Real Estate

  • Tax Rate: $0.87 per $100.00 of the assessed value.

Tangible Personal Property Tax

  • Tax Rate: $3.50 per $100.00 of the assessed value
  • $1.00 per $100.00 of the assessed value for qualifying vehicles used by volunteer firefighters and volunteer members of rescue squads
  • $0.01 per $100.00 of the assessed value for disabled veterans’ vehicles, and motor vehicles specially equipped to provide transportation for physically handicapped individuals

Tax Rate for Machinery Used for Manufacturing/Mining

  • $1.00 per $100.00 of the assessed value of the machinery and tools
  • $0.40 per $100.00 of the assessed value for machinery and tools used in semiconductor manufacturing

Aircraft Tax Rate

  • Tax Rate: $1.60 per $100.00 of the value of the aircraft

Sanitary District Tax

On Sanitary Districts 2, 3,12, 3.1, 23 and an additional tax is levied on real estate and personal property for the provision of street lights Real Estate rates for:

  • District 2: $0.003 per $100.00 of assessed value
  • District 3: $0.010 per $100.00 of assessed value
  • District 3.1: $0.031 per $100.00 of assessed value
  • District 12: $0.010 per $100 of assessed value
  • District 23: $0.001 per $100 of assessed value

The personal property rates are:

  • $0.001 per $100.00 of assessed value

Motor Vehicle License Tax

  • $20.00 for a vehicle under 4,000 pounds
  • $25.00 for a vehicle over 4,000 pounds and over
  • $15.00 for motorcycles

Local Sales Tax

The County receives 1.0% of the 5.3% collected on each purchase.The State of Virginia disburses these receipts.

Lodging Tax

  • 8.0% of the total amount paid for room rental

Utility Consumers’ Tax

  • Electric
    • Residential – $0.70 plus the rate of $0.007537 per kilowatt hour delivered not to exceed a maximum monthly tax of $1.00
    • Master Metered Units w/Residential Use – $0.70 plus the rate of $0.007537 per kilowatt hour delivered not to exceed a maximum monthly tax of $1.00 per dwelling unit
    • Commercial – $1.15 plus the rate of $0.00713 per kilowatt hour delivered not to exceed a maximum monthly tax of $10.00
    • Industrial – $1.15 plus the rate of $0.007603 per kilowatt hour delivered not to exceed a maximum monthly tax of $10.00
  • Natural Gas: There is no tax imposed by Henrico County on the use of gas in either Residential or Commercial areas.

Business and Professional Licenses Tax Rates

  • Wholesale Merchants: The first $100,000 of gross purchases is excluded from the tax for item.
    • $1.00 to $10,000 purchases ($25 min. tax)
    • $0.20 per $100.00 for $10,001 to $5,000,000
    • $0.15 per $100 for $5,000,001 to $15,000,000
    • $0.10 per $100 for $15,000,001 to $25,000,000
    • $0.05 per $100 for $25,000,001 to $50,000,000
    • $0.025 per $100 for $50,000,001 to $100,000,000
    • $0.0125 per $100 for $100,000,001 and over
  • The following items assess taxes on gross receipts. When gross receipts are $100,000 or less, an applicationis required but no tax is due.
    • Retail Merchant: $0.20 per $100.00 of gross receipts or $30.00, whichever is greater
    • Professional Service: $0.20 per $100.00 of gross receipts or $30.00, whichever is greater
    • Fee Basis Contractor : $1.50 per $100.00 of gross receipts or $30.00, whichever is greater
    • Contract Basis Contractor: $0.15 per $100.00 of gross receipts or $30.00, whichever is greater
    • Utility Companies (including cellular telephone companies): One-half of 1.0% of the gross receipts or $30.00, whichever is greater

Landfill Fees

  • $50.00 per ton for commercial refuse collected in Henrico
  • $65.00 per ton for commercial refuse collected outside of Henrico
  • $3.00 per visit effective April 1, 1998 to public use area by private citizens
  • Coupon books are available for purchase as follows:
    • 15 coupons for $40.00
    • 10 coupons for $27.00.

Weekly collection is $15.00 per month or $180.00 for the year.

Send e-mail inquiries to: N. Sessions