Manassas, VA Tax Rates

Manassas City Tax Rates - At a Glance

Manassas City Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$1.070 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; special district levies may apply in some areas; verify current rate
Vehicle Personal Property Tax	$3.600 per $100	General personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000 (% pending); verify current rate
Sales Tax	6.0%	Northern Virginia regional rate; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Manassas City's real estate tax rate was $1.070 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. Manassas is an independent city -- it is not part of Prince William County even though the county surrounds the city on all sides. The City of Manassas operates as a fully separate taxing jurisdiction and sets its own real estate tax rate. The real estate tax rate is set annually by Manassas City Council.

Manassas assesses real property at 100% of fair market value, consistent with standard Virginia assessment practice under Code of Virginia § 58.1-3201.

Special District Levies

In addition to the citywide base rate of $1.070 per $100, the Virginia DOT Local Tax Rates Survey (TY2025) reports two special district levies that apply to properties within specific district boundaries:

• Owens Brooke district: +$0.080 per $100 of assessed value on real estate within the Owens Brooke district area
• Fire and Rescue district: +$0.190 per $100 of assessed value on real estate within the Fire and Rescue district area

These levies are not citywide - they apply only to properties within the specific district boundaries. Contact the City of Manassas to determine whether your property falls within one of these districts.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate and district levy boundaries at manassasva.gov or by contacting the City of Manassas Commissioner of the Revenue before making financial decisions.

Exemptions and Relief Programs

Manassas City 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 City of Manassas Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source, 2026-05-01).

Vehicle Personal Property Tax

Rate and Assessment Method

Manassas City's general personal property tax rate was $3.600 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 Manassas may differ from the $3.600 general rate. Contact the City of Manassas 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. Manassas City 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 and is not the same as the percentage used by Prince William County, even though the two jurisdictions are adjacent.

PPTRA percentage pending official confirmation. Contact the City of Manassas Commissioner of the Revenue or visit manassasva.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, 2026-05-01).

Sales Tax

Rate and Composition

The combined sales tax rate in Manassas City is 6.0%. Manassas is within the Northern Virginia Regional Transportation District, which adds a 0.7% regional levy on top of the 5.3% statewide base rate. The City of Manassas shares this 6.0% rate with the surrounding Prince William County and other Northern Virginia jurisdictions including Fairfax County, Loudoun County, Arlington County, and the City of Alexandria.

Manassas City Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Northern 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% Manassas rate is authorized by the Virginia General Assembly through Northern Virginia Transportation Authority legislation.

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