2.29 Machinery and tools property 30 84 114 Consumer utility $309,425,838 1.81 Hotel and motel room 34 67 101 Hotel and motel room $217,083,337 1.27 Bank stock 35 61 96 Machinery and tools $206,172,807 1.21 Business license 35 52 87 Motor vehicle license $189,153,429 1.11 Restaurant meals 35 49 84 Recordation and will $127,050,446 0.74 Franchise license 9 37 46 Other local taxes $106,962,853 0.63 Merchants’ capital 1 43 44 Bank stock $100,632,939 0.59 Tobacco 29 2 31 Tobacco $63,131,846 0.37 Admission 17 3 20 Coal, oil, and gas $27,525,080 0.16 Coal, oil, and gas 1 6 7 Admission $21,050,411 0.12 Other local taxes 19 50 69 Merchants' capital $14,068,377 0.08 Source: Appendix C of this study. The original source was Auditor Franchise license $12,027,292 0.07 of Public Accounts, Comparative Report of Local Government Penalties and interesta $120,051,654 0.70 Revenues and Expenditures, Year Ended June 30, 2017 (Rich- Source: Auditor of Public Accounts, Comparative Report of Local mond: April 27, 2018), Exhibits B and B-2. Government Revenues and Expenditures, Year Ended June 30, * The cities of Emporia, Hopewell, and Manassas Park did not 2017 (Richmond: April 27, 2018), Exhibits B and B-2. provide information in time for the report. a Following the convention used by the Auditor of Public Accounts, a Taxes that yielded less than 0.1 percent of a locality’s total tax penalties and interest have been treated as taxes. revenue are excluded. There are six localities where the real property tax is There are three major reasons why local governments not dominant. Bath and Surry counties have large power do not to impose some taxes: (1) The locality lacks a tax plants that pay public service corporation property taxes base for a particular tax (e.g., a locality must have a bank that overwhelm other sources. Buchanan County has rich in order to apply a bank stock tax and a locality must have mineral deposits subject to local severance taxes that exceed taxable mineral deposits to impose coal, oil, and gas taxes). the real property tax. Covington City and Alleghany County (2) The locality is faced with state restrictions (e.g., county receive large shares of revenue from machinery and tools excise taxes on hotel and motel room rental have tax rate taxes on MeadWestvaco’s large paperboard manufacturing restrictions imposed by the state; county restaurant meals facility. Finally, the small city of Norton, the least populous taxes must be approved in a voter referendum; tobacco taxes independent city in Virginia3 (3,882 in 2017) received almost are permitted in only two counties; and county admissions as much money from the local option sales and use tax as taxes are subject to many restrictions). In regard to the busi- from the real property tax. In the remaining 127 cities and ness, professional, and occupational license tax (BPOL tax), counties where the real property tax is dominant, its relative counties must choose either the BPOL tax or the merchants’ importance varies from 29.9 percent of total tax revenue capital tax. Counties are not permitted to impose a business in Galax City to 78.7 percent in Highland County (see license tax within the boundaries of an incorporated town Appendix C). situated within the county without permission of the town. Thirty-five cities (three cities–Emporia, Hopewell, and This means that counties with large shares of business Manassas Park–did not provide information for the 2017 activity within towns are motivated to impose a merchants’ Comparative Report) and 95 counties imposed four of the capital tax that can be applied countywide. (3) The locality taxes shown in the previous table—the real property tax, chooses not to impose a permitted tax (e.g., Richmond City, the personal property tax, the local option sales and use a community with a large cigarette manufacturing plant, has 3 Weldon Cooper Center for Public Service, University of not adopted a consumer tobacco tax even though all cities Virginia. https://demographics.coopercenter.org/population- are granted the authority to levy such a tax). estimates-age-sex-race-hispanic-towns/ viii Tax Rates 2018 PARTNERSHIP WITH LEXISNEXIS Section, designed the cover. Cooper Center employee Albert The Weldon Cooper Center for Public Service is partner- W. Spengler, who authored this study for a number of years ing with the publisher LexisNexis to produce the annual prior to 1991, laid the foundation for the study when it was Tax Rates books. The Cooper Center still prepares and his responsibility. distributes the survey and writes up the results. LexisNexis The strong support for this publication by the Virginia publishes the book and fulfills orders from interested parties. Association of Counties and the Virginia Municipal League This arrangement allows us to concentrate on providing the helps ensure our continued efforts to provide this resource most accurate and up-to-date information about Virginia tax as a basic reference on Virginia local taxes. rates and leverages LexisNexis’ considerable expertise in FINAL COMMENTS production and distribution of the annual volume. We hope the arrangement will lead to continued improvements in our The Cooper Center is grateful to the many local officials Virginia Local Tax Rates series. throughout the commonwealth who supplied the survey information presented in this study. Their willingness to STUDY PERSONNEL provide information and their patience in answering follow- Stephen C. Kulp, Research Specialist at the Center for up questions is what makes this book successful. The high Economic and Policy Studies, was responsible for work on response rates could not have been achieved without their the project. He refined the new database, administered the cooperation. survey, translated the results into tables, checked relevant Corrections to the text or suggestions for possible changes code sections, assisted with the development of the web- or additions to future editions can be made using the email based questionnaire, and made appropriate changes in the address and phone number listed below. text. Jennifer Nelson, of the Cooper Center’s Publications Stephen C. Kulp Research Specialist Center for Economic and Policy Studies Weldon Cooper Center for Public Service University of Virginia sck7x@virginia.edu (434) 982-5638 Charlottesville January 2019 Introduction ix Virginia Local Tax Rates, 2018 Information for All Cities and Counties and Selected Incorporated Towns Introduction xi Section 15 Motor Vehicle Local License Tax, 2018 In fiscal year 2017, the most recent year available from the personal property tax return for any vehicle used in the busi- Auditor of Public Accounts, the motor vehicle local license ness, and (2) has a definite place of business from which the tax, popularly known as the local decal tax, even though use of the business vehicle is directed or controlled. many of the localities imposing the tax no longer use a If a town within a county levies a motor vehicle license decal as evidence of payment, accounted for 1.2 percent of tax, the county must credit the owner with the tax paid to the total tax revenue for cities, 1.1 percent for counties and the town. Also, if the town tax is equal to the maximum 2.0 percent for large towns. These are averages; the relative allowed by law, then the county may not impose any further importance of this tax in individual cities, counties and large tax. Likewise, no county license tax may be imposed on towns varies significantly. For information on individual vehicles that are subject to license taxes imposed by a town localities see Appendix C. constituting a separate school division (§ 46.2-752).1 Section 46.2-752 of the Code of Virginia authorizes Table 15.1 presents the local motor vehicle license cities, counties, and towns to levy a license tax on motor taxes on automobiles, motorcycles, and trucks. Column vehicles, trailers, and semitrailers. The amount of the tax may one indicates the date that the fee must be paid or a decal, not be greater than the tax imposed by the state. Currently, if applicable, must be affixed to a motor vehicle to denote the base registration fees for non-commercial passenger payment of license fees. Thirty-three cities and 84 coun- vehicles are $33 for vehicles under 4,000 pounds and $38 ties reported imposing the tax. Of the reporting towns, for heavier vehicles (§ 46.2-694.2). Motorcycle fees are $18 114 said they levied the tax. The second column gives with a $3 surcharge included [§ 46.2-694 (A) (10)]. The Code the tax rate on private passenger vehicles. Most localities stipulates similar guidelines for commercial vehicles, buses, levy a flat tax between $15 and $30 for passenger vehicles trailers, and other motor vehicles. The Code also provides under 4,000 pounds. The table also shows the exemption for additional fees for specified government services, such status for elderly or disabled persons. Seven localities as $6.25 for emergency medical service (EMS) programs offer tax relief for the elderly, while 30 exempt the disabled [Code of Virginia § 46.2-694 (A) (13) and 2014 from this tax. The final two columns give the tax rates on Appropriations Act § 3-6.02] to be paid to the state motorcycles and trucks. The tax ranges from $3 to $35 for treasury and provides for a $1.50 addition for the motorcycles and from $3 up to $250 (depending on weight) official motor vehicle safety inspection program to be paid for trucks. at registration (§ 46.2-1168). The following text table summarizes the range of tax No locality may impose a license tax on any ve- charged for private passenger vehicles under 4,000 pounds. hicle when the owner pays a similar tax to the locality License Tax for Private Passenger Vehicles Under in which the vehicle is normally stored. Furthermore, no 4,000 Pounds, 2018 locality may impose a local license tax on any vehicle Number of Localities that is owned by a nonresident of such locality and is Tax Cities Counties Towns Total used exclusively for pleasure or personal transportation $10.00 - $15 0 2 20 22 (i.e., for non-business uses). For example, the tax would $15.01 - $20 4 12 21 37 not apply to a personal vehicle owned by a nonresident $20.01 - $25 10 41 54 105 college student and used only for pleasure or per- $25.01 - $30 10 10 9 29 sonal transportation. Vehicles used for state busi- Over $30 9 19 10 38 Total 33 84 114 231 ness by nonresident officials, dealer demonstration Mean $27.93 $26.93 $23.18 $25.22 vehicles and the vehicles of common carriers are also Median $26.00 $25.00 $25.00 $25.00 exempt from local license taxes. 1st Quartile $25.00 $23.38 $20.00 $20.00 The situs for the assessment of motor vehicles is clarified 3rd Quartile $32.00 $30.00 $25.00 $27.50 in § 58.1.3511. Business vehicles with a weight of 10,000 1 pounds or less are considered to be in the jurisdiction in which The Code refers to school district rather than school division. Colonial Beach and West Point are the only towns that have the owner of the business: (1) is required to file a tangible school divisions. 217 Cities had a median license tax of $26.00; the median for the elderly and disabled. Twenty-seven cities, 78 coun- tax for both counties and towns was $25. For cities the mean ties, and 66 towns reported granting payment exemptions. license tax for private passenger vehicles was $27.93. The The most popular category for exemption was for local fire first quartile measure was $25 while the third quartile was and rescue department members. $32. For counties, the mean was $26.93. The first and third In recent years, many localities have dispensed with the quartiles were $23.38 and $30.00, respectively. For towns, decal because new technology has allowed them to track the mean was $23.18. The first and third quartiles were $20 payments without the use of the decal. Most now collect the and $25 respectively motor vehicle license tax along with the personal property Table 15.2 lists whether localities require the display tax on motor vehicles. So far, 33 cities, 78 counties, and of decals and whether localities permit special exemptions 81towns reported they no longer required decal placement from paying the motor vehicle license tax other than those on automobile windshields. ♦♦♦♦ 218 Tax Rates 2018 Table 15.1 Motor Vehicle Local License Tax, 2018 Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Cities (Note: All cities responded to the survey.) Alexandria 10/05 $33.00 No No $21.00 $33.00-$98.00 Bristol 12/05 $20.00 No No $10.00 $20.00 up to 13k lbs.; $30.00 over 13k lbs. Buena Vista 03/01 $35.00 No No $28.00 $35.00 up to 2k lbs.; $42.50 over 2k lbs. Charlottesville 06/05 $28.50 up to 4,000 lbs.; No No $8.50 $28.50 up to 4,000 lbs.; $33.50 over 4,000 lbs. $33.50 over 4,000 lbs. Chesapeake 06/05 $23.00 up to 4,000 lbs.; No No $8.00 $23.00 up to 4k lbs.; $28.00 over 4,000 lbs. $28.00 4k to 10k lbs.; $35.00 10k to 25k lbs.; $60.00 25k to 40k lbs.; $80.00 40k to 55k lbs.; $125.00 55k to 70k lbs.; $150.00 over 70k lbs. Colonial Heights 06/05 $33.00 up to 4,000 lbs.; No No $18.00 $33.00-$49.00 $38.00 over 4,000 lbs. Covington 06/05 $30.00 No No $25.00 $30.00 up to 10k lbs.; $54.00 over 10k lbs. Danville 06/05 $25.00 No Yes $25.00 $25.00-$195.00 Emporia 07/01 $25.00 No No $12.50 $25.00 Fairfax 10/05 $33.00 No No $18.00 $33.00 Falls Church 10/05 $33.00 No Yes $28.00 $33.00 up to 4,000 lbs.; $45.00 4k to10k lbs.; $44.00 over 10k lbs. Franklin 12/05 $23.00 up to 4,000 lbs.; No Yes $8.00 $29.00-$45.00 $28.00 over 4,000 lbs. Fredericksburg 05/15 $20.00 No No $15.00 $20.00 Galax 04/15 $25.00 No No $20.00 $25.00 up to 10k lbs.; $37.00 over 10k lbs. Hampton 12/05 $35.00 up to 4,000 lbs.; No No $17.00 $35.00 and up $40.00 over 4,000 lbs. Harrisonburg 12/05 $40.00 No No $13.50 $38.50-$124.00 Hopewell 02/15 $20.00 No Yes $7.50 $20.00 Lynchburg 06/05 $29.50 up to 4,000 lbs.; No No $21.00 $29.50-$250.00 $34.50 over 4,000 lbs. Manassas 10/05 $25.00 Yes Yes $10.00 $25.00 Manassas Park 10/05 $30.00 Yes Yes $16.00 $30.00 Martinsville 12/05 $29.00 No No $7.25 $29.00 + 1.45 per 1,000 lbs. over 15k lbs. Newport News 12/05 $26.00 up to 4,000 lbs.; No No $24.00 $26.00 up to 4,000 lbs.; $31.00 over 4k to 10k lbs.; $31.00 over 4k to 10k lbs.; $0.20/100 lbs. over 10k lbs. $0.20/100 lbs. over 10k lbs. Norfolka 06/05 $26.00 up to 4,000 lbs.; No Yes $20.00 $26.00-$130.00 $31.00 over 4,000 lbs. Norton 10/15 $25.00 No No $25.00 $25.00 Petersburg 06/10; $23.00 up to 4,000 lbs.; No No $16.00 $28.00-$208.00 02/28 $28.00 over 4,000 lbs. Portsmouth 06/05 $32.00 up to 4,000 lbs.; No No $24.00 $32.00-$250.00 $37.00 over 4,000 lbs. Radford 12/05 $25.00 No No $25.00 $25.00 Richmond 06/05 $40.74 No No $28.74 $40.74-$250.00 Roanoke 05/31 $28.00 No No $15.00 $28.00-$30.00 Salem 05/31 $20.00 No No $16.00 $20.00-$120.00 N/A Not applicable. k = Thousand. a The city of Norfolk charges $6.50 - $12.50 for trailers (by type and weight). Motor Vehicle Local License Tax 219 Table 15.1 Motor Vehicle Local License Tax, 2018 (continued) Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Cities (continued) Suffolk 12/05 $26.00 up to 4,000 lbs.; No No $24.00 $26.00 up to 4,000 lbs.; $30.00 over 4,000 lbs. $30.00 4,001 to 10k lbs.; $35.00: 10,001 to 25k lbs.; $60.00: 25,001 to 40k lbs; $80.00: 40,001 to 55k lbs;. $125.00: 55,001 to 70k lbs.; $150.00: over 70k lbs. Virginia Beach N/Ab $30.00 up to 4,000 lbs.; No No $23.00 $25.00 up to 4,000 lbs.; $35.00 over 4,000 lbs. $29.00: 4,001 to 16k lbs.; $30.80: 16,001 to 17k ibs; $32.10: 17,001 to 18,000 lbs.; plus $1.30 for each additional 1,000 lbs. Waynesboro 12/05 $25.00 No No $15.00 $25.00-$60.00 Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are excluded.) Accomack 06/05 $27.00 No No $25.00 $27.00 Albemarle 12/05 $40.75 up to 4,000 lbs.; No No $28.75 $40.75 up to 4,000 lbs.; $45.75 over 4,000 lbs. $45.75 over 4,000 lbs. Alleghany 12/05 $25.00 No No $18.00 $25.00 up to 10,000 lbs.; $30.00 over 10,000 lbs. Amelia 12/15 $25.00 No Yes $10.00 $25.00 Amherst 12/05 $25.00 No Yes $11.00 $25.00 Appomattox 12/05 $35.00 No No $24.00 $35.00 Arlingtonc 11/15 $33.00 No No $18.00 $33.00 Bath 12/05 $10.00 No No $10.00 $10.00 Bland 12/05 $20.00 No No $10.00 $20.00 Botetourt 11/01 $20.00 No No $11.00 $20.00 Brunswick 02/28 $25.00 No No $25.00 $25.00 Buckingham 04/15 $25.00 No No $20.00 $25.00 Campbell 12/05 $27.00 No No $17.00 $27.00 Caroline 06/05 $30.00 No No $25.00 $30.00 Carroll 12/05 $25.00 No No $15.00 $25.00 Charlotte 06/05 $25.00 No No $10.00 $25.00 Chesterfield 06/05 $40.00 No No $15.00 $40.00 Clarke 06/05 $25.00 No No $12.00 $25.00 Culpeper 12/05 $25.00 No No $15.00 $25.00 Cumberland 11/15 $23.00 No No $18.00 $18.00-$39.00 Dinwiddie 06/05 $20.00 No No $10.00 $20.00 Essex 06/05 $40.00 No No $25.00 $40.00 Fairfax 10/05 $33.00 up to 4,000 lbs.; No No $18.00 $38.00 $38.00 over 4,000 lbs. Fauquier 10/05 $25.00 Yes No $15.00 $25.00 Floydd 12/05 $25.00 No No $10.00 $25.00 Fluvanna 06/05 $33.00 No No $18.00 $33.00 Franklin 12/05 $34.25 No No $25.25 $34.25 Frederick 06/05 $25.00 No No $10.00 $25.00 Giles 12/05 $20.00 No No $7.50 $20.00 Goochland 06/05 $29.50 No No $27.50 $29.50 up to 10k lbs.; $34.50 over 10k lbs. Grayson 04/05 $25.00 No No $15.00 $25.00 Greene 06/05 $25.00 No No $9.00 $25.00 Greensville 12/05 $25.00 No No $22.00 $25.00 Halifax 12/05 $40.75 No No $28.75 $47.50 Henrico 06/05 $20.00 up to 4,000 lbs.; No No $15.00 $20.00-$64.00 $25.00 over 4,000 lbs. N/A Not Applicable. k = Thousand. b The city of Virginia Beach uses the date on the DMV registration as the due date. c Decals must be purchased within thirty days of moving to Arlington County. d Floyd County assesses $10 for trailers. 220 Tax Rates 2018 Table 15.1 Motor Vehicle Local License Tax, 2018 (continued) Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Counties (continued) Henry 04/15 $20.75 No No $12.00 $20.75 Highland 12/05 $15.00 No No $5.00 $15.00 Isle of Wight 06/05 $33.00 No No $18.00 $20.00 King & Queen 04/30 $25.00 No No $10.00 $25.00 King George 06/05 $23.00 No No $18.00 $23.00 King William 12/05 $30.00 No No $25.00 $30.00 Lancaster 12/05 $20.00 No Yes $12.00 $20.00 Lee 12/05 $30.00 No No $27.50 $30.00 Loudoun 11/15 $25.00 No No $16.00 $25.00 Louisa 12/05 $38.75 Yes Yes $19.50 $38.75 Lunenburg 06/05 $25.00 No No $15.00 $25.00 Madison 12/05 $30.00 No No $15.00 $30.00 Mathews 12/05 $25.00 No No $10.00 $25.00 Mecklenburg 12/05 $25.00 No No $25.00 $25.00 Middlesexe 12/05 $20.00 No No $7.50 $20.00 Montgomery 12/05 $23.50 No No $23.50 $23.50 Nelson 06/05 $38.75 No No $18.00 N/A New Kent 12/05 $25.00 No Yes $15.00 $25.00 Northampton 12/05 $33.00 No Yes $33.00 $33.00 Northumberland 12/05 $25.00 No No $18.00 $25.00 Nottoway 12/05 $25.00 No No $18.00 $25.00 Orange 12/05 $35.00 No No $21.00 $35.00 Page 06/05 $30.00 No No $15.00 $30.00 Patrick 12/05 $25.00 No No $15.00 $25.00 Pittsylvania 06/20 $40.75 No No $28.75 $40.75 Powhatan 06/05 $35.00 No No $28.75 $35.00 Prince Edward 12/05 $35.00 No No $25.00 $35.00-$45.00 Prince George 06/05 $23.00 up to 4,000 lbs.; No No $18.00 $23.00 up to 4,000 lbs.; $27.00 4k to 6,500 lbs.; $27.00 4k to 6,500 lbs.; $29.00 over 6,500 lbs. $29.00 over 6,500 lbs. Prince Williamf 10/05 $24.00 Yes Yes $12.00 $24.00 Pulaski 10/15 $25.00 No Yes $10.00 $25.00 Rappahannock 12/05 $25.00 No No $25.00 $25.00 Richmond 12/05 $32.50 No No $18.00 $32.50 Roanoke 05/31 $20.00 No No $15.00 $20.00-$25.00 Rockbridge 04/15 $25.00 No No $25.00 $25.00 Rockingham 01/01 $20.00 No No $7.50 $20.00 Scott 11/20 $23.00 No No $18.00 $23.00 Shenandoahg 06/05 $25.00 No No $18.00 $25.00 Smyth 12/05 $25.00 No No $25.00 $25.00 Southampton 12/05 $28.00 No Yes $15.00 $23.00 Spotsylvania 06/05 $25.00 No Yes $15.00 N/A Stafford 06/05 $23.00 No No $23.00 $23.00 Surry 12/05 $20.00 No No $10.00 $20.00 Sussex 12/05 $25.00 No No $15.00 $25.00 Tazewell 12/05 $20.00 No No $20.00 $20.00 Warren 06/05 $30.00 No No $15.00 $30.00 Washington 11/20 $25.00 No No $8.00 $25.00 Westmoreland 12/05 $40.75 No No $28.75 $51.75 Wythe 12/05 $20.00 No No $10.00 $20.00 York 06/25 $23.00 No No $15.00 $23.00 N/A Not applicable. k = Thousand. e Middlesex County taxes trailers at $10. f Prince William County reports multiple due dates. g Shenandoah County levies a $15 tax on trailers over 1,500 lbs. Motor Vehicle Local License Tax 221 Table 15.1 Motor Vehicle Local License Tax, 2018 (continued) Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Towns (Note: Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and non-respondents, see Appendix B.) Abingdon 11/20 $25.00 No No $10.00 $25.00 Accomac 04/15 $27.00 No No $25.00 $27.00 Altavista 12/05 $15.00 No No $5.00 $15.00 Amherst 12/05 $25.00 No No $11.00 $25.00 Appomattox 09/30 $25.00 No No $24.00 $25.00 Ashland 01/15 $25.00 No No $15.00 $25.00 Berryville 02/15 $25.00 No No $12.00 $25.00 Big Stone Gap 12/05 $25.00 No No $25.00 $25.00 Blacksburg 01/01 $25.00 No No $12.50 $29.50-$34.50 Blackstone 03/31 $25.00 No No $25.00 $25.00 Bluefield 05/15 $10.00 No Yes $5.00 $10.00 Boones Mill 02/28 $25.00 No No $25.00 $25.00 Bowling Green 12/05 $25.00 No No $25.00 $25.00 Boyce 12/05 $25.00 No No $8.00 $25.00 Boydton 03/31 $25.00 No No $25.00 $25.00 Boykins 02/15 $25.00 No No $17.00 $25.00 Bridgewater 12/05 $20.00 No No $7.50 $20.00 Broadway 12/05 $20.00 No No $10.00 $20.00 Brookneal 12/05 $15.00 No No $9.00 $18.00 Buchanan 12/05 $20.00 No No $11.00 $20.00 Cape Charles 12/05 $31.00 No No $31.00 $31.00 Cedar Bluff 04/15 $10.00 No No $10.00 $10.00 Chatham 04/15 $38.75 No Yes $29.50 $29.50 Chilhowie 12/05 $15.00 No Yes $5.00 $15.00 Christiansburg 12/05 $32.00 No No $28.75 $32.00 Claremont 05/15 $15.00 No No $10.00 $15.00 Clarksville 12/05 $25.00 No No $25.00 $25.00 Clifton Forge 04/15 $20.00 up to 12k lbs.; No No $10.00 N/A $25.00 12k to 19k lbs.; $30.00 over 19k lbs. Clintwood 07/31 $15.00 No No $15.00 $15.00 Coeburn 04/15 $15.00 No No $15.00 $15.00 Colonial Beachi 04/30 $30.00 No No $15.00 $30.00 Courtland 03/15 $23.00 No No $15.00 $23.00 Damascus 11/20 $25.00 No No $10.00 $25.00 Dayton 12/05 $30.00 No No $10.00 $30.00 Dublin 04/15 $20.00 No No $8.00 $20.00 up to 10k lbs.; $25.00 over 10k lbs. Dumfries 04/15 $24.00 Yes Yes $24.00 $24.00 Eastville 12/05 $33.00 No No $33.00 $33.00 Edinburg 03/01 $25.00 No No $18.00 $25.00 Elkton 12/05 $20.00 No No $10.00 $20.00 Farmville 04/15 $25.00 No No $15.00 $25.00: up to 6,500 lbs.; $30.00: 6.5k to 10k lbs. plus $1.00/1k lbs. over 10k lbs. Floyd 04/15 $25.00 No Yes $15.00 $25.00 Front Royal 06/05 $25.00 No No $15.00 $25.00 Glade Springh 11/20 $25.00 No No $10.00 $20.00 Glasgow 04/15 $25.00 No No $9.00 $25.00 Glen Lyn 12/05 $15.00 No No $7.50 $15.00 Gordonsville 12/05 $30.00 No No $20.00 $30.00 Goshen 04/15 $20.00 No No $20.00 $20.00 Gretna 12/05 $38.75 No No $26.75 $38.75 Grottoes 12/05 $20.00 No No $7.50 $20.00 Hamilton 10/05 $25.00 No No $16.00 $25.00 N/A Not applicable. k = Thousand. h The town of Colonial Beach charges $12.50 for trailers. i The town of Glade Spring charges $6.00 for trailers. 222 Tax Rates 2018 Table 15.1 Motor Vehicle Local License Tax, 2018 (continued) Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Towns (continued) Haymarket 04/15 $15.00 Yes Yes $15.00 $15.00 Herndon 10/05 $25.00-$32.00 Yes Yes $12.00 $32.00 Hillsville 12/05 $25.00 No Yes $16.00 $25.00 Honaker 05/15 $20.00 No No $8.00 $15.00 Hurt 04/15 $30.00 No No N/A $30.00 Independence 04/15 $15.00 No No $7.50 $15.00 Ivor 02/01 $23.00 No No $15.00 $23.00 Kenbridge 07/15 $20.00 No No $10.00 N/A Keysvillej 12/05 $25.00 No No $10.00 $25.00 Kilmarnock 12/05 $20.00 No No $10.00 $20.00 La Crosse 03/31 $25.00 No No N/A $25.00 Lawrenceville 02/28 $25.00 No No $8.00 $25.00 Lebanon 12/12 $15.00 No No $7.50 $15.00 Leesburg 10/05 $25.00 No No $15.00 $25.00 Lovettsville 11/15 $25.00 No No $16.00 $25.00 Luray 06/05 $15.00 No No $5.00 $15.00 Madisonk 04/01 $25.00 No No $10.00 $25.00 Marion 12/15 $25.00 No No $25.00 $25.00 Middleburg 11/15 $25.00 No No $15.00 $25.00 Monterey 12/05 $15.00 No No $5.00 $15.00 Montross 12/05 $25.00 No No $8.00 $25.00 Mount Jackson 01/31 $25.00 No No $15.00 $25.00 Narrowsl 12/05 $20.00 No No $10.00 $20.00 Nassawadox 12/05 $33.00 No No $33.00 $33.00 New Market 06/05 $25.00 No No $15.00 $25.00 Occoquan 11/15 $22.00 No No $15.00 $22.00 Onancock 04/15 $27.00 No No $8.00 $27.00 Orange 12/05 $35.00 No No $21.00 $35.00 Pamplin 12/05 $25.00 No No $25.00 $25.00 Pembroke 03/05 $20.00 No No $7.50 $20.00 Pulaski 04/01 $25.00 No No $8.00 $25.00 up to 20k lbs.; $1.00/1k lbs. over 20k lbs Purcellville 06/05 $27.00 No No $15.00 $27.00 Remington 03/15 $25.00 Yes No $15.00 $25.00 Richlands 12/31 $10.00 No No $10.00 $10.00 Rocky Mount 02/28 $25.00 No No $18.00 $25.00 Round Hill 12/05 $25.00 No No $15.00 $25.00 Rural Retreat 01/05 $20.00 No No $10.00 $20.00 Saint Paul 04/15 $15.00 No No $15.00 $15.00 Saltville 12/05 $20.00 No No $20.00 $20.00 Scottsville 06/05 $30.00 No No $15.00 $30.00 Smithfield 12/05 $33.00 No No $18.00 $33.00 South Boston 12/05 $25.00 No No $10.00 $25.00 South Hill 03/31 $25.00 No No $25.00 $25.00 Stanley 06/05 $15.00 No No $15.00 $15.00 Stephens City 02/15 $25.00 No No $12.50 $25.00 Stony Creekm 12/05 $10.00 No No $8.00 $15.00 Strasburg 06/05 $25.00 No No $18.00 $25.00 Stuart 12/31 $25.00 No No $15.00 $25.00 Surry 12/05 $15.00 No No $7.50 N/A Tappahannock 12/05 $40.00 No No $25.00 $40.00 Tazewell 12/05 $10.00 No Yes $10.00 $10.00 Timberville 02/28 $20.00 No No $7.50 $20.00 Urbanna 02/15 $20.00 No No $10.00 $20.00 Victoria 12/05 $25.00 No No $15.00 $25.00 Vienna 10/05 $33.00 Yes Yes $18.00 $33.00 N/A Not applicable. k = Thousand j The town of Keysville reserves half of the license tax for Charlotte County. k The town of Madison charges $7.50 for trailers. l The town of Narrows issues a permanent decal. m The tax listed is the portion received by town of Stony Creek from Sussex County decal fee. Motor Vehicle Local License Tax 223 Table 15.1 Motor Vehicle Local License Tax, 2018 (continued) Due Date Private Passenger Vehicles Display Exempt Locality or Payment Tax Elderly Disabled Motorcycles Trucks Not for Hire Towns (continued) Vinton 05/31 $20.00 No Yes $15.00 $25.00 Wachapreague 04/15 $27.00 No No $25.00 $27.00 Wakefield 12/05 $25.00 No No $15.00 $25.00 Warrentonn 12/15 $25.00 No No $15.00 $25.00 Warsaw 12/05 $25.00 No No $8.00 $25.00 West Point 08/05 $20.00 No No $15.00 $20.00 Windsor 12/05 $20.00 No Yes $20.00 $20.00 Woodstock 06/05 $25.00 No Yes $18.00 $25.00 Wytheville 04/15 $20.00 No No $6.00 $20.00 N/A Not applicable. k = Thousand. n The town of Warrenton charges owners over 65 years of age at half the amount. 224 Tax Rates 2018 Table 15.2 Motor Vehicle Local License Tax Decal Display Policy and Exemptions, 2018 Display Special Exemptions Decals Other Than Elderly and Disabled Cities (Note: All cities responded to the survey.) Alexandria Yes Members of Congress, diplomats, active duty military, disabled veterans, POWs Bristol No Disabled veterans Buena Vista Yes Veterans, military Charlottesville No Fire and rescue volunteers as certified by captains Chesapeake No Vehicles exempt under Code of Virginia § 46.2-755, disabled veterans Colonial Heights No Disabled veterans, volunteer fire and police personnel, antique autos Covington No Disabled veterans, POWs; National Guard (1/2 off) Danville No Rescue crew members (1/2 off) Emporia No Fire and rescue volunteers Fairfax Yes Public safety personnel, military Falls Church Yes Active military, certain tax exempt vehicles Franklin No Fire personnel, disabled veterans, POWs Fredericksburg No N/A Galax No Fire personnel (two vehicle limit) Hampton No Disabled veterans, POWs, antique autos Harrisonburg No Rescue squad members, POWs, disabled veterans; National Guard (1/2 off) Hopewell No Military, antique, city vehicles, National Guard, rescue squad members, disabled veterans Lexington No N/A Lynchburg No Public safety personnel, disabled veterans, POWs Manassas No Public safety personnel, antique cars, non-domiciled military handicapped-equipped vehicles Manassas Park No Police, military Martinsville No N/A Newport News No Disabled veterans Norfolk No Disabled veterans (1 vehicle), military not domiciled in VA Norton No Fire and rescue squad members Petersburg Yes Disabled veterans, military not domiciled in VA, antique vehicles Poquoson No N/A Portsmouth No N/A Radford No N/A Richmond No Disabled veterans Roanoke No N/A Salem No N/A Staunton No N/A Suffolk No Antique plates, fire and rescue, auxiliary police, disabled veterans, active military not domiciled in VA, permanent trailer plates; farm use plates (1/2 price), National Guard plates (1/2 price) Virginia Beach No Auxillary sheriff, auxillary police, chaplains, disabled veterans, fire and rescue squads, non-domiciled military Waynesboro No N/A Williamsburg No N/A Winchester No N/A Counties (Note: All counties responded to the survey. Those that answered “not applicable” for all items in this table are excluded.) Accomack No Volunteer firemen (1 vehicle), POWs (all vehicles), disabled veterans (1 vehicle) Albemarle No N/A Alleghany No N/A Amelia Yes Fire and rescue members, disabled vets, active military, medal of honor recipients Amherst No Fire and rescue members, military, National Guard, disabled veterans N/A Not applicable. POW Prisoner of war. Motor Vehicle License Decal and Exemptions 225 Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2018 (continued) Display Special Exemptions Decals Other Than Elderly and Disabled Counties (continued) Appomattox No Fire and rescue members Arlington Yes Active duty military legal residents, disabled veteran plates, POW plates, Medal of Honor plates, trailers Augusta No N/A Bath No N/A Bland No Fire fighters (with required number of hours), disabled vets Botetourt No N/A Brunswick Yes N/A Buchanan No N/A Buckingham Yes Disabled veterans 1 free decal Campbell No Disabled veterans, fire and rescue, military, POWs Caroline Yes Fire and rescue members (1 exemption per person) Carroll No Fire and rescue members, POWs, disabled veterans Charlotte No Volunteer fire and rescue members Chesterfield No Fire and rescue exempt one vehicle, police and state police exempt one vehicle Clarke Yes Fire and rescue members Craig No N/A Culpeper No Fire and rescue members, police, disabled veterans Cumberland No Emergency service members, disabled veterans Dickenson No N/A Dinwiddie No Fire and rescue personnel, POWs, military, disabled veterans Essex No Disabled veterans; National Guard (1/2 off) Fairfax No Diplomats, disabled veterans, POWs, National Guard members, owners of antique vehicles, fire and rescue members, auxilliary police, Medal of Honor winners Fauquier No Fire and rescue members, public safety, active military Floyd No Disabled veterans, police, fire and rescue (1 exemption) Fluvanna No Public safety personnel, active military, disabled veterans Franklin No Disabled veterans, public safety personnel, government- owned vehicles Frederick No Fire and rescue members, disabled veterans, POWs Giles No Fire and rescue members, disabled veterans, POWs Goochland No Qualifying fire and rescue personnel Grayson Yes Fire and rescue members, disabled veterans, POWs Greene No Emergency services personnel vehicles Greensville No Fire and rescue members, county-owned vehicles, National Guard members Halifax No Disabled veterans, volunteer firemen, POWs Hanover No N/A Henrico No Disabled veterans, POWs, Medal of Honor winners, owners of farm vehicles, owners of certain antique vehicles, military personnel not domiciled in VA Henry Yes Disabled veterans, POWs Highland No Public safety personnel Isle of Wight No Fire and rescue personnel, police, POWs, disabled veterans King & Queen No Fire and rescue personnel, military, National Guard King George No Fire and rescue personnel (1 per person), Medal of Honor recipients, farm vehicles without plates King William No Fire and rescue personnel, emergency medical service personnel (1 decal) Lancaster No Fire and rescue personnel, disabled veterans, POWs Lee No Churches, 503c nonprofits Loudoun Yes Fire and rescue personnel, sheriff auxillary Louisa No Disabled veterans, fire and rescue volunteers N/A Not applicable. POW Prisoner of war. 226 Tax Rates 2018 Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2018 (continued) Display Special Exemptions Decals Other Than Elderly and Disabled Counties (continued) Lunenburg No Fire and rescue members, National Guard Madison No Disabled veterans, POWs Mathews No Fire and rescue personnel (1 vehicle) Mecklenburg No Fire and rescue personnel, veterans Middlesex No Fire and rescue personnel, National Guard Montgomery No Fire and rescue personnel (1 vehicle), disabled veterans (1 vehicle) Nelson No Fire and rescue personnel New Kent No Fire and rescue personnel, auxillary police, POWs, disabled veterans, National Guard (1/2 price) Northampton No Disabled veterans Northumberland No Fire and rescue personnel (1 decal), owners of antique vehicles, disabled veterans Nottoway No Non-domiciled military Orange No Military with out-of-state residences Page No Public safety personnel, veterans, owner of antique vehicles Patrick No Disabled veterans, tax-exempt organization vehicles Pittsylvania No Fire and rescue members, disabled veterans Powhatan No Fire and rescue members (1 vehicle), disabled veterans (1 vehicle) Prince Edward No Fire and rescue members, disabled veterans Prince George No Fire and rescue members, volunteer police, owners of antique vehicles, disabled veterans Prince William No Fire and rescue members, military personnel, handicapped persons, disabled veterans, National Guard members, owners of antique vehicles Pulaski Yes Fire and rescue members (1 free decal), disabled veterans Rappahannock No Fire and rescue members Richmond No Fire and rescue members (1 free vehicle), owners of antique vehicles Roanoke No Disabled veterans (1 free vehicle) Rockbridge Yes N/A Rockingham No Fire and rescue members, disabled veterans Russell No Veterans (1 decal) Scott No N/A Shenandoah No Fire and rescue members, disabled veterans, POWs Smyth No Fire and rescue members (1 decal), disabled veterans, POWs Southampton No Fire and rescue members, military, farm-use vehicles Spotsylvania No Fire and rescue members Stafford No Fire and rescue members, disabled veterans Surry No Fire and rescue members, veterans Sussex No Public safety personnel, disabled veterans Tazewell Yes Fire department members, disabled veterans (1 decal) Warren Yes Emergency services members, owners of antique vehicles, disabled veterans, owners of farm vehicles, POWs, National Guard members Washington No Fire and rescue members, disabled veterans, POWs Westmoreland No Fire and rescue members, owners of antique vehicles, disabled veterans, National Guard members Wise No N/A Wythe No Fire and rescue members, disabled veterans, POWs York No Fire personnel, military personnel not domiciled in VA, POWs, owners of antique vehicles, disabled veterans N/A Not applicable. POW Prisoner of war. Motor Vehicle License Decal and Exemptions 227 Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2018 (continued) Display Special Exemptions Decals Other Than Elderly and Disabled Towns (Note: Towns that answered “not applicable” for all items in this table are excluded. For a listing of town respondents and non-respondents, see Appendix B.) Abingdon No N/A Accomac Yes N/A Altavista No Fire and rescue members, National Guard members, POWs Appomattox No Fire department members Ashland Yes N/A Bedford No N/A Berryville Yes Antique autos Big Stone Gap No N/A Blacksburg No Public safety members, military personnel, National Guard members Blackstone No Fire and rescue members Bluefield Yes Veterans Boones Mill No N/A Bowling Green No N/A Boyce Yes Volunteer fire personnel (1 decal) Boydton Yes Fire and rescue members Boykins Yes N/A Bridgewater No Fire and rescue members, disabled veterans Broadway No N/A Brookneal No N/A Buchanan No N/A Cape Charles No Military Cedar Bluff Yes Disabled veterans Chase City No Disabled veterans Chatham Yes Fire and rescue members Chilhowie No N/A Christiansburg No Disabled veterans, POWs Claremont No N/A Clarksville No Disabled veterans, POWs Cleveland No N/A Clifton Forge Yes N/A Clintwood Yes Fire and rescue members, church vehicles elected council members, disabled veterans Coeburn Yes N/A Colonial Beach Yes Fire and rescue members, disabled veterans Courtland No Fire and rescue members (1 vehicle) Craigsville No N/A Culpeper No N/A Damascus No Fire and rescue members Dayton No Fire and rescue members (1 vehicle) Dillwyn No N/A Drakes Branch No N/A Dublin Yes Fire and rescue members Dumfries Yes Fire and rescue members Dungannon No N/A Eastville No Fire department members Edinburg Yes Fire and rescue members Farmville No N/A Fincastle No N/A Floyd No Fire department members Front Royal Yes N/A Glade Spring No N/A Glasgow Yes N/A Gordonsville No Fire and rescue members, auxilliary police member Goshen Yes Fire and rescue members Gretna No Fire and rescue members Grottoes No N/A N/A Not applicable. POW Prisoner of war. 228 Tax Rates 2018 Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2018 (continued) Display Special Exemptions Decals Other Than Elderly and Disabled Towns (continued) Grundy No N/A Hamilton Yes Fire and rescue members Haymarket Yes Public safety personnel, military personnel Haysi No N/A Herndon No N/A Hillsville No Fire and rescue members, disabled veterans Honaker Yes Public safety personnel, veterans Hurt Yes N/A Independence Yes N/A Ivor No N/A Kenbridge No N/A Keysville No N/A Kilmarnock No Fire and rescue members, active military La Crosse Yes N/A Lawrenceville Yes N/A Lebanon No Fire department members (1 vehicle), veterans (1 vehicle) Leesburg Yes Public safety volunteers Louisa No N/A Lovettsville Yes Fire and rescue members, active military personnel Luray No Fire and rescue members Madison Yes N/A Marion No Fire and rescue members, disabled veterans McKenney No Fire and rescue members Middleburg Yes N/A Montery No N/A Montross No Fire and rescue members, military personnel Mount Jackson No Public safety personnel (1 vehicle) Narrows Yes Disabled veterans with disabled tag Nassawadox No Fire department members, disabled veterans (1 exemption) New Market No Fire and rescue members Occoquan Yes Active duty military (1 decal) Onancock Yes Fire department members (1 decal) Orange No N/A Pamplin No N/A Pembroke Yes Fire department members Purcellville No N/A Remington Yes Fire department members Richlands No N/A Rocky Mount No N/A Round Hill No Fire department members Saint Paul No Public safety members Saltville No N/A Scottsville No Fire and rescue members Smithfield No N/A South Boston No Fire department members South Hill Yes N/A Stanley No N/A Stephens City Yes Qualified fire department members Stony Creek No Public safety personnel, disabled veterans Strasburg No Fire and rescue members (1 decal) Surry No N/A Tappahannock No N/A Tazewell Yes N/A Timberville No Fire and rescue members, owners of clean fuel vehicles Urbanna Yes N/A N/A Not applicable. POW Prisoner of war. Motor Vehicle License Decal and Exemptions 229 Table 15.2 Motor Vehicle Local License Decal Display Policy and Exemptions, 2018 (continued) Display Special Exemptions Decals Other Than Elderly and Disabled Towns (continued) Victoria Yes Public safety personnel Vienna No Fire department members, police, auxillary police Vinton No Fire and rescue personnel (1 vehicle) Virgilina No N/A Wachapreague Yes N/A Wakefield No N/A Warrenton No Fire and rescue members Warsaw No Fire and rescue members (1 vehicle) West Point No Fire and rescue members Windsor No Fire and rescue members, military, disabled veterans Wise No Fire and rescue members Woodstock No Fire and rescue members (1 vehicle exempt) Wytheville Yes Fire and rescue members (1 decal) N/A Not applicable. 230 Tax Rates 2018