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Taxes & Fees
Dog License Fees
- 10 dog Kennel; fee = $50; please click here to access the application.
- Male or Female, rabies certificate expires in less than one year; fee = $10
- Male or Female, rabies certificate expires in 1 to 3 years; fee = $25
- Neutered or Spayed, rabies certificate expires in less than one year; fee = $3
- Neutered or Spayed, rabies certificate expires in 1 to 3 years; fee = $8
Please click here to access the individual dog license application.
All dogs owned by residents of Gloucester, including military personnel, must be licensed. Licenses may be obtained by mail or in person at the Treasurer's office. A valid rabies certificate must be presented at time of purchase. The rabies certificate should indicate if the dog has been neutered or spayed. If not, other evidence of alteration may be required.
Tax Relief for Elderly & Totally Disabled
Tax relief is provided for qualified Virginia property owners who are at least 65 years of age or are permanently and totally disabled. This program applies to real estate/mobile home taxes only. For more information, please contact the Commissioner of Revenue's Office at 804-693-3451.
Motor Vehicle License (Decal) Fee
As of January 1, 2006, Gloucester County no longer requires residents to purchase a vehicle decal.
Personal Property Tax
Gloucester imposes a tax on the following tangible personal property:
- Airplanes
- Automobiles
- Boats
- Business Personal Property
- Farm Machinery and Tools
- Mobile Homes
- Motor Homes
- Motorcycles
- Trailers
- Trucks
The tax rate is set by the Board of Supervisors each year at the same time the budget is approved. Personal property is assessed at 100% of average retail value. The tax rate for calendar year 2018 is $2.95 per $100 of assessed value, except for mobile homes, which are taxed at the same rate as real estate. Boats are taxed at the rate of $0.00001 per $100 of assessed value.
Personal Property taxes are assessed on property owned on January 1st of the tax year. Vehicles owned on January 1st and normally garaged in Gloucester are taxed by Gloucester irrespective of where the owner lives.
Military Personnel
An active duty military person who claims home of record outside of Virginia may be exempt from personal property taxes if the property is registered solely in his or her name. Military personnel who are residents of Virginia and who reside in Gloucester will be subject to personal property taxes.
Installments
The Board of Supervisors adopts a tax rate for personal property each year when the budget is approved. Personal property taxes are collected in two installments, but may be paid in full by June 30th if the taxpayer so desires. Bills for the first installment are mailed in early June, and are due June 30th. Second installment bills are mailed in early November and are due on December 5th.
A penalty of 10% is assessed if the bill is not paid by the due date. Interest at the rate of 10% per year accrues on unpaid balances. Bills are mailed to the last known address and it is the taxpayer's responsibility to notify the Commissioner's Office as to where the tax bill is to be mailed. Failure to receive a tax bill does not relieve the taxpayer of the responsibility to pay his or her taxes on time.
Real Estate Tax
The 2018 real estate tax rate is $0.695 per $100 of assessed value. All real estate is assigned an assessed value by the Real Estate Assessment Office. Real estate is assessed at 100% of market value.
Military Personnel
Active duty military personnel who own real property in Gloucester County are subject to the same real estate taxes as all other property owners. This applies irrespective of whether they also own property in their permanent place of residence.
Installments
The Board of Supervisors adopts a tax rate for real estate each year when the budget is approved. Real estate taxes are collected in two installments, but may be paid in full by June 30th if the taxpayer so desires. Bills for the first half are mailed in early June, and are due June 30th. Second half bills are mailed in early November, and are due on December 5th.
A penalty of 10% is assessed if the bill is not paid by the due date. Interest at the rate of 10% per year accrues on unpaid balances. Bills are mailed to the last known address and it is the taxpayer's responsibility to notify the Commissioner's Office as to where the tax bill is to be mailed. Failure to receive a tax bill does not relieve the taxpayer of the responsibility to pay his or her taxes on time.
Mortgage Companies
If taxes are paid through a mortgage company escrow account, tax information is sent directly to the mortgage company, and a copy of the bill is mailed to the taxpayer. However, it remains the property owner's responsibility to be certain the taxes are paid on time. If the mortgage company indicated on the bill is incorrect, the property owner should forward the bill to the correct mortgage company.
State Income Tax
Virginia State Income tax is administered locally by the Commissioner of Revenue for the State Department of Taxation in Richmond. The Commissioner distributes forms and instructions for filing returns and estimated tax for the current year. Returns may be filed with the Commissioner and taxes paid by check made payable to Gloucester County. Returns for the previous year must be filed by May 1st of each year. Declaration of estimated tax must also be filed for the current year if taxpayer has income on which taxes are not being withheld.
Military personnel who claim permanent residence outside Virginia are exempt from payment of income tax to Virginia on their military pay. However, if they derive any other income from sources within Virginia, such as a part time job while off duty, or from rental of local real estate that they may own, they must file a non-resident income tax return. For more information, please contact the Commissioner of Revenue's Office at 804-693-3451.