Falls Church, Virginia Tax Rates
Falls Church's real estate tax rate was $1.200 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general tangible personal property tax rate was $5.000 per $100 (personal use vehicle rate may differ). The combined sales tax rate is 6.0% - Falls Church is in the Northern Virginia Regional Transportation District. Verify current adopted rates with the City of Falls Church before making financial decisions.
Rates verified May 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- Real estate tax rate: $1.200 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with the City of Falls Church.
- Vehicle personal property tax rate: $5.000 per $100 (general tangible personal property rate, TY2025 per DOT survey). 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 Falls Church 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 city and changes each year. Contact the Falls Church Commissioner of the Revenue for the current-year rate.
- Sales tax: 6.0% - Falls Church is in the Northern Virginia Regional Transportation District, which adds a 0.7% levy on top of the 5.3% statewide rate.
- Machinery and Tools tax: $5.000 per $100 and Merchants' Capital tax: $5.000 per $100 (TY2025 per DOT) - these apply to business tangible personal property, not households.
- Falls Church is an independent city in Northern Virginia, bordered by Fairfax County and Arlington County. All three are legally separate jurisdictions with their own real estate and personal property rates.
- Property and vehicle tax due dates: verify current dates with the City of Falls Church. Due dates vary by locality in Virginia.
Falls Church Tax Rates - At a Glance
| Tax Type | Rate | Notes |
|---|---|---|
| Real Estate Tax | $1.200 per $100 | Tax year 2025 per Virginia DOT survey; verify current adopted rate with the City of Falls Church |
| Vehicle Personal Property Tax | $5.000 per $100 | General tangible personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate |
| Machinery and Tools | $5.000 per $100 | TY2025 per DOT survey (business tangible personal property) |
| Merchants' Capital | $5.000 per $100 | TY2025 per DOT survey (business tax; not levied by most Virginia cities) |
| Sales Tax | 6.0% | Northern Virginia regional rate (4.3% state + 1.0% local + 0.7% NoVA transportation); qualifying groceries 1.0% |
Real Estate Tax
Rate and Assessment
Falls Church's real estate tax rate was $1.200 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey. Falls Church - known locally as "The Little City" - is one of Virginia's smallest independent cities by both land area and population (about 14,700 residents), yet it consistently ranks among the highest U.S. jurisdictions for median home value and household income. Real estate is assessed at 100% of fair market value, and the rate is set annually by Falls Church City Council.
Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate at fallschurchva.gov or by contacting the Falls Church Commissioner of the Revenue before making financial decisions.
Service Districts
Falls Church has no city service-district levies in the Virginia DOT Table 5 for tax year 2025. The base $1.200/$100 rate applies citywide.
Independent City Status
Falls Church is an independent city - a county-equivalent jurisdiction in Virginia. Although it is bordered by Fairfax County and Arlington County, Falls Church is legally and administratively separate from both. If you live in Falls Church, your local property and vehicle taxes are set by the Falls Church city government, not by Fairfax County or Arlington County. Each Northern Virginia jurisdiction sets its own rates.
Exemptions and Relief Programs
Falls Church offers real estate tax relief for qualifying senior citizens and residents with disabilities. 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 Falls Church 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
Falls Church's general tangible personal property tax rate was $5.000 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. 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 Falls Church may differ from the $5.000 general rate. Contact the Falls Church 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. Falls Church 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 Falls Church Commissioner of the Revenue or visit fallschurchva.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 Falls Church is 6.0%. Falls Church is within the Northern Virginia Regional Transportation District, so a 0.7% regional levy applies on top of the 5.3% statewide base rate (4.3% state + 1.0% local). The City of Fairfax, Fairfax County, Arlington County, Alexandria, and the rest of Northern Virginia share this same 6.0% rate.
| 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 personal hygiene items are subject to Virginia's reduced 1.0% statewide rate. The applicable sales tax 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)
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: Falls Church rates should be confirmed directly with the city before use.
LiveVirginia Property Tax Calculator
Estimate your Falls Church annual real estate tax based on assessed value.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Falls Church at the 6.0% Northern Virginia rate.
LiveOther Virginia Jurisdictions
Falls Church sits within Northern Virginia alongside Fairfax County, Arlington County, and several independent cities. Compare nearby live jurisdiction pages:
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
City of Falls Church - Official Website
Official source for Falls Church real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
fallschurchva.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 Falls Church in Table 2 (City 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, including the Northern Virginia 6.0% rate.
tax.virginia.gov/retail-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.
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.
law.lis.virginia.gov - § 58.1-3503
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 the City of Falls Church before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Falls Church property tax rate?
Falls Church's real estate tax rate was $1.200 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by Falls Church City Council. Verify the current adopted rate at fallschurchva.gov.
What is the Falls Church vehicle personal property tax rate?
Falls Church's general tangible personal property rate was $5.000 per $100 of assessed value 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 to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Falls Church Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Falls Church, VA?
The combined sales tax rate in Falls Church is 6.0% (4.3% Virginia state + 1.0% local + 0.7% Northern Virginia regional transportation levy). Falls Church is within the Northern Virginia Regional Transportation District, so the 0.7% regional levy applies on top of the statewide rate.
Is Falls Church an independent city or part of Fairfax County?
Falls Church is an independent city - a county-equivalent jurisdiction in Virginia. Although it is bordered by Fairfax County and Arlington County, Falls Church is legally and administratively separate from both. Each Northern Virginia jurisdiction sets its own tax rates.
How does Falls Church compare to Fairfax County and Arlington for real estate tax?
Per the Virginia DOT TY2025 Local Tax Rates Survey, Falls Church's real estate rate is $1.200/$100, compared with $1.055/$100 in the neighboring City of Fairfax. All Northern Virginia jurisdictions - including Falls Church, Fairfax County, Arlington County, and Alexandria - share the same 6.0% combined sales tax rate because they are in the Northern Virginia Regional Transportation District. Each jurisdiction sets its own real estate and personal property rates independently.