Giles County, Virginia Tax Rates

Giles County Tax Rates - At a Glance

Giles County Tax Rates Summary (confirmed on the county Commissioner of the Revenue's and Treasurer's calendar-year-2025 tax-rates pages)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.68	100% fair market value. Billed two halves, due June 5 and December 5.
Motor Vehicles (car tax)	$2.02	Separate, lower rate than general personal property. Due December 5.
Personal Property (general)	$2.05	General tangible personal property. Due December 5.
Machinery & Tools	$2.05	Business machinery and tools.
Merchants' Capital	$0.86	Levied on merchants' inventory.
Mobile Homes	$0.68	Taxed at the real estate rate (same as public service levy).
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.68), motor vehicle ($2.02), general personal property ($2.05), machinery and tools ($2.05), merchants' capital ($0.86), and mobile home ($0.68) rates are confirmed directly on the Giles County Commissioner of the Revenue's tax-rates page and the Treasurer's "About Taxes" page, which is explicitly labeled for calendar year 2025. The June 5 and December 5 real estate due dates, the December 5 personal property due date, the 10% penalty, the 10% annual interest, and the PPTRA structure are confirmed on the Treasurer's page. The current-year PPTRA relief percentage, the vehicle assessment guide, the reassessment cycle, the elderly and disabled relief thresholds, and the incorporated-town rate overlays are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Giles County taxes motor vehicles at $2.02 per $100 of assessed value - notably, a separate and lower rate than the county's general tangible personal property rate of $2.05 per $100. This makes the car tax in Giles distinct from most Virginia counties, which apply a single personal property rate to all classes. Business machinery and tools are taxed at $2.05, interstate transport vehicles over 10,000 pounds at $1.12, and a qualified 100% service-connected disabled veteran's vehicle at just $0.005 per $100, all per the county's published rate schedule.

Due Date and Filing

Personal property tax is due December 5. A $20.00 vehicle decal fee applies per vehicle ($7.50 for motorcycles). A 10% penalty applies to any balance unpaid by the due date, and interest accrues at 10% per year. Payments are made to the Giles County Treasurer, Angela L. Higginbotham, at 130 North Main Street, Pearisburg; the Treasurer can be reached at (540) 921-3321. The personal property filing deadline and vehicle assessment guide are pending direct confirmation.

PPTRA Relief

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. Per the county, a vehicle qualifies if it is a passenger car, motorcycle, or pickup or panel truck registered at less than 10,001 pounds with a passenger plate, owned by an individual, and used less than 50% for business. The penalty for personal property is computed on the net tax due after the PPTRA discount. The specific current-year relief percentage is pending direct confirmation with the Commissioner of the Revenue.

Source: Giles County Commissioner of the Revenue (comm-of-revenue.org) and Treasurer (virginiasmtnplayground.com) tax pages, 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

Giles County's real estate tax rate is $0.68 per $100 of assessed value, confirmed on the county Commissioner of the Revenue's and Treasurer's calendar-year-2025 tax-rates pages. Real estate is taxed at 100% of fair market value as the Virginia Constitution requires; the Commissioner of the Revenue maintains real estate ownership records and administers the land use and tax relief programs. The county's general reassessment cycle is pending direct confirmation. Mobile homes and the public service levy are both taxed at the same $0.68 per $100 rate.

Due Date and Payment

Real estate tax is billed in two halves, due June 5 and December 5. A 10% penalty applies to any balance unpaid by the due date; interest accrues at 10% per year, beginning August 1 for the first-half real estate installment and January 1 for the second-half real estate and personal property. Payments are made to the Giles County Treasurer at 130 North Main Street, Pearisburg, VA 24134; (540) 921-3321. Payments are also accepted online at treasurer.gilescounty.org, by mail, and at National Bank of Blacksburg locations during the June and December tax seasons.

Exemptions and Relief Programs

Giles County administers real estate tax relief for the elderly and permanently disabled, a land use taxation program for qualifying agricultural and forestal land, and the state PPTRA program through the Commissioner of the Revenue's office. 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 local elderly and disabled program are pending direct confirmation.

Source: Giles County Commissioner of the Revenue (comm-of-revenue.org) and Treasurer (virginiasmtnplayground.com), verified June 2026. The elderly and disabled relief thresholds and the reassessment cycle are pending direct confirmation with the Commissioner of the Revenue.

Business Equipment, Machinery, and Tools

Giles County levies a machinery and tools tax of $2.05 per $100, the same rate as general tangible personal property, and a merchants' capital tax of $0.86 per $100 on merchant inventory, both confirmed on the county's published rate schedule. Business personal property is assessed and filed with the Commissioner of the Revenue at 130 North Main Street, Pearisburg; (540) 921-1330. The business personal property filing deadline is pending direct confirmation.

Source: Giles County Commissioner of the Revenue tax-rates page (comm-of-revenue.org) and Treasurer's "About Taxes" page (virginiasmtnplayground.com), calendar year 2025. The four DOT-comparable nominal rates align with the Virginia DOT TY2025 Local Tax Rates survey.

Sales Tax

Rate and Composition

The combined sales tax rate in Giles County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Giles County 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 New River Valley neighbors.

Giles County 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)

Giles County and the New River Valley

Giles County sits along the West Virginia border in the mountains of southwestern Virginia, in the New River Valley region. The ancient New River cuts through the county past the towns of Narrows, Pembroke, Rich Creek, and Glen Lyn, and the county seat of Pearisburg sits on the Appalachian Trail. Cascades Falls, Mountain Lake (filming location for "Dirty Dancing"), and the surrounding Jefferson National Forest anchor an outdoor-recreation economy of hiking, paddling, and fishing. Giles borders live Montgomery County (home of Virginia Tech) to the southeast and live Pulaski County to the south, with the independent City of Radford and Wythe County nearby in the same New River Valley cluster.