Documents & Forms

Business Taxes & Licensing

Business personal property tax is a tax on the furniture, fixtures, machinery, and tools used in a business, trade, or profession.

The Code of Virginia (§58.1-3503) states that all tangible business personal property is taxable for the physical life of the property regardless of age (1 day or 1,000 years old). Taxable assets include items that have been received free of charge, as a gift, or personal items that have been brought from home to use in the business. Taxable property also includes items that have been partially or fully depreciated for income tax purposes.

Nelson County Board of Supervisors voted to change the Transient Occupancy tax rate on December 12, 2023. The new rate will take effect on July 1, 2024. The new rate will go from 5% to7% on the amount charged. You are still required to turn in monthly lodging forms and documentation. Please don’t hesitate to contact our office with any questions you might have.

ORDINANCE 2023-02
Nelson County Board of Supervisors
Amendment of The Code of Nelson County, Virginia
Chapter 11, Taxation, Article VI Transient Occupancy Tax

Amend
Sec.11-131. Levy of tax on transient room rentals; collection generally

Real Estate & Personal Property Forms

Lodging, Meals & Occupancy Tax Forms

Online Payments

You may pay your personal property taxes and real estate taxes online.
You will need your bill number, tax map number and a credit card for payment.
There is a convenience fee which is based on the total amount paid.

www.officialpayments.com