Harrisonburg, Virginia Tax Rates

Harrisonburg Tax Rates - At a Glance

Harrisonburg Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$1.010 per $100	Tax year 2025 per Virginia DOT survey; verify current adopted rate with the City of Harrisonburg
Vehicle Personal Property Tax	$3.45 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	$2.120 per $100	TY2025 per DOT survey (business tangible personal property)
Sales Tax	5.3%	General Virginia rate; not in a regional transportation district; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Harrisonburg's real estate tax rate was $1.010 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey. Harrisonburg is an independent city in the Shenandoah Valley and the home of James Madison University. The rate is set annually by Harrisonburg City Council.

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

Service Districts

Harrisonburg has no city service-district levies in the Virginia DOT Table 5 for tax year 2025. The base $1.010/$100 rate applies citywide.

Independent City Status

Harrisonburg is an independent city - a county-equivalent jurisdiction in Virginia. Although Harrisonburg is geographically surrounded by Rockingham County, the two are legally and administratively separate. If you live in Harrisonburg, your local property and vehicle taxes are set by Harrisonburg city government, not by Rockingham County. Rockingham County residents pay county tax rates instead.

Exemptions and Relief Programs

Harrisonburg offers 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 Harrisonburg Commissioner of the Revenue for current eligibility thresholds and procedures. James Madison University property is exempt from local real estate tax under Virginia state-property exemption rules.

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

Vehicle Personal Property Tax

Rate and Assessment Method

Harrisonburg's general personal property tax rate was $3.45 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 Harrisonburg may differ from the $3.45 general rate. Contact the Harrisonburg 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. Harrisonburg 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 Harrisonburg Commissioner of the Revenue or visit harrisonburgva.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 Harrisonburg is 5.3%. Harrisonburg is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies.

Harrisonburg 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. Note that some Virginia jurisdictions (Northern Virginia counties, Hampton Roads cities, Central Virginia counties) charge a 6.0% sales tax. If you shop across jurisdictional lines, the applicable 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)