Henry County, Virginia Tax Rates

Q: What is the Henry County property tax rate?

Henry County's countywide real estate tax rate was $0.555 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Properties inside the Town of Ridgeway (the county's only incorporated town) pay an additional small town levy on top of the county rate. Verify the current adopted rate with Henry County before making financial decisions.

Q: What is the Henry County vehicle personal property tax rate?

Henry County's general personal property tax rate was $1.550 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. Notably, the Machinery and Tools rate is also $1.550, matching the TPP rate exactly. The Virginia DOT survey notes that vehicles may be classified as a separate class and taxed at a different rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Henry County Commissioner of the Revenue to confirm the current personal use vehicle rate and PPTRA relief percentage.

Q: What is the sales tax rate in Henry County?

The combined sales tax rate in Henry County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Henry County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so the 0.7% regional levy does not apply. Qualifying food and grocery items are taxed at the reduced 1.0% Virginia state rate.

Q: Is Henry County the same as the City of Martinsville?

No. Henry County and the City of Martinsville are separate tax jurisdictions even though Martinsville sits geographically inside Henry County's footprint. Martinsville is a Virginia independent city under Virginia Constitution Article VII, with its own city government and its own tax rates. A Martinsville City resident pays Martinsville City tax rates (DOT TY2025: RE $0.990 per $100) and does not pay any Henry County tax. A Henry County resident pays only Henry County rates ($0.555 RE per $100 per DOT TY2025) plus the Ridgeway town overlay if inside town limits.

Q: What incorporated towns are in Henry County?

Only one incorporated town is inside Henry County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Ridgeway (RE +$0.010, TPP +$0.110, M&T +$0.110, MC $0.000). Ridgeway's town overlay is among the smallest published in Virginia. Bassett, Collinsville, Stanleytown, Fieldale, and Horsepasture are unincorporated census-designated places (not separate tax jurisdictions); properties in those areas pay only the Henry County rate.

Q: Where is the Henry County government office located?

The Henry County government complex is located in Collinsville, an unincorporated community. Although Henry County does not have an incorporated county seat (Martinsville City, which historically served the surrounding region, became an independent city in 1928 and is no longer part of Henry County), the county administrative offices, Commissioner of the Revenue, and Treasurer's offices operate from the Henry County Administration Building in Collinsville.

Q: Why does Henry County's TPP rate match its Machinery & Tools rate?

Henry County publishes a general Tangible Personal Property rate of $1.550 per $100 and a Machinery and Tools rate of $1.550 per $100 - matching exactly per the Virginia DOT TY2025 survey. Most Virginia counties differentiate between these classifications (typically with M&T lower than TPP), so Henry's exact-parity is notable in the dataset. The shared rate simplifies administration but means business equipment used in manufacturing is taxed at the same rate as general business personal property. Per § 58.1-3506 Henry may still classify vehicles separately - confirm the personal use vehicle rate with the Commissioner of the Revenue.

Henry County's real estate tax rate was $0.555 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $1.550 per $100, which matches the Machinery and Tools rate exactly - a notable rate parity. Only one incorporated town - Ridgeway - sits inside the county; Ridgeway carries one of the smallest published town overlays in Virginia. The combined sales tax rate is 5.3%. Important disambiguation: Henry County is distinct from the City of Martinsville (a separate Virginia independent city geographically inside Henry's footprint). Verify current adopted rates with Henry County before making financial decisions.

Rates verified May 2026. See our methodology for sourcing and update cadence.

Key Takeaways

County real estate tax rate: $0.555 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
One incorporated town is inside Henry County per DOT Table 3, and it levies a small town tax for TY2025: Town of Ridgeway (RE +$0.010, TPP +$0.110, M&T +$0.110, MC $0.000) - among the smallest published town overlays in Virginia.
No Henry County sanitary or special service districts appear in the Virginia DOT TY2025 Table 4. Properties outside Ridgeway pay only the county rate.
Bassett, Collinsville, Stanleytown, Fieldale, and Horsepasture are unincorporated census-designated places - not separate tax jurisdictions. Properties in those areas pay only the Henry County rate.
General personal property tax rate: $1.550 per $100 (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 Henry 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 Henry County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Henry County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
County Machinery and Tools tax: $1.550 per $100 (TY2025 per DOT) - notable: Henry's M&T rate exactly matches the general TPP rate. Most Virginia counties differentiate between these classifications, so this exact-parity is unusual.
County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - standard Virginia pattern; Henry switched to Business Tangible Personal Property under § 58.1-3508.1.
Henry County does not have an incorporated county seat. The county administrative complex is located in Collinsville, an unincorporated community. The City of Martinsville (which historically served the surrounding region) became an independent city in 1928 and is legally separate from Henry County.
Critical disambiguation: Henry County is not the same as the City of Martinsville. Martinsville is a separate Virginia independent city geographically inside Henry's footprint, with its own tax rates ($0.990 RE per $100 per DOT TY2025) and government. Martinsville residents do not pay any Henry County tax.
Adjacent live county pages: Franklin County (live; north), Pittsylvania County (live in same publish sequence; east, largest VA county by land area), and Patrick County (live; west - same TPP=M&T parity pattern as Henry). Also borders live Floyd County (same publish sequence; Blue Ridge Plateau).
Property and vehicle tax due dates: verify current dates with Henry County. Due dates vary by locality in Virginia.

Henry County Tax Rates - At a Glance

Henry County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.555	Plus town levy if inside Ridgeway town limits (see overlay table below).
General Personal Property	$1.550	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$1.550	Matches TPP exactly - notable rate parity. Business tangible personal property classification
Merchants' Capital	$0.000	Standard Virginia pattern - Henry switched to Business TPP decades ago
Sales Tax	5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%)

All rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 3). Verify current adopted rates with Henry County and Ridgeway.

Real Estate Tax

Rate and Assessment

Henry County's real estate tax rate was $0.555 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Henry County Board of Supervisors. Henry County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Properties inside the Town of Ridgeway are subject to an additional town real estate levy of $0.010 per $100 on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside Ridgeway pay only the $0.555 county rate, including properties in the unincorporated communities of Bassett, Collinsville, Stanleytown, Fieldale, and Horsepasture. Henry County does not appear in DOT Table 4 (County District Levies), so there are no countywide sanitary, transportation, or special-service district levies.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at henrycountyva.gov or by contacting the Henry County Commissioner of the Revenue.

Incorporated Town Overlays

One incorporated town is inside Henry County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Ridgeway's town overlay is one of the smallest published in Virginia.

Henry County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Ridgeway	$0.010	$0.110	$0.110	$0.000

Total inside Ridgeway town limits equals the county rate ($0.555 RE / $1.550 TPP / $1.550 M&T / $0.000 MC) plus the Ridgeway town rate above. The combined real estate rate inside Ridgeway reaches $0.565/$100 - the smallest such combined uplift in the live coverage area. Verify the current Ridgeway town rate with the town government before making financial decisions.

Exemptions and Relief Programs

Henry 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 Henry County Commissioner of the Revenue for current eligibility thresholds and procedures.

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

Vehicle Personal Property Tax

Rate and Assessment Method

Henry County's general personal property tax rate was $1.550 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Notably, the county's Machinery and Tools rate of $1.550 matches the TPP rate exactly - an unusual parity in the Virginia rate-survey dataset. Properties inside the Town of Ridgeway are subject to an additional $0.110 town personal property levy (see town overlay table above). 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 Henry County may differ from the $1.550 general rate. Contact the Henry 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. Henry 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. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.

PPTRA percentage pending official confirmation. Contact the Henry County Commissioner of the Revenue or visit henrycountyva.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 Henry County is 5.3%. Henry County 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 countywide. Towns do not add their own sales tax in Virginia.

Henry County 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. Adjacent live county pages at the same 5.3% rate: Franklin County (also at 5.3%; north - also a non-zero Merchants Capital county) and Pittsylvania County (also at 5.3%; east - largest VA county by land area, surrounds City of Danville).

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

Henry County vs City of Martinsville Disambiguation

Henry County and the City of Martinsville are different jurisdictions. Martinsville is a Virginia independent city under Virginia Constitution Article VII, located geographically inside Henry County's footprint but legally and administratively separate. Martinsville became an independent city in 1928 (one of several Virginia industrial cities to do so in the early 20th century). A Martinsville resident pays Martinsville City tax rates and does not pay any Henry County tax. Likewise, a Henry County resident pays only Henry County rates (plus the Ridgeway town overlay if inside town limits) and does not pay any Martinsville City tax.

The DOT TY2025 Local Tax Rates Survey confirms this distinction clearly: Table 1 (County Levies) lists Henry County with RE $0.555, TPP $1.550, M&T $1.550, MC $0.000; Table 2 (City Levies) lists Martinsville City separately with RE $0.990, TPP $2.300, M&T $1.850, MC $0.000. The two jurisdictions use entirely different rate schedules and serve different residents. Henry's county administrative complex is in Collinsville (an unincorporated community), not in Martinsville City - because Martinsville is not legally part of Henry County.

Geography and Context: Southern Virginia / NC Border

Henry County sits in southern Virginia along the North Carolina border, in the historic Dan River and Martinsville textile region. The county developed as a manufacturing center anchored by furniture, textile, and tobacco industries. Today the local economy has diversified, with motorsports (Martinsville Speedway is in Martinsville City, not Henry County itself), light manufacturing, and agriculture playing significant roles.

Adjacent jurisdictions: Franklin County (live; north), Pittsylvania County (live in same publish sequence; east - largest VA county by land area, surrounds City of Danville), and Patrick County (live; west - same TPP=M&T parity pattern, in the Blue Ridge foothills). Also borders live Floyd County (northwest; same publish sequence as the 2026-05-18 Daily Production Lane batch). Henry also borders Rockingham County and Stokes County in North Carolina to the south.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Henry County personal use vehicle rate may differ from the $1.550 general TPP rate published by DOT - confirm with the county before relying on the estimate. Ridgeway residents add the +$0.110 town overlay.

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Virginia Property Tax Calculator

Estimate your Henry County annual real estate tax based on assessed value. Add the Ridgeway town overlay (+$0.010) if inside town limits.

Live

Virginia Sales Tax Calculator

Estimate sales tax on purchases in Henry County at the 5.3% General Virginia rate.

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Other Virginia Jurisdictions

Henry County is in southern Virginia along the NC border. Compare adjacent live jurisdictions:

Franklin County (adjacent north - also in Roanoke MSA southern edge; also a non-zero Merchants Capital county)
Pittsylvania County (adjacent east - same publish sequence; largest VA county by land area; surrounds City of Danville)
Bedford County (north of Franklin; Smith Mountain Lake region)
City of Roanoke (independent city north in the Roanoke MSA)

For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.

Official Sources

Henry County - Official Website
Official source for Henry County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
henrycountyva.gov
Virginia Department of Taxation - Local Tax Rates Survey TY2025
Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Henry County in Table 1 (County Levies) and the Ridgeway town overlay in Table 3 (Town Tax Rates). Martinsville City is listed separately in Table 2 (Cities) as a distinct jurisdiction.
tax.virginia.gov/local-tax-rates
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region.
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 Henry County and Ridgeway town government before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Henry County property tax rate?

Henry County's countywide real estate tax rate was $0.555 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside Ridgeway pay an additional $0.010 town levy (one of the smallest such overlays in Virginia). Verify the current adopted rate at henrycountyva.gov.

What is the Henry County vehicle personal property tax rate?

Henry County's general personal property rate was $1.550 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The Machinery and Tools rate is also $1.550, matching exactly - notable rate parity. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Henry County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Henry County?

The combined sales tax rate in Henry County is 5.3% (4.3% Virginia state + 1.0% local). Henry County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.

Is Henry County the same as the City of Martinsville?

No. Henry County and the City of Martinsville are separate tax jurisdictions, even though Martinsville sits geographically inside Henry's footprint. Martinsville became a Virginia independent city in 1928 under Virginia Constitution Article VII, with its own city government and its own tax rates. DOT TY2025 lists Henry County in Table 1 (RE $0.555) and Martinsville City in Table 2 (RE $0.990). Martinsville residents pay only Martinsville City tax; Henry County residents pay only Henry County tax (plus the Ridgeway town overlay if applicable).

What incorporated towns are in Henry County?

Only one incorporated town is inside Henry County per Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Ridgeway (RE +$0.010, TPP +$0.110). Ridgeway's town overlay is among the smallest published in Virginia. Bassett, Collinsville, Stanleytown, Fieldale, and Horsepasture are unincorporated census-designated places - properties there pay only the Henry County rate.

Where is the Henry County government office located?

The Henry County government complex is located in Collinsville, an unincorporated community. Henry County does not have an incorporated county seat - the City of Martinsville (which historically served the surrounding region) became an independent city in 1928 and is no longer part of Henry County. The county administrative offices, Commissioner of the Revenue, and Treasurer operate from the Henry County Administration Building in Collinsville.

Why does Henry County's TPP rate match its Machinery and Tools rate?

Henry County publishes a general TPP rate of $1.550 per $100 and a Machinery and Tools rate of $1.550 per $100 - matching exactly per the Virginia DOT TY2025 survey. Most Virginia counties differentiate between these classifications (typically with M&T lower than TPP), so Henry's exact parity is notable in the dataset. The shared rate simplifies administration but means business equipment used in manufacturing is taxed at the same rate as general business personal property. Per § 58.1-3506 Henry may still classify vehicles separately - confirm the personal use vehicle rate with the Commissioner of the Revenue.