Dickenson County, Virginia Tax Rates

Dickenson County Tax Rates - At a Glance

Dickenson County Tax Rates Summary (rates per the Virginia DOT Local Tax Rates Survey TY2025, pending corroboration against the county's own levy sheet; payment, proration, and relief details confirmed directly on the county Treasurer's tax information page)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.52	100% fair market value. Assessed Jan 1; billed semiannually June 5 and December 5.
Personal Property (vehicles)	$1.85	Virginia DOT TY2025. Assessed Jan 1; due December 5. Non-prorating.
Machinery and Tools	$1.85	Virginia DOT TY2025 (Table 1).
Merchants' Capital	$10.50	Virginia DOT TY2025 - the highest merchants' capital rate in Virginia.
Town overlays	Clintwood RE +$0.150 / PP +$0.400; Haysi RE +$0.150 / PP +$0.400; Clinchco none	Town levies on top of county rates, per DOT Table 3.
Late penalty / interest	5% penalty + 10% annual interest (county Treasurer)
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The county rate figures above are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies). Dickenson County does not publish its rate schedule on its public website, so the DOT survey is the rate authority here pending corroboration against the county's own adopted levy sheet. The payment schedule (real estate billed semiannually June 5 and December 5; personal property due December 5), the non-proration rule, the 5% penalty plus 10% annual interest, and the elderly/disabled credit application deadline of March 15 are all confirmed directly on the Dickenson County Treasurer's tax information page. The current-year PPTRA percentage, the vehicle assessment guide, and the reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Dickenson County's personal property (vehicle) tax rate is $1.85 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. The same $1.85 rate applies to machinery and tools. Per the county Treasurer, personal property includes automobiles, trucks, motorcycles, mobile homes, machinery and tools, business equipment, and merchants' capital. The Dickenson County Board of Supervisors sets the personal property rate each year, and the rate may vary by category.

Assessment

Personal property is assessed by the Commissioner of the Revenue based on ownership as of January 1 each year. The specific vehicle pricing guide Dickenson County uses to establish values is pending direct confirmation with the Commissioner of the Revenue at (276) 926-1646.

No Proration

Dickenson County does not prorate personal property tax. The Treasurer states it directly: "Dickenson County does not prorate personal property taxes." Assessments are based on ownership as of January 1, so anyone moving into the county during the year, or buying a new vehicle during the year, would not be liable for that year's personal property tax on it - but anyone moving out of the county remains liable for the entire year's tax on property owned as of January 1. This is a meaningful contrast with prorating Virginia localities, where tax is split by months of ownership.

Due Date, Penalty, and PPTRA Relief

Personal property tax is due once a year by December 5. A late payment incurs a 5% penalty plus 10% annual interest, per the county Treasurer; the Treasurer's office accepts partial payments and can set up payment plans. Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) discount under Code of Virginia § 58.1-3524, applied to the first $20,000 of a qualifying vehicle's value; the current-year percentage is not published in advance - confirm it with the Commissioner of the Revenue. A vehicle used for business more than 50% of the time does not qualify.

Source: Dickenson County Treasurer tax information page (dickensonva.org) and Commissioner of the Revenue, plus the Virginia DOT Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The current-year PPTRA percentage and the vehicle assessment guide are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Dickenson County's real estate tax rate is $0.52 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value, and Dickenson County assesses real estate as of January 1 each year. The county's general reassessment cycle is pending direct confirmation.

Due Dates and Penalty

Real estate taxes are billed annually with two semiannual payments due June 5 and December 5, per the county Treasurer. A 5% penalty plus 10% annual interest is added for late payments made after June 5 (first half) and December 5 (second half). The Treasurer accepts partial payments and can assist with payment plans. Payments are made to the Treasurer at 818 Happy Valley Drive, P.O. Box 708, Clintwood VA 24228.

Exemptions and Relief Programs

Dickenson County offers a real estate and personal property tax credit for residents who are elderly or disabled and meet the program's guidelines; applications must be filed with the Commissioner of the Revenue annually by March 15. Virginia also provides a real estate tax exemption under Virginia Code § 58.1-3219.5 for veterans rated 100% service-connected disabled by the U.S. Department of Veterans Affairs and their surviving spouses. Contact the Commissioner of the Revenue for current programs, income limits, and application windows.

Source: Dickenson County Treasurer tax information page (dickensonva.org), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The general reassessment cycle and the relief income/asset thresholds are pending direct confirmation.

Machinery, Tools, and Business Property

Dickenson County levies Machinery and Tools at $1.85 per $100 and a merchants' capital (inventory) tax of $10.50 per $100 - the highest merchants' capital rate among all Virginia counties in the DOT survey. As a coalfield jurisdiction, Dickenson also maintains depletion records of its local mineral reserves and collects severance revenue from coal and natural gas production. Business personal property is assessed by the Commissioner of the Revenue. Businesses inside the limits of Clintwood or Haysi also owe the applicable town levy.

Source: Dickenson County Commissioner of the Revenue (dickensonva.org); Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Dickenson County RE $0.520, TPP $1.850, M&T $1.850, Merchants' Capital $10.500.

Sales Tax

Rate and Composition

The combined sales tax rate in Dickenson County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Dickenson County is not part of any regional sales tax district, per the Virginia Department of Taxation.

Dickenson 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)

Town Taxes in Clintwood, Haysi, and Clinchco

Dickenson County has three incorporated towns. Per the Virginia DOT Table 3 town levies, the county seat, the Town of Clintwood, adds $0.150 per $100 on real estate and $0.400 on personal property (plus $0.400 on machinery and tools); Haysi adds the same $0.150 on real estate and $0.400 on personal property; the Town of Clinchco reports no separate town levy - all on top of county rates. A homeowner in the Town of Clintwood therefore pays a combined real estate rate of about $0.67 per $100 (county $0.52 + town $0.150).

How Dickenson County Compares to Its Neighbors

Dickenson County's $0.52 real estate rate sits between live Buchanan County's $0.39 and live Russell County's $0.579, and below live Wise County's $0.69 - the counties Dickenson borders. Its $1.85 vehicle rate is the lowest of that immediate cluster - below live Russell's $1.95 and live Buchanan's $1.95, and just above live Wise's $1.79. Notably, Dickenson shares the region's defining trait: it does not prorate vehicle tax, so ownership on January 1 sets the full-year bill. Its $10.50 merchants' capital rate, however, is an outlier - the highest in the state. Confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.