Madison County, Virginia Tax Rates

Madison County Tax Rates - At a Glance

Madison County 2025 Tax Rates Summary (per county Commissioner of the Revenue; corroborated by Virginia DOT TY2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.51	County 2025 Tax Rates page + Virginia DOT TY2025. Assessed at 100% fair market value; 6-year reassessment cycle.
Personal-Use Vehicles and Trailers	$3.40	Separate higher class for personal-use vehicles. PPTRA on first $20,000 of a qualifying vehicle.
All Other Tangible Personal Property	$3.10	General TPP rate (matches DOT TY2025).
Motor Coaches (seating 30+)	$1.77	Separate personal property classification.
Machinery and Tools	$1.67	Per county + Virginia DOT TY2025.
Merchants' Capital	$0.86	RARE - Madison still levies an active Merchants' Capital tax.
Town of Madison (RE overlay, on top of county)	+$0.083	Combined real estate inside the Town of Madison $0.593. Town levies no separate TPP or M&T tax.
Sales Tax	5.3% (4.3% state + 1.0% local) - "Everywhere else" tier

The real estate rate ($0.51), the personal-use vehicle rate ($3.40), the general TPP rate ($3.10), motor coaches ($1.77), Machinery and Tools ($1.67), Merchants' Capital ($0.86), the non-pro-rating rule, the J.D. Power (NADA) assessment basis, and the June 5 / December 5 (real estate) and December 5 (personal property) due dates were verified directly from the Madison County Commissioner of the Revenue pages (madisonco.virginia.gov) in June 2026. The Town of Madison overlay is from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 3). Sales tax verified at the Virginia Department of Taxation. The current-year PPTRA percentage and the specific penalty and interest figures are not published on the accessed county pages and are pending confirmation with the Commissioner of the Revenue.

Vehicle Personal Property (Car) Tax

Rate and Classification

Madison County taxes personal-use vehicles and trailers at $3.40 per $100 of assessed value, per the county's 2025 Tax Rates page - notably a slightly higher rate than the $3.10 per $100 that applies to all other tangible personal property. Motor coaches with seating for 30 or more are a separate class taxed at $1.77 per $100. Virginia State Code § 58.1-3503 defines personal property to include automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers, and aircraft, and the Board of Supervisors may set different rates for different classes - which Madison does.

Assessment Method

Personal property in Madison County is valued at 100% fair market value as of January 1 each year using the J.D. Power (formerly NADA) Official Valuation Guide, per the Commissioner of the Revenue. The tangible personal property declaration (Form 762) is filed by May 1.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) on the first $20,000 of value, under Code of Virginia § 58.1-3524. The relief percentage varies each year and is set by the Board of Supervisors; the current-year percentage is not published on the accessed county pages - confirm it with the Commissioner of the Revenue at 540-948-4421.

No Proration

Madison County is a non-pro-rating locality. Per the county, all tangible property located within Madison County as of January 1 of the tax year is taxed for the entire year, regardless of the date it is moved out or disposed of within the tax year. If you owned a vehicle on January 1 you pay personal property tax for the full year; a vehicle you purchase after January 1 is not taxed by Madison County until the following year.

Source: Madison County Commissioner of the Revenue - Personal Property Taxes (madisonco.virginia.gov) and 2025 Tax Rates. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide.

Real Estate Tax

Rate and Assessment

Madison County's real estate tax rate is $0.51 per $100 of assessed value, verified on the county's 2025 Tax Rates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201; real property in Madison is assessed as of January 1 each year, and the county runs a general reassessment every six years in accordance with the Code of Virginia.

Town of Madison Overlay

Madison County's only incorporated town, the county seat Town of Madison, levies an additional real estate tax of +$0.083 per $100 on top of the county rate (combined real estate inside the town of $0.593), per the Virginia DOT Local Tax Rates Survey Table 3. The town levies no separate tangible personal property or machinery and tools tax. Parcels outside the town pay only the $0.51 county real estate rate.

Due Dates

Madison County collects real estate tax in two installments, due June 5 and December 5. Annual personal property and business tangible personal property taxes are due December 5, and the tangible personal property declaration (Form 762) is filed by May 1. The specific late-payment penalty and interest rate are not published on the accessed county pages; confirm them with the Commissioner of the Revenue at 540-948-4421 or the Treasurer's office.

Exemptions and Relief Programs

Madison County offers a Land Use Deferral program that allows qualifying agricultural, horticultural, and forestal land to be assessed at use value rather than market value. Real estate tax relief is also available for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the Board of Supervisors. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate exemption on their primary residence under Code of Virginia § 58.1-3219.5, and a qualifying veteran's primary personal-use vehicle may be exempt under Article X, Section 6-A(8) of the Constitution of Virginia. Contact the Madison County Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Madison County - Real Estate, 2025 Tax Rates, and Key Dates (direct verification, June 2026). Town of Madison overlay from Virginia DOT Local Tax Rates Survey tax year 2025 (Table 3).

Machinery, Tools, and Merchants' Capital

Madison County levies Machinery and Tools at $1.67 per $100. Distinctively, Madison is one of a minority of Virginia counties that still levies an active Merchants' Capital tax, at $0.86 per $100 - most counties substitute Business Tangible Personal Property under Code of Virginia § 58.1-3508.1 and show a $0.00 Merchants' Capital rate. The Virginia DOT Local Tax Rates Survey tax year 2025 confirms Madison's nonzero $0.860 Merchants' Capital rate and the $1.670 Machinery and Tools rate.

Source: Madison County 2025 Tax Rates page and Virginia DOT Local Tax Rates Survey TY2025 (Table 1, County Levies) - Madison County RE $0.510, TPP $3.100, M&T $1.670, Merchants' Capital $0.860.

Sales Tax

Rate and Composition

The combined sales tax rate in Madison County is 5.3%. Madison falls in Virginia's baseline 5.3% "Everywhere else" tier, per the Virginia Department of Taxation - it is not part of any regional transportation district (no Northern Virginia, Central Virginia, or Hampton Roads regional add-on applies).

Madison County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
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)

Geography and Context: The Town of Madison, Old Rag, and the Piedmont

Madison County sits in the central Virginia Piedmont at the eastern foot of the Blue Ridge Mountains, west of Culpeper and north of Greene County. The county was formed in 1792 from part of Culpeper County and named for President James Madison's family. The county seat and only incorporated town is the Town of Madison.

Madison is a rural county in the Rappahannock-Rapidan region, drained by the Robinson and Rapidan rivers. Its western edge climbs into Shenandoah National Park and includes the trailhead for Old Rag Mountain, one of the most popular hikes in the mid-Atlantic. Agriculture, vineyards, and outdoor and heritage tourism anchor the local economy and tax base.

Adjacent jurisdictions: Culpeper County (live; east, 5.3% sales), Orange County (live; southeast, 5.3% sales), Greene County (live; south, 5.3% sales), Page County (live; west across the Blue Ridge, 5.3% sales), and Rockingham County (live; southwest, 5.3% sales), with Rappahannock County (north) unbuilt.

Central Piedmont Cluster Context

Madison County extends the live central Virginia Piedmont ring on CountyTaxTools. Together with Greene County (built the same day), it completes the cluster around Orange and Culpeper and ties into Page and Rockingham across the Blue Ridge. Madison's standout features within this cluster are (1) the separate, higher $3.40 personal-use vehicle rate above the $3.10 general rate, (2) the rare active $0.86 Merchants' Capital tax, (3) the verified no-proration rule, and (4) the small Town of Madison real estate overlay.