PROPOSED TAX RATES 2026-2027 – Effective 1/1/2026
|
Tax |
Rate |
Details |
|
Real Estate |
$0.16 |
Per $100 assessed value (based on 100% assessment) |
|
Personal Property |
$1.11 |
Per $100 assessed value (based on 100% assessment) |
|
Machinery & Tools |
$1.00 |
Per $100 assessed value (based on 100% assessment) |
|
Meals Tax |
6% |
|
|
Lodging Tax |
6% |
|
|
Cigarette Tax |
$0.25 |
Per Pack |
|
Utility Tax |
|
Section 26-8 |
|
Natural Gas |
|
Residential - $1.00 plus $0.10 per CCF not to exceed $2.00 Commercial/Industrial - $10.00 plus $0.10 per CCF not to exceed $20.00 |
|
Electric |
|
Residential - $1.00 plus $0.007585 per kWh, not to exceed $2.00 Commercial/Industrial - $10.00 plus $0.007520 per kWh, not to exceed $20.00 |
LICENSE FEES 2026-2027 – Effective 1/1/2026
|
Fee Type |
Amount |
Details |
|
Motor Vehicle License |
$25 $15 $18 |
Per Motor Vehicle Per Trailer (over 1,500 gwt) Per Motorcycle |
|
**Added to June 15th Personal Property Tax Bills** |
||
PERMIT AND APPLICATION FEES – FY2027 – Effective 7/1/2026
|
Application Type |
Amount |
Details |
|
ADMINISTRATION REVIEW ITEMS |
||
|
Sign Permit - Permanent |
$50
|
Plus $1 per square foot of sign
|
|
Sign Permit - Temporary |
$25 |
|
|
Temporary Use |
$25
|
|
|
Zoning Certification |
$150 |
|
|
Zoning Determination |
$65 |
|
|
Code Modification |
$50 |
|
|
RESIDENTIAL PERMITS |
||
|
Accessory Structure/Addition |
$30 |
Plus $5 for each additional improvement on a single application |
|
Home Occupation |
$30 |
|
|
New Dwelling (Per Unit) |
$150 |
|
|
New Dwelling (Revision) |
$50 |
|
|
PLATS |
||
|
Plat of Correction/Amendment |
$100
|
Plus $25 per lot
|
|
Boundary Line Adjustment |
$150 |
Per lot |
|
Lot Consolidation |
$1,000 |
|
|
Minor Subdivision Plat (3 lots or less) |
$250 |
|
|
Conservation Plat |
$250
|
|
|
Plat Related to Final Site and Subdivision Plans |
$250
|
Plus $5 per lot AND Plus $25 per plat type |
|
NON-RESIDENTIAL PERMITS |
||
|
Mobile Food Services |
$30
|
Renewal - $20 |
|
Occupancy/Change of Use |
$50 |
STR Renewal - $20 |
|
Outdoor Display/Café |
$15 |
|
|
Site Development Permit (For Site or Subdivision Projects) |
$150
|
Plus $10 per lot AND Plus $1.50 per $1,000 of bond amount |
|
Special Event |
$15 |
|
|
SITE AND SUBDIVISION PLANS - RESIDENTIAL |
||
|
QC Review |
$100 |
Due at each Site and Subdivision Residential application submission, except as noted below |
|
Subdivision Plan Admin Review |
$100 |
Exempt from QC Review Fee |
|
Final Subdivision Plan (Residential more than three (3) lots) |
$1,000 |
Plus $5 per lot AND Plus $1.50 per $1,000 of bond amount |
|
Minor Subdivision Plan (Less than 5,000 sf of disturbance) |
$200 |
|
|
Subdivision Plan Revision |
$150 |
Plus $5 per lot AND Plus $1.50 per $1,000 of increased bond amount |
|
Preliminary Subdivision Plan (More than three (3) lots) |
$500
|
Plus $2.50 per lot |
|
Right-of-Way Vacation |
$250 |
Exempt from QC Review Fee |
|
SITE AND SUBDIVISION PLANS – NON-RESIDENTIAL |
||
|
QC Review |
$100 |
Due at each Site and Subdivision Non-Residential application submission, except as noted below |
|
Preliminary Site Plan |
$500 |
Plus $100 per disturbed acre |
|
Site Plan Administrative Review |
$75 |
Exempt from QC Review Fee |
|
Final Site Plan Submission-Commercial |
$1,000 |
Plus $200 per disturbed acre AND Plus $1 per $1,000 of bond amount |
|
Minor Subdivision Plan (Less than 5,000 sf of disturbance) |
$200 |
|
|
Site Plan Revision |
$500 |
Plus $200 per disturbed acre AND Plus $1 per $1,000 of increased bond amount |
|
Erosion and Sediment Control Plan |
$150 |
Exempt from QC Review Fee |
|
PLANNING APPLICATIONS |
||
|
QC Review |
$100 |
Due at application submission |
|
Annexation |
$2,000 |
Plus $50 per acre, plus all advertising costs |
|
Architectural Review Board |
$30 $100 $100 |
Minor Modification Major Modification – Residential Major Modification - Commercial |
|
Board of Zoning Appeals |
$500 $500 |
Appeal, plus advertising costs Variance, plus advertising costs |
|
Comp Plan Amendment |
$1,500 |
Plus all advertising costs |
|
Proffer Amendment |
$600 |
Plus all advertising costs |
|
Rezoning |
$1,500 |
Plus $150 per acre and all advertising costs |
|
Special Use Permit |
$600 |
Plus all advertising costs |
|
Zoning Text Amendment |
$500 |
Plus all advertising costs |
|
Waiver |
$100 |
Plus all advertising costs |
|
OTHER |
||
|
Reinspection Fee |
$100 |
|
|
As-Built Plan Review |
$150 |
|
|
Public Works Permit |
$50 |
|
|
Zoning Violation Fees |
$200 |
Per occurrence |
|
BOND ADMINISTRATION |
||
|
Performance Bond Application |
$300 |
|
|
Performance Bond Reduction |
$100 |
|
|
Performance Bond Release |
$100 |
|
|
Lot Stabilization Application (Single lot occupancy) |
$50 |
|
*Engineering Review Costs – If consulting services are required for any reason, the applicant is responsible.
**Fees for applications related to the abatement of a violation shall be twice the amount listed for that application.
PUBLIC WORKS FEES – FY 2027 – Effective 7/1/2026
|
Type |
Amount |
Details |
|
FOG PROGRAM (Fats, Oils, and Grease) |
||
|
New account application |
$100 |
|
|
Annual Certification (per address) |
$50 |
Plus $5 per device |
|
BACKFLOW PROTECTION PROGRAM |
||
|
New account application |
$100 |
|
|
Annual Certification (per address) |
$50 |
|
|
Dual Check/Non-Testable Device |
$1 |
Per Device |
|
Double Check Valve Assembly |
$2 |
Per Device |
|
Pressure Vacuum Breaker |
$2 |
Per Device |
|
Spill-Resistant Vacuum Breaker |
$2 |
Per Device |
|
Reduced Pressure Zone Assembly |
$5 |
Per Device |
|
Fire Line Backflow Assembly |
$10 |
Per Device |
INSPECTION FEES – FY2027 – Effective 7/1/2026
|
Residential |
Rate |
Details |
|
Fill Water Mains |
$13.50 |
Per 1,000 gallons used |
|
Testing |
|
Hourly based on personnel time and wages |
|
Flushing |
$13.50 |
Per 1,000 gallons used |
|
Bacteria Sample |
$75 |
Per sample |
|
Commercial/Industrial |
Rate |
Details |
|
All Inspection Types |
|
Based on the size of the lot and the project, using the actual cost of personnel time and wages |
**Inspections after hours, on weekends, and on holidays are charged at the personnel’s overtime rate.
PARKS AND RECREATION FEES – FY2027 – Effective 7/1/2026
|
Fee Type |
Amount |
Details |
|
Pool Rental |
$175 |
Cost is for a group of 40. (Additional fee of $25 will be charged for groups up to 100 with a maximum of 75 swimmers.) |
|
Park Pavilion Rentals |
In-Town Out-of-Town $35 $50 $60 $75 |
Out-of-Town applies to zip codes outside 22657 Half day Full day
|
|
Security Deposits (Pavilion Rentals) |
$50
|
Moose/Rotary/Kiwanis/First Bank/R.R. Donnelly
|
MISCELLANEOUS FEES – FY2027 – Effective 7/1/2026
|
Fee Type |
Amount |
Details |
|
Right-Of-Way Use |
$2.19 |
Per Access Line (set by VDOT) |
|
Non-Sufficient Funds |
$50 |
Per occurrence – for all “insufficient funds or because there is no account or the account has been closed, or because such check, draft, or order was returned because of a stop-payment order placed in bad faith on the check, draft, or order by the drawer” per § 15.2-106. |
|
DMV Stop Fee |
$55 |
$30 Town Administrative Fee; $25 State Assessed Fee |
|
FOIA Requests |
|
Reasonable charges based on actual costs, consistent with § 2.2-3704(F) of the Code of Virginia |
|
Text Copies |
$20 $20 |
Comprehensive Plan Water and Sewer Specifications |
|
Fingerprint Cards (Non-Residents ONLY) |
$10 $5 |
First Card Each Additional Card *Strasburg Residents are not charged for this service
|
|
Parking Fines |
$10 $20 $100 $200 |
Illegal Parking – if paid within ten (10) days – Misdemeanor Illegal Parking – if paid after ten (10) days – Misdemeanor Parking in a handicapped zone – if paid within ten (10) days Parking in a handicapped zone – if paid after ten (10) days |
|
False Alarm Calls |
$0 $50 $75 $100 $125 |
First and Second False Alarm Calls in a Calendar Year 3rd Call 4th Call 5th Call 6th Call and each call after |
|
Failure To Respond |
$100 |
|
|
Failure To Silence |
$100 |
|
BUSINESS, PROFESSIONAL, AND OCCUPATIONAL LICENSE (BPOL) – FY2027 – Effective 7/1/2026
|
License Category |
Rate |
Details |
|
Contractor1 |
$0.15 |
Per $100 of Gross Receipts |
|
Retailer |
$0.15 |
Per $100 of Gross Receipts |
|
Repair, Personal, & Business Services |
$0.18 |
Per $100 of Gross Receipts |
|
Financial, Real Estate, & Professional Services |
$0.24 |
Per $100 of Gross Receipts |
|
Photographer |
N/A |
|
|
Itinerant Merchants or Peddlers |
N/A |
|
|
Wholesale |
$0.05 |
Per $100 of Gross Receipts |
|
Direct Sellers |
$0.20 |
Per $100 of Gross Receipts |
*Minimum License Fee or Flat Rate - $20.00
1Contractor Receipts should be reported as follows:
-
Principal Office in Town of Strasburg: Taxes are calculated on the past year's* gross receipts for work done in Strasburg and ALL other jurisdictions where a license fee was not charged.
-
Principal Office outside of Town of Strasburg: If annual gross receipts for business conducted in town are less than $25,000, no license is required by the town. If gross receipts exceed $25,000, taxes are calculated on gross receipts for all work done in Strasburg over the past year*.
*Multi-Year Projects: For license purposes, contractors should provide estimated gross receipts for each year of the project. An adjustment calculation will be performed in the final year of the project.
CALCULATING BPOL TAX
|
1 |
License Category |
Select from the table above which License Category applies to your business. |
|
2 |
2025 Actual Gross Receipts |
Enter actual gross receipts for the past year. If this is a new business, estimate the gross receipts for the upcoming year. |
|
3 |
Tax Rate |
Enter the tax rate that applies to your license category. See License Categories and Rates below. |
|
4 |
Tax Amount |
Divide Line 2 by 100, then multiply by Line 3 and enter the result in this line. |
|
5 |
Penalty (10%) |
Renewal applications must be filed by March 1st. If the filing date is after March 1st, multiply Line 4 by 0.10 and enter the result on this line. |
|
6 |
Total Amount Due |
Add Lines 4 and 5 together and enter here. |
|
Important Information Related to BPOL |
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WATER AND SEWER RATES AND FEES – FY2027 – Effective 7/1/2026
WATER
|
Fee Category |
Rate |
Details |
|
Residential (In-Town) |
$27.00 $13.50 |
Base bill (includes up to 2,000 gallons) Per every 1,000 gallons over the base bill |
|
Residential (Outside town) |
$37.80 $18.90 |
Same as above, plus 40% on the total bill
|
|
Non-Residential (In-Town) |
$29.25 $18.75 |
Base bill (includes up to 2,000 gallons) Per every 1,000 gallons over the base bill |
|
Non-Residential (Outside town) |
$40.95 $26.25 |
Same as above, plus 40% on the total bill
|
|
Water Deposits |
$285 $335 |
In-Town Outside of Town *Required of ALL RENTERS - $475 minimum for Commercial |
|
Water Turn On/Off |
$50 |
Per occurrence *When no account is established |
|
Penalty |
10% |
Assessed per billing cycle after the 20th of the month |
|
Processing Fee |
$50 |
When disconnected due to non-payment, it is associated with administrative costs of handling delinquent accounts or accounts entering the disconnection process. |
|
Meter Reread |
$10 |
|
|
Meter Test |
$15 |
In-house testing *If a 2nd party testing is used – Fee charged is the actual cost *If meter is incorrect; fee will be refunded |
|
Meter Tampering |
$1,000 |
Repair fees, legal fees, court costs, and illegal usage fees will apply. |
SEWER – Based on Water Consumption
|
Fee Category |
Rate |
Details |
|
Residential (In-Town) |
$28.75 $14.50 |
Base bill (includes up to 2,000 gallons) Per every 1,000 gallons over the base bill |
|
Residential (Outside town) |
$40.25 $20.30 |
Same as above, plus 40% on the total bill
|
|
Non-Residential (In-Town) |
$32.00 $21.50 |
Base bill (includes up to 2,000 gallons) Per every 1,000 gallons over the base bill |
|
Non-Residential (Outside town) |
$44.80 $30.10 |
Same as above, plus 40% on the total bill
|
|
Penalty |
10% |
Assessed per billing cycle after the 20th of the month |
WATER AVAILABILITY FEES
|
Meter Size - Category |
Rate |
Details |
|
¾” or 5/8” Meter |
$12,000 $24,000 |
In-Town Outside of Town |
|
1” Meter |
$12,267 $24,533 |
In-Town Outside of Town |
|
1 ½” Meter |
$16,000 $32,000 |
In-Town Outside of Town |
|
2” Meter |
$19,200 $38,400 |
In-Town Outside of Town |
|
3” Meter |
$27,733 $55,467 |
In-Town Outside of Town |
|
4” Meter |
$36,267 $72,533 |
In-Town Outside of Town |
|
6” Meter |
$59,733 $119,467 |
In-Town Outside of Town |
|
8” Meter |
$91,733 $183,467 |
In-Town Outside of Town |
|
10” Meter |
$197,335 $394,669 |
In-Town Outside of Town |
|
Hotels/Motels Nursing/Convalescent Homes Hospitals |
Varies Varies Varies |
Size of meter plus $300 per guest room Size of meter plus $350 per patient room Size of meter plus $800 per patient room
|
*Cost of time and materials to install will be billed in addition to rates above
*The cost of the meter will be added to all water availability fees
SEWER AVAILABILITY FEES
|
Meter Size - Category |
Rate |
Details |
|
¾” or 5/8” Meter |
$12,000 $24,000 |
In-Town Outside of Town |
|
1” Meter |
$13,865 $27,731 |
In-Town Outside of Town |
|
1 ½” Meter |
$18,132 $36,264 |
In-Town Outside of Town |
|
2” Meter |
$27,732 $55,464 |
In-Town Outside of Town |
|
3” Meter |
$43,731 $87,461 |
In-Town Outside of Town |
|
4” Meter |
$69,329 $138,659 |
In-Town Outside of Town |
|
6” Meter |
$122,661 $245,323 |
In-Town Outside of Town |
|
8” Meter |
$191,991 $383,981 |
In-Town Outside of Town |
|
10” Meter |
$373,315 $746,629 |
In-Town Outside of Town |
|
Hotels/Motels Nursing/Convalescent Homes Hospitals |
Varies Varies Varies |
Size of meter plus $500 per guest room Size of meter plus $700 per patient room Size of meter plus $2,000 per patient room
|
*Cost of time and materials to install will be billed in addition to rates above
TRASH COLLECTION FEES
|
Description - Category |
Rate |
Details |
|
Base Can |
$17.20 |
Per month |
|
Each Additional Can |
$ 4.50 |
Per month (Each additional can) |