Alleghany County, Virginia Tax Rates

Alleghany County Tax Rates - At a Glance

Alleghany County Tax Rates Summary (rates confirmed on the county Commissioner of the Revenue's tax-rates page and the Virginia DOT TY2025 Local Tax Rates survey)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.49	100% fair market value. Due December 5.
Personal Property (vehicles)	$2.98	Tangible personal property including vehicles, at 100% NADA value. Due December 5.
Machinery & Tools	$2.98	Business machinery and tools - same rate as personal property.
Mobile Homes	$0.49	Taxed at the real estate rate.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.49), tangible personal property ($2.98), machinery and tools ($2.98), and mobile home ($0.49) rates are confirmed on the Alleghany County Commissioner of the Revenue's tax-rates page and match the Virginia Department of Taxation TY2025 Local Tax Rates survey exactly. The December 5 due dates for real estate and personal property, the May 1 personal property filing deadline, and the 100% NADA vehicle assessment are confirmed on the county Commissioner of the Revenue's pages. The PPTRA relief percentage, the late-payment penalty and interest, the reassessment cycle, the elderly and disabled relief income and net-worth thresholds, and the Clifton Forge and Iron Gate town-rate overlays are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Alleghany County taxes tangible personal property, including motor vehicles, at $2.98 per $100 of assessed value, confirmed on the county Commissioner of the Revenue's tax-rates page and matching the Virginia DOT TY2025 survey. The county assesses vehicles at 100% of the National Automobile Dealers Association (NADA) value as of January 1 each year, per the Commissioner of the Revenue. The same $2.98 rate applies to business machinery and tools.

Due Date and Filing

Personal property tax is due December 5, the same date as real estate. The deadline to file personal property and business property with the Commissioner of the Revenue is May 1. Payments are made to the Alleghany County Treasurer, who can be reached at (540) 863-6630; an online Treasurer's payment portal is also available. The exact late-payment penalty and interest are pending direct confirmation.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) credit under Code of Virginia § 58.1-3524 on the first $20,000 of value. The Commissioner of the Revenue administers PPTRA relief locally; the specific current-year relief percentage is pending direct confirmation with the Commissioner of the Revenue.

Source: Alleghany County Commissioner of the Revenue pages (co.alleghany.va.us), verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage, the vehicle license fee, and the exact late-payment penalty and interest are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Alleghany County's real estate tax rate is $0.49 per $100 of assessed value, confirmed on the county Commissioner of the Revenue's tax-rates page and matching the Virginia DOT TY2025 survey. Real estate is taxed at 100% of fair market value as the Virginia Constitution requires, and assessment information is maintained online through VamaNet. The Board of Supervisors sets the rate each June during the budget process; the county's general reassessment cycle is pending direct confirmation. Mobile homes are taxed at the same $0.49 per $100 rate.

Due Date and Payment

Real estate tax is due December 5. Payments are made to the Alleghany County Treasurer, whose office and the county governmental complex are located at 9212 Winterberry Avenue in Covington (off Interstate 64, Exit 21); the Treasurer can be reached at (540) 863-6630. The late-payment penalty and interest are pending direct confirmation.

Exemptions and Relief Programs

Alleghany County administers real estate tax relief for the elderly and disabled (applications due July 1), a land use taxation program for qualifying agricultural and forestal land, and the state PPTRA program through the Commissioner of the Revenue's office. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected permanently and totally disabled is exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse. The income and net-worth thresholds for the local elderly and disabled program are pending direct confirmation.

Source: Alleghany County Commissioner of the Revenue pages (co.alleghany.va.us), verified June 2026. The elderly and disabled relief thresholds and the reassessment cycle are pending direct confirmation with the Commissioner of the Revenue.

Business Equipment, Machinery, and Tools

Alleghany County levies a machinery and tools tax of $2.98 per $100, the same rate as tangible personal property, confirmed on the county Commissioner of the Revenue's tax-rates page and in the Virginia DOT TY2025 survey. The county does not levy a merchants' capital tax (the DOT survey reports a $0.000 merchants' capital rate). The business license deadline is March 1 and the business personal property filing deadline is May 1 with the Commissioner of the Revenue. The towns of Clifton Forge and Iron Gate levy their own additional business and property taxes within their limits.

Source: Alleghany County Commissioner of the Revenue tax-rates and due-dates pages (co.alleghany.va.us), 2025-2026; machinery and tools ($2.98) and the absence of a merchants' capital levy confirmed in the Virginia DOT TY2025 Local Tax Rates survey.

Sales Tax

Rate and Composition

The combined sales tax rate in Alleghany County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Alleghany County is not part of any regional sales tax district, per the Virginia Department of Taxation, so it sits in the statewide baseline tier along with its western Virginia neighbors.

Alleghany County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Regional district	None
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)

Alleghany County and the Alleghany Highlands

Alleghany County sits along the West Virginia border in the mountains of far western Virginia, a region branded "Virginia's Western Gateway" and the heart of the Alleghany Highlands. Nearly half the county lies within the George Washington and Jefferson National Forests, and the Jackson River - along with the Jackson River Scenic Trail, Lake Moomaw, Falling Spring Falls, and the historic Humpback Bridge - anchors the county's outdoor-recreation economy. The county surrounds the independent City of Covington, which sets its own separate tax rates, and contains the incorporated towns of Clifton Forge and Iron Gate; the county governmental complex is itself located in Covington. Alleghany borders live Botetourt County and Rockbridge County to the east and northeast, with Roanoke County nearby to the southeast.