The Department of Tax Administration's (DTA) Real Estate Division is tasked with collecting data for all real property in Fairfax County. A copy of the Tax Certificate form can be found in the Estate Forms section of this website.Furnish Beneficiaries with Cost Basis. The state of Virginia does not have an estate tax but you still may be subject to the federal estate tax, depending on the size of your estate. Virginia has no estate tax, so an estate is only required to file a federal estate tax return when the estate meets the filing thresholds.