Real Estate Math

A Virginia property's assessed value is $380,000. The locality's assessment ratio is 100% of market value. If the tax rate is $0.98 per $100 of assessed value, what are the annual taxes?

A$3,724✓ Correct
B$3,800
C$3,920
D$3,165

Explanation

Annual taxes = Assessed Value ÷ $100 × Tax Rate = $380,000 ÷ 100 × $0.98 = $3,800 × $0.98 = $3,724. To solve this, multiply the relevant values: $380,000 and $0.98 at 100%.. The correct answer is $3,724.. This is a common calculation on the Virginia real estate exam.

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