Contact Information

Business Compliance Team
Commissioner of the Revenue

Phone: (540) 658-4132
Fax: (540) 658-4120
Email
Live Chat

Office Hours:
Monday - Friday
8:00 am - 4:30 pm

Phone Hours:
Monday - Friday
9:00 am - 3:00 pm

Physical Address
1300 Courthouse Road
2nd Floor
Stafford, VA 22554-1300 


Mailing Address
PO Box 98
StaffordVA 22555
Business Property
Section 58.1-3518 of the Code of Virginia requires that ALL tangible personal property (business property) owned, leased, rented or borrowed as of January 1 of each year, which was used or available for use in a business / profession in Stafford County shall file a return
Business Property. 

Business Property is assessed at a percentage of original cost using the following depreciation schedule: 


1st year - 35% 
2nd year - 30% 
3rd year - 25% 
4th year - 20% 
5th year and all prior years - 15% 


Merchants Capital
Section 58.1-3510 of the Code of Virginia states Inventory of stock on hand; daily rental vehicles as defined in § 58.1-1735; and all other taxable personal property of any kind whatsoever, except money on hand and on deposit and except tangible personal property not offered for sale as merchandise, which tangible personal property shall be reported and assessed as such.

Inventory of stock on hand and is assessed at 100% of cost. 


Data Centers
Section 58.1-3503 (17) states all computer equipment and peripherals used in a data center. 

Data Center Property are assessed at a percentage of original cost using the following depreciation schedule: 

1st year - 50% 
2nd year - 35% 
3rd year - 20% 
4th year - 10% 
5th year and all prior years - 5% 

Data Centers: Regional Memorandum of Understanding


Machinery & Tools
Equipment used in manufacturing, mining, processing or reprocessing, radio or television broadcasting, cable television, dairy, dry cleaning or laundry business, and trucks used for hire that qualify as common carriers.  

Machinery & Tools are assessed at a percentage of original cost using the following depreciation schedule: 

1st year - 90% 
2nd year - 80% 
3rd year - 65% 
4th year - 50% 
5th year - 35% 
6th year and all prior years - 20%