Montgomery County, VA Tax Rates

Montgomery County Tax Rates - At a Glance

Montgomery County Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$0.760 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with Montgomery County
Vehicle Personal Property Tax	$2.550 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 Tax	$1.820 per $100	Business property only; TY2025 per DOT survey; does not apply to personal vehicles or residential real estate
Sales Tax	5.3%	General Virginia rate; qualifying groceries 1.0%
Town of Blacksburg (additional levy)	+$0.260 RE per $100	Applies only to properties within Blacksburg town limits, on top of county rates; TY2025 per DOT survey
Town of Christiansburg (additional levy)	+$0.140 RE / +$0.450 TPP / +$0.450 M&T per $100	Applies only to properties within Christiansburg town limits, on top of county rates; TY2025 per DOT survey

Real Estate Tax

Rate and Assessment

Montgomery County's real estate tax rate was $0.760 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. Montgomery County is a true county in southwestern Virginia, located in the New River Valley region. The county seat is Christiansburg. The county is bordered by Roanoke County to the east, Floyd County to the south, Pulaski County to the west, Giles County to the northwest, and Craig County to the north. The Town of Blacksburg, home of Virginia Tech, is the largest town in the county. The real estate tax rate is set annually by the Montgomery County Board of Supervisors.

Montgomery County assesses real property at 100% of fair market value per Code of Virginia § 58.1-3201. The $0.760/$100 rate is among the lower county real estate rates in Virginia. For reference, neighboring Roanoke County's rate is higher at $1.030/$100 (TY2025 per DOT survey).

Important jurisdiction note: The City of Radford is a separate independent city adjacent to Montgomery County and is not part of Montgomery County. Properties within Radford city limits are taxed by the city, not the county. The Town of Blacksburg and Town of Christiansburg are incorporated towns inside Montgomery County - properties inside their town limits pay both county and town rates. If you are unsure which jurisdiction your property falls in, contact the Montgomery County Commissioner of the Revenue or check your property records.

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

Town of Blacksburg Overlay

The Town of Blacksburg is an incorporated town located within Montgomery County. Blacksburg is the home of Virginia Tech (Virginia Polytechnic Institute and State University). Properties in Blacksburg are subject to both county and town tax rates. Per the Virginia DOT TY2025 survey, Blacksburg levies an additional real estate rate of $0.260 per $100 on top of the county rates. Blacksburg does not levy an additional tangible personal property tax in the DOT TY2025 survey. Residents of Blacksburg should contact Montgomery County and the Town of Blacksburg to confirm the combined rates that apply to their property.

Town of Christiansburg Overlay

The Town of Christiansburg is the county seat of Montgomery County and an incorporated town. Properties in Christiansburg are subject to both county and town tax rates. Per the Virginia DOT TY2025 survey, Christiansburg levies additional rates of $0.140 per $100 for real estate, $0.450 per $100 for tangible personal property, and $0.450 per $100 for machinery and tools on top of county rates. Residents of Christiansburg should contact Montgomery County and the Town of Christiansburg to confirm the combined rates that apply to their property.

Exemptions and Relief Programs

Montgomery County offers real estate 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. Most Virginia Tech property is exempt from local real estate tax as state-owned property. Contact the Montgomery 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). Data last verified: May 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

Montgomery County's general personal property tax rate was $2.550 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. Montgomery County's specific assessment guide (J.D. Power Clean Trade-In value or other approved guide) should be confirmed directly with the county.

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 Montgomery County may differ from the $2.550 general rate. Contact the Montgomery 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. Montgomery 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 Montgomery County Commissioner of the Revenue or visit montgomerycountyva.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).

Machinery and Tools Tax

Montgomery County levies a Machinery and Tools tax of $1.820 per $100 of assessed value for tax year 2025, per the Virginia DOT survey. This tax applies to business equipment used in manufacturing and processing - it does not apply to personal use vehicles or residential real estate. Businesses operating manufacturing or industrial equipment in Montgomery County should confirm current rates and assessment procedures with the Commissioner of the Revenue.

Sales Tax

Rate and Composition

The combined sales tax rate in Montgomery County is 5.3%. Montgomery County uses the standard general Virginia sales tax rate - the county is not part of any regional transportation district (not Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle). The rate consists of the 4.3% Virginia state rate plus the 1.0% local rate. This is among the lower combined sales tax rates in Virginia.

Montgomery 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 rather than the full 5.3% combined rate. Virginia localities do not set their own sales tax rates; the general Virginia rate is authorized by the Virginia General Assembly.

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