Evening star., 1927-10-29
VIRGINIA SECTIONS
ENJOY Low TAXES
Survey Shows Two Counties
and City Fare Well in
Amount of LevieS.

Many interesting real estate taN
conditions throughout the United
States are brought out by Compara-
1lVe surveys of tax burdens in 22S
cities and so suburban counties, which
have just been completed and Veri
fed by the research staff of the North
ern Virginia Bureau.
Two surveys were made by the hu
reau in the period between November.
1926. and October. 1927. one covering
the tax conditions in the cities, and
the other dealing with the compli-
Gated subject of taxes in suburban
counties. The purpose of the work
was % determine exactly the relation
Of the amount of taxes paid in Alex
andria. Arlington County, and Fairfax
County. to those paid in other impor-
tant sections of the country.
Low Rate in Virginia.
The bureaus researches revealc
that the taxes paid in the two Coun-
ties for 1926 were one-third of the
average of amounts paid in the same
year in 40 other suburban counties,
and that the tax paid by AleXandrian@
for the same year was less than one
half of the average Of amounts paid
hy the 1"7 other cities in the Compiia-
ton. OF the so counties listed, Fair
adjusted rate actually paid on ST.
00n of fair market value, and Airing
ton County was next lowest, with only
% cents more on the 81 ,00) than Fair
fax, the bureau reports.
Alexandria was fifth lowest in
amount paid on Sl00 of ma .ket value.
in the list of 22S cities, which COW
cred every section = the United
States and included cities in 40 of
significant feature of the city tax com
pilation is the fact that threefourths
of the cities reporting 1927 rates, in
addition to those for 1926. showed an
increase in rate over those of the pre-
ceding year.
In two cases. Washington, D. c.,
and Kansas City, Mo-. there were in
creases IN both rate and average per-
centage of assessment due to the fact
that many properties in each city
were reassessed at a far higher fig
ure between the two years.
Many Reports Rejected.
The facts and figures were secured
from respons BILE officials of more than
500 of the $500 principal areas of city
and county taxation in the United
States. More than 200 tax areas were
not included in the final compilations
of tax information, because of incom-
plete or confusing reports from many
officials, according to the bureau.
Cities and counties which reported
property assessed at 100 per cent of
market value were not credited with
such a basis of assessment, on ac-
count of the great difficulty of main
tanning 100 per cent basis of assess
ment for any length of time. Tax
rates so reported were placed arbi-
trarily on an assessment basis of 80
per cent, with an explanatory symbol
This rule was adopted by the bureau.
it is stated, after a thorough inves-
tigation into the complicated condi-
tions surrounding property assess
ment. The bureaus surveys show an
average assessment basis for the
counties of Go per cent. with all re-
ports of 100 per cent reduced to 80
per cent. The average percentage for
the cities is somewhat higher, being
50 per cent in 1926 and 20 per cent
in 1927.
Effective this year. Virginia became
the fourth State in the United States
to segregate real estate taxes for local
purposes. and the former State tax
of 2o per cent on each 500 was abol-
ished
Unlike the rest of the United States.
cities in Virginia are not part of
the counties. it is stated, and resi-
dents of Virginia cities do not nay
county taxes This is said To he one