Tax Rates

Real Estate & Personal Property Tax Rates

2023 Real Estate 

CategoryRate (per $100 assessed)
Real Estate / Mobile Home$0.49


2023 Personal Property

CategoryRate (per $100 assessed)
Tangible Personal Property$4.00
Other Personal Property$4.00
Volunteer Fire and Rescue Squad$2.00 
Office Furniture, Fixtures and Equipment$4.00
Machinery and Tools$2.05
Contract Carrier$2.05
Aircraft$0.75


2023 Sanitary District Tax Rates

Sanitary DistrictRate
Blue Mountain$65 per lot plus $0.21 per $100 of assessed value on improvements
Cedarville Heights$200 per lot
High Knob$554 per unimproved lot; $895 per improved lot
Lake Front Royal$410 per lot plus $0.035 per $100 of assessed value on improvements
Linden Heights$375 per lot
Osprey Lane$100 per unimproved lot; $1,000 per improved lot
Riverside$60 per lot plus $0.12 per $100 of assessed value on improvements
Shangri-La$500 per lot
Shannon Woods$300 per lot
Shenandoah Farms$350 per lot
Shenandoah Shores$60 per lot plus $0.10 per $100 of assessed value on improvements
Skyland Estates$0.27 per $100 of assessed value of lot and improvements
South River Estates$300 per lot plus $0.05 per $100 of assessed value on improvements
Wildcat Drive$150 per unimproved lot; $400 per improved lot


Business License Tax Rates & Fees

Fixed Fees

Amount of Gross ReceiptsFixed Fee
Under $4,000$0
$4,001 to $10,000$10
$10,001 to $25,000$30
$25,001 to $50,000$50


Tax Rates

Based on Estimated Gross Receipts of $50,001 or more

Business CategoryRate (per $100 of Gross Receipts)
Wholesale Merchant$0.05
Contractors, Builders, and Developers$0.13
Retail Merchants$0.16
Business, Personal, Repair, and Other Services$0.27
Professional, Financial, and Real Estate Services$0.41
Heat, Light, Power, Telephone and Telegraph Corporations$0.50


Other Fees & License Rates

License CategoryRate / Fee
Industrial Utility Bills20% on the first 15% of each monthly telephone bill not to exceed $3
Peddlers/Itinerant Merchants$500
Perishables$250 plus annual license tax of $100 per vehicle for every vehicle over one
Christmas Trees$250 or $0.36 per $100 of gross receipts, whichever is greater
Fireworks$250 or $0.36 per $100 of gross receipts, whichever is greater
Perishable Vendor (Use Vendor Application)$30 flat fee per event but not more than $250 per year
Peddler Vendor (Use Vendor Application)$30 Flat fee per event but not more than $500 per year