Henrico County Tax Rates

Henrico County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.35 per $100 (personal use vehicle rate may differ). The combined sales tax rate is 6.0% under the Central Virginia regional transportation district. Verify current adopted rates with Henrico County before making financial decisions.

Key Takeaways

  • Real estate tax rate: $0.830 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with Henrico County.
  • Vehicle personal property tax rate: $3.35 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 Henrico 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 Henrico County Commissioner of the Revenue for the current-year rate.
  • Sales tax: 6.0%, the Central Virginia regional rate (4.3% state + 1.0% local + 0.7% Central Virginia transportation). Qualifying groceries: 1.0%.
  • Property and vehicle tax due dates: verify current dates with Henrico County. Due dates vary by locality in Virginia.

Henrico County Tax Rates - At a Glance

Henrico County Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax $0.830 per $100 Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with Henrico County
Vehicle Personal Property Tax $3.35 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 6.0% Central Virginia regional rate; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Henrico County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. Henrico County surrounds Richmond on three sides and is one of the most populous counties in the Commonwealth. The rate is set annually by the Henrico County Board of Supervisors.

Henrico County assesses real property at 100% of fair market value. Property owners who disagree with their assessed value may appeal through Henrico County's assessment appeals process.

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

Exemptions and Relief Programs

Henrico County 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 Henrico 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

Henrico County's general personal property tax rate was $3.35 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 Henrico County may differ from the $3.35 general rate. Contact the Henrico 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. Henrico 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 Henrico County Commissioner of the Revenue or visit henrico.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 Henrico County is 6.0%. Henrico County is within the Central Virginia regional transportation district, which adds a 0.7% regional levy on top of the 5.3% statewide base rate. This rate has been in effect since October 1, 2020, when the Central Virginia Transportation Authority levy took effect.

Henrico County Sales Tax Rate Breakdown
Component Rate
Virginia state rate 4.3%
Local rate 1.0%
Central Virginia regional transportation levy 0.7%
Combined rate 6.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 6.0% combined rate. Virginia localities do not set their own sales tax rates; the 6.0% Henrico County rate is authorized by the Virginia General Assembly through Central Virginia Transportation Authority legislation.

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

Official Sources

  • Henrico County - Official Website
    Official source for Henrico County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, assessment methods, and payment schedules.
    henrico.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, including the Central Virginia transportation district rate.
    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 Henrico County before making financial decisions. Data last verified: April 2026.

Frequently Asked Questions

What is the Henrico County property tax rate?

Henrico County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by the Henrico County Board of Supervisors. Verify the current adopted rate at henrico.us.

What is the Henrico County vehicle personal property tax rate?

Henrico County's general personal property rate was $3.35 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 Henrico County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Henrico County?

The combined sales tax rate in Henrico County is 6.0%: 4.3% Virginia state rate + 1.0% local rate + 0.7% Central Virginia regional transportation district levy (effective October 1, 2020). Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate. The 6.0% rate is set by the Virginia General Assembly.

Is Henrico County in the same sales tax region as Richmond City?

Yes. Both Henrico County and Richmond City are in the Central Virginia regional transportation district, which carries a 6.0% combined sales tax rate (5.3% statewide base plus 0.7% Central Virginia levy). This rate applies to most taxable sales made within Henrico County. Qualifying groceries are taxed at the reduced 1.0% Virginia state rate.

How does Henrico County's property tax compare to neighboring Chesterfield County and Richmond?

Henrico County's real estate rate ($0.830/$100 for TY2025) is lower than Richmond City's rate and lower than Chesterfield County ($0.890/$100 for TY2025). All three jurisdictions are in the same Central Virginia sales tax district (6.0%). Vehicle personal property rates are identical between Henrico and Chesterfield (both $3.35/$100 general rate for TY2025). The key difference for homeowners is the property tax rate and the assessed value assigned - all jurisdictions assess at 100% of fair market value but reassessment cycles and market conditions produce different assessed values.