Virginia County Tax Rates

How Virginia Local Taxes Work

Real Property Tax

Virginia real property tax is assessed and collected entirely at the local level. Each county and independent city sets its own rate, expressed in dollars per $100 of assessed value. There is no Virginia state property tax and no state-imposed cap on local rates. Assessment methodology, exemption programs, assessment cycles, and payment schedules vary by jurisdiction. Rates in neighboring localities can differ significantly.

Personal Property Tax on Vehicles

Virginia localities levy an annual personal property tax on vehicles registered in their jurisdiction. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide. The J.D. Power (formerly NADA) Clean Trade-In value is the most widely used basis, though localities may use other approved guides or a percentage of original cost when a vehicle is not listed. The tax is calculated per $100 of that assessed value. During periods of significant market volatility, some localities have applied assessment ratios (assessing at a percentage below book value) to provide taxpayer relief. Consult your local Commissioner of the Revenue for the assessment basis and rate currently in effect.

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, reduces the tax on the first $20,000 of assessed value for qualifying personal use vehicles. The mechanism is a fixed state block grant: Virginia distributes $950 million annually among localities, allocated based on a pro rata calculation established from 2005 payment data. Each locality then divides its grant allocation by the total qualifying vehicle value in the jurisdiction to arrive at its annual relief percentage. Because both the local vehicle pool and assessed values change each year, this percentage changes annually. The relief is not a fixed percentage set by the state. It is recalculated locally every year. Value above $20,000 receives no state relief and is taxed at the full local rate.

Due dates vary by locality. Common deadlines for personal property tax include May 1, June 5, and October 5, but your locality's due date may differ. Verify the current due date directly with your local treasurer before assuming any statewide deadline.

Sales Tax

Virginia's sales tax is structured in four tiers. The base rate and regional additions are authorized by the Virginia General Assembly through specific legislation. Localities do not set their own sales tax rates independently.

Virginia Sales Tax Rates by Region

Region	Combined Rate	Jurisdictions
General (most of Virginia)	5.3%	All localities not listed in the regional tiers below
Northern Virginia	6.0%	Alexandria, City of Fairfax, Falls Church, Manassas, Manassas Park, Arlington County, Fairfax County, Loudoun County, Prince William County
Hampton Roads	6.0%	Chesapeake, City of Franklin, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, Isle of Wight County, Southampton County
Central Virginia	6.0%	Richmond, Charles City County, Chesterfield County, Goochland County, Hanover County, Henrico County, New Kent County, Powhatan County
Historic Triangle	7.0%	City of Williamsburg, James City County, York County

The 6.0% regional rates reflect a 0.7% regional transportation tax added to the 5.3% base. The Historic Triangle 7.0% rate reflects the 0.7% Hampton Roads regional transportation tax plus an additional 1.0% dedicated Historic Triangle levy. The Central Virginia 6.0% rate took effect October 1, 2020. Source: Virginia Department of Taxation Tax Bulletin 20-8.

Why Jurisdiction Matters in Virginia

Virginia's independent cities make locality identification essential for property and vehicle tax purposes. If you live in Virginia Beach, Norfolk, Chesapeake, Richmond, Alexandria, or any of the other 33 independent cities, you are a resident of that city, not a surrounding county, for property tax and vehicle tax purposes. Your bills come from the city government. For residents of the 95 counties, county rates apply. Incorporated towns within counties may levy additional rates for town services, but the county rate is the primary local property tax for most county residents.

For sales tax, jurisdiction determines which regional tier applies. Purchases made in Northern Virginia, Hampton Roads, the Central Virginia region, or the Historic Triangle are subject to higher combined rates than purchases made elsewhere in the state, regardless of where the buyer lives.