Carroll County, Virginia Tax Rates

Q: What is the Carroll County property tax rate?

Carroll County's countywide real estate tax rate was $0.490 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Inside the Town of Hillsville (county seat), an additional $0.180 town real estate overlay applies for a combined $0.670. Verify the current adopted rate with Carroll County before making financial decisions.

Q: What is the Carroll County vehicle personal property tax rate?

Carroll County's general personal property tax rate was $2.300 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The DOT survey notes that vehicles may be classified as a separate property class and taxed at a different rate, so the current personal use vehicle rate may differ from the published general TPP rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Carroll County Commissioner of the Revenue to confirm the current personal use vehicle rate and PPTRA relief percentage.

Q: What is the sales tax rate in Carroll County?

The combined sales tax rate in Carroll County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Carroll County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so the 0.7% regional levy does not apply. Qualifying food and grocery items are taxed at the reduced 1.0% Virginia state rate. Note: the independent City of Galax (surrounded geographically by Carroll and Grayson counties) is a separate jurisdiction with its own sales tax authority.

Q: Why does Carroll County still levy a Merchants' Capital tax?

Carroll County levies a Merchants' Capital tax of $0.690 per $100 of assessed value for tax year 2025 per Virginia DOT. Most Virginia counties levy $0.000 because they elected to substitute Business Tangible Personal Property tax under Code of Virginia s. 58.1-3508.1 decades ago. Carroll is part of a small minority of Virginia counties (along with Floyd, Appomattox, Buchanan, Bland, Charles City, Charlotte, Dickenson, Essex, and a handful of others per DOT TY2025 Table 1) that retained the historical Merchants' Capital framework. Contact the Carroll County Commissioner of the Revenue if you operate a business in Carroll County and need to confirm Merchants' Capital filing requirements.

Q: What incorporated towns are in Carroll County?

Carroll County has one incorporated town: the Town of Hillsville, which is also the county seat. Inside the Town of Hillsville, the DOT TY2025 Table 3 overlay adds RE +$0.180, TPP +$0.720, M&T +$0.720, MC $0.000. Communities including Cana, Fancy Gap, Laurel Fork, Hebron, Sylvatus, Woodlawn, and Dugspur are unincorporated and pay only the county rate. The independent City of Galax is a separate jurisdiction surrounded by Carroll and Grayson - it is not a town inside Carroll County.

Q: Does the Blue Ridge Parkway run through Carroll County?

Yes. The Blue Ridge Parkway crosses through southern Carroll County, including the well-known Fancy Gap overlook area (roughly Mileposts 188 to 200). Carroll County is on the Blue Ridge Plateau west of the Blue Ridge escarpment, adjacent to Floyd County (the only Virginia county entirely on the Blue Ridge Plateau). The Crooked Road - Virginia's Heritage Music Trail - also passes through the county. The New River runs along the western edge.

Q: What was the Carroll County Courthouse Tragedy?

On March 14, 1912, at the conclusion of Floyd Allen's trial in the Carroll County Courthouse in Hillsville, members of the Allen family opened fire in the courtroom. The judge, sheriff, commonwealth attorney, a juror, and a witness were killed; several others were wounded. The event triggered a multi-state manhunt and is one of the most studied courtroom shootings in U.S. history. The historic Carroll County Courthouse in Hillsville still stands and is the site of an interpretive marker on the events of that day.

Carroll County's real estate tax rate was $0.490 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $2.300 per $100, the Machinery and Tools rate was $2.000 per $100, and the Merchants' Capital rate was $0.690 per $100 - a rare nonzero figure among Virginia counties. Most Virginia counties levy $0.000 Merchants' Capital because they substituted the Business Tangible Personal Property tax under Code of Virginia § 58.1-3508.1, but Carroll retained the historical framework. Combined sales tax is 5.3%. Carroll is a Blue Ridge / New River Plateau county on the North Carolina border; the Blue Ridge Parkway crosses through southern Carroll County (Fancy Gap area). Verify current adopted rates with Carroll County before making financial decisions.

Rates verified May 2026. See our methodology for sourcing and update cadence.

Key Takeaways

County real estate tax rate: $0.490 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
One incorporated town: Town of Hillsville (county seat). Inside the town, the DOT TY2025 Table 3 overlay adds RE +$0.180, TPP +$0.720, M&T +$0.720. Combined real estate inside Town of Hillsville: $0.670/$100.
No Carroll County district levies appear in Virginia DOT TY2025 Table 4. Properties countywide pay only the county rate (plus the Town of Hillsville overlay where applicable).
General personal property tax rate: $2.300 per $100 (TY2025 per DOT). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Carroll County Commissioner of the Revenue.
PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. The annual relief percentage is set by the county and changes each year. Contact the Carroll County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Carroll County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
County Machinery and Tools tax: $2.000 per $100 (TY2025 per DOT). M&T is lower than the general TPP rate, the standard Virginia pattern.
County Merchants' Capital tax: $0.690 per $100 (TY2025 per DOT) - RARE nonzero. Most Virginia counties levy $0.000 because they substituted Business TPP under § 58.1-3508.1. Carroll retained the original Merchants' Capital framework.
Adjacent live county pages: Floyd County (northeast - Blue Ridge Plateau) and Patrick County (east - Blue Ridge foothills, NC border).
The Blue Ridge Parkway crosses through southern Carroll County (Fancy Gap overlook area, roughly Mileposts 188-200). The Crooked Road - Virginia's Heritage Music Trail - also passes through. The New River runs along the western edge.
Carroll County surrounds the independent City of Galax (along with Grayson County). Galax is a separate Virginia independent city with its own tax jurisdiction - the City of Galax is not a town inside Carroll County and is not covered by Carroll County rates.
Historical context: the Carroll County Courthouse Tragedy (March 14, 1912) at the Hillsville courthouse is one of the most studied courtroom shootings in U.S. history.
Property and vehicle tax due dates: verify current dates with Carroll County. Due dates vary by locality in Virginia.

Carroll County Tax Rates - At a Glance

Carroll County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.490	Town of Hillsville adds +$0.180 overlay (combined $0.670 inside town).
General Personal Property	$2.300	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$2.000	Lower than TPP - standard Virginia pattern
Merchants' Capital	$0.690	Rare nonzero - Carroll is among the minority of VA counties that retained MC
Sales Tax	5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%)

All rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 3). Verify current adopted rates with Carroll County.

Real Estate Tax

Rate and Assessment

Carroll County's real estate tax rate was $0.490 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Carroll County Board of Supervisors. Carroll County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Outside the Town of Hillsville, properties pay only the $0.490 county rate. Inside the Town of Hillsville (county seat, the only incorporated municipality in the county), the Virginia DOT TY2025 Table 3 lists a town real estate overlay of $0.180/$100 on top of the county rate, for a combined $0.670/$100. Carroll County does not appear in DOT Table 4 (County District Levies), so there are no countywide sanitary, transportation, or special-service district levies.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at carrollcountyva.gov or by contacting the Carroll County Commissioner of the Revenue.

Incorporated Town Overlays

One incorporated town is inside Carroll County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). The Town of Hillsville overlay applies to real estate, tangible personal property, and machinery and tools - but not to merchants' capital.

Carroll County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Town of Hillsville (county seat)	$0.180	$0.720	$0.720	$0.000

Combined real estate rate inside the Town of Hillsville town limits: $0.490 (county) + $0.180 (town) = $0.670/$100. Combined personal property: $2.300 (county) + $0.720 (town) = $3.020/$100. Combined machinery and tools: $2.000 (county) + $0.720 (town) = $2.720/$100. Outside the town, only the county rates apply. Verify current Town of Hillsville rates with the town government before making financial decisions.

Exemptions and Relief Programs

Carroll County 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 Carroll County 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

Carroll County's general personal property tax rate was $2.300 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Inside the Town of Hillsville, an additional $0.720/$100 town TPP overlay applies (combined $3.020/$100). 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 Carroll County may differ from the $2.300 general rate. Contact the Carroll County 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. Carroll County calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. 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 Carroll County Commissioner of the Revenue or visit carrollcountyva.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).

Merchants' Capital Tax (Rare in Virginia)

Carroll County levies a Merchants' Capital tax of $0.690 per $100 of assessed value for tax year 2025 per Virginia DOT. Most Virginia counties levy $0.000 Merchants' Capital because they substituted Business Tangible Personal Property under Code of Virginia § 58.1-3508.1 decades ago. Carroll is part of a small minority of Virginia counties (along with Floyd, Appomattox, Buchanan, Bland, Charles City, Charlotte, Dickenson, Essex, and a handful of others per DOT TY2025 Table 1) that retained the historical Merchants' Capital framework. The Town of Hillsville town overlay for Merchants' Capital is $0.000 - the town does not add a separate MC levy on top of the county rate.

If you operate a business in Carroll County selling tangible personal property at retail or wholesale, contact the Carroll County Commissioner of the Revenue for filing requirements, capital assessment methodology, and current return deadlines. Merchants' Capital filing is materially different from Business TPP filing - the assessment base, exemptions, and tax accounting differ between the two regimes.

Source: Virginia DOT Local Tax Rates Survey TY2025 Table 1 (pdfplumber extraction).

Sales Tax

Rate and Composition

The combined sales tax rate in Carroll County is 5.3%. Carroll County 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 countywide. Towns do not add their own sales tax in Virginia.

Carroll County 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. Adjacent live county pages at the same 5.3% rate: Floyd County (northeast) and Patrick County (east). The independent City of Galax (surrounded by Carroll and Grayson) is a separate tax jurisdiction and is not covered by this page.

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

Geography and Context: Blue Ridge / New River Plateau

Carroll County sits on the Blue Ridge Plateau of southwestern Virginia, just north of the North Carolina border. The county seat, the Town of Hillsville, is the only incorporated municipality in the county. Carroll's economy historically relied on agriculture (cabbage, tobacco) and furniture manufacturing; the county is part of the wider Mount Airy NC micropolitan area. The Blue Ridge Parkway crosses through southern Carroll County, including the Fancy Gap overlook area (roughly Mileposts 188 to 200). The Crooked Road - Virginia's Heritage Music Trail - also passes through the county. The New River runs along the western edge of the county. Carroll County was named for Charles Carroll of Carrollton, the last surviving signer of the Declaration of Independence.

Disambiguation: Carroll County surrounds the independent City of Galax (along with Grayson County), but Galax is a Virginia independent city with its own separate tax jurisdiction. Tax rates on this page do not apply inside the City of Galax limits. Galax appears in DOT TY2025 Table 2 (City Levies), not under Carroll County.

Historical note: the Carroll County Courthouse Tragedy took place on March 14, 1912, at the conclusion of Floyd Allen's trial in the Hillsville courthouse. Members of the Allen family opened fire in the courtroom, killing the judge, sheriff, commonwealth attorney, a juror, and a witness. The event triggered a multi-state manhunt and remains one of the most studied courtroom shootings in U.S. history. The historic Carroll County Courthouse in Hillsville still stands and is the site of an interpretive marker on the events of that day.

Adjacent jurisdictions: Floyd County (live; northeast - Blue Ridge Plateau anchor), Patrick County (live; east - Blue Ridge foothills, NC border), unbuilt Grayson County (west), unbuilt Wythe County (north), Pulaski County (live; northwest - New River Valley), and the unbuilt independent City of Galax (surrounded geographically by Carroll and Grayson).

Southwestern Virginia Blue Ridge Cluster Context

Carroll County extends the southwestern Virginia Blue Ridge cluster further southwest. Tonight's batch (Carroll + Buckingham) builds on the prior two nightly runs that closed Floyd and Appomattox (2026-05-18) and Amherst and Nelson (2026-05-16). From Carroll, you can travel through entirely live county pages east through Patrick to Henry, Pittsylvania, Franklin, and Bedford. Carroll's $0.490 county RE rate sits between Floyd ($0.440 - one of the lowest in VA) and Patrick ($0.730) for the southwestern Virginia cluster. Carroll, Floyd, and Appomattox all belong to the small minority of Virginia counties that still levy a non-zero Merchants' Capital tax under the pre-1979 framework.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Carroll County personal use vehicle rate may differ from the $2.300 general TPP rate published by DOT - confirm with the county before relying on the estimate.

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Virginia Property Tax Calculator

Estimate your Carroll County annual real estate tax based on assessed value. Inside Town of Hillsville, add the $0.180/$100 town overlay.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in Carroll County at the 5.3% General Virginia rate.

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Other Virginia Jurisdictions

Carroll County is in southwestern Virginia on the Blue Ridge / New River Plateau along the NC border. Compare adjacent live jurisdictions:

Floyd County (adjacent northeast - Blue Ridge Plateau anchor; only Virginia county entirely on the Blue Ridge Plateau)
Patrick County (adjacent east - Blue Ridge foothills, NC border)
Buckingham County (same publish sequence - central VA / Piedmont)
Henry County (two-hop east via Patrick - southern VA, surrounds Martinsville)
Franklin County (three-hop east via Patrick + Henry - Smith Mountain Lake region)

For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.

Official Sources

Carroll County - Official Website
Official source for Carroll County real estate tax rates, vehicle personal property tax rates, Merchants' Capital tax requirements, PPTRA relief percentages, and payment schedules.
carrollcountyva.gov
Virginia Department of Taxation - Local Tax Rates Survey TY2025
Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Carroll County in Table 1 (County Levies) and the Town of Hillsville in Table 3 (Town Tax Rates). Carroll has no entries in Table 4 (County District Levies).
tax.virginia.gov/local-tax-rates
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region.
tax.virginia.gov/retail-sales-and-use-tax
Code of Virginia § 58.1-3508.1 - Substitution of Merchants' Capital Tax with Business TPP
Statutory authority allowing Virginia localities to substitute Merchants' Capital with Business Tangible Personal Property. Most Virginia counties (but not Carroll) elected the substitution.
law.lis.virginia.gov - § 58.1-3508.1
Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
Statutory authority for Virginia's vehicle personal property tax relief program.
law.lis.virginia.gov - PPTRA statutory reference

Tax rates are sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Rates change annually - verify current figures with Carroll County before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Carroll County property tax rate?

Carroll County's countywide real estate tax rate was $0.490 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Inside the Town of Hillsville, the DOT TY2025 Table 3 overlay adds $0.180 for a combined $0.670. Verify the current adopted rate at carrollcountyva.gov.

What is the Carroll County vehicle personal property tax rate?

Carroll County's general personal property rate was $2.300 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Carroll County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Carroll County?

The combined sales tax rate in Carroll County is 5.3% (4.3% Virginia state + 1.0% local). Carroll County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies. The independent City of Galax (surrounded by Carroll and Grayson) is a separate jurisdiction with its own tax authority.

Why does Carroll County still levy a Merchants' Capital tax?

Carroll County levies a Merchants' Capital tax of $0.690 per $100 of assessed value (TY2025 per DOT) - a rare nonzero figure. Most Virginia counties levy $0.000 because they substituted Business Tangible Personal Property tax under Code of Virginia § 58.1-3508.1 decades ago. Carroll retained the historical framework. Contact the Carroll County Commissioner of the Revenue if you operate a retail or wholesale business in the county and need filing details.

What incorporated towns are in Carroll County?

Carroll County has one incorporated town: the Town of Hillsville (county seat). Inside the town, the DOT TY2025 Table 3 overlay adds RE +$0.180, TPP +$0.720, M&T +$0.720. Communities including Cana, Fancy Gap, Laurel Fork, Hebron, Sylvatus, Woodlawn, and Dugspur are unincorporated and pay only the county rate. The independent City of Galax is a separate jurisdiction surrounded by Carroll and Grayson - not a town inside Carroll County.

Does the Blue Ridge Parkway run through Carroll County?

Yes. The Blue Ridge Parkway crosses through southern Carroll County (Fancy Gap area, roughly Mileposts 188 to 200). The Crooked Road - Virginia's Heritage Music Trail - also passes through. The New River runs along the western edge of the county.

What was the Carroll County Courthouse Tragedy?

On March 14, 1912, members of the Allen family opened fire in the Carroll County Courthouse in Hillsville at the conclusion of Floyd Allen's trial, killing the judge, sheriff, commonwealth attorney, a juror, and a witness. The event triggered a multi-state manhunt and remains one of the most studied courtroom shootings in U.S. history.