City of Fredericksburg, VA Tax Rates

City of Fredericksburg Tax Rates - At a Glance

City of Fredericksburg Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$0.770 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with City of Fredericksburg
Vehicle Personal Property Tax	$3.400 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
Machinery and Tools Tax (M&T)	$0.800 per $100	Business property tax on manufacturing equipment only (TY2025 per DOT survey); does not apply to residential property or personal vehicles
Sales Tax	5.3%	General Virginia rate; no regional transportation or special district levies; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

The City of Fredericksburg's real estate tax rate was $0.770 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. The rate is between the two surrounding counties: higher than Spotsylvania County ($0.734/$100) and lower than Stafford County ($0.924/$100). The rate is set annually by Fredericksburg City Council.

Fredericksburg is an independent city on the Rappahannock River, located approximately midway between Washington, D.C. and Richmond on the I-95 corridor. Home to the University of Mary Washington and a nationally significant Civil War history, the city covers approximately 11 square miles with a population of around 28,000. The city assesses real property at 100% of fair market value.

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

Fredericksburg vs. Stafford County and Spotsylvania County - Jurisdiction Distinction

The City of Fredericksburg is an independent city under Virginia law. Although it is geographically surrounded by Stafford County (to the north and east) and Spotsylvania County (to the south and west), it is a completely separate legal jurisdiction with its own elected officials, budget, and tax rates. If your property address is within Fredericksburg city limits, you pay Fredericksburg's rates to the Fredericksburg Treasurer - not Stafford County or Spotsylvania County. If your property is in the surrounding area outside city limits, you pay the applicable county's rates. When in doubt, contact the appropriate Commissioner of the Revenue to confirm your jurisdiction.

Exemptions and Relief Programs

The City of Fredericksburg offers real estate 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 City of Fredericksburg Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source). Data last verified: April 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

The City of Fredericksburg's general personal property tax rate was $3.400 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. This is significantly lower than both Stafford County ($5.720/$100) and Spotsylvania County ($5.370/$100) - a meaningful difference for vehicle owners comparing options in the Fredericksburg region. 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 Fredericksburg may differ from the $3.400 general rate. Contact the City of Fredericksburg 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. The City of Fredericksburg 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.

PPTRA percentage pending official confirmation. Contact the City of Fredericksburg Commissioner of the Revenue or visit fredericksburgva.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).

Machinery and Tools (M&T) Tax

Business Property Tax

The City of Fredericksburg's Machinery and Tools tax rate was $0.800 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. This is a business property tax on machinery and tools used in manufacturing, mining, and processing operations. It does not apply to residential real estate, personal vehicles, or standard business personal property. Business owners in Fredericksburg with qualifying machinery should contact the Commissioner of the Revenue for assessment details and filing requirements.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 Table 2 (City Levies). Applies to qualifying manufacturing and processing equipment only.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Fredericksburg is 5.3%. Fredericksburg is not in any Virginia regional transportation tax district, so no additional transportation levy applies. The 5.3% rate is the general combined Virginia rate - the same as Stafford County and Spotsylvania County. This is lower than the 6.0% rate in the Hampton Roads region and the 7.0% Historic Triangle rate that applies in James City County, York County, and Williamsburg.

City of Fredericksburg 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 rather than the full 5.3% combined rate. Virginia localities do not set their own sales tax rates; the general 5.3% combined rate is set by the Virginia General Assembly.

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