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Virginia
- Virginia County Tax Rates Property tax, vehicle personal property tax, and sales tax rates across 129 Virginia jurisdictions (91 counties and 38 independent cities).
- Fairfax County Tax Rates Property tax rate ($1.1225 per $100), vehicle personal property tax rate ($4.57 per $100; PPTRA relief 49.0% for 2026 tax year - recalculated annually), and sales tax rate (6.0%) for Fairfax County, Virginia.
- Loudoun County Tax Rates Property tax rate ($0.805 per $100, FY2026), vehicle personal property tax rate ($3.09 per $100 for 2026; PPTRA relief applies - 41% current per loudoun.gov, recalculated annually), and sales tax rate (6.0%) for Loudoun County, Virginia.
- Prince William County Tax Rates Property tax base rate $0.906 per $100 (FY2026); Fire & Rescue levy $0.0720 + pest management $0.0025 = combined rate $0.9805 per $100 for most properties. Vehicle personal property tax $3.50 per $100 (2025 tax year); PPTRA 37.0% on first $20,000; vehicles ≤$1,000: no tax. Sales tax 6.0%. Meals tax 3% (effective January 1, 2026).
- Arlington County Tax Rates Real estate tax $1.053 per $100 (FY2026 advertised; TY2025 rate was $1.033). Vehicle personal property tax $5.00 per $100; PPTRA relief applies to $3,001-$20,000 assessed value range only (Arlington-specific formula; percentage pending confirmation). Sales tax 6.0% (Northern Virginia rate).
- City of Alexandria Tax Rates Real estate tax $1.135 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $5.33 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Northern Virginia rate). Independent city separate from surrounding counties.
- Chesterfield County Tax Rates Real estate tax $0.890 per $100 (tax year 2025 per Department of Taxation survey; additional special district levies may apply; verify current rate). Vehicle personal property tax $3.35 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Central Virginia rate).
- Henrico County Tax Rates Real estate tax $0.830 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.35 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Central Virginia rate).
- Stafford County Tax Rates Real estate tax $0.924 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $5.72 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate). PPTRA % pending confirmation.
- Spotsylvania County Tax Rates Real estate tax $0.734 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $5.37 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate). PPTRA % pending confirmation.
- Hanover County Tax Rates Real estate tax $0.810 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.57 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Central Virginia rate). PPTRA % pending confirmation.
- Virginia Beach Tax Rates Real estate tax $0.970 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.00 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Hampton Roads rate). Independent city. PPTRA % pending confirmation.
- Chesapeake Tax Rates Real estate tax $1.010 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.08 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Hampton Roads rate). Independent city. PPTRA % pending confirmation.
- Norfolk Tax Rates Real estate tax $1.230 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.33 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Hampton Roads rate). Independent city. PPTRA % pending confirmation.
- Albemarle County Tax Rates Real estate tax $0.895 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.28 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate). PPTRA % pending confirmation.
- Accomack County Tax Rates Real estate tax $0.549 per $100 in all areas outside the Town of Chincoteague and $0.383 inside Chincoteague (calendar 2026, county-adopted April 8 2026; verify current rate). Vehicle personal property tax $3.72 per $100 ($3.63 Chincoteague). Sales tax 5.3% (general Virginia rate). The larger of the two Eastern Shore counties; vehicles prorated by month; both real estate and personal property due June 5 and December 5. PPTRA % pending confirmation.
- Northampton County Tax Rates Real estate tax $0.705 per $100 (verified on the county Tax Rates page; matches Department of Taxation TY2025). Vehicle personal property tax $3.90 per $100; boats taxed at a lower $0.99. Sales tax 6.3% (additional 1% local; in the 6.3% group). Southern tip of the Eastern Shore; NADA clean loan value; prorated monthly; PPTRA relief 39% for tax year 2024. Current-year PPTRA % pending confirmation.
- Frederick County Tax Rates Real estate tax $0.480 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.23 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate). PPTRA % pending confirmation.
- Richmond City Tax Rates Real estate tax $1.200 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.700 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Central Virginia rate). Virginia state capital. Independent city. PPTRA % pending confirmation.
- Newport News Tax Rates Real estate tax $1.180 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.500 per $100 - confirmed same rate for qualifying vehicles by Commissioner of the Revenue (2026-04-23). PPTRA relief on first $20,000: TY2025 36.5%, TY2026 38.0% (both confirmed). Sales tax 6.0% (Hampton Roads rate). Independent city on Virginia Peninsula.
- Hampton Tax Rates Real estate tax $1.150 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.500 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Hampton Roads rate). Independent city on Virginia Peninsula. PPTRA % pending confirmation.
- Portsmouth Tax Rates Real estate tax $1.230 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $5.000 per $100 - confirmed same rate for both general TPP and qualifying vehicles by Commissioner of the Revenue (2026-04-22). PPTRA relief on first $20,000: TY2025 50%, TY2026 50% (both confirmed and adopted). Sales tax 6.0% (Hampton Roads rate). Independent city across the Elizabeth River from Norfolk.
- Suffolk Tax Rates Real estate tax $1.070 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.250 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Hampton Roads rate). Largest city by land area in Virginia. PPTRA % pending confirmation.
- James City County Tax Rates Real estate tax $0.830 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.000 per $100 - confirmed to apply to all motor vehicles by Commissioner of the Revenue Richard W. Bradshaw (2026-04-22). PPTR relief on first $20,000: TY2025 32.5%, TY2026 32.0% (both confirmed; TY2026 set). Sales tax 7.0% (Historic Triangle rate - highest in Virginia). County surrounds the independent City of Williamsburg (separate jurisdiction).
- York County Tax Rates Real estate tax $0.780 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $4.000 per $100 general rate (personal use vehicle rate may differ). Sales tax 7.0% (Historic Triangle rate). York County is in the Historic Triangle sales tax zone along with James City County and the City of Williamsburg. County seat: Yorktown. PPTRA % pending confirmation.
- City of Williamsburg Tax Rates Real estate tax $0.620 per $100 (tax year 2025 per Department of Taxation survey; verify current rate) - lowest in the Historic Triangle. Vehicle personal property tax $3.500 per $100 general rate (personal use vehicle rate may differ). Sales tax 7.0% (Historic Triangle rate). Independent city geographically surrounded by James City County but a separate taxing jurisdiction. PPTRA % pending confirmation.
- City of Fredericksburg Tax Rates Real estate tax $0.770 per $100 (tax year 2025 per Department of Taxation survey; verify current rate) - between Spotsylvania County ($0.734/$100) and Stafford County ($0.924/$100). Vehicle personal property tax $3.400 per $100 general rate (significantly lower than surrounding counties; personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate; no regional transport levy). Independent city geographically surrounded by Stafford and Spotsylvania counties but a separate taxing jurisdiction. Completes the Fredericksburg area cluster. PPTRA % pending confirmation.
- City of Charlottesville Tax Rates Real estate tax $0.980 per $100 (tax year 2025 per Department of Taxation survey; verify current rate) - higher than surrounding Albemarle County ($0.895/$100). Vehicle personal property tax $4.400 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate; not in Central Virginia 6.0% zone). Independent city geographically surrounded by Albemarle County but a separate taxing jurisdiction. Home to University of Virginia. PPTRA % pending confirmation.
- City of Winchester Tax Rates Real estate tax $0.795 per $100 base rate (tax year 2025 per Department of Taxation survey; verify current rate) - significantly higher than surrounding Frederick County ($0.480/$100). Downtown district levies add $0.230/$100 (Primary) or $0.130/$100 (Secondary) for properties within respective districts. Vehicle personal property tax $4.800 per $100 general rate (personal use vehicle rate may differ). Sales tax 5.3% (general Virginia rate). Independent city geographically surrounded by Frederick County but a separate taxing jurisdiction. PPTRA % pending confirmation.
- Roanoke County Tax Rates Real estate tax $1.030 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.400 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $2.800 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Town of Vinton overlapping levy applies to properties within Vinton town limits. City of Roanoke and City of Salem are separate independent cities with their own tax rates. PPTRA % pending confirmation.
- City of Manassas Tax Rates Real estate tax $1.070 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.600 per $100 general rate (personal use vehicle rate may differ). Sales tax 6.0% (Northern Virginia regional rate). Special district levies apply in parts of the city: Owens Brooke district (+$0.080/$100 RE) and Fire and Rescue district (+$0.190/$100 RE). Independent city separate from Prince William County. PPTRA % pending confirmation.
- City of Roanoke Tax Rates Real estate tax $1.220 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.450 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.450 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Service district levies apply within the Downtown ($1.320/$100 RE) and Williamson ($1.320/$100 RE) districts. Independent city separate from Roanoke County. PPTRA % pending confirmation.
- City of Lynchburg Tax Rates Real estate tax $0.890 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.800 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.000 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). No service district levies in Department of Taxation Table 5. Independent city in central Virginia, bordered by Campbell, Bedford, and Amherst counties. PPTRA % pending confirmation.
- Montgomery County Tax Rates Real estate tax $0.760 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $2.550 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.820 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Town of Blacksburg overlay (RE +$0.260) and Town of Christiansburg overlay (RE +$0.140 / TPP +$0.450 / M&T +$0.450) inside town limits. Home of Virginia Tech in Blacksburg. PPTRA % pending confirmation.
- Fauquier County Tax Rates Real estate tax $0.967 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.450 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.450 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Marshall Street Lights special district adds +$0.025/$100 RE inside district. Town of Warrenton (county seat), Town of The Plains, and Town of Remington each add their own rates inside town limits. NoVA exurb / horse country. PPTRA % pending confirmation.
- Harrisonburg Tax Rates Real estate tax $1.010 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.450 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $2.120 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). No Department of Taxation Table 5 service district. Independent city in the Shenandoah Valley, geographically surrounded by Rockingham County. Home of James Madison University. PPTRA % pending confirmation.
- Salem Tax Rates Real estate tax $1.180 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.400 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.200 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). No Department of Taxation Table 5 service district. Independent city in the Roanoke Valley, geographically surrounded by Roanoke County and adjacent to the City of Roanoke. PPTRA % pending confirmation.
- Staunton Tax Rates Real estate tax $0.910 per $100 citywide (tax year 2025 per Department of Taxation survey; verify current rate). Downtown Service District overlay +$0.150 per $100 RE for properties inside the DSD (total $1.060). Vehicle personal property tax $2.900 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.240 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Independent city in the Shenandoah Valley, geographically surrounded by Augusta County and adjacent to the City of Waynesboro. PPTRA % pending confirmation.
- Waynesboro Tax Rates Real estate tax $0.820 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.250 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.250 per $100 (business only; matches general TPP rate). Sales tax 5.3% (standard general Virginia rate - not in any transport district). No Department of Taxation Table 5 service district. Independent city in the Shenandoah Valley, geographically surrounded by Augusta County and adjacent to the City of Staunton. PPTRA % pending confirmation.
- Culpeper County Tax Rates County real estate tax $0.430 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Town of Culpeper overlay (Table 3): RE +$0.061 / TPP +$1.000 / M&T +$0.800 inside town limits (total inside town: RE $0.491, TPP $4.500, M&T $2.800). Vehicle personal property tax $3.500 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). NoVA exurb / Piedmont county. Adjacent to Fauquier (live), Stafford (live), Madison, Orange, Spotsylvania (live), and Rappahannock. PPTRA % pending confirmation.
- Warren County Tax Rates County real estate tax $0.479 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Town of Front Royal overlay (Table 3): RE +$0.068 / TPP +$0.068 inside town limits (total inside town: RE $0.547, TPP $4.348). Seven sanitary service districts (Table 4, RE only): Blue Mountain +$0.230, High Knob +$0.150, Lake Front Royal +$0.035, Riverside +$0.120, Shenandoah Shores +$0.100, Skyland Estates +$0.280, South River +$0.100. Vehicle personal property tax $4.280 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.170 per $100 (business only). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Northwest Virginia Piedmont county; Front Royal seat. Adjacent to Frederick (live), Fauquier (live), Clarke, Shenandoah, Page, Rappahannock. PPTRA % pending confirmation.
- City of Fairfax Tax Rates Independent city - DISTINCT from Fairfax County. City real estate tax $1.055 per $100 citywide (tax year 2025 per Department of Taxation survey; verify current rate). Old Town Service District overlay (Table 5): RE +$0.080 inside the named district (total inside Old Town SD: $1.135). Vehicle personal property tax $4.130 per $100 general city rate (personal use vehicle rate may differ). Machinery and Tools tax $4.130 per $100 (business only; matches general TPP rate). Sales tax 6.0% (4.3% state + 1.0% local + 0.7% Northern Virginia regional transportation tax). NoVA core. Geographically surrounded by Fairfax County (live). PPTRA % pending confirmation.
- Rockingham County Tax Rates County real estate tax $0.680 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Seven incorporated town overlays (Table 3) - Bridgewater, Broadway, Dayton, Elkton, Grottoes (shared with Augusta), Mount Crawford, and Timberville - apply inside their respective town limits. Vehicle personal property tax $3.000 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.550 per $100. Merchants' Capital tax $0.870 per $100. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Shenandoah Valley county; entirely surrounds the City of Harrisonburg (live independent city). JMU regional anchor. PPTRA % pending confirmation.
- Augusta County Tax Rates County real estate tax $0.520 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Two incorporated town overlays (Table 3): Craigsville (all rates $0.000) and Grottoes (shared with Rockingham; RE +$0.100, TPP +$0.380, M&T +$0.380). Vehicle personal property tax $2.600 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Shenandoah Valley county; entirely surrounds two independent cities - Staunton (live) and Waynesboro (live). PPTRA % pending confirmation.
- Bedford County Tax Rates County real estate tax $0.410 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Town of Bedford overlay (Table 3): RE +$0.280 / TPP +$1.060 inside town limits (total inside town: RE $0.690, TPP $3.410). Town of Bedford was the independent City of Bedford 1968-2013 and reverted to town status July 2013. Vehicle personal property tax $2.350 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.200 per $100. Merchants' Capital tax $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Virginia county in the Lynchburg MSA; adjacent to City of Lynchburg (live). Smith Mountain Lake straddles Bedford and Franklin counties. PPTRA % pending confirmation.
- Shenandoah County Tax Rates County real estate tax $0.640 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Six incorporated town overlays (Table 3) - Edinburg, Mount Jackson, New Market, Strasburg, Toms Brook, and Woodstock (county seat) - apply inside their respective town limits. Two sanitary service districts (Table 4, RE only): Toms Brook/Maurertown Sanitary +$0.030, Stoney Creek Sanitary +$0.130. Vehicle personal property tax $4.110 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $3.150 per $100. Merchants' Capital tax $0.600 per $100. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Northern Shenandoah Valley county; triple-live-adjacent to Frederick, Warren, and Rockingham. Critical disambiguation: distinct from the Town of Shenandoah (which is in Page County) and from the Shenandoah Valley region or Shenandoah National Park. PPTRA % pending confirmation.
- Page County Tax Rates County real estate tax $0.730 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Three incorporated town overlays (Table 3): Luray county seat (RE +$0.280), Stanley (RE +$0.260), Shenandoah (RE +$0.340). Vehicle personal property tax $4.300 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.500 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Northern Shenandoah Valley county between Massanutten Mountain and the Blue Ridge; triple-live-adjacent to Shenandoah County, Rockingham, and Warren. Contains the largest share of Shenandoah National Park Skyline Drive plus Luray Caverns. Critical disambiguation: Town of Shenandoah is in Page County (not Shenandoah County). PPTRA % pending confirmation.
- Botetourt County Tax Rates County real estate tax $0.700 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Three incorporated towns (Table 3): Buchanan (RE +$0.143), Fincastle county seat (all rates $0.000 TY2025), Troutville (all rates $0.000 TY2025). Vehicle personal property tax $2.940 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Northern end of Roanoke Valley; one of the original Virginia counties (formed 1769). Triple-live-adjacent to Roanoke County, City of Roanoke (via Roanoke County boundary), and Bedford County. Critical disambiguation: Town of Buchanan (in Botetourt) is distinct from Buchanan County (separate southwestern Virginia coal-country county). PPTRA % pending confirmation.
- Franklin County Tax Rates County real estate tax $0.430 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Two incorporated town overlays (Table 3): Rocky Mount county seat (RE +$0.130, TPP +$0.510, M&T +$0.170) and Boones Mill (RE +$0.120, TPP +$0.400, M&T +$0.400, MC +$0.400). Vehicle personal property tax $2.410 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $0.700 per $100. Merchants' Capital $1.080 per $100 - notable: Franklin is one of few VA counties that still levies a non-zero Merchants' Capital tax. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southern edge of Roanoke MSA in the Blue Ridge foothills; quadruple-live-adjacent to Bedford County, Botetourt County, Roanoke County, and (via Roanoke County boundary) City of Roanoke. Smith Mountain Lake (largest lake wholly within Virginia) straddles Franklin and Bedford counties. Critical disambiguation: Franklin County is distinct from Franklin City (independent city in Western Tidewater near Suffolk). PPTRA % pending confirmation.
- Rockbridge County Tax Rates County real estate tax $0.640 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Two incorporated towns (Table 3): Glasgow (RE +$0.185, TPP +$0.815) and Goshen (all rates $0.000 TY2025). Vehicle personal property tax $4.250 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.550 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Upper Shenandoah Valley / Roanoke MSA boundary county in the Blue Ridge foothills; adjacent to Augusta County (live) and Botetourt County (live). Contains two Virginia independent cities geographically (separate tax jurisdictions): Lexington (home to Washington and Lee University and VMI; Department of Taxation TY2025 RE $0.920) and Buena Vista (Department of Taxation TY2025 RE $0.910). Natural Bridge (national landmark) is inside Rockbridge County and unincorporated. PPTRA % pending confirmation.
- Lexington Tax Rates City real estate tax $0.920 per $100 citywide (tax year 2025 per Department of Taxation survey Table 2; verify current rate). Vehicle personal property tax $4.250 per $100 general city rate (personal use vehicle rate may differ). Machinery and Tools tax $4.250 per $100 (matches TPP - notable for an independent city). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Independent city in the upper Shenandoah Valley / Blue Ridge foothills, geographically inside Rockbridge County footprint (Rockbridge County seat) but a separate tax jurisdiction per Virginia Constitution Article VII. Home to Washington and Lee University (founded 1749) and the Virginia Military Institute (VMI, founded 1839). Adjacent to Buena Vista City (~8 miles east). PPTRA % pending confirmation.
- Buena Vista Tax Rates City real estate tax $0.910 per $100 citywide (tax year 2025 per Department of Taxation survey Table 2; verify current rate). Vehicle personal property tax $5.850 per $100 general city rate - one of the higher independent-city TPP rates in the TY2025 Department of Taxation dataset (personal use vehicle rate may differ). Machinery and Tools tax $4.250 per $100 (materially lower than TPP). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Independent city in the upper Shenandoah Valley / Blue Ridge foothills, geographically inside Rockbridge County footprint but a separate tax jurisdiction per Virginia Constitution Article VII. Incorporated 1892 and named after the Mexican-American War battle. Home to Southern Virginia University. Adjacent to Lexington City (~8 miles west). PPTRA % pending confirmation.
- Pittsylvania County Tax Rates County real estate tax $0.560 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Three incorporated towns (Table 3): Chatham county seat (RE +$0.190, TPP +$4.500, M&T +$2.250, MC +$2.250), Gretna (RE +$0.160, TPP +$2.250, M&T +$2.250, MC $0.000), and Hurt (RE +$0.135, TPP +$3.750). General personal property tax $9.000 per $100 - one of the highest published general TPP rates in Virginia; the personal use vehicle rate likely differs due to separate vehicle classification (§ 58.1-3506) - confirm with the Commissioner of the Revenue before estimating any vehicle bill. Machinery and Tools tax $4.500 per $100. Merchants' Capital $2.750 per $100 (non-zero - one of few VA counties that still levies this tax). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Largest Virginia county by land area (~969 sq mi). Southern VA along the NC border in the Dan River Valley. Adjacent to live Franklin County and Henry County (same publish sequence). Critical disambiguation: Pittsylvania County is distinct from the City of Danville (independent city geographically inside Pittsylvania boundary - separate tax jurisdiction). PPTRA % pending confirmation.
- Henry County Tax Rates County real estate tax $0.555 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Table 3): Ridgeway (RE +$0.010, TPP +$0.110, M&T +$0.110) - among the smallest published town overlays in Virginia. Vehicle personal property tax $1.550 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.550 per $100 (matches TPP exactly - notable rate parity). Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southern VA county on the NC border in the Dan River and Martinsville textile region. Adjacent to live Franklin County and Pittsylvania County (same publish sequence). County government complex is in Collinsville (unincorporated). Bassett, Stanleytown, Fieldale, and Horsepasture are also unincorporated. Critical disambiguation: Henry County is distinct from the City of Martinsville (independent city geographically inside Henry boundary - separate tax jurisdiction since 1928). PPTRA % pending confirmation.
- Patrick County Tax Rates County real estate tax $0.730 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Table 3): Stuart county seat (RE +$0.172, TPP +$0.172, M&T +$0.172, MC $0.000) - notable for the uniform $0.172 overlay across all four Department of Taxation rate columns. Vehicle personal property tax $1.710 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.710 per $100 (matches TPP exactly - notable rate parity; same pattern as neighboring Henry County). Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southern Virginia county on the NC border in the Blue Ridge foothills. Triple-live-adjacent to Franklin, Henry, and Pittsylvania counties (the new five-county southern-VA cluster anchor). County named for Patrick Henry; county seat Stuart named for Confederate cavalry general J.E.B. Stuart, born in Patrick. The Reynolds Homestead near Critz (birthplace of R.J. Reynolds) is one of the county's historic sites. Blue Ridge Parkway crosses the northwestern corner. PPTRA % pending confirmation.
- Halifax County Tax Rates County real estate tax $0.500 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Four incorporated towns (Table 3): Halifax county seat (RE +$0.210, TPP +$1.900, M&T +$0.500), Scottsburg (RE +$0.130, TPP +$0.140), South Boston (RE +$0.260, TPP +$2.000, M&T +$0.310), and Virgilina (RE +$0.200, TPP +$0.300 - VA portion of a town straddling the VA-NC state line). Vehicle personal property tax $3.850 per $100 general county rate (personal use vehicle rate may differ; roughly 3-to-1 against M&T). Machinery and Tools tax $1.260 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southern Virginia county on the NC border in the Dan River and Tobacco Heritage region. Adjacent to live Pittsylvania County (same publish sequence). Critical historical note: the Town of South Boston was a Virginia independent city 1960-1995 and reverted to town status by voter referendum effective June 30 1995 (one of only two Virginia jurisdictions to undergo this kind of reversion in modern times; the other is the Town of Bedford 1968-2013). PPTRA % pending confirmation.
- Amherst County Tax Rates County real estate tax $0.610 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Table 3): Town of Amherst (county seat) with all four Department of Taxation overlay columns uniformly $0.000 - the town does not levy a separate tax on top of the county rate; pattern matches Fincastle and Troutville (Botetourt) and Goshen (Rockbridge). Vehicle personal property tax $3.450 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Virginia county in the Lynchburg MSA on the north side of the James River. Largest unbuilt VA candidate by population entering tonight's run. Largest community: Madison Heights (unincorporated CDP, ~11k residents, directly across the James River from Lynchburg). Adjacent to live Bedford County (west), live Rockbridge County (northwest), live City of Lynchburg (south), and same-sequence Nelson County (north). Sweet Briar College is in unincorporated Amherst County. PPTRA % pending confirmation.
- Nelson County Tax Rates County real estate tax $0.650 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Zero incorporated towns - no Nelson rows in Department of Taxation Table 3. The entire county pays only the county rate with no town overlays. County seat Lovingston is an unincorporated CDP. Vehicle personal property tax $2.790 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.250 per $100. Merchants' Capital $0.000. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Blue Ridge foothills county between Charlottesville and Lynchburg, with the Blue Ridge Parkway and Appalachian Trail crossing the western ridge. Wintergreen Resort (private four-season mountain resort) and Crabtree Falls (tallest cascading waterfall east of the Mississippi) are the most notable Nelson features. Adjacent to live Augusta County (Shenandoah Valley anchor; west), live Rockbridge County (southwest), and same-sequence Amherst County (south). The Schuyler unincorporated community was the childhood home of Earl Hamner Jr., creator of The Waltons. PPTRA % pending confirmation.
- Floyd County Tax Rates County real estate tax $0.440 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate) - one of the lowest county RE rates in Virginia. One incorporated town (Department of Taxation Table 3): Town of Floyd (county seat) with a small asymmetric overlay (RE +$0.058, TPP +$0.250, M&T $0.000, MC $0.000). Vehicle personal property tax $3.200 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.550 per $100. Merchants' Capital tax $3.500 per $100 - RARE nonzero among VA counties (most levy $0.000 because they substituted Business TPP under Code of Virginia s. 58.1-3508.1 decades ago). Sales tax 5.3% (standard general Virginia rate - not in any transport district). The only Virginia county located entirely on the Blue Ridge Plateau; the Blue Ridge Parkway crosses the eastern edge. Quadruple-live-adjacent: Roanoke County (NE), Franklin County (E), Patrick County (S), and Montgomery County (N). Cultural anchors include FloydFest, the Floyd Country Store (Friday Night Jamboree), and The Crooked Road - Virginia's Heritage Music Trail. PPTRA % pending confirmation.
- Appomattox County Tax Rates County real estate tax $0.630 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Two incorporated towns (Department of Taxation Table 3): Town of Appomattox (county seat - RE +$0.110, TPP +$0.450, M&T +$0.450) and Pamplin City (cross-county town with separate rate rows for the Appomattox portion +$0.340 RE and Prince Edward portion +$0.310 RE - similar to Virgilina on the Halifax/NC line). Vehicle personal property tax $3.350 per $100 general county rate (matches Machinery and Tools $3.350 - notable TPP=M&T rate parity). Merchants' Capital tax $1.000 per $100 - RARE nonzero among VA counties. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Virginia county anchored by Appomattox Court House National Historical Park - the McLean House on its original site is where Lee surrendered to Grant on April 9, 1865, effectively ending major Civil War combat. Double-live-adjacent (Amherst and Bedford); also borders Campbell County which contains the live independent City of Lynchburg. PPTRA % pending confirmation.
- Carroll County Tax Rates County real estate tax $0.490 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Department of Taxation Table 3): Town of Hillsville (county seat - RE +$0.180, TPP +$0.720, M&T +$0.720, MC $0.000). Vehicle personal property tax $2.300 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100. Merchants' Capital tax $0.690 per $100 - RARE nonzero among VA counties (most levy $0.000 because they substituted Business TPP under Code of Virginia s. 58.1-3508.1 decades ago). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Blue Ridge / New River Plateau county on the NC border; the Blue Ridge Parkway crosses through southern Carroll County at the well-known Fancy Gap overlook area (Mileposts 188-200). Double-live-adjacent: Floyd County (NE, Blue Ridge Plateau anchor) and Patrick County (E, Blue Ridge foothills). Carroll geographically surrounds the independent City of Galax (along with Grayson) - Galax is a separate tax jurisdiction. The Carroll County Courthouse Tragedy of March 14, 1912 in Hillsville is one of the most studied courtroom shootings in U.S. history. The Crooked Road - Virginia's Heritage Music Trail - also passes through. PPTRA % pending confirmation.
- Buckingham County Tax Rates County real estate tax $0.600 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Department of Taxation Table 3): Town of Dillwyn (formerly Five Forks, incorporated 1908 - RE +$0.120, TPP +$0.350, M&T +$0.350, MC +$0.350 uniformly applied across all four Department of Taxation columns - a rare uniform town MC overlay). Vehicle personal property tax $4.050 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $2.900 per $100. Merchants' Capital tax $1.000 per $100 - RARE nonzero among VA counties. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central Virginia / Piedmont county; the James River runs along the northern boundary. The administrative seat 'Buckingham' is an unincorporated community at the historic Buckingham County Courthouse - NOT an incorporated town; the only incorporated municipality is the Town of Dillwyn. Double-live-adjacent: Appomattox County (S, opened the prior nightly run) and Nelson County (NW, Blue Ridge foothills). Cultural anchors include Carter G. Woodson (Father of Black History Month, born December 19, 1875 in New Canton in Buckingham County), Buckingham Slate (quarried since the 1700s for Monticello, the US Capitol, the West Point Cadet Chapel, and Robert E. Lee's tomb), and Yogaville / LOTUS Shrine (Satchidananda Ashram, founded 1980). PPTRA % pending confirmation.
- Pulaski County Tax Rates County real estate tax $0.740 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Two incorporated towns (Department of Taxation Table 3): Town of Pulaski (county seat - RE +$0.360, TPP +$0.800, M&T +$0.360 - notable: M&T overlay matches RE overlay exactly, MC $0.000) and Town of Dublin (RE +$0.240, TPP +$0.500, M&T +$0.500, MC $0.000). Vehicle personal property tax $2.350 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.500 per $100. Merchants' Capital tax $0.000 per $100 - Pulaski substituted Business TPP under Code of Virginia s. 58.1-3508.1 (standard VA pattern; breaks the 4-of-4 nonzero MC streak from the prior nightly runs Floyd/Appomattox/Carroll/Buckingham). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southwestern VA / New River Valley county; New River runs through county and Claytor Lake / Claytor Lake State Park sits on the southern shore. Triple-live-adjacent: Floyd (SE - Blue Ridge Plateau), Montgomery (E - Blacksburg / Virginia Tech), and Carroll (S - Blue Ridge Plateau / NC border). Largest unbuilt VA county by population at start of run. Pulaski geographically surrounds the independent City of Radford (home to Radford University) - Radford is a separate tax jurisdiction. Cultural anchors include the Newbern Historic District (the original county seat from 1839 to 1893). PPTRA % pending confirmation.
- Charlotte County Tax Rates County real estate tax $0.620 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Four incorporated towns (Department of Taxation Table 3) - notable: ALL four apply nonzero Merchants' Capital overlay on top of the county MC: Charlotte Court House county seat ("Charlotte C.H." in Department of Taxation - RE +$0.110, TPP +$0.500, M&T +$1.000, MC +$1.000), Drakes Branch (RE +$0.260, TPP +$0.370, M&T +$0.370, MC +$1.100), Keysville (RE +$0.120, TPP +$0.600, M&T +$0.600, MC +$0.600), and Phenix (RE +$0.060, TPP +$0.170, M&T +$0.500, MC +$0.500). Vehicle personal property tax $3.460 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $3.000 per $100. Merchants' Capital tax $3.200 per $100 - one of the highest county MC rates in Virginia (only Dickenson $10.500 and Tazewell $4.300 exceed it among published counties). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Southern Piedmont county named for British Queen Charlotte (1744-1818, wife of King George III). Triple-live-adjacent: Halifax (S - Dan River / NC border, contains former independent city South Boston), Appomattox (N - Appomattox Court House NHP), and Pittsylvania (W - largest VA county by land area). Charlotte fills the last remaining unbuilt county inside the triangle formed by live Appomattox, Pittsylvania, and Halifax. The Red Hill Patrick Henry National Memorial is in the southern county near Brookneal - Patrick Henry's last home and burial place. PPTRA % pending confirmation.
- Prince Edward County Tax Rates County real estate base rate $0.390 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate), plus a County Wide EMS Levy (Department of Taxation Table 4) of +$0.010 RE / +$0.100 TPP that applies to every parcel - effective countywide rates $0.400 RE and $4.600 general TPP. Two cross-county town rows (Department of Taxation Table 3): Farmville (county seat, shared with Cumberland - RE +$0.220, TPP +$1.500) and Pamplin City - PE (shared with live Appomattox - RE +$0.310, TPP +$0.900, M&T +$0.900). A Poplar Hill Community Development Authority district (Department of Taxation Table 4) adds +$1.000 RE inside its boundary only. Vehicle personal property tax $4.500 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $4.200 per $100. Merchants' Capital tax $0.700 per $100 - rare nonzero among VA counties. Sales tax 5.3% (standard general Virginia rate - not in any transport district). Central-southern Piedmont county; county seat Farmville is home to Longwood University, and Hampden-Sydney College (founded 1775) sits in unincorporated Hampden Sydney. Triple-live-adjacent: Appomattox (W, shares the cross-county Pamplin City town), Buckingham (N), and Charlotte (SW); also shares the cross-county Town of Farmville with Cumberland (same batch). Civil-rights history anchor: the 1951 Barbara Johns / R.R. Moton High School strike (a Brown v. Board case) and the Massive Resistance public-school closures 1959-1964 (Robert Russa Moton Museum). PPTRA % pending confirmation.
- Lunenburg County Tax Rates County real estate tax $0.330 per $100 - the lowest county real estate rate in Virginia for tax year 2025 (Department of Taxation survey; verify current rate). Two incorporated towns (Department of Taxation Table 3): Town of Kenbridge (RE +$0.440, TPP +$1.500, M&T +$0.600) and Town of Victoria (RE +$0.180, TPP +$0.980, M&T +$0.750). Vehicle/general tangible personal property tax $3.800 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.800 per $100. Merchants' Capital tax $1.200 per $100 - rare nonzero among VA counties. Sales tax 5.3% (standard general Virginia rate - not in the 6.3% Southside regional group). Rural Southside Piedmont county; county seat Lunenburg Court House. Live-adjacent: Charlotte (W), Prince Edward (NW), Mecklenburg (S), and Nottoway (N - same batch). County tax site returned HTTP 403 to automated tools; rates from Department of Taxation TY2025, real estate rate and June 5 / December 5 due dates corroborated via county index. PPTRA % and personal-use vehicle rate pending confirmation.
- Nottoway County Tax Rates County real estate tax $0.480 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). Three incorporated towns (Department of Taxation Table 3): Town of Crewe (RE +$0.300, TPP +$0.900, M&T +$0.900), Town of Burkeville (RE +$0.220, TPP +$1.120, M&T +$1.120), and Town of Blackstone (RE +$0.170, TPP +$0.570, M&T +$0.570). Vehicle/general tangible personal property tax $4.120 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $1.350 per $100. Merchants' Capital tax $0.000 per $100 (Business TPP substituted, standard VA pattern). Sales tax 5.3% (standard general Virginia rate - not in the 6.3% Southside regional group). Rural Southside/Piedmont county; county seat Nottoway Court House; home to Fort Barfoot (formerly Fort Pickett). Live-adjacent: Prince Edward (W) and Lunenburg (S - same batch). Real estate and personal property due December 5; 10% penalty added December 6; 10%/yr interest from January 1 (county Treasurer). PPTRA % and personal-use vehicle rate pending confirmation.
- Cumberland County Tax Rates County real estate tax $0.600 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate), assessed at 100% fair market value. Real estate is billed in two halves - first half due June 15, second half due November 15 (verified directly with the Cumberland County Commissioner of the Revenue). One cross-county town row (Department of Taxation Table 3): Farmville (shared with Prince Edward - RE +$0.220, TPP +$1.500); on Cumberland's higher $0.600 base, a Farmville parcel on the Cumberland side pays a combined $0.820 RE rate. No Department of Taxation Table 4 county district. Vehicle personal property tax $4.500 per $100 general county rate (personal use vehicle rate may differ). Machinery and Tools tax $3.750 per $100. Merchants' Capital tax $0.000 (Cumberland substituted Business TPP under Code of Virginia s. 58.1-3508.1). Sales tax 5.3% (standard general Virginia rate - not in any transport district). Rural James River Piedmont county; county seat Cumberland (Cumberland Court House) is unincorporated and there is no incorporated Town of Cumberland. Formed 1749 from Goochland; named for Prince William Augustus, Duke of Cumberland. Cumberland State Forest and Bear Creek Lake State Park are within the county. Double-live-adjacent: Buckingham (NW) and Appomattox (W); shares the cross-county Town of Farmville with Prince Edward (same batch). PPTRA % pending confirmation.
- City of Falls Church Tax Rates Real estate tax $1.200 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $5.000 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools and Merchants' Capital both $5.000 per $100 (business taxes). Sales tax 6.0% (Northern Virginia regional rate: 4.3% state + 1.0% local + 0.7% NoVA transportation levy). Independent city in Northern Virginia (the "Little City"), bordered by Fairfax County and Arlington County; among the highest U.S. jurisdictions for median home value and household income. PPTRA % pending confirmation.
- City of Danville Tax Rates Real estate tax $0.830 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.450 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.500 per $100; no merchants' capital tax. Sales tax 6.3% (4.3% state + 1.0% local + 1.0% additional local sales tax; Danville is in Virginia Tax's 6.3% Southside group with Pittsylvania, Henry, Patrick, Charlotte, and Halifax). Independent city on the Dan River at the NC border, geographically surrounded on the Virginia side by Pittsylvania County. Former tobacco/textile center; now home to Caesars Virginia, data centers, and Averett University. Completes the live Danville vs Pittsylvania County cluster. PPTRA % pending confirmation.
- City of Martinsville Tax Rates Real estate tax $0.990 per $100 (tax year 2025 per Department of Taxation survey; a FY2026-27 increase has been proposed - verify current adopted rate). Vehicle personal property tax $2.300 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.850 per $100; no merchants' capital tax. Sales tax 5.3% (4.3% state + 1.0% local) - note the surrounding Henry County is 6.3%, but that higher rate does not apply inside the city. Independent city in Southside Virginia, geographically surrounded by Henry County; former textile and furniture center and home of Martinsville Speedway. Completes the live Martinsville vs Henry County cluster. PPTRA % pending confirmation.
- City of Radford Tax Rates Real estate tax $0.820 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $2.550 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.760 per $100; no merchants' capital tax. Sales tax 5.3% (4.3% state + 1.0% local; New River Valley, not in a regional transportation district). Independent city surrounded by Pulaski County and bordering Montgomery County; home to Radford University. Completes the New River Valley cluster. PPTRA % pending confirmation.
- City of Petersburg Tax Rates Real estate tax $1.270 per $100 (tax year 2025 per Department of Taxation survey; one of the highest city real estate rates in Virginia; verify current rate). Vehicle personal property tax $4.900 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.800 per $100; no merchants' capital tax. A Service Charge Parcels district adds $0.270 per $100 on designated parcels only. Sales tax 5.3% (4.3% state + 1.0% local; Tri-Cities, not in the Central Virginia 6.0% region). Independent city in the Tri-Cities near Richmond, bordering Chesterfield County and the City of Colonial Heights. PPTRA % pending confirmation.
- City of Colonial Heights Tax Rates Real estate tax $1.200 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.500 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $2.000 per $100; no merchants' capital tax. Sales tax 5.3% (4.3% state + 1.0% local; Tri-Cities, not in the Central Virginia 6.0% region). Independent city separated from Chesterfield County in 1948, on the north bank of the Appomattox River across from Petersburg. PPTRA % pending confirmation.
- City of Hopewell Tax Rates Real estate tax $1.170 per $100 (tax year 2025 per Department of Taxation survey; verify current rate). Vehicle personal property tax $3.500 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.100 per $100; no merchants' capital tax. Sales tax 5.3% (4.3% state + 1.0% local; Tri-Cities, not in the Central Virginia 6.0% region). Independent city in the Tri-Cities at the Appomattox/James confluence; completes the Tri-Cities cluster with Petersburg and Colonial Heights. PPTRA % pending confirmation.
- City of Manassas Park Tax Rates Real estate tax $1.405 per $100 (tax year 2025 per Department of Taxation survey; the highest city real estate rate in the Department of Taxation City Levies table; verify current rate). Vehicle personal property tax $3.500 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $3.500 per $100; no merchants' capital tax. Sales tax 6.0% (Northern Virginia regional rate). Independent city in Northern Virginia beside the City of Manassas and surrounded by Prince William County - three separate taxing jurisdictions. PPTRA % pending confirmation.
- Prince George County Tax Rates County real estate tax $0.820 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate), assessed at 100% fair market value. No incorporated towns and no Department of Taxation Table 4 county district - the county rate applies countywide. Vehicle personal property tax $3.900 per $100 general rate (personal use vehicle rate may differ). Machinery and Tools tax $1.500 per $100. Merchants' Capital tax $0.000 (Prince George substituted Business TPP under Code of Virginia s. 58.1-3508.1). Sales tax 5.3% (standard general Virginia rate - Tri-Cities, not in the Central Virginia 6.0% region). Tri-Cities county south of the Appomattox/James confluence; home to Fort Gregg-Adams (formerly Fort Lee). County seat Prince George is unincorporated. Borders live Hopewell (N), Petersburg (W), Chesterfield (NW), and Dinwiddie (SW, same batch); completes the Tri-Cities ring. PPTRA % and personal use vehicle rate pending confirmation (county site WAF-blocked).
- Dinwiddie County Tax Rates Vehicle (car) tax $4.60 per $100 verified directly with the Commissioner of the Revenue; personal property assessed at 90% of fair market value; 34% PPTRA relief on the first $20,000 for qualifying vehicles. County real estate tax $0.640 per $100 countywide (tax year 2025 per Department of Taxation survey; verify current rate). One incorporated town (Department of Taxation Table 3): McKenney (RE +$0.120, TPP +$0.600) - a McKenney parcel pays combined $0.760 RE. No Department of Taxation Table 4 county district. Machinery and Tools tax $3.300 per $100; Merchants' Capital tax $0.000 (Business TPP substituted under s. 58.1-3508.1). Sales tax 5.3% (standard general Virginia rate - Tri-Cities, not in the Central Virginia 6.0% region). Tri-Cities county southwest of Petersburg, named for colonial governor Robert Dinwiddie; county seat Dinwiddie is unincorporated. Borders live Petersburg (NE), Prince George (E, same batch), and Chesterfield (N); completes the Tri-Cities ring. Real estate due dates pending confirmation.
- Caroline County Tax Rates County real estate tax $0.520 per $100 countywide (tax year 2025 per Department of Taxation survey, corroborated by the county; verify current rate), assessed at 100% fair market value. Two incorporated towns (Department of Taxation Table 3): Bowling Green county seat (RE +$0.130, TPP +$0.720, M&T +$0.720, MC +$0.720 - a Bowling Green parcel pays combined $0.650 RE) and Port Royal (no published town levy TY2025). No Department of Taxation Table 4 county district. General personal property tax $3.500 per $100 (personal use vehicle rate may vary by category - confirm with the Commissioner of the Revenue). Machinery and Tools tax $3.500 per $100; Merchants' Capital tax $0.000 (Business TPP substituted under s. 58.1-3508.1). Sales tax 5.3% (standard general Virginia rate - not in any transport district; neighboring Hanover is in the Central Virginia 6.0% region). I-95 corridor county between Fredericksburg and Richmond; home to Fort Walker (formerly Fort A.P. Hill). Personal property prorated monthly since 2013, Feb 1 filing, payment due June 5 and December 5 (verified co.caroline.va.us). Borders live Spotsylvania (N) and Hanover (S). Personal use vehicle rate, PPTRA %, and assessment ratio pending confirmation.
- Gloucester County Tax Rates Vehicle (car) tax $3.10 per $100 verified directly with the Treasurer and Commissioner of the Revenue; personal property assessed at 100% of average retail value; 20% PPTRA relief (2025) on the first $20,000 for qualifying vehicles; no vehicle decal/license fee since 2006. County real estate tax $0.583 per $100 for 2026 (reduced from the $0.614 reported for tax year 2025 by Department of Taxation), assessed at 100% market value. No incorporated towns; three real-estate-only district levies (Department of Taxation Table 4) add $0.010 each (Gloucester Sanitary, Gloucester Point Sanitary, Mosquito). Machinery and Tools tax $3.100 per $100; Merchants' Capital tax $0.000. Sales tax 6.3% (4.3% state + 1.0% local + 1.0% additional local) - Gloucester is in the 6.3% group, NOT the 6.0% Hampton Roads region despite the Hampton Roads MSA. Middle Peninsula county across the York River from live York County. Real estate and personal property due dates June 30 and December 5. First-$20,000 PPTRA cap and 2026 relief % pending confirmation.
- Isle of Wight County Tax Rates County real estate tax $0.730 per $100 (tax year 2025 per Department of Taxation survey; verify current rate), assessed at 100% fair market value. Two incorporated towns (Department of Taxation Table 3): Smithfield (home of Smithfield Foods Inc; RE +$0.160, TPP +$1.000, M&T +$0.375, MC $0.000) and Windsor (RE +$0.150, TPP +$0.500, M&T +$0.250, MC +$0.500 - rare nonzero town Merchants' Capital). No Department of Taxation Table 4 district. General tangible personal property $4.500 per $100 (Department of Taxation general TPP - personal use vehicle rate may differ; the county .gov tax pages were 403/WAF-blocked to static and browser fetch on 2026-05-30). Machinery and Tools tax $1.950 per $100; Merchants' Capital $0.000. Sales tax 6.0% (Hampton Roads regional district: 4.3% state + 1.0% local + 0.7% regional). Hampton Roads MSA county south of the James River; borders live Suffolk (south), live Newport News (north across the James), and live James City County / Williamsburg (north across the James). Commissioner of the Revenue contact verified via the Aumentum Public Access portal (757-365-6219; Gerald H. Gwaltney; 17090 Monument Circle Suite 113, Windsor VA 23487). PPTRA %, personal use vehicle rate, assessment ratio, due dates, decal fee, and subpage URLs pending confirmation.
- Mecklenburg County Tax Rates County real estate tax $0.36 per $100 for fiscal year 2026 (July 1, 2025 - June 30, 2026) verified directly with the county Tax Rates page - one of the LOWEST county real estate rates in Virginia. Personal-use vehicles (Personal Property I, including cars, pickups, campers, motorcycles) taxed at $3.26 per $100 verified directly - $0.10 below the Department of Taxation TY2025 general TPP $3.36. Six incorporated towns (Department of Taxation Table 3): Boydton county seat (RE +$0.330, TPP +$0.880; combined RE $0.690), Chase City (RE +$0.380, TPP +$1.650, M&T +$0.680, MC +$1.650 - combined Merchants' Capital inside Chase City $2.370, one of the highest in Virginia), Clarksville (RE +$0.280, TPP +$1.650, M&T +$0.380), La Crosse (RE +$0.310, TPP +$1.050, M&T +$0.300), South Hill (RE +$0.310, TPP +$1.500, M&T +$0.380), and Brodnax (shared with Brunswick County; RE +$0.370, TPP +$2.200). No Department of Taxation Table 4 district. Machinery and Tools tax $0.66 per $100; rare nonzero Merchants' Capital tax $0.72 per $100; Bank Franchise $0.80; Fire and Rescue Volunteer Members $0.10; Data Center Computer and Peripherals $0.66 (relevant for the Microsoft Boydton data center campus). Sales tax 5.3% (Everywhere-else tier - NOT in the 6.3% special group despite adjoining live Halifax and Charlotte at 6.3%). Real estate and personal property due dates June 5 and December 5 verified directly with the Treasurer (Marsha C. Seamans, 311 Washington Street, Boydton VA 23917, 434-738-6191 ext 4251). Southside Virginia on the NC border; Kerr Lake / John H. Kerr Reservoir tourism anchor. PPTRA %, assessment ratio, penalty/interest specifics, filing deadlines, and decal/license fee pending confirmation.
- Powhatan County Tax Rates Calendar-year 2026 real estate tax $0.77 per $100 verified directly with the county Tax Rates page (2025 was $0.75; 2024 was $0.69), assessed at 100% fair market value. Personal-use vehicle tax $3.60 per $100 verified directly (uniform across 2024-2026 and applies to all vehicle categories - Vehicles, Trailers/Campers/RVs, Motorcycles, Aircraft - plus Business Personal Property, Machinery and Tools, and Public Service PP). Specially Equipped Vehicles (handicap-modified) and Volunteer Fire and Rescue personal property $0.00. No incorporated towns - county seat at Powhatan Court House is unincorporated. No Department of Taxation Table 4 district. Machinery and Tools tax $3.60 per $100 (notable TPP=M&T parity); Merchants' Capital tax $0.00 (substituted to Business TPP under s. 58.1-3508.1). Sales tax 6.0% Central Virginia regional transportation district (4.3% state + 1.0% local + 0.7% Central VA). Real estate and personal property due dates June 5 and November 5 verified directly with the Treasurer (Becky Nunnally, P.O. Box 87 / 3834 Old Buckingham Rd Suite D, Powhatan VA 23139, 804-598-5625, Treasurer@powhatanva.gov). Penalty 10% one-time + 10% annual interest accruing monthly per the published page. Richmond MSA western exurb on the south side of the James River; borders live Chesterfield (east), live Cumberland (west), live Hanover (north across the James), live Goochland (north across the James - paired this run). PPTRA %, assessment ratio, and reassessment cycle pending confirmation.
- Goochland County Tax Rates County real estate tax $0.53 per $100 verified directly with the county Tax Rates page, assessed at 100% fair market value. Personal-use vehicles (Personal Property PPTRA Vehicles) taxed at $2.99 per $100 verified directly - $0.76 BELOW the General Personal Property rate of $3.75 - the county adopted a separate, lower rate for PPTRA-eligible personal-use vehicles (similar to Mecklenburg's pattern). No incorporated towns - county seat at Goochland Court House is unincorporated. Two real-estate-only Table 4 service districts: Tuckahoe Creek Service District +$0.320 (verified on the county Tax Rates page as +$0.32 Ad Valorem; eastern county service area around West Creek - combined district RE $0.85) and Bridgewater Service District +$0.330 (per Department of Taxation TY2025; not currently listed on the county Tax Rates page, status pending confirmation). Machinery and Tools tax $1.00 per $100; Merchants' Capital $0.00; Common Carriers $1.00; Modified For Handicap Use $2.00; Business Personal Property for Data Centers $0.44 (West Creek data center campus); Fire-Rescue volunteer personal property $0.00001. Sales tax 6.0% Central Virginia regional transportation district (4.3% state + 1.0% local + 0.7% Central VA). Real estate and personal property due dates June 5 and December 5 verified directly with the Treasurer (Pamela E. Duncan, MGT; 1800 Sandy Hook Road Suite 210 / P.O. Box 188, Goochland VA 23063; 804-556-5806; treasurer@goochlandva.us). Dog Licenses due January 31. Richmond MSA west-northwest exurb on the north side of the James River, traversed by Interstate 64; borders live Henrico (east), live Hanover (northeast), live Powhatan (south across the James - paired this run), live Cumberland (southwest across the James). PPTRA %, assessment ratio, reassessment cycle, and Bridgewater District boundary pending confirmation.
- New Kent County Tax Rates County real estate tax $0.60 per $100 for tax year 2025 verified directly with the county Commissioner of Revenue Tax Rates page (newkent-va.us/207/Tax-Rates), assessed at 100% fair market value (2026 equalized rate $0.54 pending Board adoption post-reassessment). Personal-use Motor Vehicles tax $3.10 per $100 verified directly - $0.65 BELOW the General Tangible Personal Property rate of $3.75 (separately classified, same vehicle-class pattern as Goochland $2.99 vs $3.75 and Mecklenburg $3.26 vs $3.36). Boats, Campers, and Recreational Vehicles separately classified at $3.25; Aircraft at $0.75; Handicap Equipped Vehicles EXEMPT. No incorporated towns - county seat at New Kent Courthouse is unincorporated. No Department of Taxation Table 4 district. Machinery and Tools tax $0.75 per $100 (one of the lower county M&T rates in Virginia); Merchants' Capital $0.00 (substituted to Business TPP under s. 58.1-3508.1). Consumer taxes: Meals 6%, Transient Occupancy/Lodging 2%. Sales tax 6.0% Central Virginia regional transportation district (4.3% state + 1.0% local + 0.7% Central VA) - this slot COMPLETES the Central VA 6.0% cluster on CountyTaxTools (all 8 counties now live). NEW due date: real estate and personal property both due November 1 (Board recently moved deadline from December 5 to November 1 at Treasurer Charles Evelyn's request, in response to Christmas-season payment complaints); 2026 transition only - no penalty if full payment is made by December 5, 2026; from 2027 onward the deadline is November 1 with no extension. Late penalty 10%; interest 10%/yr accruing from the 1st of the following month. NON-PRORATING personal property (taxed as owned on January 1; opposite of Caroline/Dinwiddie which prorate). Richmond MSA east exurb on Interstate 64 between Richmond and Williamsburg; borders live Henrico (west via U.S. 60), live Hanover (north across the Pamunkey River), live Charles City (south across the Chickahominy River), live James City (southeast). Colonial Downs horse racetrack at Providence Forge; Pamunkey Indian Reservation (federally recognized 2015). PPTRA % and pricing-guide/assessment ratio pending confirmation; 2026 Board-adopted RE rate pending.
- King George County Tax Rates County real estate tax $0.68 per $100 for tax year 2025 verified directly with the county Real Estate Taxes page (king-george.va.us/688/Real-Estate-Taxes), assessed at 100% fair market value (2026 reassessment effective; Board may adjust 2026 rate). Personal property / vehicle tax $3.25 per $100 verified directly with the Personal Property Vehicle Taxes page (king-george.va.us/736/Personal-Property-Vehicle-Taxes) - matches the Department of Taxation TY2025 general TPP; King George does NOT adopt a separately lower vehicle classification. PPTRA relief 24% on the first $20,000 NADA value for tax year 2025 (Board-set, published directly). Vehicle assessment method: NADA Used Car Guide clean trade-in value from January of the tax year. No incorporated towns - county seat at King George Courthouse is unincorporated. No Department of Taxation Table 4 district. Machinery and Tools tax $2.50 per $100 (per Department of Taxation TY2025); Merchants' Capital $0.00 (substituted to Business TPP under s. 58.1-3508.1). Sales tax 5.3% Everywhere-else tier - King George is NOT in the Northern Virginia 6.0% regional district despite bordering live Stafford (the NoVA 6.0% district covers Arlington, Fairfax County, Loudoun, Prince William plus Alexandria/Fairfax City/Falls Church/Manassas/Manassas Park - not the Fredericksburg-area exurbs). Same per-jurisdiction pattern as adjacent live Caroline County (5.3%). Real estate and personal property both due June 5 and December 5. Land Use revalidation applications due November 1. $250 non-registration penalty per vehicle if not registered within 30 days. Fredericksburg-area I-95 corridor exurb on the south bank of the Potomac River; home to Naval Surface Warfare Center Dahlgren (NSWCDD, major U.S. Navy R&D facility, ~5,000 employees). Borders live Stafford (north), live Spotsylvania (west), live Caroline (south). Commissioner of the Revenue 540-775-9181, 10459 Courthouse Drive King George VA 22485. M&T direct-publication confirmation, 2026 Board-adopted RE rate, and Treasurer subpage URL pending confirmation.
- Richmond County Tax Rates County real estate tax $0.60 per $100 for tax year 2025, verified directly on the county Tax Rates page (co.richmond.va.us/tax-rates), assessed at 100% fair market value as of January 1. Personal property / vehicle tax $3.50 per $100 (was $3.75 in 2024), assessed at 100% of the January J.D. Power clean loan value. Car Tax Credit (PPTRA) 50% on the first $20,000 for 2025. Machinery and Tools $0.40 per $100; Merchant's Capital $3.50; annual vehicle license tax $32.50 (autos) / $18.00 (motorcycles). Both real estate and personal property due December 5; 10% penalty December 6, 10% annual interest from January 1; business personal property returns due May 1. Sales tax 5.3% Everywhere-else tier. Critical disambiguation: this is rural Richmond County on the Northern Neck (seat Warsaw), NOT the City of Richmond (Central Virginia 6.0%). Borders in-batch Westmoreland County and the live King George area. Commissioner of the Revenue 804-333-3722; Treasurer 804-333-3555. Vehicle proration policy, 2026 PPTRA %, and elderly/disabled and veteran relief thresholds pending confirmation.
- Westmoreland County Tax Rates County real estate tax $0.680 per $100 (nominal county rate, all areas outside the Town of Colonial Beach) for tax year 2025 per the Virginia Department of Taxation Local Tax Rates Survey; inside Colonial Beach the county applies a distinct rate set ($0.780 real estate / $3.200 personal property), and the Town of Montross (county seat) adds a $0.050 real estate levy. Vehicle personal property tax $3.750 per $100 (Colonial Beach $3.200). Machinery and Tools $1.000; Merchant's Capital $0.960. Westmoreland is one of only three Virginia counties (with Accomack and King William) that the Department of Taxation flags as having two distinct county rate sets. Sales tax 5.3% Everywhere-else tier. Northern Neck county between the Potomac and Rappahannock; birthplace of George Washington (George Washington Birthplace National Monument) and the Lee family (Stratford Hall). Borders live King George County (west) and in-batch Richmond County (southeast). The county's own tax-office pages were not reachable when this page was prepared, so due dates, proration, the current-year PPTRA %, penalty/interest, and relief programs are pending direct confirmation. Commissioner of the Revenue 804-493-0113.
- Northumberland County Tax Rates County real estate tax $0.74 per $100 for tax year 2025 (effective July 1, 2025), confirmed on the county Treasurer's page and matching the Virginia Department of Taxation Local Tax Rates Survey, assessed at 100% fair market value. Personal property / vehicle tax $3.60 per $100, but vehicles are assessed at only 40% of NADA value - making the effective rate roughly $1.44 per $100 of full value, a distinctive low assessment ratio; a high-mileage discount also applies, and boats and mobile homes are assessed separately. Machinery and Tools $3.60 per $100 (25% of original cost year 1, 10% year 2); Merchant's Capital $1.00 (50% of original cost). Sales tax 5.3% Everywhere-else tier. Northern Neck county at the tip where the Potomac meets the Chesapeake Bay; seat Heathsville, historic menhaden fishing village of Reedville. The Town of Kilmarnock straddles the Northumberland-Lancaster line. Borders in-batch Lancaster County and live Richmond County and Westmoreland County. The county website blocks automated access, so figures were confirmed from the county's own published pages via archived snapshots and the Department of Taxation survey; payment due dates, penalty/interest, PPTRA %, proration, and relief thresholds pending direct confirmation. Treasurer Pam King 804-580-5201; Commissioner Todd E. Thomas 804-580-4600.
- Lancaster County Tax Rates County real estate tax $0.55 per $100 - among the lowest in Virginia - verified directly on the county Treasurer's Local Tax Information page (lancova.com) and matching the Department of Taxation TY2025 survey, assessed at 100% fair market value. Personal property / vehicle tax $2.04 per $100; boats and watercraft taxed at a nominal $0.000000000000001 (effectively zero) - a distinctive waterfront policy. Machinery and Tools $1.52; Merchant's Capital $1.00; all other personal property $1.52. Both real estate and personal property due December 5; 10% penalty after, then 10% annual interest from January 1 on the entire unpaid amount including penalty; $30 delinquent account fee March 1; DMV stops June 1. Vehicle registration fee $20 per car/truck, $12 per motorcycle, added to the personal property bill. Elderly/disabled real estate exemption (age 65+ or totally disabled, income no more than $29,000, net worth no more than $100,000 excluding dwelling and one acre, apply February 1 to May 1). Sales tax 5.3% Everywhere-else tier. Northern Neck county at the mouth of the Rappahannock; seat Lancaster, largest town Kilmarnock (shared with Northumberland), resort town Irvington (Tides Inn), and White Stone. Borders in-batch Northumberland County and live Richmond County. Treasurer Bonnie J. Dickson 804-462-5630; Commissioner Elizabeth Cornwell 804-462-7920. Vehicle assessment guide and ratio, PPTRA %, proration, business filing deadline, and reassessment cycle pending direct confirmation.
- King William County Tax Rates General county real estate tax $0.615 per $100 (Districts 2-5, outside the Town of West Point) for 2026, approved by the Board of Supervisors May 11, 2026, verified directly on the county Tax Rates page (kwc.gov/197/Tax-Rates) and matching the Department of Taxation TY2025 survey nominal rate, assessed at 100% fair market value. Vehicles and general personal property $3.50 per $100 (general); machinery and tools $2.15; aircraft $1.30; merchants' capital $0.00. King William is one of only three Virginia counties (with Accomack and Westmoreland) the Department of Taxation flags as having two distinct county rate sets - inside the Town of West Point (District 1) the county rates are lower (real estate $0.305, personal property $1.50, machinery and tools $0.90), and West Point residents also pay a separate town levy. Real estate is billed in two halves due June 25 and December 5; personal property is assessed as of January 1, is NOT prorated, and is due January 15 of the following year (an unusually late due date). Sales tax 5.3% Everywhere-else tier. Largest county on Virginia's Middle Peninsula, bounded by the Mattaponi and Pamunkey rivers that join at West Point to form the York River; home to the Pamunkey and Mattaponi Indian reservations. Borders live New Kent County, Hanover County, Caroline County, and in-batch King and Queen County. Treasurer 804-769-4931; Commissioner of the Revenue Karena L. Funkhouser 804-769-3011. PPTRA %, vehicle assessment guide and ratio, penalty/interest, business filing deadline, relief thresholds, reassessment cycle, and the exact West Point combined rate pending direct confirmation.
- King and Queen County Tax Rates County real estate tax $0.55 per $100 verified directly on the county Tax Rates page (kingandqueenco.net/tax-rates), assessed at 100% fair market value; manufactured homes and public service corporation property also $0.55. Personal property / vehicle tax $3.94 per $100 (matching the Department of Taxation TY2025 survey), with a high-mileage discount offered. Machinery and tools $1.10; farm machinery and livestock $1.10; aircraft $1.58; and a notable Merchant's Capital tax of $0.65 per $100 - most Virginia counties levy none. Both real estate and personal property due December 5; starting January 1, 2026, the vehicle license fee is combined with the personal property bill (also due December 5). Business license fees due March 1; elderly and disabled real estate exemption applications due April 1. Sales tax 5.3% Everywhere-else tier. Rural Middle Peninsula county established in 1691 and named for joint monarchs King William III and Queen Mary II; seat King and Queen Court House, with no incorporated towns. Borders live Gloucester County and in-batch King William County. Commissioner of the Revenue Kelly N. Lumpkin 804-785-5976; Treasurer 804-785-5978. PPTRA %, vehicle assessment guide and ratio, proration policy, penalty/interest, relief thresholds, and reassessment cycle pending direct confirmation.
- Essex County Tax Rates County real estate tax $0.55 per $100 verified directly on the county Tax Rates page (essexva.gov/1405/Tax-Rates), assessed at 100% fair market value. Automobiles, light trucks, and motorcycles $3.50 per $100, with the county's Personal Property Tax Relief (PPTRA) percentage published directly at 33.25% (the Town of Tappahannock provides 50% relief against its own levy). The four directly comparable nominal county rates - real estate $0.550, tangible personal property $3.500, machinery and tools $1.200, and merchants' capital $3.750 - match the Department of Taxation TY2025 survey exactly. Essex assesses several classes below full value and publishes the effective rates alongside the nominal: trailers $4.00 nominal / $3.00 effective (75%), aircraft and boats $2.00 effective (50%), business property and machinery and tools $0.60 effective (50%), and merchant's capital $0.1875 effective (5%). Vehicle license tax $40 (auto) / $25 (motorcycle). Property inside the incorporated Town of Tappahannock (the county seat) also pays a separate town levy (real estate $0.09, automobiles $1.25, machinery and tools $0.20 effective). Sales tax 5.3% Everywhere-else tier. Middle Peninsula county on the south bank of the Rappahannock; borders live King and Queen County and Caroline County, sits across the Rappahannock from live Richmond County and Westmoreland County, and is adjacent to in-batch Middlesex County. Commissioner of the Revenue 804-443-4737, 317 Prince Street, Tappahannock. Real estate and personal property due dates, proration policy, vehicle assessment guide and ratio, penalty/interest, reassessment cycle, relief thresholds, and business filing deadline pending direct confirmation.
- Middlesex County Tax Rates County real estate tax $0.61 per $100 verified directly on the county Tax Rates page (co.middlesex.va.us/292/Tax-Rates) for tax year 2025, assessed at 100% fair market value; residential mobile homes also $0.61. Automobiles, trucks, motorcycles, and trailers $2.60 per $100; campers, RVs, and jet skis also $2.60. Boats are taxed by tonnage - 5 tons and over $0.62, boats and boat motors under 5 tons $0.98 - which matters because Deltaville on the county's Chesapeake Bay tip is a major recreational boating center; airplanes $2.10. Machinery and tools are not taxed, but general business equipment is taxed at $3.50 per $100 (assessed at 10% of original cost); mopeds and antique-tagged vehicles are also not taxed. Real estate due June 5 and December 5; personal property due December 5. Sales tax 5.3% Everywhere-else tier - notably, neighboring Gloucester County across the Piankatank is in the higher 6.3% group, but Middlesex is not. Middle Peninsula county between the Rappahannock and Piankatank rivers; seat Saluda, with the incorporated Town of Urbanna (historic colonial port) and the village of Deltaville. Borders in-batch Essex County and live King and Queen County, and sits across the Rappahannock from live Lancaster County. Commissioner of the Revenue E. Mae Burke 804-758-5331, 877 General Puller Highway, Saluda. Vehicle assessment method, proration policy, PPTRA %, penalty/interest, business filing deadline, reassessment cycle, and relief thresholds pending direct confirmation.
- Washington County Tax Rates County real estate tax $0.43 per $100 verified directly with the county Tax Rates page (washcova.com/tax-rates) and the Department of Taxation TY2025 survey (exact match), assessed at 100% fair market value. Personal property / vehicle tax $1.70 per $100 verified directly, assessed on the NADA Loan Value (the county uses loan value rather than the more common clean trade-in value). Machinery and Tools tax $1.55 per $100; Merchants' Capital $0.00 (county levies none and requires no business license). Real estate due May 20 and November 20; personal property due November 20 - an unusual schedule, not the common June 5/December 5. Incorporated towns add their own rates on top of the county rate (per the county Tax Rates page): Abingdon (county seat; town RE $0.19, PP $0.76, M&T $0.55), Damascus ($0.46), Glade Spring ($0.23), and Saltville ($0.22). Sales tax 5.3% Everywhere-else tier - far-southwest Virginia is not in any regional transportation district. Washington County straddles Interstate 81 in Virginia's far southwest and completely surrounds the independent city of Bristol; county seat Abingdon (Barter Theatre, Virginia Creeper Trail). Commissioner of the Revenue April Hamby Crabtree, 1 Government Center Place Suite C, Abingdon VA 24210, 276-676-6270, COR@washcova.com; online payment taxes.washcova.com. PPTRA relief %, vehicle proration, and penalty/interest specifics pending confirmation.
- City of Bristol Tax Rates City real estate tax $0.93 per $100 for tax year 2025 (FY2025-2026), per the Department of Taxation TY2025 survey Table 2 and the April 2025 City Council adoption that cut the rate from $1.17 following a citywide reassessment; assessed at 100% fair market value. Personal property / vehicle tax $2.60 per $100 (autos, trucks, motorcycles, trailers). Machinery and Tools tax $2.60 per $100; Merchants' Capital $0.00. Real estate due June 5 and December 5; personal property due December 5 (verified directly with the City of Bristol Real Estate Tax and Personal Property Tax pages on bristolva.gov; property assessed as owned January 1). Sales tax 5.3% Everywhere-else tier on the Virginia side - the Tennessee side of Bristol is higher under Tennessee law. Bristol is an independent city on the Tennessee border, surrounded on the Virginia side by Washington County, sharing a downtown with Bristol, Tennessee (the state line runs down State Street); the Birthplace of Country Music (1927 Bristol Sessions). Commissioner of the Revenue 276-645-7316; City Treasurer 276-645-7311 (angelbritt@bristolva.org). PPTRA relief %, vehicle pricing-guide basis, and penalty/interest specifics pending confirmation.
- Campbell County Tax Rates County real estate tax $0.45 per $100 verified directly with the county Real Estate Tax and Current Tax Rates pages (co.campbell.va.us), assessed at 100% fair market value with a comprehensive reassessment every four years. Personal property / vehicle tax $3.95 per $100 - the county does NOT adopt a separately lower personal-use vehicle classification (the only lower classified rates are $3.80 for motor homes/campers and $3.20 for vehicles for hire). PPTRA reduces the tax on the first $10,000 of a qualifying vehicle (lower than the more common first-$20,000 cap). Machinery and Tools tax $3.20 per $100 (effective $0.80); Merchants' Capital $0.00. Two incorporated towns add their own levy (Department of Taxation Table 3): Altavista (RE +$0.200) and Brookneal (RE +$0.170); county seat Rustburg is unincorporated. Personal property is NOT prorated (assessed for the full year if situs in the county on January 1). Real estate and personal property both due June 5 and December 5; late penalty 10% or $10 (whichever is greater), interest 10% per year. Sales tax 5.3% Everywhere-else tier - notably one point below the surrounding Southside 6.3% counties (Pittsylvania, Halifax, Charlotte). Lynchburg-MSA county that wraps around the south and east of the live City of Lynchburg; also borders live Bedford, Amherst, Appomattox, Charlotte, Pittsylvania, and Halifax. Commissioner of the Revenue Michele Roakes 434-332-9518; Treasurer Manda R. Witkowski 434-332-9590, 85 Carden Lane, Rustburg VA 24588. Current-year PPTRA %, pricing guide, and assessment ratio pending confirmation.
- Louisa County Tax Rates County real estate tax $0.72 per $100 effective 1/1/2026 verified directly with the county Calendar Rates page (louisacounty.gov, via Playwright as the site is WAF-protected), assessed at 100% fair market value; also applies to mobile homes. Vehicle / personal property tax $2.07 per $100 effective 1/1/2026 (the county reduced the rate from the Department of Taxation TY2025 figure of $2.43); the same $2.07 rate covers motorcycles, RVs, trailers, and boats - relevant for Lake Anna watercraft owners. Vehicles assessed at 100% of the January Eastern Edition NADA trade-in value with a high-mileage adjustment. Machinery and Tools $1.90 and Business Personal Property $1.90; Merchants' Capital $0.65 (rare nonzero - Louisa is one of few VA counties still levying it); Aircraft $0.48. Two incorporated towns add their own levy (Department of Taxation Table 3): Louisa county seat (RE +$0.164) and Mineral (RE +$0.200). Personal property is NON-PRORATING (own on January 1 = full year). ALL property tax due in a single installment December 5; Personal Property Form due May 1; late penalty 10% plus 10% APR interest from December 6 (Code of Virginia 58.1-3916). Sales tax 5.3% Everywhere-else tier - notably NOT in the Central Virginia 6.0% region despite bordering live Hanover and Goochland (both 6.0%). Richmond-MSA Piedmont county between Charlottesville and Richmond on I-64; Lake Anna / North Anna Nuclear Generating Station. Borders live Hanover, Goochland, Albemarle, and Spotsylvania. Commissioner of the Revenue Stacey C. Fletcher 540-967-3432; Treasurer Henry Wash 540-967-3435, 1 Woolfolk Avenue, Louisa VA 23093. Current-year PPTRA % pending confirmation.
- Orange County Tax Rates County real estate tax $0.62 per $100 ($0.47 General Fund + $0.15 Fire & EMS), reduced from $0.75 after the 2025 general reassessment, verified directly with the Orange County Real Estate Tax and Personal Property Tax pages (orangecountyva.gov); assessed at 100% fair market value as of January 1. General tangible personal property (vehicle) rate $3.60 per $100 per the Department of Taxation TY2025 survey. Machinery and Tools $1.83; Merchants' Capital $0.40 (rare nonzero - Orange is one of a minority of VA counties still levying it). Two incorporated towns add their own levy (Department of Taxation Table 3): Town of Orange (RE +$0.130) and Gordonsville (RE +$0.117 on the Orange side; the town straddles the Orange/Louisa line). Personal property is NON-PRORATING (assessed for the full year if owned January 1). Real estate and personal property both due June 5 and December 5; late penalty 10%, interest 10% per year. Sales tax 5.3% Everywhere-else tier. Central Virginia Piedmont county northeast of Charlottesville; home to Montpelier, the lifelong estate of President James Madison. Borders live Culpeper, Spotsylvania, Louisa, and Albemarle. Commissioner of the Revenue 540-672-4441 (COR@orangecountyva.gov), 112 W. Main Street, Orange VA 22960; Treasurer 540-672-2656. Separate personal-use vehicle rate (if any) and current-year PPTRA % pending confirmation.
- Fluvanna County Tax Rates County real estate tax $0.755 per $100 for 2026 (Department of Taxation TY2025 listed $0.750) verified directly with the Fluvanna County Tax Rates and Timeline page (fluvannacounty.org); assessed at 100% fair market value; also applies to mobile homes. Vehicle / personal property tax $4.10 per $100 (cars, trucks, motorcycles, RVs, boats, trailers); Business Personal Property $2.90 (separate lower rate); Machinery and Tools $1.90. Vehicles assessed at the average trade-in value in the January Eastern Edition J.D. Power (NADA) Official Used Car Guide, with a high-mileage discount. Separate annual license fees: Vehicle $33, Motorcycle $18, Trailer $18. Personal property is NON-PRORATING (own on January 1 = full year). Real estate and personal property due June 5 and December 5. Sales tax 5.3% Everywhere-else tier - notably NOT in the Central Virginia 6.0% region despite Charlottesville-MSA membership and bordering live Goochland (6.0%). Charlottesville-MSA Piedmont county southeast of Charlottesville; county seat Palmyra (unincorporated); anchored by the Lake Monticello community and the Zion Crossroads I-64 corridor. Borders live Albemarle, Louisa, Goochland, Cumberland, and Buckingham. Commissioner of the Revenue 434-591-1940, 34 Palmyra Way, Palmyra VA 22963. Current-year PPTRA % pending confirmation.
- Greene County Tax Rates County real estate tax $0.70 per $100 per the county Tax Rates page (the Department of Taxation TY2025 survey lists the rounded $0.69 - confirm current adopted cents), assessed at 100% fair market value; mobile homes taxed at the real estate rate. Tangible personal property (vehicle) tax $4.00 per $100 (county + Department of Taxation TY2025); utility trailers and boats are non-taxable. Machinery and Tools $2.50; Business Personal Property $4.00; Merchants' Capital $0.00 (not levied). Local meals tax 4% and lodging tax 8% (separate from sales tax). County seat Stanardsville levies no separate town tax (Department of Taxation Table 3). Real estate and personal property due June 5 and December 5; business filing (Form 762) May 1. Sales tax 5.3% Everywhere-else tier - notably NOT in the Central Virginia 6.0% region despite Charlottesville-MSA membership. Charlottesville-MSA Piedmont county at the foot of the Blue Ridge; gateway to Shenandoah National Park and Skyline Drive. Borders live Madison, Orange, Albemarle, Rockingham, and Page. Commissioner of the Revenue 434-985-5211, 15 Ford Avenue, Stanardsville VA 22973. Proration rule, current-year PPTRA %, and specific penalty/interest pending confirmation.
- Madison County Tax Rates County real estate tax $0.51 per $100 verified directly with the county 2025 Tax Rates page (matches Department of Taxation TY2025), assessed at 100% fair market value; general reassessment every six years. Personal-use vehicles and trailers $3.40 per $100 (a higher class than the $3.10 general tangible personal property rate); motor coaches seating 30+ $1.77. Machinery and Tools $1.67; Merchants' Capital $0.86 (rare nonzero - Madison is one of a minority of VA counties still levying it). Vehicles assessed at 100% fair market value as of January 1 using the J.D. Power (formerly NADA) Official Valuation Guide. Personal property is NON-PRORATING (located in the county on January 1 = taxed for the full year). Town of Madison adds RE +$0.083 (Department of Taxation Table 3). Real estate due June 5 and December 5; annual personal property due December 5; Form 762 due May 1. Sales tax 5.3% Everywhere-else tier. Rural Piedmont county west of Culpeper in the Rappahannock-Rapidan region; gateway to Shenandoah National Park and Old Rag Mountain. Borders live Culpeper, Orange, Greene, Page, and Rockingham. Commissioner of the Revenue 540-948-4421; Treasurer 410 North Main Street, Madison VA 22727. Current-year PPTRA % and specific penalty/interest pending confirmation.
- Amelia County Tax Rates County real estate tax $0.46 per $100 (Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. General tangible personal property (vehicle) tax $4.25 per $100 (personal-use vehicle rate may differ). Machinery and Tools $1.50; Merchants' Capital $0.00 (not levied). Amelia has no incorporated towns (Amelia Court House is unincorporated), so there is no town overlay anywhere in the county. Taxes are billed once a year, due November 1 (Code of Amelia County / county Treasurer); 10% penalty (or $10 minimum) and 10% annual interest. Sales tax 5.3% Everywhere-else tier - notably NOT in the Central Virginia 6.0% region despite Richmond-MSA membership. Central Virginia Piedmont county southwest of Richmond on US-360; six live adjacents (Chesterfield, Powhatan, Cumberland, Prince Edward, Nottoway, Dinwiddie). The county website returned an access error to automated tools June 2026; current-year PPTRA %, personal-use vehicle rate, and reassessment cycle pending confirmation.
- Brunswick County Tax Rates County real estate tax $0.50 per $100 (Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. General tangible personal property (vehicle) tax $3.75 per $100 (personal-use vehicle rate may differ). Machinery and Tools $3.40 (notably high for a rural county); Merchants' Capital $0.00 (not levied). Town real estate overlays (Department of Taxation Table 3): Brodnax +$0.370 (shared with Mecklenburg), Alberta +$0.350, Lawrenceville (county seat) +$0.280. Real estate and personal property due December 5 (county Treasurer). Sales tax 5.3% Everywhere-else tier - NOT in the 6.3% Southside regional group. Southside county on the NC border (US-58/I-85); county seat Lawrenceville; includes part of Lake Gaston; four live adjacents (Mecklenburg, Lunenburg, Nottoway, Dinwiddie). Commissioner of the Revenue 228 N. Main Street, Lawrenceville VA 23868, 434-848-3107. The county website is bot-protected and returned an access error June 2026; penalty/interest terms, current-year PPTRA %, personal-use vehicle rate, and reassessment cycle pending confirmation.
- Greensville County Tax Rates County real estate tax $0.67 per $100 (Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. General tangible personal property (vehicle) tax $5.00 per $100 - among the highest in Virginia (personal-use vehicle rate may differ). Machinery and Tools $4.00 (high for a rural county); Merchants' Capital $0.00 (not levied). Town real estate overlay (Department of Taxation Table 3): Jarratt, Greensville portion +$0.140 (shared with Sussex). Real estate and personal property due December 5 (county tax-deadlines page, corroborated). Assessment uses the J.D. Power Clean Trade-In value; PPTRA car-tax relief requires annual certification. Sales tax 5.3% Everywhere-else tier - NOT in the 6.3% Southside regional group. Southside county on the NC border at the I-95/US-58 junction; geographically encloses the independent City of Emporia (county seat); two live adjacents (Brunswick, Dinwiddie). Commissioner of the Revenue 1781 Greensville County Circle Room 132, Emporia VA 23847, 434-348-4227. The county website returned an access error to automated tools June 2026; penalty/interest terms, current-year PPTRA %, personal-use vehicle rate, and reassessment cycle pending confirmation.
- City of Emporia Tax Rates City real estate tax $0.92 per $100 (Virginia Department of Taxation TY2025 survey Cities table), assessed at 100% fair market value. General tangible personal property (vehicle) tax $5.00 per $100 (personal-use vehicle rate may differ). Machinery and Tools $5.00; Merchants' Capital $0.00 (not levied). The city PRORATES motor vehicles; personal property bills are mailed in June and due July 1 (verified ci.emporia.va.us); motor vehicles, trailers, boats, and motors are assessed as of January 1; handicapped-equipped vehicles with disabled plates are exempt. Sales tax 5.3% Everywhere-else tier. Independent city (county-equivalent) at the I-95/US-58 junction, county seat of and geographically enclosed by Greensville County; a separate tax jurisdiction. Commissioner of the Revenue 201 South Main Street, Emporia VA 23847, 434-634-3332. Current-year PPTRA %, personal-use vehicle rate, real estate due dates, and penalty/interest terms pending confirmation.
- Southampton County Tax Rates County real estate tax $0.71 per $100 (Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. General tangible personal property (vehicle) tax $5.00 per $100 - among the highest in Virginia (personal-use vehicle rate may differ). Machinery and Tools $2.40; Merchants' Capital $0.50 (non-zero - uncommon among Virginia counties). Six incorporated towns add real estate overlays (Department of Taxation Table 3): Courtland (county seat, +$0.140), Boykins (+$0.170), Branchville (+$0.180), Capron (+$0.030), Ivor (+$0.100), Newsoms (+$0.104). The county PRORATES motor vehicles monthly and assesses them on the N.A.D.A. loan value (distinctive - loan value, not clean trade-in). Personal property filing deadline March 15; personal property due December 5; late penalty the greater of 10% or $10. Sales tax 6.0% - Hampton Roads regional sales tax district (4.3% state + 1.0% local + 0.7% regional). Western Tidewater county on the NC border; geographically encloses the independent City of Franklin (county-equivalent); live adjacents Isle of Wight, Suffolk, Greensville. Commissioner of the Revenue 757-653-3030; county seat Courtland. The county website returned an access error to automated tools June 2026; real estate due date, current-year PPTRA %, personal-use vehicle rate, interest terms, and reassessment cycle pending confirmation.
- City of Franklin Tax Rates City real estate tax $1.03 per $100 (Virginia Department of Taxation TY2025 survey Cities table), assessed at 100% fair market value; parcels in the Franklin Downtown Taxing District pay an additional +$1.27 per $100 (Department of Taxation Table 5, combined $2.30). General tangible personal property (vehicle) tax $4.50 per $100 (personal-use vehicle rate may differ). Machinery and Tools $2.00; Merchants' Capital $0.00 (not levied). The city PRORATES motor vehicles; personal property is billed once a year and due December 5. Sales tax 6.0% - Hampton Roads regional sales tax district (4.3% state + 1.0% local + 0.7% regional). Independent city (county-equivalent) in Western Tidewater, geographically enclosed by Southampton County; distinct from Franklin County near Roanoke. Commissioner of the Revenue Selenia R. Boone, 207 West 2nd Avenue, Franklin VA 23851, 757-562-8547. The city website returned an access error to automated tools June 2026; real estate due dates, current-year PPTRA %, personal-use vehicle rate, vehicle assessment guide, and penalty/interest terms pending confirmation.
- Sussex County Tax Rates County real estate tax $0.53 per $100 (Virginia Department of Taxation TY2025 survey, corroborated by the county Treasurer), assessed at 100% fair market value. General tangible personal property (vehicle) tax $4.85 per $100 (personal-use vehicle rate may differ). Machinery and Tools $2.43; Merchants' Capital $1.00 (non-zero - among the higher county rates in Virginia). Four incorporated towns add real estate overlays (Department of Taxation Table 3): Jarratt (+$0.140, shared with Greensville), Stony Creek (+$0.060), Wakefield (+$0.120), Waverly (+$0.250). The county is NON-PRORATING - personal property owned January 1 is taxed for the full year, with no refund on sale or move. Real estate and personal property are both due December 5; personal property filing deadline May 1; late penalty 10%, interest 8% per year after June 30. Vehicle license tax $25/vehicle, $15/motorcycle. Sales tax 5.3% Everywhere-else tier. Crater/Southside county between the Nottoway and Blackwater rivers; live adjacents Surry, Prince George, Dinwiddie, Greensville, Southampton, Isle of Wight. Commissioner of the Revenue Ellen G. Boone, 15074 Courthouse Road, Sussex VA 23884, 434-246-1022. Current-year PPTRA %, personal-use vehicle rate, vehicle valuation guide, and reassessment cycle pending confirmation.
- Surry County Tax Rates County real estate tax $0.71 per $100 (Virginia Department of Taxation TY2025 survey, corroborated by the Commissioner of the Revenue), assessed at 100% fair market value. General tangible personal property (vehicle) tax $3.75 per $100 (personal-use vehicle rate may differ). Machinery and Tools $1.00; Merchants' Capital $0.00 (not levied). Two incorporated towns add real estate overlays (Department of Taxation Table 3): Claremont (+$0.050) and Dendron (+$0.050); the Town of Surry levies $0.00. Vehicles are assessed at 100% of the N.A.D.A. loan value (current-year January edition, with a four-wheel-drive add-on and a high-mileage discount to a 40% floor, proof due March 1). The county is NON-PRORATING - a vehicle owned January 1 is taxed for the full year, and a vehicle purchased after January 1 is taxed the following year. Real estate due December 5; personal property carries a June 5 due date (the county has granted extensions in recent years); tangible personal property filing March 1, business property May 1; late penalty 5% (lower than typical), interest 10% per year. Vehicle license fee $20/vehicle, $10/motorcycle. Sales tax 5.3% Everywhere-else tier (not Hampton Roads, despite the James River location). James River / Crater county connected to the Historic Triangle by the Jamestown-Scotland Ferry; home of the Surry nuclear station and Bacon's Castle; live adjacents Sussex, Prince George, Isle of Wight, James City. Commissioner of the Revenue Jonathan F. Judkins, MCR, 45 School Street, Surry VA 23883, 757-294-5225. Current-year PPTRA %, personal-use vehicle rate, exact current-year personal property due date, and reassessment cycle pending confirmation.
- City of Poquoson Tax Rates City real estate tax $1.14 per $100 effective July 1, 2025 (published directly by the city; matches Virginia Department of Taxation TY2025 Cities table), assessed at 100% fair market value and billed on a fiscal-year basis - first half due December 5, second half June 5. Vehicles, motorcycles, and trailers $4.15 per $100 (verified directly); RVs $1.50; boats $0.00001 (effectively zero); mobile homes $1.14; Machinery and Tools and Merchants' Capital both $0.00 (not levied). PPTRA relief 41.0% on the first $20,000 of a qualifying personal-use vehicle's value - published directly on the city's PPTR Calculator page - with 100% relief for vehicles valued $1,000 or less. Vehicles PRORATED by months owned, assessed from the NADA Official Used Car Guide (January edition); personal property due June 5 + December 5 with quarterly supplemental bills; penalty 2% then 10% (minimum $10), interest 10% per year. Sales tax 6.0% - Hampton Roads regional sales tax district. Independent city (county-equivalent) on the Virginia Peninsula, surrounded landside by York County (which is in the separate 7.0% Historic Triangle sales region) - completes coverage of all eight Hampton Roads cities. Commissioner of the Revenue, 500 City Hall Avenue, Poquoson VA 23662, 757-868-3020. Vehicle license fee, real-estate-specific penalty schedule, and reassessment cycle pending confirmation.
- Clarke County Tax Rates County real estate tax $0.451 per $100 (Virginia Department of Taxation TY2025 survey - among the lowest in the region), assessed at 100% fair market value on a four-year reassessment cycle, current reassessment effective 2025. General tangible personal property (vehicle) tax $4.496 per $100 (personal-use vehicle rate may differ). Machinery and Tools $2.00; Merchants' Capital $0.00 (not levied). Two incorporated towns add overlays (Department of Taxation Table 3, corroborated at berryvilleva.gov): Berryville (county seat; RE +$0.139, PP +$1.25, M&T +$1.30) and Boyce (RE +$0.025, PP +$0.60). Vehicles are assessed at NADA TRADE-IN value (distinctive - below the loan/retail bases most localities use), with high-mileage adjustments if proof is provided by February 1, and are PRORATED - any period over two weeks counts as a full month. PPTRA relief varies year to year (the county divides Virginia's block grant by eligible vehicles) and is not published in advance. County real estate and personal property both due June 5 + December 5. Sales tax 5.3% Everywhere-else tier - NOT in the Northern Virginia 6.0% region despite bordering Loudoun. Northern Shenandoah Valley horse-country county; live adjacents Frederick, Warren, Loudoun, plus the City of Winchester nearby. Treasurer 540-955-5160, 101 Chalmers Court, Berryville VA 22611; Commissioner of the Revenue 540-955-5108. Current-year PPTRA %, personal-use vehicle rate, penalty/interest terms, vehicle license fee, and county-published rate corroboration pending confirmation.
- Wythe County Tax Rates County real estate tax $0.51 per $100 (confirmed on the county Commissioner of the Revenue FAQ; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value on a five-year general reassessment cycle. Personal property (vehicle) tax $2.22 per $100 - verified directly on the county FAQ (boats and airplanes also $2.22; mobile homes at the $0.51 real estate rate). Machinery and Tools $1.50; Merchants' Capital $0.56. Two incorporated towns add overlays (Department of Taxation Table 3): Wytheville (county seat; RE +$0.20, PP +$0.38, M&T +$0.33) and Rural Retreat (RE +$0.171, PP +$0.45, M&T +$0.15); three small real-estate-only special districts (Department of Taxation Table 4). Vehicles assessed at NADA January-issue AVERAGE LOAN value. Real estate and personal property both due December 5; tangible personal property filing May 1. Elderly/disabled real estate relief (apply Feb 1-Apr 30, up to $250); land-use program (apply Nov 1). Sales tax 5.3% Everywhere-else tier (county FAQ confirms). Southwest Virginia I-81/I-77 crossroads county; live adjacents Pulaski, Carroll, and Smyth. Commissioner of the Revenue Adam Linkous, 290 South Sixth Street Suite 275, Wytheville VA 24382, 276-223-6015; Treasurer 276-223-6070. Current-year PPTRA %, vehicle proration treatment, penalty/interest terms, and vehicle license fee pending confirmation.
- Smyth County Tax Rates County real estate tax $0.59 per $100 for 2025 (confirmed on the county Real Estate page; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value on a four-year reassessment cycle, most recent effective January 1, 2024 (next 2028). Personal property (vehicle) tax $2.30 per $100 - verified directly on the county Personal Property page (airplanes $1.40; mobile homes at the $0.59 real estate rate). Machinery and Tools $1.55; Merchants' Capital $0.40. Three incorporated towns add overlays (Department of Taxation Table 3): Marion (county seat; RE +$0.15, PP +$0.40, M&T +$0.40), Chilhowie (RE +$0.17), and Saltville (RE +$0.22, shared with Washington County). Vehicles assessed using J.D. Power pricing guidelines with a high-mileage adjustment. The county is NON-PRORATING - property owned January 1 is taxed for the full year. Real estate and personal property bills issued by October, both due December 5. A 100% service-connected disabled veteran receives a one-vehicle exemption. Sales tax 5.3% Everywhere-else tier. Southwest Virginia I-81 county (Marion county seat, Hungry Mother State Park); live adjacents Wythe and Washington. Commissioner of the Revenue, 121 Bagley Circle Suite 100, Marion VA 24354, 276-782-4040; Treasurer 109 West Main Street Suite G024, Marion, 276-782-4059. Current-year PPTRA % and penalty/interest terms pending confirmation.
- Grayson County Tax Rates County real estate tax $0.58 per $100 (confirmed on the county Treasurer's Office page; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. Personal property (vehicle) tax $2.25 per $100 - verified directly on the county Treasurer's Office page. Machinery and Tools $1.75; Merchants' Capital $6.70 - among the highest merchants' capital rates in Virginia; a transient occupancy tax of 8% also applies. Personal property is due June 5 (earlier than most Virginia counties) and real estate is due December 5; a 5% penalty is added the day after each due date with 10% annual interest. Business personal property reports due March 15. Sales tax 5.3% Everywhere-else tier. Blue Ridge Highlands county on the North Carolina border in far southwest Virginia (county seat Independence; incorporated towns Fries and Troutdale; Mount Rogers - the highest point in Virginia - and Grayson Highlands State Park); partly surrounds the live City of Galax; live adjacents Carroll, Wythe, Smyth, and Washington. Treasurer Sarah Hash-Trimble, 129 Davis Street Suite 205, P.O. Box 127, Independence VA 24348, 276-773-2371; Commissioner of the Revenue Jessica Vaughan, 129 Davis Street Room 203, 276-773-2381. Current-year PPTRA %, vehicle assessment guide and ratio, general-reassessment cycle, mobile-home and boat rates, vehicle license fee, elderly/disabled relief thresholds, and incorporated-town rate overlays pending confirmation.
- Tazewell County Tax Rates County real estate tax $0.58 per $100 (confirmed by the county Commissioner of the Revenue and Treasurer; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value on a six-year general reassessment cycle. Personal property (vehicle) tax $2.00 per $100 - verified directly by the county Treasurer (NADA Blue Book value as of January 1; mobile homes at the $0.58 real estate rate). Machinery and Tools $2.00; Merchants' Capital $4.30 (among the higher rates in Virginia). Five incorporated towns add overlays (Department of Taxation Table 3): Bluefield (RE +$0.188), Cedar Bluff (RE +$0.190), Pocahontas (RE +$0.450), Richlands (RE +$0.190), and the Town of Tazewell (RE +$0.290). Vehicles assessed at NADA Eastern Edition LOAN value (four-wheel drive added; high-mileage discount form due May 1). Real estate billed in two halves due June 5 and December 5; personal property due December 5; a 10% penalty and 10% annual interest apply after each due date. Elderly relief (65+, $40,000 income and $100,000 net-worth limits, $300 maximum, apply by March 1) and disabled-veteran relief; $20 vehicle license fee (county decal eliminated). Sales tax 5.3% Everywhere-else tier. Appalachian coalfield county of far southwest Virginia (county seat Town of Tazewell; Bluefield and Richlands); live adjacent Smyth, mutually adjacent Russell. Commissioner of the Revenue David R. Anderson, 135 Court Street Suite 301, Tazewell VA 24651, 276-385-1235; Treasurer 276-385-1300. Current-year PPTRA % and vehicle proration policy pending confirmation.
- Russell County Tax Rates County real estate tax $0.579 per $100 (confirmed on the county Treasurer's tax-rates listing; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. Personal property (vehicle) tax $1.95 per $100 - verified directly on the county Treasurer's tax-rates listing (mobile homes at the $0.579 real estate rate). Machinery and Tools $1.95; Merchants' Capital $0.65. Three incorporated towns add overlays (Department of Taxation Table 3): Lebanon (county seat; RE +$0.10, PP +$0.66, M&T +$0.75), Cleveland (RE +$0.15, PP +$0.50), and Honaker (RE +$0.25). The county is NON-PRORATING - property owned, or residency held, on January 1 is taxed for the full year (stated twice on the Commissioner of the Revenue FAQ). Personal property due November 25; real estate first half due May 25; personal property returns due May 1. Tax relief for residents 65+ and the permanently disabled (apply January 1 to March 1); Tax Relief for Veterans; coal, gas, and oil severance taxes administered by the Commissioner of the Revenue. Sales tax 5.3% Everywhere-else tier. Clinch Valley coalfield county of southwest Virginia (county seat Lebanon); mutually adjacent Tazewell, live adjacents Washington and Smyth. Commissioner of the Revenue, 137 Highland Drive, Lebanon VA 24266, 276-889-8018; Treasurer Alicia McGlothlin, 137 Highland Drive Suite B, 276-889-8028. Vehicle assessment guide, current-year PPTRA %, general-reassessment cycle, second-half real estate due date, and penalty/interest terms pending confirmation.
- Wise County Tax Rates County real estate tax $0.69 per $100 for 2026 (confirmed on the county Treasurer's Property Taxes page; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. Personal property (vehicle) tax $1.79 per $100 for 2026 - verified directly on the county Commissioner of the Revenue's Personal Property page (mobile homes at the $0.69 real estate rate). Machinery and Tools $1.55; Merchants' Capital $1.27. Vehicles valued at 100% market value using the J.D. Power (formerly NADA) clean loan value. Six incorporated towns add real estate overlays (Department of Taxation Table 3): the Town of Wise (county seat; +$0.315), Appalachia (+$0.530), Pound (+$0.445), Big Stone Gap (+$0.440), Coeburn (+$0.200), and St. Paul (+$0.200); the independent city of Norton, enclosed by the county, sets its own rates. The county is NON-PRORATING - ownership on January 1 sets the full-year liability. Both real estate and personal property are billed in two halves due June 10 and November 10; a 10% penalty is added June 11 and November 11 with interest from July 1 and December 1. Disabled-veteran exemption and PPTRA relief; coal (2%), gas (3%), and oil (0.5%) severance license taxes. Sales tax 5.3% Everywhere-else tier. Appalachian coalfield county of far southwest Virginia (county seat Town of Wise; Big Stone Gap, Appalachia, Coeburn); live adjacent Russell, mutually adjacent Scott. Commissioner of the Revenue, 206 East Main Street Rooms 224 & 226, Wise VA 24293, 276-328-3556; Treasurer, 260 East Main Street Room 240, 276-328-4077. Current-year PPTRA %, general-reassessment cycle, and business filing deadline pending confirmation.
- Scott County Tax Rates County real estate tax $0.77 per $100 (Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. Personal property (vehicle) tax $1.65 per $100; Machinery and Tools $1.15; Merchants' Capital $0.72. Five incorporated towns add real estate overlays (Department of Taxation Table 3): Gate City (county seat; +$0.330), Weber City (+$0.200), Clinchport (+$0.150), Dungannon (+$0.120), and Nickelsville (+$0.110); the Town of Duffield levies no separate rate. The county is NON-PRORATING - residency or ownership on January 1 sets the full-year liability (verified directly on the Commissioner of the Revenue FAQ). Business tangible personal property (Form 762) due May 1, or with a 30-day extension requested in writing before May 1. Real estate tax relief up to $200 for homeowners 65+ or totally and permanently disabled; 100% disabled-veteran exemption (primary residence + one acre + one vehicle); meals, transient, and mineral taxes administered by the Commissioner of the Revenue. Sales tax 5.3% Everywhere-else tier. Far southwest Virginia county in the Kingsport-Bristol metro (county seat Gate City; Natural Tunnel State Park); mutually adjacent Wise, live adjacents Russell and Washington. Commissioner of the Revenue Tammy Tiller, 190 Beech Street Suite 206, Gate City VA 24251, 276-386-7692; Treasurer Kevin Helms, 276-386-7742. Vehicle valuation guide, real estate and personal property payment due dates, penalty/interest terms, current-year PPTRA %, and general-reassessment cycle pending confirmation.
- Lee County Tax Rates County real estate tax $0.69 per $100 (set June 2025 by the Board of Supervisors; confirmed on the county Commissioner of the Revenue and Treasurer pages; the Virginia Department of Taxation TY2025 survey listed $0.740 before the January 1, 2025 reassessment), assessed at 100% fair market value. Personal property (vehicle) tax $1.95 per $100 - verified directly on the county pages and matching the Department of Taxation survey (boats, motorcycles, trailers, and RVs also $1.95; aircraft $0.10; mobile homes at the $0.69 real estate rate). Machinery and Tools $2.00; Business Personal Property $2.00; Merchants' Capital $1.41. Two incorporated towns add overlays (Department of Taxation Table 3): Jonesville (county seat; RE +$0.350, PP +$0.250) and Pennington Gap (RE +$0.210, PP +$0.250, M&T +$0.250). The county is NON-PRORATING - ownership on January 1 sets the full-year liability (verified on both the Commissioner of the Revenue and Treasurer pages). Vehicles valued by recognized pricing guides with a J.D. Power high-mileage discount; six-year general reassessment effective January 1, 2025; hybrid schedule (rates effective January 1, billed on a fiscal-year basis, real estate owner of record as of July 1). Real estate relief up to $200 for homeowners 65+ or totally and permanently disabled; 100% disabled-veteran real estate exemption (residence + one acre, with surviving-spouse benefit) and a one-vehicle exemption. Vehicle license fees (cars $35.00, trucks $40.75, motorcycles $28.75, mopeds $20.25, trailers $18.00-$35.00). Sales tax 5.3% Everywhere-else tier. Westernmost county in Virginia, Cumberland Gap region (county seat Jonesville; Pennington Gap); borders live Wise and live Scott. Commissioner of the Revenue Christopher R. Jones, P.O. Box 96, Jonesville VA 24263, 276-346-7722; Treasurer Nathan P. Cope, 33640 Main Street Suite 106, 276-346-7716. Real estate and personal property due dates, penalty/interest terms, and current-year PPTRA % pending confirmation.
- City of Norton Tax Rates City real estate tax $0.90 per $100 (confirmed on the city Treasurer's Taxes page; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value. Personal property (vehicle) tax $2.05 per $100 - verified directly on the city Commissioner of the Revenue's Personal Property page and the Treasurer's Taxes page (same rate for automobiles, trucks, RVs, motorcycles, boats, and trailers). Machinery and Tools $2.05; Merchants' Capital not levied ($0.00). The city is NON-PRORATING - personal property, mobile homes, and business equipment taxes are not prorated. Vehicles assessed using the NADA Official Used Car Guide at clean trade-in value (mobile homes via the Wingate Appraisal Guide). Real estate due May 15 and October 15; personal property due October 15. Military and full-time-student vehicle exemptions; meals tax 8.5%, transient (lodging) tax 7%, cigarette tax $0.40 per pack. Sales tax 5.3% Everywhere-else tier. Independent city (county-equivalent) completely surrounded by live Wise County in far southwest Virginia - the smallest city by population in the Commonwealth, but the commercial hub of the coalfield region. Commissioner of the Revenue, 276-679-0031; Treasurer, 618 Virginia Avenue NW, Norton VA 24273, 276-679-1160. Current-year PPTRA %, exact mobile-home rate, elderly/disabled and veteran real estate relief, reassessment cycle, and real estate and personal property penalty/interest terms pending confirmation.
- City of Galax Tax Rates City real estate tax $0.92 per $100, based on 100% assessment (confirmed directly on the city Commissioner of the Revenue's page). Personal property (vehicle) tax $2.25 per $100, also at 100% assessment; mobile homes taxed separately at $1.00 per $100; Machinery and Tools $1.60 per $100 assessed at 50% of cost (an effective rate of about $0.80). A vehicle license fee is added to the personal property bill ($25 motor vehicle decal, $37 commercial tractor/trailer, $20 motorcycle). Personal property is due December 5. Sales tax 5.3% Everywhere-else tier. Independent city (county-equivalent) in the Blue Ridge Highlands of far southwest Virginia, bordered by and nearly surrounded by live Carroll County and live Grayson County - the "World Capital of Old-Time Mountain Music" and home of the Galax Old Fiddlers' Convention, and the retail and medical hub for the surrounding mountain counties. Commissioner of the Revenue Rene' H. Funk, 111 E. Grayson Street, Galax VA 24333, 276-236-2528. Merchants' capital rate, current-year PPTRA %, real estate due dates, reassessment cycle, vehicle assessment guide, penalty/interest terms, business filing deadline, Treasurer contact, and elderly/disabled relief thresholds pending confirmation.
- Alleghany County Tax Rates County real estate tax $0.49 per $100 (confirmed on the county Commissioner of the Revenue's tax-rates page; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value; mobile homes taxed at the same $0.49 rate. Personal property (vehicle) tax $2.98 per $100 - verified directly on the county Commissioner of the Revenue's page, assessed at 100% NADA value. Machinery and Tools $2.98 (same as personal property); Merchants' Capital not levied ($0.000). Both real estate and personal property are due December 5; the personal property and business-property filing deadline is May 1, the business license deadline is March 1, and elderly/disabled tax relief applications are due July 1. Two incorporated towns add overlays (Department of Taxation Table 3): Clifton Forge (RE +$0.165, PP +$3.650, M&T +$3.650, MC +$3.650) and Iron Gate (RE +$0.100, PP +$0.500, M&T +$0.500). Sales tax 5.3% Everywhere-else tier. Mountain county of far western Virginia - "Virginia's Western Gateway" in the Alleghany Highlands, nearly half national forest, on the Jackson River; surrounds the independent City of Covington (a separate tax jurisdiction; the county offices are located in Covington); live adjacents Botetourt and Rockbridge, with Roanoke County nearby. Treasurer 9212 Winterberry Avenue, Covington VA 24426, 540-863-6630. Current-year PPTRA %, late-payment penalty/interest terms, general-reassessment cycle, vehicle license fee, elderly/disabled relief thresholds, and incorporated-town effective combined rates pending confirmation.
- City of Covington Tax Rates City real estate tax $0.85 per $100 (Virginia Department of Taxation TY2025 survey - the canonical statewide source reported by the city Commissioner of the Revenue), assessed at 100% fair market value. Personal property (vehicle) tax $3.08 per $100; Machinery and Tools $2.76; Merchants' Capital not levied ($0.000). Real estate and personal property are each billed twice a year and due June 5 and December 5 (confirmed directly on the city Treasurer's page); payment in person, by mail to P.O. Box 878, by drop box at City Hall, or online with a 3% convenience fee. Sales tax 5.3% Everywhere-else tier. Independent city (county-equivalent) in the Alleghany Highlands of far western Virginia, on the Jackson River and completely surrounded by live Alleghany County (whose government offices sit within the city); the commercial and service hub for "Virginia's Western Gateway," with the Jackson River Scenic Trail trailhead minutes from downtown. Treasurer Gisela Roldan, 333 W Locust Street / P.O. Box 878, Covington VA 24426, 540-965-6340; Commissioner of the Revenue Cathy Kimberlin, 540-965-6352. Current-year PPTRA %, vehicle-specific assessment rate and guide, penalty/interest terms, reassessment cycle, business filing deadline, vehicle license fee, elderly/disabled relief thresholds, and direct city-published confirmation of the rate figures pending.
- Giles County Tax Rates County real estate tax $0.68 per $100 (confirmed on the county Commissioner of the Revenue's and Treasurer's calendar-year-2025 pages; matches Virginia Department of Taxation TY2025 survey), assessed at 100% fair market value; mobile homes and the public service levy taxed at the same $0.68 rate. Motor vehicle (car) tax $2.02 per $100 - a separate, lower rate than the general tangible personal property rate of $2.05 per $100 (verified directly on the county pages). Machinery and Tools $2.05; Merchants' Capital $0.86; interstate transport vehicles over 10,000 lbs $1.12; a qualified disabled veteran's vehicle $0.005. A $20.00 vehicle decal fee ($7.50 motorcycle) applies. Real estate is billed in two halves due June 5 and December 5; personal property is due December 5; a 10% penalty and 10% annual interest apply to late payments. Sales tax 5.3% Everywhere-else tier. New River Valley county of southwestern Virginia (county seat Pearisburg; towns Narrows, Pembroke, Rich Creek, Glen Lyn; New River, Cascades Falls, Mountain Lake, Appalachian Trail); live adjacents Montgomery and Pulaski, with the City of Radford and Wythe County nearby. Commissioner of the Revenue 130 North Main Street, Pearisburg VA 24134, 540-921-1330; Treasurer Angela L. Higginbotham, 540-921-3321, online portal treasurer.gilescounty.org. Current-year PPTRA %, vehicle assessment guide, general-reassessment cycle, business filing deadline, elderly/disabled relief thresholds, and incorporated-town rate overlays pending confirmation.
- Rappahannock County Tax Rates County real estate tax $0.63 per $100 ($0.56 general real estate plus a $0.07 fire and rescue levy), assessed at 100% fair market value. Personal property (vehicle) tax $3.80 per $100 ($3.60 plus a $0.20 fire and rescue levy). The county does not levy a machinery and tools tax or a merchants' capital tax (both $0.00); it does levy a 4% lodging (transient occupancy) tax and a 4% meals tax. Real estate and personal property are both due December 5; a 10% penalty is added December 6 with 10% annual interest. County tax does not apply within the Town of Washington (which sets its own rates). Sales tax 5.3% Everywhere-else tier (borders but is not part of the Northern Virginia transportation district). Affluent rural Blue Ridge Piedmont county in northern Virginia (county seat the Town of Washington - the original "Little Washington", home of the Inn at Little Washington; village Sperryville; western edge is Shenandoah National Park); all five neighbors are live - Fauquier, Culpeper, Madison, Page, and Warren. Commissioner of the Revenue Mary Graham, 262 Gay Street, Washington VA 22747, 540-675-5370. Direct re-capture of the county rate page (the county website blocks automated access), current-year PPTRA %, vehicle assessment guide and license fee, general-reassessment cycle, business filing deadline, Treasurer contact, and elderly/disabled relief thresholds pending confirmation.
- Buchanan County Tax Rates County real estate tax $0.39 per $100 (confirmed on the county Treasurer page; matches Virginia Department of Taxation TY2025 survey) - among the lowest real estate rates in Virginia, reflecting the county's coal and mineral tax revenue; assessed at 100% fair market value. Personal property (vehicle) tax $1.95 per $100 - verified directly on the county Treasurer page, assessed at NADA Loan Value. Machinery and Tools $1.95 (valued at 100% of original cost the first year, declining 10% per year to a 50% floor); Merchants' Capital $2.00; separate mineral tax $0.39. Both real estate and personal property are due December 5. Six-year countywide general reassessment. The Town of Grundy (county seat) adds overlays (Department of Taxation Table 3): RE +$0.220, PP +$0.500, M&T +$0.500, MC +$0.500. Elderly/disabled real estate and personal property relief; 100% service-connected disabled-veteran real estate and personal property exemptions (with surviving-spouse benefit) and an armed-forces killed-in-action surviving-spouse real estate exemption; coal, gas, and mineral severance and annual mineral license. Sales tax 5.3% Everywhere-else tier. Far southwest Virginia coalfield county on the Kentucky and West Virginia borders (county seat Grundy; Appalachian School of Law); borders live Tazewell, live Russell, and live Dickenson. Commissioner of the Revenue A. Ruth Horn, 4447 Slate Creek Road, P.O. Box 1042, Grundy VA 24614, 276-935-6542; Treasurer Lonnie Keith Boyd, P.O. Box 1056, 276-935-6551. Current-year PPTRA %, vehicle proration policy, penalty/interest terms, vehicle license fee, elderly/disabled relief thresholds, next reassessment year, and business filing deadline pending confirmation.
- Dickenson County Tax Rates County real estate tax $0.52 per $100 (Virginia Department of Taxation TY2025 survey; the county does not publish its rate schedule online - pending corroboration against the county levy sheet), assessed at 100% fair market value. Personal property (vehicle) tax $1.85 per $100; Machinery and Tools $1.85; Merchants' Capital $10.50 - the highest merchants' capital rate in Virginia. The county is NON-PRORATING - ownership on January 1 sets the full-year liability (stated directly on the Treasurer's tax information page). Real estate is billed in two halves due June 5 and December 5; personal property is due December 5; a 5% penalty plus 10% annual interest applies to late payments. Two incorporated towns add overlays (Department of Taxation Table 3): Clintwood (county seat; RE +$0.150, PP +$0.400, M&T +$0.400) and Haysi (RE +$0.150, PP +$0.400, M&T +$0.400); the Town of Clinchco levies no separate rate. Elderly/disabled real estate and personal property credit (apply with the Commissioner of the Revenue by March 15); coal and natural gas severance and mineral depletion records. Sales tax 5.3% Everywhere-else tier. Far southwest Virginia coalfield county on the Kentucky border (county seat Clintwood; Ralph Stanley bluegrass heritage); borders live Russell, live Wise, and live Buchanan. Commissioner of the Revenue Shelly B. Mullins, County Courthouse, Clintwood VA 24228, 276-926-1646; Treasurer, 818 Happy Valley Drive, P.O. Box 708, Clintwood VA 24228, 276-926-1676. Vehicle assessment guide, current-year PPTRA %, general-reassessment cycle, business filing deadline, and relief income/asset thresholds pending confirmation.
- Charles City County Tax Rates County real estate tax $0.69 per $100, assessed at 100% fair market value. Vehicle / personal property tax $3.75 per $100. Sales tax 6.0% (Central Virginia regional transportation district / Greater Richmond rate - one point above the 5.3% Everywhere-else tier). Small rural county on the north bank of the James River in the Greater Richmond area, between live Henrico County and live New Kent County; the unincorporated county seat is Charles City Court House and the county has no incorporated towns. One of the oldest jurisdictions in the United States (an original 1634 Virginia shire). Current-year PPTRA %, vehicle assessment guide and proration policy, real estate and personal property due dates, machinery and tools / merchants' capital rates, and penalty/interest terms pending confirmation.
- Mathews County Tax Rates County real estate tax $0.62 per $100, assessed at 100% fair market value. Vehicle / personal property tax $3.70 per $100. Sales tax 5.3% Everywhere-else tier - notably NOT in the higher 6.3% group, and unlike neighboring Middle Peninsula localities it remains at the general rate. Small Middle Peninsula county at the tip of the peninsula on the Chesapeake Bay, surrounded by water on three sides; the unincorporated county seat is Mathews Court House, with Gwynn's Island and New Point Comfort lighthouse landmarks. Borders live Gloucester County and sits near in-region Middlesex County. Current-year PPTRA %, vehicle assessment guide and proration policy, real estate and personal property due dates, machinery and tools / merchants' capital rates, and penalty/interest terms pending confirmation.
Texas
- Texas Property Tax & Sales Tax by County How Texas property tax works: county, city, school district, and special districts each set their own rate and the amounts sum by parcel. No state income tax and no annual vehicle property tax. Sales tax caps at 8.25%. Twelve Texas counties are live (Harris County, Dallas County, Tarrant County, Bexar County, Travis County, Williamson County, Collin County, Denton County, Fort Bend County, Montgomery County, El Paso County, Hidalgo County), with more added as data is verified.
- Harris County Tax Rates Harris County's own property tax rate is $0.6241 per $100 (about 0.62%) for 2025; the typical total effective rate across all overlapping taxing units (county, city, school district, and special districts) is roughly 1.62% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Greater Houston; verified from the Texas Comptroller, Harris County, Houston ISD, Harris County Department of Education, the Harris Central Appraisal District, and Census ACS.
- Dallas County Tax Rates Dallas County's own property tax rate is $0.215500 per $100 (about 0.22%) for 2025; the typical total effective rate across all overlapping taxing units (county, city, school district, Parkland Hospital, and Dallas College) is roughly 1.68% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Dallas-Fort Worth; verified from the Dallas Central Appraisal District, adopted City of Dallas and Dallas ISD rates, and Census ACS.
- Tarrant County Tax Rates Tarrant County's own property tax rate is $0.186200 per $100 (about 0.19%) for 2025; the typical total effective rate across all overlapping taxing units (county, city, school district, JPS Health Network, and Tarrant County College) is roughly 1.65% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Fort Worth / Dallas-Fort Worth; verified from the Tarrant County FY2026 adopted budget, each taxing unit's adopted 2025 rate, and Census ACS.
- Bexar County Tax Rates Bexar County's own property tax rate is $0.276331 per $100 (about 0.28%) for 2025; the typical total effective rate across all overlapping taxing units (county, city, school district, University Health, Alamo Colleges, Road and Flood Control, and the San Antonio River Authority) is roughly 1.81% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. San Antonio; verified from the Bexar County Tax Assessor-Collector 2025 tax-rate notice, the City of San Antonio adopted rate, the Bexar Appraisal District, and Census ACS.
- Travis County Tax Rates Travis County's own property tax rate is $0.375845 per $100 (about 0.38%) for 2025; the typical total effective rate across all overlapping taxing units (county, city, school district, Central Health, and Austin Community College) is roughly 1.54% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Greater Austin; verified from the Travis County 2025 tax-rate notice, adopted City of Austin and Austin ISD rates, the Travis Central Appraisal District, and Census ACS.
- Williamson County Tax Rates Williamson County's own property tax rate is $0.413776 per $100 (about 0.41%) for 2025 (general fund plus a farm-to-market/road fund); with no countywide hospital or college district on most bills, the Round Rock stack (~1.68%) is the lowest combined among the covered Texas counties, while the typical total effective rate across all overlapping taxing units is roughly 1.61% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Round Rock / Georgetown / Cedar Park, Greater Austin; verified from the Williamson County 2025 Tax Rates and Exemptions sheet, adopted City of Round Rock and Round Rock ISD rates, the Williamson Central Appraisal District, and Census ACS.
- Collin County Tax Rates Collin County's own property tax rate is $0.149343 per $100 (about 0.15%) for 2025, held flat for a 33rd consecutive year; the typical total effective rate across all overlapping taxing units (county, city, school district, and Collin College) is roughly 1.58% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Plano / Frisco / McKinney, Dallas-Fort Worth; verified from the Collin County adopted 2025 tax-rate notice, the Collin Central Appraisal District rate and exemption table, and Census ACS.
- Denton County Tax Rates Denton County's own property tax rate is $0.185938 per $100 (about 0.19%) for 2025, with no separate countywide hospital or college district; the typical total effective rate across all overlapping taxing units (county, city, and school district) is roughly 1.43% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Denton / Lewisville / Flower Mound, Dallas-Fort Worth; verified from the Denton County 2025 Notice About Tax Rates, the City of Denton and Denton ISD adopted 2025 rates, the Denton Central Appraisal District, and Census ACS.
- Fort Bend County Tax Rates Fort Bend County's own general-fund property tax rate is $0.412 per $100 (about 0.41%) for 2025, plus a small county drainage district ($0.010) and no countywide hospital or college district; the typical total effective rate across all overlapping taxing units (county, city, and school district) is roughly 1.65% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Sugar Land / Missouri City / Katy, Greater Houston; verified from the Fort Bend County 2025 Tax Rate and Exemption worksheet, the City of Sugar Land and Fort Bend ISD adopted 2025 rates, the Fort Bend Central Appraisal District, and Census ACS.
- Montgomery County Tax Rates Montgomery County's own property tax rate is $0.377 per $100 (about 0.38%) for 2025, plus a countywide hospital district (MCHD $0.0473) and Lone Star College across most of the county; the typical total effective rate across all overlapping taxing units (county, city, school district, hospital district, and college) is roughly 1.37% (American Community Survey estimate, not a fixed rate). Sales tax 8.25%. No annual car tax. Conroe / The Woodlands, Greater Houston; verified from the Montgomery County Tax Office Truth-in-Taxation table, Lone Star College, the Montgomery Central Appraisal District, and Census ACS.
- El Paso County Tax Rates El Paso County's own property tax rate is $0.458889 per $100 (about 0.46%) for 2025, plus a countywide hospital district (University Medical Center of El Paso $0.240892) and El Paso Community College ($0.103563); on a City of El Paso / El Paso ISD parcel the nominal combined rate is about 2.64% (the highest among covered Texas counties), while the typical total effective rate is roughly 1.73% (American Community Survey estimate, not a fixed rate). Unlike most Texas counties, El Paso levies a 0.5% county sales tax; combined sales tax 8.25%. No annual car tax. Far West Texas; verified from the El Paso County Tax Office consolidated 2025 taxing-entity rates, the City of El Paso adopted rate, the El Paso Central Appraisal District, and Census ACS.
- Hidalgo County Tax Rates Hidalgo County's own property tax rate is $0.575 per $100 (about 0.58%) for 2025, plus a drainage district ($0.1123), South Texas College ($0.162), and the regional South Texas ISD ($0.0492); on a City of McAllen / McAllen ISD parcel the nominal combined rate is about 2.28%, while the typical total effective rate is roughly 1.46% (American Community Survey estimate, not a fixed rate). Hidalgo County levies no county sales tax; combined sales tax 8.25%. No annual car tax. Rio Grande Valley (McAllen / Edinburg / Mission); verified from the Hidalgo County Tax Office 2025 Tax Rate Schedule, the City of McAllen adopted rate, the Hidalgo County Appraisal District, and Census ACS.
Tax Guides
- Tax Guides Hub Central discovery page for all explanatory tax guides on CountyTaxTools - covering how property tax, vehicle tax, and sales tax work across Virginia.
- Virginia Car Tax Explained How Virginia vehicle personal property tax works - tax rates, PPTRA relief, assessment methods, and why bills vary by locality.
- Virginia Property Tax Explained How Virginia real estate tax is calculated - the per $100 assessed value system, 100% fair market value assessment, and rate ranges.
- Virginia Sales Tax Explained The 4-tier Virginia sales tax structure - 5.3% general, 6.0% in three regional transportation districts, 7.0% in the Historic Triangle - and the 1.0% statewide grocery rate.
- Virginia PPTRA Explained Personal Property Tax Relief Act explainer - first-$20,000 model, why relief percentages vary by county, and verified examples from Fairfax (49.0%), Loudoun (28.0%), and Prince William (37.0%).
Tax Comparisons
- Tax Comparisons Hub Central discovery page for all county tax rate comparisons on CountyTaxTools.
- Virginia Car Tax Rates by County Side-by-side vehicle personal property tax rates across 129 Virginia jurisdictions. Rates from $1.55 to $9.00 per $100 with source citations and comparability notes.
- Virginia Property Tax Rates by County Side-by-side real estate (property) tax rates across Virginia jurisdictions, with official source citations and comparability notes.
- Virginia Sales Tax Rates by County Sortable combined sales tax rates across 129 Virginia jurisdictions. Three tiers - 5.3%, 6.0%, and 7.0% - with statutory citations to Virginia Code §§ 58.1-603, 58.1-605, 58.1-603.1, and 58.1-611.1.
- Texas Property Tax Rates by County The 12 covered Texas counties ranked lowest to highest by representative combined property tax rate (Williamson ~1.68% to El Paso ~2.64%), grouped by metro (Greater Houston, Dallas-Fort Worth, Greater Austin, San Antonio, Rio Grande Valley, West Texas), with a typical effective rate and an example bill.
- Williamson vs Travis County Property Tax Greater Austin head-to-head: Round Rock / Georgetown vs Austin. Combined ~1.68% vs ~2.05% with an example bill, effective rates, and the rate-vs-bill nuance.
- Collin vs Denton County Property Tax Dallas-Fort Worth head-to-head: Plano / Frisco vs Denton / Lewisville. Collin's headline rate is lower, but Denton's typical effective rate is lower.
- Fort Bend vs Montgomery County Property Tax Greater Houston head-to-head: Sugar Land / Katy vs Conroe / The Woodlands. Fort Bend's headline rate is a touch lower, but Montgomery's typical bill is much lower.
Virginia Calculators
- All Virginia Tax Calculators Hub page for all three Virginia tax calculators - property tax, vehicle personal property tax, and sales tax.
- Virginia Car Tax Calculator Estimate annual vehicle personal property tax for Fairfax, Loudoun, or Prince William County. Applies PPTRA relief to the first $20,000 of assessed value using each county's current published rate.
- Virginia Property Tax Calculator Estimate annual real estate property tax for all 129 Virginia counties and independent cities. Enter assessed value; calculator applies each jurisdiction's published rate per $100.
- Virginia Sales Tax Calculator Estimate sales tax on a purchase in all 129 Virginia counties and independent cities. Covers all four rate tiers (5.3%, 6.0%, 7.0%) and Virginia's 1.0% statewide qualifying food rate.
Texas Property Tax Tools
- Texas Property Tax Cap Calculator Project next year's taxable value under the 10% homestead appraisal cap for Harris, Dallas, and Tarrant County, with the estimated bill and cap savings.
- Texas Property Tax Protest Calculator Estimate the annual tax savings from protesting your appraised value, plus the May 15 protest and April 30 exemption deadlines.
- Texas Over-65 Property Tax Calculator Estimate property tax for homeowners 65 and older with the $140,000 plus $60,000 over-65 school exemption, and see the school-tax ceiling amount.
- Texas County Tax Comparison Compare the estimated property tax on the same home value across Harris, Dallas, and Tarrant County side by side.
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