- If I sell my house during the year, who gets the tax ticket and who is responsible for the taxes?

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1 Real Estate Taxes - What is the Real Estate tax rate for Wythe County? - If I sell my house during the year, who gets the tax ticket and who is responsible for the taxes? - How and when will I be assessed and taxed if I am building a new house or constructing an addition? Personal Property Taxes - What is the Personal Property tax rate for Wythe County? - What is generally considered personal property for taxation purposes? - How is the amount of tax to be levied on personal property determined? - How is personal property assessed? - What is Personal Property Tax Relief (PPTRA)? - Does my car qualify for Car Tax Relief? - Wythe County does NOT Prorate Personal Property Taxes, What does this mean? - When selling or disposing of a motor vehicle or trailer, do I need to notify anyone? - What are my tax obligations if I am an active duty military person maintaining Wythe County as my legal residence? - As an active duty member of the military, will I be taxed for personal property in Wythe County if I maintain a legal domicile in a state other than Virginia? Virginia State Income Tax - What is the deadline to file my Virginia Income Tax Return? - What is an Accelerated Refund? - Do I need to file a return? 1 / 12

2 - What is the rate for Virginia individual income taxes? - Is there a penalty if I file late? - Who is a resident? - Who is a part-year resident? - Who is a Nonresident? - What is Estimated Tax? - Who would I contact if I need Virginia Income tax forms or assistance? Other Taxes - What is the Virginia Unemployment Tax? - What is the Retail Sales Tax? Tax Relief for the Disabled and Elderly - How do I apply for real estate tax relief? - Do I have to re-apply each year? - What is the deadline for applying and the amount received? - Do I have to live on the property to be exempt? - What is the age requirement for senior citizens? - Is there an age requirement for disabled citizens? - What proof is needed to establish the fact that a person is permanently and totally disabled? Land Use Assessment - What is the Land Use Assessment Program? 2 / 12

3 - What is the purpose of this program? - How will this program save me money? - In order to qualify for a land use assessment is it mandatory to receive income from the use of my property? - How will my property qualify for a special use value assessment? - If I own at least five acres of land and one (1) horse, will this parcel qualify for a land use assessment? - What happens when I sell my property (the entire tract)? - Will I have to pay rollback taxes if I sell a portion of my property? - How are rollback taxes calculated? WYTHE COUNTY TAX RATES FOR 2013 Real Estate $0.44 per $100. Personal Property $2.27 per $100. Machinery & Tools $1.50 per $100. Mobile Homes $0.44 per $100. Boats/Airplanes $2.27 per $100. REAL ESTATE TAXES If I sell my house during the year, who gets the tax ticket and who is responsible for the taxes? The taxes should be prorated at the time of closing between the buyer and the seller. The tax ticket will be sent to the owner of record as of January 1 unless information is given to the Commissioner of the Revenue's office as to the new owner's name and address. How and when will I be assessed and taxed if I am building a new house or constructing an addition? 3 / 12

4 The Commissioner of the Revenue's office assesses new construction at the percentage (25%, 50%, 75% or 100%) of completion on January 1 of each year OR when the structure is fit for use and/or occupancy. The new assessed value may be reflected on the annual tax bill or by way of supplement during the current tax year. PERSONAL PROPERTY What is generally considered personal property for taxation purposes? Automobiles, trucks, recreation vehicles, motorcycles, trailers, boats, airplanes, mobile homes, business furniture, fixtures and equipment. How is the amount of tax to be levied on personal property determined? The Wythe County Board of Supervisors establishes a personal property tax rate each year in May or June. The actual tax is then computed by multiplying the property's assessed value by this rate. The current rate is $2.08 per $100 of assessed value of property. How is personal property assessed? The Commissioner of the Revenue is generally required to determine the assessed value of motor vehicles based on a recognized pricing guide, if available, or a percentage of the original cost. The pricing publications used are the National Automobile Dealers Association (January issue) official used car guide and the official older car guide. The value taken from these books is the average loan value. If the vehicle is not listed in the guide, the value will be based on a percent of purchase price or a percentage of the prior year's assessment. For personal property other than motor vehicles, the assessed value is normally based on a percentage of the original cost. What is Personal Property Tax Relief (PPTRA)? The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles and pickup or panel trucks having a registered gross weight of less than 7501 pounds. PPTRA is also more commonly referred to as "Car Tax Relief". To qualify, a vehicle must: 4 / 12

5 - be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax; - be used 50% or less for business purposes. Motor homes, trailers, and FARM USE vehicles do not quality for tax relief. State law does NOT provide for Personal Property Tax Relief for vehicles used for business. Does my car qualify for Car Tax Relief? If you can answer YES to any of the following questions, your motor vehicle is considered by State Law to have a "business use" and does NOT quality for Car Tax Relief: - Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer? - Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes? - Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual? Wythe County does NOT Prorate Personal Property Taxes, What does this mean? You will be assessed for the vehicle registered in your name and located in Wythe County as of January 1 each year. You may move, sell or trade the vehicle during the year, but the asse ssment will be made by Wythe County for the entire year on the vehicle owned and located here each January 1. When selling or disposing of a motor vehicle or trailer, do I need to notify anyone? Yes, the Virginia Department of Motor Vehicles should be notified immediately. This is each citizen's responsibility and not that of the motor vehicle dealer or new owner. What are my tax obligations if I am an active duty military person maintaining Wythe County as my legal residence? 5 / 12

6 Under the Soldier's And Sailor's Civil Relief Act, your tax liability will be to the County regardless of where you may be stationed or where your vehicle may be garaged or located on January 1. As an active duty member of the military, will I be taxed for personal property in Wythe County if I maintain a legal domicile in a state other than Virginia? No. If you reside here by virtue of military orders, you will not be taxed in Wythe County on personal property titled in your name only. However, personal property titled jointly with a non-military member or in the name of a leasing company will be subject to personal property taxes in Wythe County. Military personnel must present a copy of current leave and earnings statement (LES), and/or copy of orders. INCOME TAX What is the deadline to file my Virginia Income Tax Return? You should file your return as soon as possible after January 1st, but not later than May 1st. If the due date falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day. What is an Accelerated Refund? The accelerated refund program was developed to allow Virginia residents to receive their refunds faster. If you filed a Virginia Resident Return the previous year, and your name, address, social security number and filing status are the same, you qualify to request the accelerated refund by checking the appropriate block on your return. Accelerated refunds are made payable to the person, or persons whose name or names were on the previous years year's return. These refunds are issued before all computation on your return are verified. Please be aware that you may receive a bill with interest, or an additional refund at a later date, if errors are subsequently found. Do I need to file a return? Virginia individual income tax applies to income received from Virginia sources by Resident and Nonresident individuals. A return must be filed if you received Virginia source income, and 6 / 12

7 meet the Department of Taxation filing requirements. Please click on the link a.gov for requirement information. What is the rate for Virginia individual income taxes? If your taxable income is: OVER BUT NOT OVER YOUR TAX IS OF EXCESS OVER $0 $3,000 2% $0 $3,000 $5,000 $60 + 3% $3,000 $5,000 $17,000 $ % $5,000 $17, $ % $17,000 Is there a penalty if I file late? Yes, there are three (3) types of penalty, Late Filing, Late Payment, and Extension Penalty. Please refer to the following link for details. Who is a resident? There are two classes of residents: domiciliary and actual. Domiciliary residents are those whose legal domicile is Virginia. Most domiciliary residents actually live in Virginia. Actual residents are those who have their place of abode in Virginia for more than 183 days of the taxable year, even though their domiciliary residence is in another state or country (this usually pertains to students and spouses of military personnel). Domiciliary and actual residents for the full year file on Form 760. Who is a part-year resident? If you moved into Virginia and became a resident during the taxable year, you are taxed as a resident for only part of the year you were a resident. If you moved out of Virginia and became a legal resident of another state on or before the last day of the taxable year, you are taxable as a Virginia resident for only that part of the year you were a resident of Virginia. Part-year residents file on Form 760PY. If all of the individual's income is from Virginia sources, he or 7 / 12

8 she may elect to file as a full-year resident on form 760. Who is a Nonresident? If you are neither a domiciliary nor an actual resident, then you are taxable as a nonresident on any income you received from labor performed, business done, or property located in Virginia. If you were a domiciliary or actual resident of Virginia during part of the taxable year and taxed as a Part-year resident, you are still liable as a nonresident for any Virginia source income derived from property owned or from any business, trade, profession or occupation carried on during the period you were not a resident of Virginia. Nonresidents file on Form 763. What is Estimated Tax? If you have income from sources other than wages, on which Virginia income tax is not withheld and your estimated Virginia tax liability exceeds your tax credits by more than $150, you must file and pay Estimated Taxes Quarterly on Form 760ES. At least 90% of your tax liability for the year must be paid by withholding and/or timely installment payments of estimated taxes. The due dates for Virginia Estimated tax payments are May 1st, June 15th, September 15th, and January 15th of the following tax year. Who would I contact if I need Virginia Income tax forms or assistance? The Local Commissioner of the revenue's Office has tax forms as well as trained staff to assist with any questions or concerns. Our office offers Free assistance in preparing and filing your state income tax return; however we m ust have a copy of your completed Federal Tax Return in order to complete the Virginia return. Our local staff is happy to serve as a liaison for Wythe County citizens having problems dealing with correspondence received from the Virginia Department of Taxation. OTHER TAXES What is the Virginia Unemployment Tax? The Commonwealth of Virginia also imposes an unemployment tax. This tax is paid by the employer. Contact the Virginia Employment Commission at for more information Virginia Employment Commission PO Box / 12

9 Richmond, Virginia What is the Retail Sales Tax? Generally, retail sales is defined as a sale to a consumer, or any person, for the purpose other than for resale. The tax rate in Virginia is 5.3%, (4.3% state and 1% local). The retail merchant shows the tax as a separate item and collects this tax from the customer by adding it to the sales price. The engaged in business as a retail seller, must register with the Virginia Department of Taxation. TAX RELIEF FOR DISABLED AND ELDERLY How do I apply for real estate tax relief? The application must be completed in the Commissioner of the Revenue's office by the landowner or legal representative for the landowner. Applications usually take less than thirty minutes to complete and does involve the applicant supplying documentation about his/her income and resources. The applicant/legal representative must sign an affidavit confirming the accuracy of all information. All information is strictly confidential and not open to public inspection. Do I have to re-apply each year? Yes. Tax relief is granted on an annual basis and a new application must be filed each year. What is the deadline for applying and the amount received? To be eligible for the real estate tax relief program, you must apply each year between February 1 and May 1. If eligible, relief of a maximum up to $200 will be applied to your real estate tax bill due on December 5th of the current year. Do I have to live on the property to be exempt? Yes. The applicant seeking relief must own and occupy the property. An exception is allowed for persons living in nursing homes, hospitals or convalescent homes for physical or mental care so long as their property is not being used by or rented to others for monetary consideration. What is the age requirement for senior citizens? 9 / 12

10 The owner whose name appears on the tax bill must be at least 65 years of age on or before December 31 of the immediately preceding taxable year in which the application is made. The spouse may be under the age of 65. Is there an age requirement for disabled citizens? No. If a person is permanently and totally disabled and owns real estate, there is no minimum age requirement. What proof is needed to establish the fact that a person is permanently and totally disabled? Certification is required from the Department of Veterans Affairs, the Railroad Retirement Board or the Social Security Administration. If an applicant is not eligible for certification by any of these agencies, there must be sworn affidavits by two (2) medical doctors licensed to practice medicine in Virginia. One (1) of these affidavits must be based upon a physical examination. LAND USE ASSESSMENT What is the Land Use Assessment Program? It is a tax deferral program developed under a state law that allows counties to adopt a program of special assessments for agricultural, horticultural, forest and open-space lands. Wythe County only participates in the agricultural and horticultural portions of this deferral program. What is the purpose of this program? The purpose is to encourage the preservation and beneficial use of real estate in order to assure a readily available source of agricultural and horticultural products. How will this program save me money? Qualifying properties are taxed based on the "use" value assessment, which generally is less than fair market value assessment. In order to qualify for a land use assessment is it mandatory to receive income from the use of my property? 10 / 12

11 Yes, the application process requires property owners to certify the income earned from agricultural and horticultural use of the property. How will my property qualify for a special use value assessment? When a parcel meets the criteria set by the Uniform Standards of the Virginia land use laws. Qualifying uses under the agricultural and horticultural classification include: The production for sale of: - Grain, forage and feed crops - Bees and apiary products - Vegetables, fruits and nuts - Commercial sod and seed - Tobacco, cotton and peanuts - Dairy animals and diary products - Nursery and floral products - Poultry and poultry products - Livestock; beef cattle, sheep, swine and horses If I own at least five acres of land and one (1) horse, will this parcel qualify for a land use assessment? Boarding, training, and breeding of horses may qualify, however, horses for the personal use of the owner do not qualify for a land use assessment. All five (5) acres must be devoted to the qualifying use. What happens when I sell my property (the entire tract)? As long as the property remains n a "qualifying use" the parcel can remain in the land use assessment program. Will I have to pay rollback taxes if I sell a portion of my property? Yes, for example, subdividing twelve acres into four (4) three-acre lots would result in rollback taxes on the subdivided portions. 11 / 12

12 Examples of "Use" changes that will result in the assessment of rollback taxes include, but are not limited to: - When less that five (5) are sold there will be a rollback tax imposed on that tract for the number of acres not qualifying. - When a dwelling is built on qualifying land, you will receive a rollback tax on a one (1) acre house site. - If you should sell five (5) acres of qualifying land and the new owner builds a dwelling, the new owner will receive the rollback tax. The land owner changing the use from qualifying to non-qualifying receives the rollback tax. How are rollback taxes calculated? The rollback tax is equal to the difference between the use value assessment tax and tax on the fair market value, for the current year and each of the five (5) preceding tax years in which the real estate was valued, assessed and taxed under the land use ordinance. 10% interest is added to each year of rollback up to five (5) years (not including current year). 12 / 12

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