Patrick County, Virginia Tax Rates

Q: What is the Patrick County property tax rate?

Patrick County's countywide real estate tax rate was $0.730 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Properties inside the Town of Stuart (the county's only incorporated town and the county seat) pay an additional $0.172 town real estate levy on top of the county rate. Verify the current adopted rate with Patrick County before making financial decisions.

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

Patrick County's general personal property tax rate was $1.710 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 $1.710, 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 Patrick 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 Patrick County?

The combined sales tax rate in Patrick County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Patrick 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: What incorporated towns are in Patrick County?

Only one incorporated town is inside Patrick County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Stuart (RE +$0.172, TPP +$0.172, M&T +$0.172, MC $0.000). Stuart's overlay is unusual because all four DOT rate columns are uniformly $0.172. Meadows of Dan, Patrick Springs, Vesta, and Woolwine are unincorporated communities and properties there pay only the Patrick County rate.

Q: Where is the Patrick County government office located?

The Patrick County government complex is located in the Town of Stuart, the county seat. The Commissioner of the Revenue, the Treasurer, and other Patrick County administrative offices operate from the county complex in Stuart. The county was named for Patrick Henry, and the county seat Stuart is named for Confederate cavalry general J.E.B. Stuart, who was born in Patrick County.

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

Patrick County publishes a general Tangible Personal Property rate of $1.710 per $100 and a Machinery and Tools rate of $1.710 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 Patrick's exact-parity is notable in the dataset - it shares this TPP=M&T parity pattern with neighbouring Henry County (also live). Per Code of Virginia § 58.1-3506 Patrick may still classify vehicles separately - confirm the personal use vehicle rate with the Commissioner of the Revenue.

Q: Is Patrick County in the Blue Ridge Parkway corridor?

Yes. The Blue Ridge Parkway crosses the northwestern corner of Patrick County. Mabry Mill - one of the most photographed locations on the Parkway - is actually in neighbouring Floyd County, but the Meadows of Dan community in Patrick County is the closest population center to that section of the Parkway. Patrick is in the Blue Ridge foothills and contains the Reynolds Homestead (birthplace of R.J. Reynolds, the tobacco industrialist, near Critz).

Patrick 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 $1.710 per $100, which matches the Machinery and Tools rate exactly - notable rate parity that Patrick shares with neighbouring Henry County. Only one incorporated town - Stuart, the county seat - sits inside the county; Stuart carries an unusual uniform overlay of $0.172 across all four DOT rate columns. The combined sales tax rate is 5.3%. Patrick is triple-adjacent to live Franklin, Henry, and Pittsylvania counties and sits in the Blue Ridge foothills on the North Carolina border. Verify current adopted rates with Patrick County before making financial decisions.

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

Key Takeaways

County real estate tax rate: $0.730 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
One incorporated town is inside Patrick County per DOT Table 3, and it levies a small uniform town tax for TY2025: Town of Stuart (RE +$0.172, TPP +$0.172, M&T +$0.172, MC $0.000) - unusual because all four DOT columns are uniformly $0.172.
No Patrick County sanitary or special service districts appear in the Virginia DOT TY2025 Table 4. Properties outside Stuart pay only the county rate.
Meadows of Dan, Patrick Springs, Vesta, Woolwine, and Critz are unincorporated communities - not separate tax jurisdictions. Properties in those areas pay only the Patrick County rate.
General personal property tax rate: $1.710 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 Patrick 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 Patrick County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Patrick County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
County Machinery and Tools tax: $1.710 per $100 (TY2025 per DOT) - notable: Patrick's M&T rate exactly matches the general TPP rate (same parity pattern as live Henry County to the east).
County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - standard Virginia pattern; Patrick switched to Business Tangible Personal Property under § 58.1-3508.1.
County seat: Stuart, named after Confederate cavalry general J.E.B. Stuart, who was born in Patrick County. The county itself is named for Patrick Henry.
Adjacent live county pages: Franklin County (north), Henry County (east), and Pittsylvania County (far east, via Henry). Patrick is the triple-live-adjacency anchor for the new southern-Virginia cluster.
Property and vehicle tax due dates: verify current dates with Patrick County. Due dates vary by locality in Virginia.

Patrick County Tax Rates - At a Glance

Patrick County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.730	Plus town levy if inside Stuart town limits (see overlay table below).
General Personal Property	$1.710	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$1.710	Matches TPP exactly - notable rate parity (same as live Henry County)
Merchants' Capital	$0.000	Standard Virginia pattern - Patrick 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 Patrick County and the Town of Stuart.

Real Estate Tax

Rate and Assessment

Patrick 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 Patrick County Board of Supervisors. Patrick County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Properties inside the Town of Stuart are subject to an additional town real estate levy of $0.172 per $100 on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside Stuart pay only the $0.730 county rate, including properties in the unincorporated communities of Meadows of Dan, Patrick Springs, Vesta, Woolwine, and Critz. Patrick 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 co.patrick.va.us or by contacting the Patrick County Commissioner of the Revenue.

Incorporated Town Overlays

One incorporated town is inside Patrick County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Stuart's town overlay is unusually flat: all four DOT rate columns are uniformly $0.172.

Patrick County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Stuart (county seat)	$0.172	$0.172	$0.172	$0.000

Total inside Stuart town limits equals the county rate ($0.730 RE / $1.710 TPP / $1.710 M&T / $0.000 MC) plus the Stuart town rate above. The combined real estate rate inside Stuart reaches $0.902/$100. The uniform $0.172 overlay across all four columns is unusual in the DOT dataset - most Virginia town overlays differ materially between rate columns. Verify the current Stuart town rate with the town government before making financial decisions.

Exemptions and Relief Programs

Patrick 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 Patrick 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

Patrick County's general personal property tax rate was $1.710 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 $1.710 matches the TPP rate exactly - a parity pattern Patrick shares with neighbouring Henry County to the east. Properties inside the Town of Stuart are subject to an additional $0.172 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 Patrick County may differ from the $1.710 general rate. Contact the Patrick 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. Patrick 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 Patrick County Commissioner of the Revenue or visit co.patrick.va.us 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 Patrick County is 5.3%. Patrick 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.

Patrick 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 (north), Henry County (east), and Pittsylvania County (east via Henry).

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

Geography and Context: Blue Ridge Foothills / NC Border

Patrick County sits in southern Virginia along the North Carolina border in the Blue Ridge foothills. The Blue Ridge Parkway crosses the northwestern corner of the county, with the Meadows of Dan community sitting near the Parkway corridor. The county is named for Patrick Henry, and the county seat - the Town of Stuart - is named for Confederate cavalry general J.E.B. Stuart, who was born in Patrick County. The Reynolds Homestead (birthplace of R.J. Reynolds, the tobacco industrialist, near Critz) is one of the county's notable historic sites. Patrick's economy has historically been anchored by tobacco, textiles, and timber; today it is increasingly oriented toward tourism, agriculture, and the Parkway corridor.

Adjacent jurisdictions: Franklin County (live; north), Henry County (live; east - surrounds City of Martinsville), and Pittsylvania County (live; far east via Henry - largest VA county by land area). Patrick also borders live Floyd County (northwest; same publish sequence as the 2026-05-18 batch) and Carroll County (live 2026-05-19; west - Blue Ridge / New River Plateau, NC border), plus Surry County NC and Stokes County NC to the south.

Southern Virginia Cluster Context

Patrick County sits at the western anchor of a newly-built five-county southern Virginia cluster on CountyTaxTools. Within a week (2026-05-13 through today's build), the following adjacent county pages have gone live: Franklin County (live 2026-05-13), Henry County (live 2026-05-14), Pittsylvania County (live 2026-05-14), and now Patrick County. Patrick is triple-live-adjacent in this cluster - the only one of the four to border all three of the others (Franklin, Henry, and indirectly Pittsylvania through Henry). The five-county block now stretches contiguously from Bedford/Franklin in the Roanoke MSA southern edge all the way across the NC border zone to Halifax (the second slot in tonight's run). All five counties levy the same 5.3% Virginia general sales tax rate; their real estate, TPP, and M&T rates vary considerably by county.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Patrick County personal use vehicle rate may differ from the $1.710 general TPP rate published by DOT - confirm with the county before relying on the estimate. Stuart residents add the +$0.172 town overlay.

Live

Virginia Property Tax Calculator

Estimate your Patrick County annual real estate tax based on assessed value. Add the Stuart town overlay (+$0.172) if inside town limits.

Live

Virginia Sales Tax Calculator

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

Live

Other Virginia Jurisdictions

Patrick County is in southern Virginia / Blue Ridge foothills. Compare adjacent live jurisdictions:

Franklin County (adjacent north - non-zero Merchants Capital county; Smith Mountain Lake region)
Henry County (adjacent east - same TPP=M&T parity pattern as Patrick; surrounds City of Martinsville)
Pittsylvania County (far east via Henry - largest VA county by land area; surrounds City of Danville)
Halifax County (east of Pittsylvania - same publish sequence; former independent city South Boston is inside Halifax)
Bedford County (north of Franklin; Smith Mountain Lake region)

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

Official Sources

Patrick County - Official Website
Official source for Patrick County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules. Patrick uses the older Virginia county domain convention (co.[county].va.us) rather than the [county]countyva.gov pattern used by some neighbours.
co.patrick.va.us
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 Patrick County in Table 1 (County Levies) and the Town of Stuart overlay 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 Patrick County and Stuart town government before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Patrick County property tax rate?

Patrick 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 Stuart pay an additional $0.172 town levy. Verify the current adopted rate at co.patrick.va.us.

What is the Patrick County vehicle personal property tax rate?

Patrick County's general personal property rate was $1.710 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The Machinery and Tools rate is also $1.710, matching exactly - notable rate parity (same pattern as live Henry County). 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 Patrick County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Patrick County?

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

What incorporated towns are in Patrick County?

Only one incorporated town is inside Patrick County per Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Stuart, the county seat (RE +$0.172, TPP +$0.172, M&T +$0.172, MC $0.000). Stuart's overlay is unusual because all four DOT rate columns are uniformly $0.172. Meadows of Dan, Patrick Springs, Vesta, Woolwine, and Critz are unincorporated - properties there pay only the Patrick County rate.

Where is the Patrick County government office located?

The Patrick County government complex is located in the Town of Stuart, the county seat. The Commissioner of the Revenue, the Treasurer, and other Patrick County offices operate from the Stuart county complex. Patrick County is named for Patrick Henry; Stuart is named for Confederate cavalry general J.E.B. Stuart, born in Patrick County.

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

Patrick County publishes a general TPP rate of $1.710 per $100 and a Machinery and Tools rate of $1.710 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 Patrick's exact parity is notable in the dataset - and it shares this TPP=M&T parity pattern with neighbouring Henry County to the east. Per § 58.1-3506 Patrick may still classify vehicles separately - confirm the personal use vehicle rate with the Commissioner of the Revenue.

Is Patrick County in the Blue Ridge Parkway corridor?

Yes. The Blue Ridge Parkway crosses the northwestern corner of Patrick County. Mabry Mill, one of the most photographed locations on the Parkway, is actually just across the line in Floyd County, but the Meadows of Dan community in Patrick is the closest population center to that section. The Reynolds Homestead near Critz (birthplace of tobacco industrialist R.J. Reynolds) is one of Patrick's notable historic sites.