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1. What are the procedures for new businesses moving into the city?

New businesses entering the City of Falls Church have 30 days to register with the Office of the Commissioner of the Revenue. However, new businesses must first apply for a commercial / residential occupancy permit and this is done through the city's Environmental Services Department located at:
300 Park Ave.
Suite 300, West Wing
Falls Church, VA 22046.

Once that process has been completed, bring the receipt from the occupancy permit application to the Office of the Commissioner of the Revenue to apply for the business license. The process for applying for a business license generally takes about 15 to 20 minutes.

2. What are the procedures for setting up a home-based business?

The procedures for setting up a home-based business are exactly the same as starting a commercial business in the City of Falls Church, the only differences are the fees for the occupancy permits. The fee for a commercial occupancy permit is $50, and the fee for a residential occupancy permit is $40.

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1. Does the Office of the Commissioner of the Revenue assist City of Falls Church residents with state tax problems and filings?

Yes, in most cases the Office of the Commissioner of the Revenue can assist city residents with individual state tax questions and electronic filings. However, because of office size and manpower we are unable to assist city residents in the preparation of individual state tax forms (760, 763, 760PY, and 770).

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1. How long do I have to register a vehicle with the City of Falls Church?

Vehicles entering the City of Falls Church have 60 days to register with the Office of the Commissioner of the Revenue and display a decal or they may receive citations from enforcement.

Registration can be performed by completing and submitting a Motor Vehicle Registration Form with a copy of the vehicle registration card. Or by registering online.

2. What are the procedures if I move my vehicle out of the City of Falls Church into another Virginia jurisdiction or state?

Vehicles leaving the City of Falls Church or the Commonwealth of Virginia should immediately register with the new locality or state, preferably within 30 days of move-in. If the vehicle(s) is re-locating to another Virginia jurisdiction the owner should provide the City of Falls Church with proof of the new locality registration, such as decal receipt or tax bill.

If the vehicle(s) is re-locating to another state the owner should immediately surrender their Virginia license plates to the local Department of Motor Vehicles and provide the City of Falls Church with a copy of the new registration.

3. How is the Personal Property Tax Relief Act (PPTRA) applied to my vehicle?

Falls Church City Continues to Implement the General Assembly’s Changes to the Personal Property (Car) Tax Relief Act (PPTRA).  The General Assembly of the Commonwealth of Virginia has capped Tax Relief (PPTRA) at $2.02 million for the City of Falls Church. For 2017, the value of the state subsidy to individual taxpayers in the City of Falls Church is 44.05% of the qualifying tax levy. This is the effective amount the State is paying the City on your behalf. You are required to pay the difference directly to the City of Falls Church.  

The PPTRA applies 44.05% relief only to the 1st $20,000 of a vehicle's assessed value and the remaining 55.95% of assessed value is the responsibility of the taxpayer. For example, Mr. Smith purchased a vehicle worth $15,000 in assessed value, at a taxing rate of 5%. The total tax on the vehicle for the year would be $750. PPTRA would cover $330.38 and the remaining $419.63is the taxpayer's responsibility.

PPTRA only applies to personal use vehicles; business use vehicles, motor homes, trailers and vehicles over 7501 lbs. do not receive tax relief. There is NO tax on vehicles with an assessed value of $1,500 or less. All qualified vehicles with an assessed value between $1,501 and $20,000 will receive tax relief of 44.05%%. Any assessed portion over the first $20,000 of a vehicle’s value will be taxed at 100%. The 2017 personal property tax rate is $5.00 per $100 of assessed value. 

4. Does my vehicle qualify for PPTRA if it is for personal and business use?

If a vehicle is used for more than 50% of the time as a business vehicle and is reported to the federal government as an expense, it does not qualify for the Personal Property Tax Relief Act. If a vehicle is used in business for 50% or less and is not reported as an expense to the federal government, the use of the vehicle is still considered personal and qualifies for the relief.

5. Do all personal vehicles qualify for Personal Property Tax Relief Act (PPTRA)?

Yes, all personal vehicles qualify for PPTRA with the exception of recreational vehicles (boats, boat trailers, RVs).