Fairfax County Tax Rates

Fairfax County levies a real property tax of $1.1225 per $100 of assessed value for FY2026, billed in two installments. The annual vehicle personal property tax rate is $4.57 per $100, with PPTRA relief applied to the first $20,000 of assessed value for qualifying personal use vehicles; the relief percentage is set annually by the county. The combined sales tax rate is 6.0% under the Northern Virginia regional transportation district. All three tax types are covered below with official source links.

Key Takeaways

  • Real property tax rate: $1.1225 per $100 of assessed value (FY2026). Fairfax County assesses all real property at 100% of fair market value annually.
  • Property taxes are paid in two installments: July 28 (first) and December 5 (second). Late payments incur a 10% penalty plus 10% annual interest.
  • Vehicle personal property tax rate: $4.57 per $100 of assessed value. Vehicles assessed at NADA Clean Trade-In value as of January 1.
  • PPTRA relief applies to the first $20,000 of assessed value for qualifying personal use vehicles. Fairfax County's confirmed PPTRA relief rate is 49.0% for the 2026 tax year; this percentage is recalculated annually. Verify the current rate at fairfaxcounty.gov/taxes/vehicles/vehicle-tax-subsidy. Vehicle value above $20,000 is taxed at the full $4.57 rate.
  • Vehicle personal property tax is due October 5.
  • Sales tax: 6.0%, the Northern Virginia regional rate (4.3% state + 1.0% local + 0.7% NoVA transportation). Qualifying groceries: 1.0%.

Fairfax County Tax Rates - At a Glance

Fairfax County Current Tax Rates Summary
Tax Type Rate Notes
Real Property Tax $1.1225 per $100 FY2026; assessed at 100% fair market value; two installments (Jul 28 / Dec 5)
Vehicle Personal Property Tax $4.57 per $100 NADA Clean Trade-In value; PPTRA relief on first $20,000 (49.0% for 2026 tax year; recalculated annually); due Oct 5
Sales Tax 6.0% Northern Virginia regional rate; qualifying groceries 1.0%

How Fairfax County Compares

Among the 27 Virginia jurisdictions published on CountyTaxTools, Fairfax County's property tax rate of $1.1225 ranks 21st of 27 (7th highest). On a $400,000 assessed home, that produces roughly $4,490/year in property tax. Fairfax County has high property values relative to most Virginia localities, so actual bills on typical homes are substantially higher than this $400K illustration.

Fairfax County vs. neighboring jurisdictions (property tax rate per $100)
Jurisdiction Property Rate Vehicle Rate
Loudoun County$0.805$3.09
Prince William County$0.906$3.50
Arlington County$1.053$5.00
Fairfax County$1.1225$4.57
Alexandria$1.135$5.33

Ranking is among the 27 jurisdictions currently published on CountyTaxTools, not all 133 Virginia localities. See full comparison | Estimate your bill

Real Property Tax

Rate and Assessment

Fairfax County's real property tax rate is $1.1225 per $100 of assessed value for the fiscal year beginning July 1, 2025 (FY2026). The rate is set annually by the Fairfax County Board of Supervisors. The Fairfax County Public Schools levy is included in this rate; there is no separate school levy billed to property owners.

Fairfax County assesses all real property at 100% of fair market value. Unlike many Virginia localities that assess on multi-year cycles, Fairfax County conducts annual general reassessments. Property owners who disagree with their assessed value may appeal through the Fairfax County Department of Tax Administration and, if unresolved, before the Board of Equalization.

Payment Schedule

Fairfax County Real Property Tax - Payment Schedule FY2026
Installment Due Date
First installment (50% of annual bill) July 28
Second installment (50% of annual bill) December 5

Late payments are subject to a 10% penalty plus 10% annual interest calculated from the due date. Verify current due dates with Fairfax County Tax Administration, as dates may shift for weekends or holidays.

Exemptions and Relief Programs

Fairfax County offers a Tax Relief for the Elderly and Disabled program. Qualifying seniors (age 65 or older) and permanently and totally disabled individuals with income and net worth below published thresholds may receive a full or partial exemption on their primary residence. Disabled veterans who are 100% service-connected disabled may qualify for a full real property tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact Fairfax County Tax Administration for current eligibility thresholds and application procedures.

Incorporated Towns Within Fairfax County

Three incorporated towns (Clifton, Herndon, and Vienna) are located within Fairfax County. Residents of these towns pay the county real property tax rate and may also pay an additional town levy for town-provided services. If you live within a town's boundaries, confirm the applicable rates with both the town government and the county.

Source: Fairfax County Tax Administration - Real Estate Tax (fairfaxcounty.gov)

Vehicle Personal Property Tax

Rate and Assessment Method

Fairfax County levies an annual personal property tax on vehicles registered in the county at a rate of $4.57 per $100 of assessed value. Under Code of Virginia § 58.1-3503, vehicles are assessed at NADA Clean Trade-In value (J.D. Power Official Used Car Guide) as of January 1 of the tax year. If a vehicle is not listed in the guide, the Commissioner of the Revenue determines the assessed value using an alternative approved method.

PPTRA Relief - State-Funded Tax Reduction

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. Fairfax County calculates its annual PPTRA relief percentage by dividing the county's share of that grant by the total qualifying vehicle assessed value in the county for that year.

Fairfax County's confirmed PPTRA relief percentage is 49.0% for the 2026 tax year. This means 49.0% of the tax on the first $20,000 of assessed value is covered by the state grant, reducing the effective tax burden on that portion to 51% of what it would otherwise be. Vehicle value above $20,000 receives no PPTRA relief and is taxed at the full $4.57 rate.

The PPTRA percentage is recalculated every year. As the local vehicle pool changes and assessed values shift, the percentage changes. Verify the current-year PPTRA percentage with Fairfax County Tax Administration before relying on it for a future-year estimate.

Proration

Fairfax County prorates vehicle personal property tax by month. Vehicles that become garaged in or removed from Fairfax County mid-year are taxed only for the months they are registered to a Fairfax County address. Contact the Commissioner of the Revenue for current proration rules and procedures.

Payment Due Date

Vehicle personal property tax is due October 5. A late payment incurs a 10% penalty. Verify the current due date with Fairfax County Tax Administration before payment.

Source: Fairfax County Tax Administration - Personal Property Tax, Vehicles (fairfaxcounty.gov)

Sales Tax

Rate and Composition

The combined sales tax rate in Fairfax County is 6.0%. Fairfax County is within the Northern Virginia regional transportation district, which adds a 0.7% regional levy on top of the 5.3% statewide base rate.

Fairfax County Sales Tax Rate Breakdown
Component Rate
Virginia state rate 4.3%
Local rate 1.0%
Northern Virginia regional transportation levy 0.7%
Combined rate 6.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 6.0% combined rate. The applicable rate for any transaction depends on the location of the sale, not the buyer's residence. Virginia localities do not set their own sales tax rates; the 6.0% Fairfax County rate is authorized by the Virginia General Assembly through legislation governing the Northern Virginia regional transportation district.

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

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your Fairfax County annual vehicle personal property tax including PPTRA relief, based on your vehicle's NADA value.

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Virginia Property Tax Calculator

Estimate your Fairfax County annual real property tax based on assessed value.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in Fairfax County at the 6.0% Northern Virginia rate.

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Neighboring Virginia Jurisdictions

Fairfax County borders the following Virginia jurisdictions.

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

Official Sources

  • Fairfax County Tax Administration - Real Estate Tax
    Official source for Fairfax County real property tax rates, assessments, exemption programs, and payment schedules.
    fairfaxcounty.gov/taxes/real-estate-tax
  • Fairfax County Tax Administration - Personal Property Tax (Vehicles)
    Official source for Fairfax County vehicle personal property tax rates, current PPTRA relief percentages, assessment methods, and due dates.
    fairfaxcounty.gov/taxes/vehicles
  • Virginia Department of Taxation - Sales and Use Tax
    Official source for Virginia sales tax rates by region, including the Northern Virginia transportation district rate and the reduced grocery rate.
    tax.virginia.gov/sales-and-use-tax
  • Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
    Statutory authority for Virginia's vehicle personal property tax relief program, including the $20,000 assessed value threshold and the $950 million annual block grant structure.
    law.lis.virginia.gov - PPTRA statutory reference
  • Code of Virginia § 58.1-3503 - Assessment of Personal Property
    Statutory authority for vehicle assessment methodology in Virginia, including the recognized pricing guide requirement.
    law.lis.virginia.gov - § 58.1-3503

Tax rates are sourced from official Fairfax County and Virginia state government websites. Rates and due dates change. Verify current figures with Fairfax County Tax Administration before making financial decisions based on this page. Data last verified: March 2026.

Frequently Asked Questions

What is the Fairfax County property tax rate?

Fairfax County's real property tax rate is $1.1225 per $100 of assessed value for FY2026 (fiscal year beginning July 1, 2025). The Fairfax County Public Schools levy is included in this rate. Property is assessed at 100% of fair market value. Taxes are billed in two installments: July 28 and December 5.

How is Fairfax County real property assessed?

Fairfax County assesses real property at 100% of fair market value and conducts annual general reassessments. Property owners who believe their assessment does not reflect fair market value may appeal through the Department of Tax Administration and, if unresolved, before the Board of Equalization.

What is the Fairfax County vehicle personal property tax rate?

Fairfax County's vehicle personal property tax rate is $4.57 per $100 of assessed value. Vehicles are assessed at NADA Clean Trade-In value as of January 1 of the tax year. For qualifying personal use vehicles, PPTRA relief applies to the first $20,000 of assessed value; the confirmed 2026 tax year rate is 49.0%; verify the current year's rate at fairfaxcounty.gov/taxes/vehicles/vehicle-tax-subsidy. Vehicle value above $20,000 is taxed at the full $4.57 rate. The annual tax is due October 5.

How does PPTRA relief work in Fairfax County?

Virginia's Personal Property Tax Relief Act (PPTRA) provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Fairfax County's confirmed PPTRA relief percentage is 49.0% for the 2026 tax year, meaning 49.0% of the tax on the first $20,000 of assessed value is covered by state funding, reducing the effective tax on that portion to 51% of the base rate.

This percentage is not fixed. Virginia distributes a fixed $950 million annual grant among all localities, and each locality recalculates its own percentage annually based on its grant share relative to local qualifying vehicle values. As vehicle values and the vehicle pool change, the percentage changes. Vehicle value above $20,000 receives no PPTRA relief and is taxed at the full $4.57 rate. Verify the current-year percentage with Fairfax County Tax Administration.

What is the sales tax rate in Fairfax County?

The combined sales tax rate in Fairfax County is 6.0%: 4.3% Virginia state rate + 1.0% local rate + 0.7% Northern Virginia regional transportation district levy. Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate rather than the full 6.0% rate. The 6.0% rate is set by the Virginia General Assembly; Fairfax County does not independently set its sales tax rate.