City of Galax, Virginia Tax Rates

City of Galax Tax Rates - At a Glance

City of Galax Tax Rates Summary (city rates confirmed directly on the city Commissioner of the Revenue's page, 2026)

Tax Type	City Rate (per $100)	Notes
Real Estate	$0.92	Based on 100% assessment.
Personal Property (vehicles)	$2.25	Based on 100% assessment. Due December 5. Plus vehicle license fee.
Mobile Homes	$1.00	Based on 100% assessment.
Machinery & Tools	$1.60	Assessed at 50% of cost (about $0.80 effective per $100 of cost).
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.92), personal property ($2.25), mobile home ($1.00), and machinery and tools ($1.60 at 50% of cost) rates, and the vehicle license fees ($25 motor vehicle decal, $37 commercial tractor/trailer, $20 motorcycle), are confirmed directly on the City of Galax Commissioner of the Revenue's page for 2026. The December 5 personal property due date is confirmed on the same page. The PPTRA relief percentage, the merchants' capital rate, the real estate due dates, the reassessment cycle, the vehicle assessment guide, the late-payment penalty and interest, the business filing deadline, and the elderly and disabled relief thresholds are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

The City of Galax taxes personal property, including motor vehicles, at $2.25 per $100 of assessed value, based on 100% assessment, confirmed directly on the city Commissioner of the Revenue's page. A vehicle license fee is added to the personal property bill: $25 for a motor vehicle decal, $37 for a commercial tractor or trailer, and $20 for a motorcycle. The vehicle valuation guide used by the city is pending direct confirmation.

Due Date and Relief

Personal property tax is due December 5, per the city Commissioner of the Revenue. Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) credit under Code of Virginia § 58.1-3524 on the first $20,000 of value; the specific current-year relief percentage and the exact late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue at (276) 236-2528.

Source: City of Galax Commissioner of the Revenue page (galaxva.com), verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage and the vehicle assessment guide are pending direct confirmation.

Real Estate Tax

Rate and Assessment

The City of Galax's real estate tax rate is $0.92 per $100 of assessed value, based on 100% assessment, confirmed directly on the city Commissioner of the Revenue's page. Real estate is taxed at 100% of fair market value as the Virginia Constitution requires. Mobile homes are assessed and taxed separately at $1.00 per $100. The City Council sets the rate each year during the budget process; the city's general reassessment cycle is pending direct confirmation.

Due Date and Payment

Payments are made to the City of Galax. The personal property due date is December 5; the real estate tax due dates are pending direct confirmation. The Commissioner of the Revenue, Rene' H. Funk, is located at 111 E. Grayson Street in Galax and can be reached at (276) 236-2528 for assessment and exemption questions.

Exemptions and Relief Programs

The City of Galax administers Virginia's PPTRA vehicle relief and, like other Virginia jurisdictions, offers real estate tax relief for qualifying elderly and disabled residents. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected permanently and totally disabled is exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse. The income and net-worth thresholds for the city's local elderly and disabled program are pending direct confirmation.

Source: City of Galax Commissioner of the Revenue page (galaxva.com), verified June 2026. The elderly and disabled relief thresholds, the reassessment cycle, and the real estate due dates are pending direct confirmation with the city.

Business Equipment, Machinery, and Tools

The City of Galax taxes machinery and tools at $1.60 per $100, assessed at 50% of cost - an effective rate of about $0.80 per $100 of original cost - confirmed directly on the city Commissioner of the Revenue's page. As an independent city, Galax sets this rate separately from the surrounding counties. The merchants' capital rate and the business tangible personal property filing deadline are pending direct confirmation.

Source: City of Galax Commissioner of the Revenue page (galaxva.com), 2026. The merchants' capital rate and business filing deadline are pending direct confirmation.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Galax is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Galax is not part of any regional sales tax district, per the Virginia Department of Taxation, so it sits in the statewide baseline tier along with its Blue Ridge Highlands neighbors.

City of Galax 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)

Galax and the Blue Ridge Highlands

Galax is an independent city in the Blue Ridge Highlands of far southwest Virginia, sitting on the line between Carroll County to the east and Grayson County to the west, which together nearly surround it. Named for the galax plant native to the region, the city is famous worldwide as the "World Capital of Old-Time Mountain Music" and host of the annual Galax Old Fiddlers' Convention. Although small in population, Galax functions as the retail, medical, and commercial hub for the surrounding mountain counties. As an independent city, Galax is a county-equivalent jurisdiction with its own Commissioner of the Revenue and Treasurer, separate from Carroll and Grayson; nearby live jurisdictions also include Wythe County.