Article I Wills and Administration Tax

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New Laws

Title	Adopted	Subject	Affects
Taxation: Wills and Administration Tax Amendment; Land Use Value Assessment and Taxation Amendment; Food and Beverage Tax Amendment; Transient Occupancy Tax Amendment - 2026-05-04 pdf	2026-05-04	Taxation: Wills and Administration Tax Amendment; Land Use Value Assessment and Taxation Amendment; Food and Beverage Tax Amendment; Transient Occupancy Tax Amendment	Ch 151 Art I, Ch 151 Art VII, Ch 151 Art XIII, Ch 151 Art XIV

[Adopted 9-8-2010[1]]

[1]

Editor's Note: This ordinance superseded former Art. I, Wills and Administrations Tax, adopted 9-7-1960, as amended.

§ 151-1 Recordation tax imposed.

[Amended 11-5-2012]

(Note: See §§ 58.1-1718 and 58.1-3805, Code of Virginia.)

In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1 of the Code of Virginia, there is hereby imposed:

A County tax in an amount equal to 1/3 of the amount of the state tax on the probate of a will or grant of administration; and

A fee of $25 for the recordation of a list of heirs pursuant to § 64.1-509 or an affidavit pursuant to § 64.1-510, as provided in § 58.1-1717.1 of the Code of Virginia.

§ 151-2 Collection.

The tax imposed by this article shall be collected by the Clerk of the Circuit Court for Rappahannock County, who shall pay the revenues collected into the treasury of the County and shall be entitled to compensation for such service in an amount equal to 5% of the amount collected and remitted. Such compensation shall be paid out of the County treasury.

§ 151-3 (Reserved)