Frederick County Tax Rates

Frederick County's real estate tax rate was $0.480 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey - one of the lower rates among Virginia counties. The general personal property tax rate was $4.23 per $100 (personal use vehicle rate may differ). The combined sales tax rate is 5.3% - Frederick County is in the general Virginia tier and is not part of any elevated-rate regional transportation district. Verify current adopted rates with Frederick County before making financial decisions.

Key Takeaways

  • Real estate tax rate: $0.480 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with Frederick County.
  • Vehicle personal property tax rate: $4.23 per $100 (general 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 Frederick 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 Frederick County Commissioner of the Revenue for the current-year rate.
  • Sales tax: 5.3%, the general Virginia rate (4.3% state + 1.0% local). Frederick County is not in any regional transportation district. Qualifying groceries: 1.0%.
  • Note: Winchester is an independent city located within Frederick County's geographic area but is a separate jurisdiction with its own tax rates.
  • Property and vehicle tax due dates: verify current dates with Frederick County. Due dates vary by locality in Virginia.

Frederick County Tax Rates - At a Glance

Frederick County Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax $0.480 per $100 Tax year 2025 per Virginia DOT survey; verify current rate with Frederick County
Vehicle Personal Property Tax $4.23 per $100 General personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate
Sales Tax 5.3% General Virginia rate; not in any elevated-rate regional district; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Frederick County's real estate tax rate was $0.480 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. Frederick County is located in the northern Shenandoah Valley and is one of the faster-growing counties in the region. The rate is set annually by the Frederick County Board of Supervisors.

Note that the City of Winchester is an independent city - legally and administratively separate from Frederick County. If you live within Winchester city limits, county rates do not apply to you; your taxes are set by the City of Winchester.

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

Exemptions and Relief Programs

Frederick County offers real estate tax relief programs for qualifying senior citizens and individuals with disabilities. Veterans who are 100% service-connected disabled may qualify for a full exemption under Code of Virginia § 58.1-3219.5. Contact the Frederick County Commissioner of the Revenue for current eligibility thresholds and application procedures.

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

Vehicle Personal Property Tax

Rate and Assessment Method

Frederick County's general personal property tax rate was $4.23 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 (typically J.D. Power Clean Trade-In value) 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 Frederick County may differ from the $4.23 general rate. Contact the Frederick 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. Frederick 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.

PPTRA percentage pending official confirmation. Contact the Frederick County Commissioner of the Revenue or visit fcva.us 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 Frederick County is 5.3%. Frederick County is in the general Virginia tier - it is not part of the Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle regional transportation districts. Despite sharing the Northern Shenandoah Valley region with Clarke County and Shenandoah County, Frederick County is not included in the Northern Virginia transportation district that raises the rate to 6.0% in jurisdictions like Loudoun County and Prince William County.

Frederick 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. Virginia localities do not set their own sales tax rates. The 5.3% rate reflects the statewide base with no regional transportation add-on.

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: Frederick County rates should be confirmed directly with the county before use.

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Virginia Property Tax Calculator

Estimate your Frederick County annual real estate tax based on assessed value.

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Virginia Sales Tax Calculator

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

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Neighboring Virginia Jurisdictions

Frederick County is located in the northern Shenandoah Valley, bordering West Virginia to the west and north.

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

Official Sources

  • Frederick County Virginia - Official Website
    Official source for Frederick County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, assessment methods, and payment schedules.
    fcva.us
  • Virginia DOT Local Tax Rates Survey TY2025
    Official statewide survey of real estate and personal property tax rates for all Virginia localities, compiled annually by the Virginia Department of Transportation.
    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 § 58.1-3524 - 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 Frederick County before making financial decisions. Data last verified: April 2026.

Frequently Asked Questions

What is the Frederick County Virginia property tax rate?

Frederick County's real estate tax rate was $0.480 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by the Frederick County Board of Supervisors. Verify the current adopted rate at fcva.us.

What is the Frederick County vehicle personal property tax rate?

Frederick County's general personal property rate was $4.23 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 with a different rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Frederick County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Frederick County Virginia?

The combined sales tax rate in Frederick County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Frederick County is not in the Northern Virginia transportation district (which would bring the rate to 6.0%). Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate.

Do Winchester residents pay Frederick County taxes?

No. Winchester is an independent city - legally and administratively separate from Frederick County. Winchester residents pay taxes to the City of Winchester, not to Frederick County. If you live within Winchester city limits, the county's property tax rate and vehicle tax rate do not apply to you.

How does PPTRA vehicle tax relief work in Frederick 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. Virginia distributes a fixed $950 million annual block grant among all localities. Frederick County calculates its annual relief percentage by dividing the county's share of that grant by the total qualifying vehicle value in the county. The percentage changes each year as vehicle values and the vehicle pool change. Vehicle value above $20,000 receives no state relief and is taxed at the full $4.23 rate. Contact the Frederick County Commissioner of the Revenue for the current year's confirmed PPTRA relief percentage.