Buena Vista, Virginia Tax Rates

Buena Vista Tax Rates - At a Glance

Buena Vista Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$0.910 per $100	Tax year 2025 per Virginia DOT survey Table 2; verify current adopted rate with the City of Buena Vista
Vehicle Personal Property Tax	$5.850 per $100	General personal property rate TY2025 per DOT survey (one of the higher independent-city TPP rates); personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate
Machinery and Tools	$4.250 per $100	TY2025 per DOT survey (business tangible personal property); materially lower than TPP
Sales Tax	5.3%	General Virginia rate; not in a regional transportation district; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Buena Vista's real estate tax rate was $0.910 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey (Table 2 - City Levies). Buena Vista is an independent city in the upper Shenandoah Valley / Blue Ridge foothills region of Virginia. The rate is set annually by Buena Vista City Council.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate at buenavistava.gov or by contacting the Buena Vista Commissioner of the Revenue before making financial decisions.

Service Districts

Buena Vista has no city service-district levies in the Virginia DOT Table 5 for tax year 2025. The base $0.910/$100 rate applies citywide.

Independent City Status

Buena Vista is an independent city - a county-equivalent jurisdiction in Virginia per Virginia Constitution Article VII. Although Buena Vista sits geographically inside Rockbridge County, the two are legally and administratively separate. If you live within Buena Vista city limits, your local property and vehicle taxes are set by the Buena Vista city government, not by Rockbridge County. Rockbridge County's real estate rate of $0.640/$100 does NOT apply to Buena Vista residents - they pay the city rate of $0.910/$100. Buena Vista is also adjacent to a second independent city, Lexington, approximately 8 miles west and the Rockbridge County seat. The two cities are separate tax jurisdictions with their own rates.

Exemptions and Relief Programs

Buena Vista offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Buena Vista Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Vehicle Personal Property Tax

Rate and Assessment Method

Buena Vista's general personal property tax rate was $5.850 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey (Table 2). This is one of the higher independent-city TPP rates in the TY2025 dataset and materially exceeds the surrounding Rockbridge County rate ($4.250) and the neighboring Lexington City rate ($4.250). Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Buena Vista may differ from the $5.850 general rate. Contact the Buena Vista Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Buena Vista calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. This percentage changes each year. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.

PPTRA percentage pending official confirmation. Contact the Buena Vista Commissioner of the Revenue or visit buenavistava.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Sales Tax

Rate and Composition

The combined sales tax rate in Buena Vista is 5.3%. Buena Vista is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies.

Buena Vista Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate. Note that some Virginia jurisdictions (Northern Virginia counties, Hampton Roads cities, Central Virginia counties) charge a 6.0% sales tax. If you shop across jurisdictional lines, the applicable rate depends on where the sale occurs, not your city of residence.

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

Buena Vista, Lexington, and Rockbridge County - Three Separate Jurisdictions

Buena Vista sits geographically inside Rockbridge County, approximately 8 miles east of the second independent city of Lexington. All three share geography but are legally separate Virginia jurisdictions per Virginia Constitution Article VII, and each sets its own tax rates. Your tax bill depends on which of the three jurisdictions your property is in - not on the broader region.

TY2025 Comparison - Buena Vista, Lexington, Rockbridge County

Jurisdiction	Real Estate	Personal Property	Machinery & Tools	Sales Tax
Buena Vista City (this page)	$0.910	$5.850	$4.250	5.3%
Lexington City	$0.920	$4.250	$4.250	5.3%
Rockbridge County	$0.640	$4.250	$2.550	5.3%

All rates per $100 of assessed value, TY2025, per Virginia DOT Local Tax Rates Survey (Buena Vista and Lexington from Table 2 - City Levies; Rockbridge County from Table 1 - County Levies). Each jurisdiction's rates apply only to property within its boundaries. Note that Buena Vista's $5.850 TPP rate is materially higher than the Rockbridge County rate and the Lexington City rate.

City History and Naming

Buena Vista was incorporated in 1892 as a planned industrial town and named after the Battle of Buena Vista in the Mexican-American War (1847). The city is home to Southern Virginia University, formerly Southern Seminary. Like neighboring Lexington, Buena Vista has a small resident population (approximately 6,000) supplemented by a university student population during the academic year. The city sits along the Maury River between the Blue Ridge Mountains to the east and the Shenandoah Valley to the west.

Critical disambiguation: Buena Vista, VA is distinct from Buena Vista neighborhoods or unincorporated communities in other Virginia jurisdictions, and from Buena Vista municipalities in other states (Colorado, Georgia, Michigan, New Jersey, Ohio, Oregon, and Pennsylvania each have a Buena Vista). For Virginia property and vehicle tax purposes, this page covers only the City of Buena Vista as an independent city under Virginia Constitution Article VII.