YORK COUNTY TAX INFORMATION

Fuel Tax. A local sales tax applies to domestic heating fuels sold by York County firms or firms in other localities that have a 1% tax.

Lodging (Room) Tax. The County has a tax on rentals of hotels, motels, guest rooms and temporary lodgings of no more than 30 days.

Meals Tax (Food & Beverage Tax). York County has a meals tax for food and beverages served by a restaurant. This tax is added onto the four and one-half percent state sales tax at the time of purchase.

Personal Property Tax. The tax is assessed on automobiles, trailers, motorcycles, dirt bikes, recreational vehicles and other vehicles that require a state license plate. Property not requiring a County decal (boats, mobile homes, and business property) must be filed on the appropriate form with the Commissioner of the Revenue on or before February 15 to avoid a filing penalty. Tax rates are set by the Board of Supervisors. Tax bills are mailed by the Treasurer's Office. Payment is due June 5 and December 5. In the event the payment date falls on a weekend, payment is due the next business day. Penalties and interest charges are applied on the day following the due date. Personal Property Taxes are prorated on a monthly basis and based on the date the property was located in York County. Personal Property Taxes are based on a rate per $100 of assessed value - (757) 890-3381.

Real Estate Tax. This tax is set annually by the Board of Supervisors. Payment is due June 5 and December 5. In the event the payment date falls on a weekend, payment is due the next business day. Penalties and interest charges are applied on the day following the due date. Tax bills are prepared by the Treasurer's Office and mailed approximately one month prior to the due date.

• Real Estate Tax Relief. Reductions or exemptions are available to those who qualify. Applications must be filed with the Commissioner of the Revenue's Office each year by April 1 - (757) 890-3382.
   

• Mobile Home Tax Relief. Reductions or exemptions are available to those who qualify. Applications must be filed with the Commissioner of the Revenue's Office each year by March 1 - (757) 890-3381.
   

• Land Use Assessment. A state program that allows landowners to pay a reduced assessment rate for land that qualifies under the standards of the program. There are three categories of land use that currently qualify: land used for horticulture, land used for agriculture, and land used for forestry. Each requires a minimum acreage to qualify. Acceptance into the program requires an annual application and adherence to growing standards set down by the State. There are 56 landowners currently enrolled in the program - (757) 890-3720.

Sales Tax (state tax) is four and one-half percent on sales of all goods except prescription drugs. One percent of that is returned to York County by the state for local use.

Short-Term Rental Tax. York County has a one percent Short-Term Rental Tax filed and paid quarterly in the Commissioner of the Revenue's Office - (757) 890-3383.

Telephone E-911 Charge. A monthly surcharge per line is charged to County residents with telephones to maintain the Enhanced 911 Emergency Services system. This surcharge is collected on the monthly telephone bill and applies to each telephone line. The 24-hour 911 service responds to all types of emergencies.

Virginia Income Tax. State income tax forms may be filed through the Commissioner of the Revenue. The Commissioner's Office reviews each filing for accuracy and errors are corrected in consultation with the taxpayer before tax returns are sent to the Virginia Department of Taxation in Richmond. State income tax deadline is May 1 - (757) 890-3381