061-24 (2024AssessmentYearTaxRates) 2024 ASSESSMENT YEAR TAX RATES RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 27, 2024, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
BE IT RESOLVED that the Board of Supervisors of the County of Frederick, Virginia, does
herein adopt the tax rates for the 2024 assessment year as follows:
Property Taxes— Rates per$100 of assessed value
$0.51 Applied to real estate, including mobile homes
$4.23 Applied to personal property and business use
vehicles
$4,56 Applied to business equipment assessed at
30% of original cost
$2.25 Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
$0.01 Applied to aircraft
Zero tax Applied to antique vehicles and mopeds
$2.00 On declining values to be applied to
machinery and tools. The declining values are
60%for year one, 50%for year two, 40% for
year three, and 30% for year four and all
subsequent years.
$2.00 On apportioned percentage of book values to
be applied to Contract Classified Vehicles and
equipment
Computer Equipment & Peripherals used in a
$1.25 Data Center. The declining values are 50%for
year one, 35% for year two, 20%for year
three, 10%for year four and 5%for year 5 and
subsequent years.
Business and Professional Occupational License Rates
Contractors $0.15 per$100 of gross receipts
Retail $0.20 per$100 of gross receipts
Financial, Real Estate, and Professional $0.58 per$100 of gross receipts
Services
Repair, personal and business services $0.36"per$100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale $0.05 per$1.00 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Other General Taxes
Meals tax 4% of gross receipts
Transient Occupancy tax 3.5% of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$55 Per ton for commercial/industrial
$50 Per ton for construction demolition debris
$24 Per ton for municipal waste
$42 Per ton for municipal sludge
$20 Per ton for Miscellaneous Rubble Debris
Shawneeland Sanitary District Taxes
$190 Unimproved Lots
$660 Improved Lots
Lake Holiday Sanitary District Taxes
$544 Buildable Lots
$212 Unbuildable Lots
Lots owned by Lake Holiday Country Club, Inc.
$0 Buildable Lots and Unbuildable Lots
Star Fort Subdivision Taxes Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing $35 annually
Fredericktowne $45 annually
Green Acres $25 annually
Adopted this 10th day of April 2024 on the following recorded vote:
Josh Ludwig, Chairman Aye John Jewell No
Heather H. Lockridge Aye Robert W. Wells No
Blaine P. Dunn No Robert Liero Aye
Judith McCann-Slaughter Aye
A COPY ATTEST
M
Michael Bollhoefer
Frederick County dministrator
Res. No. 061-24