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Treasurer PDF Print E-mail

 

Penny R. Gray, Treasurer 
103 South Court Street, Suite A
Luray, VA 22835
Phone: (540) 743-3975
Fax: (540) 743-1473
Email: pgray@pagecounty.virginia.gov

e-Treasurer Inquiry

Hours: 9:00 a.m. - 5:00 p.m., Monday - Friday

"I hope the information contained on this site will provide you with convenient, timelyand helpful information concerning our office and various tax topics. If you do not find an answer to your question or need further information, please do not hesitate to contact me."

Penny R. Gray

Page County Treasurer

Page Contents:

Treasurers Association of Virginia Code of Ethics

Duties

Personal Property Tax

Real Estate Tax

County Decals

Dog Tags

Payment Options (including Credit Card payments)

Due Dates

 

Treasurers Association of Virginia Code of Ethics

As an elected Constitutional Officer I believe that organization, concert of action and comparison of ideas are necessary to the advancement of any cause, and believing that there is room for standardization of practices and extension of knowledge among County and City Treasurers throughout the State, and that this may be best accomplished by a Treasurers Association of Virginia.

I believe it is the duty of every County and City Treasurer to be courteous at all times, to maintain an attitude of respect and cooperate at all times with the public, other public officials and agencies and this attitude should be encouraged among the employees of a Treasurer.

Any information received by a Treasurer in his official capacity should be treated as confidential except for lawfully authorized purposes.

It is the duty of a Treasurer to improve the efficiency of his office by initiating economical practices and procedures.

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Duties

The primary functions of a local treasurer can be grouped into three major categories: the receipt and collection of revenue, the safekeeping of revenue, and the appropriate accounting for and disbursement of revenue. All other duties flow out of one of those functions or from a request from the local governing body.

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Personal Property Tax

All cities and counties in Virginia have a personal property tax. Page County taxes six categories of property. The Commissioner of Revenue assesses the tax while taxes are paid to the Treasurer.

I: Vehicles

Page County taxes motor vehicles, trailers, motorcycles and motor homes. Vehicles registered with the Virginia Department of Motor Vehicles, as being garaged in Page County will be taxed. Vehicles that are normally garaged, stored or parked in Page County are also subject to being assessed unless they are exempted by law.

The Commissioner of Revenue assesses Virginia personal property taxes. Taxes on motor vehicles are prorated in Page County meaning you are assessed for the number of months in which your vehicle is located in the county. Assessments are based on the average value of similar vehicles as listed in pricing guides such as the N.A.D.A. Used Car Guide. The minimum assessment is $100.00. Personal Property tax rates are set annually by the Page County Board of Supervisors. Currently, the rate is $4.64 per $100.00 of the vehicles assessed value. Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill.

Pursuant to changes made by the Virginia General Assembly, for tax years after 2005, the Personal Property tax on the first $20,000.00 of value of your Personal car, motorcycle, and pickup or panel truck under 7,501 pounds, which is a qualifying vehicle, has been reduced by the percentage set by the Board of Supervisors as authorized in Section 105-72 of the Page County Code.  The Personal Property Tax Relief Act reimbursement percentage for vehicles that are assessed at $1001.00 to $20,000.00 shall be eligible for a 35.25% relief.  Vehicles that are assessed at $1,000.00 or less will be eligible for 100% tax relief.  Vehicles valued at $20,001.00 or more shall only be eligible for a tax relief at a percentage rate at 35.25% for the first $20,000.00 of value.

Pursuant to changes made by the Virginia General Assembly, for tax years prior to 2006, taxpayers are responsible for the entire Page County Assessment.  As of September 1st, 2006, no personal property tax relief is available from the state.

II. Other Personal Property

Page County taxes boats, business furniture and fixtures, campers, business equipment-heavy, computer equipment, golf carts, vending machines, business tools, boat trailers as Other Personal Property. The Commissioner of Revenue assesses the tax. The tax rate is set annually by the Page County Board of Supervisors. Currently, the rate is $4.64 per $100.00 of the assessed value. Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill.

III. Machinery & Tool

Page County taxes machinery & tools and manufacture machinery & tools. Assessments are made by the Commissioner of Revenue based on 40% of the capitalized cost of the machinery or tool. The tax rate is set annually by the Page County Board of Supervisors. Currently, the rate is $2.00 per $100.00 of assessment.  Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill. 

IV. Motor Carriers

Page County taxes all Motor Carriers and Motor Carrier Trailers in a category called Motor Carriers. Assessments are made by the Commissioner of Revenue. The tax rate is set annually by the Page County Board of Supervisors. Currently, the rate is $2.00 per $100.00 of assessed value. Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill.

V. Mobile Homes

Page County taxes all single wide and doublewide mobile homes in a category called Mobile Homes. Assessments are made by the Commissioner of Revenue. The tax rate is set annually by the Page County Board of Supervisors. Currently, the rate is $0.64 per $100.00 of assessed value. Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill.

VI. Farm Machinery

Page County taxes Farm Machinery and untagged farm use vehicles in a category called Farm Machinery. Assessments are made by the Commissioner of Revenue. The tax rate is set annually by the Page County Board of Supervisors. Currently, the rate is $.30 per $100.00 of assessed value. Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year unless the bill received has another due date printed on the bill.

Under Virginia law, failure to receive a tax bill will not relieve the penalty and interest charge that must be applied to all past due bills. The post-mark applied by the U. S. Postal Service to envelopes containing payment is used to determine timeliness for mailed payment.

VII.  Aircraft

Page County taxes aircraft as Aircraft.  Assessments are made by the Commissioner of the Revenue.  The tax rate is set annually by the Board of Supervisors.  Currently, the rate is $0.50 per $100.00 of assessed value.  Payment is made to the Treasurer's Office in two installments due June 5th and December 5th of each year, unless the bill received has another due date printed on the bill.

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Real Estate Tax

All real property in Page County is subject to taxation, except that which is specifically exempt. The Commissioner of Revenue assesses property as of January 1 of each year. The real estate tax rate is set annually by the Page County Board of Supervisors. Currently, the Real Estate tax rate is $0.64 per $100 of the assessed value. Payment is made to the Treasurers Office in two installments due June 5th and December 5th.

Under Virginia law, failure to receive a tax bill will not relieve the penalty and interest charge that must be applied to all past due bills. The post-mark applied by the U. S. Postal Service to envelopes containing payment is used to determine timeliness for mailed payment.

Tax Relief for the Elderly and Totally Disabled

You may qualify for exemption of Real Estate Taxes on personal residence of certain elderly or totally disabled persons if:

Elderly: TO BE ELIGIBLE: (a) a taxpayer must be 65 years of age or older: (b) gross annual income for the preceding year, plus that of all relatives who live with the taxpayer may not exceed $21,500 excluding the first $5,500 of the relatives income. (c) Net worth, plus that of spouse not including the home and up to one acre of ground may not exceed $114,000 and (d) must file an affidavit of eligibility with the Commissioner of Revenue on or before April 1 of the year for which the exemption is requested.

Disabled: TO BE ELIGIBLE: (a) Income and property requirements are the same as above; (b) must be totally disabled; (c) must file an affidavit of eligibility with the Commissioner of Revenue on or before April 1 of the year for which the exemption is requested.

Please note that this is a summary of the requirements for exemption. The complete requirements are found in the County Code 105-19 through 105-27. For any questions concerning eligibility please contact the Commissioner of Revenue (540) 743-3840.

When you Purchase or Sell Real Property

Under Virginia law, real property is assessed for the entire year in the name of the owner as of January 1st of the year. The purchaser at a sale is required to see that the proceeds from the sale are applied at settlement to any taxes and levies assessed on the real estate. The liability is prorated between the buyer and the seller but the lien, which arises from delinquency attaches to the land.

If you buy property, your settlement attorney must ascertain all taxes due and prorate them for payment at settlement. If you have sold the property referred on the tax bill and another person has assumed responsibility for payment, please forward the bill promptly to that person or return it to the Treasurers Office with information as to the new owner. A delay on your part in this regard may require the new owner to pay a penalty and interest on a late payment.

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Motor Vehicle License

Page County Code Chapter 118 requires that the owner of every motor vehicle for which a current state license is displayed and which is normally garaged, stored or parked within the county on January 1st of each year, shall pay an annual county license fee for such vehicle. 

Page County Code 118-5 states upon the request of the Page County Treasurer, no motor vehicle shall be licensed by the Department of Motor Vehicles until such applicant for a license has paid all personal property taxes and the license fee assessed hereunder upon the Motor Vehicle to be licensed and until the Department of Motor Vehicles has been provided satisfactory evidence by the Treasurer of Page County that any delinquent motor vehicle, personal property taxes or license fees which have properly assessed or are assessable against the applicant by the County has been paid.

The fees for 2007 Vehicle Licenses are: $20.00 for Motor Vehicles, $10.00 for Motorcycles.

Please note that this is a summary of the requirements for vehicle licenses in Page County. The complete requirements are found in the Chapter 118 of the Page County Code.

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DOG TAGS

Chapter 34 of the Page County Code requires all dogs over the age of four months, located in Page County to have a County Dog License. The License is due by January 31st of each year and may be purchased by mail, at the Treasurers Office or at designated off-premise rabies clinics at the Page County Animal Shelter held in January of each year. Proof of rabies vaccination signed by a licensed veterinarian is required before a license can be issued. You may purchase a license that expires the year in which your rabies vaccination certificate expires or you may purchase only a one year tag. The cost for the license shall be:

Tag Type/Year             One Year                 Two Year              Three Year 

Regular                          $6.00                        $10.00                  $14.00

Spayed/Neutered           $3.00                        $  5.00                  $  7.00

Vicious Dog                    $50.00

Kennel (up to 20)           $40.00

Please note that this is a summary of the requirements of the Page County Ordinance on Animals. The complete requirements are found in Chapter 34 of the Page County Code.

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OTHER TAXES

Several other taxes are deposited by the Treasurers Office during the course of business. These include Public Utilities Taxes, Meals Tax, Transient Occupancy Tax and Business License Fees as assessed by the Commissioner of Revenue. For more information on these taxes, please contact the Commissioners office.

We deposit Estimated State Income Tax Payment, Building and Zoning Fees, Sheriffs Fees and Landfill charges. This is not intended to be a complete listing of the taxes we are charged with collecting, but merely a sampling of the types.

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PAYMENT OPTIONS

By Phone

Online

By Mail

 In Person

1-800-2 PAY TAX

payments.officialpayments.com

or

Page County Treasurer's Web Site

eservices.pagecounty.virginia.gov

Official Payments will accept Visa, Mastercard, and American Express   

 

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DUE DATES

January 31st Deadline for purchasing current dog license
April 1st Deadline for application for Tax Relief for the Elderly and Disabled. Must be filed with the Commissioner of Revenue.
June 5th Deadline for paying 1st half of the current year Real Estate Tax and Personal Property Tax bills.
December 5th Deadline for paying 2nd half of the current year Real Estate Tax and most Personal Property Tax bills.

 

Contact Information
Penny R. Gray, Treasurer
103 South Court Street, Suite A
Luray, VA 22835
Phone: (540) 743-3975
Fax: (540) 743-1473
pgray@pagecounty.virginia.gov

Kimberley D. Slye, Chief Deputy Treasurer
kslye@pagecounty.virginia.gov   
                                                                           
Jean H. Judd, Chief Senior Deputy
jjudd@pagecounty.virginia.gov

 

 

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