Page County, Virginia Tax Rates
Page County's real estate tax rate was $0.730 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $4.300 per $100 (personal use vehicle rate may differ). Three incorporated towns - Luray (the county seat), Stanley, and Shenandoah - assess their own town levies on top of the county rate. The combined sales tax rate is 5.3%. Important disambiguation: the Town of Shenandoah is in Page County, NOT in Shenandoah County. Verify current adopted rates with Page County before making financial decisions.
Key Takeaways
- County real estate tax rate: $0.730 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Three incorporated towns assess their own levies per DOT Table 3 (apply only inside town limits): Luray (county seat), Stanley, and Shenandoah. Town real estate rates range from $0.260 to $0.340 per $100.
- No Page County sanitary or special service districts in the Virginia DOT TY2025 Table 4. Properties outside an incorporated town pay only the county rate.
- Vehicle personal property tax rate: $4.300 per $100 general county 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 Page 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 Page County Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Page County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
- County Machinery and Tools tax: $1.500 per $100 (TY2025 per DOT) - applies to business tangible personal property.
- County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - Page County does not levy a merchants' capital tax at the countywide level.
- Page County is in the northern Shenandoah Valley, between Massanutten Mountain (west) and the Blue Ridge (east). Triple-live-adjacent: Shenandoah County, Rockingham County, and Warren County all have published rate pages. Also borders Madison, Greene, and Rappahannock counties.
- Page County contains the largest share of Shenandoah National Park's Skyline Drive corridor, plus Luray Caverns. Federal park land is exempt from local property tax.
- Property and vehicle tax due dates: verify current dates with Page County. Due dates vary by locality in Virginia.
Page County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.730 | Plus town levy if inside Luray, Stanley, or Shenandoah town limits (see overlay table below) |
| General Personal Property | $4.300 | Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue |
| Machinery and Tools | $1.500 | Business tangible personal property classification |
| Merchants' Capital | $0.000 | Page County does not levy a countywide merchants' capital tax (TY2025) |
| 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 Page County and the relevant town.
Real Estate Tax
Rate and Assessment
Page County's real estate tax rate was $0.730 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 Page County Board of Supervisors. Page County uses fair-market-value assessment under Code of Virginia § 58.1-3201.
Properties inside an incorporated town are subject to a town real estate levy on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside any incorporated town pay only the $0.730 county rate. Page 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 pagecounty.virginia.gov or by contacting the Page County Commissioner of the Revenue.
Incorporated Town Overlays
Three incorporated towns inside Page County assess their own real estate, personal property, and machinery-and-tools rates on top of the county rate (Virginia DOT TY2025 Local Tax Rates Survey Table 3 - Town Tax Rates). The town rate adds to the county rate inside town limits only. Luray is the county seat.
| Town | Real Estate | Tangible Personal Property | Machinery & Tools | Merchants' Capital |
|---|---|---|---|---|
| Luray (county seat) | $0.280 | $0.620 | $0.620 | $0.000 |
| Stanley | $0.260 | $0.750 | $0.750 | $0.000 |
| Shenandoah | $0.340 | $0.600 | $0.600 | $0.000 |
Total inside an incorporated town equals the county rate ($0.730 RE / $4.300 TPP / $1.500 M&T / $0.000 MC) plus the town rate above. Verify current town rates with each town government before making financial decisions.
Exemptions and Relief Programs
Page 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 Page 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
Page County's general personal property tax rate was $4.300 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside an incorporated town are subject to additional town personal property levies (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 Page County may differ from the $4.300 general rate. Contact the Page 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. Page 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 Page County Commissioner of the Revenue or visit pagecounty.virginia.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 Page County is 5.3%. Page 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.
| 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: Shenandoah County (also at 5.3%; west), Rockingham County (also at 5.3%; south), and Warren County (also at 5.3%; north).
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Page County vs Shenandoah County Disambiguation
Page County and Shenandoah County are different counties. They share a border in the northern Shenandoah Valley but are entirely separate jurisdictions with separate tax rates, separate governments, and separate official websites. The most common point of confusion: the Town of Shenandoah is in Page County, NOT in Shenandoah County. Town of Shenandoah residents pay Page County tax rates plus the Town of Shenandoah town levy - they do not pay Shenandoah County rates.
Page County's countywide real estate rate ($0.730 per $100) is higher than Shenandoah County's ($0.640 per $100), and the general personal property rate ($4.300 vs $4.110) is also higher. Verify which county a specific parcel is in before applying a rate - the Virginia Geographic Information Network (VGIN) or the Page County / Shenandoah County GIS portals can confirm jurisdictional boundaries.
Additional disambiguation: Page County is part of the Shenandoah Valley (the geographic region of northwestern Virginia covering multiple counties) and contains the largest share of Shenandoah National Park's Skyline Drive corridor. The valley and the park share the "Shenandoah" name but are distinct from both Page County and Shenandoah County as jurisdictions.
Shenandoah National Park and Luray Caverns
Page County contains the central section of Shenandoah National Park, including the Big Meadows and Skyland visitor districts along Skyline Drive. The park is federal land under the National Park Service and is therefore exempt from local property taxation. Private parcels along the park's eastern and western boundaries (along US 211 east of Luray and US 340 in the valley) are subject to normal Page County real estate and personal property rates plus any applicable town levy.
Luray Caverns - the largest caverns east of the Mississippi - is a privately operated tourist attraction inside the Town of Luray. The underlying real property is subject to both the Page County real estate rate ($0.730 per $100) and the Town of Luray real estate overlay ($0.280 per $100), for a combined real estate rate of $1.010 per $100 inside Luray town limits. Visitor admissions are subject to Virginia retail sales tax at the 5.3% combined rate.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: Page County rates should be confirmed directly with the county before use; town residents add their applicable town overlay.
LiveVirginia Property Tax Calculator
Estimate your Page County annual real estate tax based on assessed value. Add the applicable town overlay if inside Luray, Stanley, or Shenandoah town limits.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Page County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Page County is in the northern Shenandoah Valley. Compare adjacent live jurisdictions:
- Shenandoah County (adjacent west - the neighboring county with which Page is most often confused)
- Rockingham County (adjacent south)
- Harrisonburg (independent city inside Rockingham County, to the south)
- Warren County (adjacent north)
- Frederick County (north of Warren)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Page County - Official Website
Official source for Page County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
pagecounty.virginia.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 Page County in Table 1 (County Levies) and the three Page County town overlays - Luray, Stanley, and Shenandoah - in Table 3 (Town Tax Rates).
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 Page County and the relevant town before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Page County property tax rate?
Page County's countywide real estate tax rate was $0.730 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside Luray, Stanley, or Shenandoah town limits pay an additional town levy. Verify the current adopted rate at pagecounty.virginia.gov.
What is the Page County vehicle personal property tax rate?
Page County's general personal property rate was $4.300 per $100 of assessed value countywide 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. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Page County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Page County?
The combined sales tax rate in Page County is 5.3% (4.3% Virginia state + 1.0% local). Page County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.
Is the Town of Shenandoah in Page County or Shenandoah County?
The Town of Shenandoah is in Page County, not in Shenandoah County. Despite sharing the "Shenandoah" name with the neighboring county, the Town of Shenandoah is one of three incorporated Page County towns (along with Stanley and the county seat Luray). Town of Shenandoah residents pay Page County tax rates plus the Town of Shenandoah town levy (RE $0.340, TPP $0.600, M&T $0.600 per DOT TY2025 Table 3).
What incorporated towns are in Page County?
Three incorporated towns are inside Page County and assess their own taxes per Virginia DOT TY2025 Local Tax Rates Survey Table 3: Luray (county seat - RE $0.280), Stanley (RE $0.260), and Shenandoah (RE $0.340). See the town overlay table above for full rates by tax type.
Is Shenandoah National Park in Page County?
Yes - Page County contains the largest share of Shenandoah National Park's Skyline Drive corridor, including Big Meadows and Skyland. The park is federally administered and exempt from local property tax. Private parcels outside the park boundary but inside Page County are subject to the normal $0.730 county rate (plus town overlay if applicable). The Town of Luray is a primary park gateway.