Pulaski County, Virginia Tax Rates

Q: What is the Pulaski County property tax rate?

Pulaski County's countywide real estate tax rate was $0.740 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Inside the Town of Pulaski (county seat), an additional $0.360 town real estate overlay applies for a combined $1.100. Inside the Town of Dublin, an additional $0.240 overlay applies for a combined $0.980. Verify the current adopted rate with Pulaski County before making financial decisions.

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

Pulaski County's general personal property tax rate was $2.350 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The DOT survey notes that vehicles may be classified as a separate property class and taxed at a different rate, so the current personal use vehicle rate may differ from the published general TPP rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Pulaski 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 Pulaski County?

The combined sales tax rate in Pulaski County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Pulaski 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. Note: the independent City of Radford (surrounded by Pulaski County) is a separate jurisdiction with its own sales tax authority.

Q: Does Pulaski County levy a Merchants' Capital tax?

No. Pulaski County's Merchants' Capital tax rate is $0.000 per $100 of assessed value for tax year 2025 per Virginia DOT. Pulaski County is among the majority of Virginia counties that elected to substitute Business Tangible Personal Property tax for the historical Merchants' Capital framework under Code of Virginia s. 58.1-3508.1. Business inventory and capital are taxed under the Business TPP framework rather than Merchants' Capital in Pulaski County.

Q: What incorporated towns are in Pulaski County?

Pulaski County has two incorporated towns: the Town of Pulaski (county seat) and the Town of Dublin. Inside the Town of Pulaski, the DOT TY2025 Table 3 overlay adds RE +$0.360, TPP +$0.800, M&T +$0.360, MC $0.000. Inside the Town of Dublin, the overlay adds RE +$0.240, TPP +$0.500, M&T +$0.500, MC $0.000. Communities including Fairlawn, Newbern (the original county seat from 1839 to 1893), Hiwassee, Draper, and Belspring are unincorporated and pay only the county rate. The independent City of Radford is a separate jurisdiction surrounded by Pulaski - it is not a town inside Pulaski County.

Q: Does the New River run through Pulaski County?

Yes. The New River runs through Pulaski County, flowing northeast from Carroll and Grayson into the county. Claytor Lake (a New River impoundment created by the Claytor Dam in 1939) is the largest body of water in Pulaski County and Claytor Lake State Park sits on its southern shore. The New River is one of the oldest rivers in North America, and it is one of only a few major rivers that flow north.

Q: What is the difference between Pulaski County and the City of Radford?

The City of Radford is a Virginia independent city surrounded geographically by Pulaski County, but it is a legally separate tax jurisdiction. Radford sets its own real estate, vehicle, machinery and tools, and merchants' capital tax rates, which appear in DOT Table 2 (City Levies). Pulaski County's rates on this page do NOT apply inside the City of Radford limits. Radford is also home to Radford University. Pulaski County and the City of Radford are entirely separate for property tax, vehicle tax, and most other governmental purposes.

Pulaski County's real estate tax rate was $0.740 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $2.350 per $100, the Machinery and Tools rate was $1.500 per $100, and the Merchants' Capital rate was $0.000 per $100 (Pulaski substituted Business TPP under Code of Virginia § 58.1-3508.1, the standard Virginia pattern). Combined sales tax is 5.3%. Pulaski is a southwestern Virginia county in the New River Valley with the Town of Pulaski as the county seat; the New River flows through the county and Claytor Lake State Park sits on the southern shore of Claytor Lake. Verify current adopted rates with Pulaski County before making financial decisions.

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

Key Takeaways

County real estate tax rate: $0.740 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
Two incorporated towns: Town of Pulaski (county seat) and Town of Dublin. Inside Pulaski town, the DOT TY2025 Table 3 overlay adds RE +$0.360, TPP +$0.800, M&T +$0.360. Inside Dublin, the overlay adds RE +$0.240, TPP +$0.500, M&T +$0.500. Combined real estate inside Town of Pulaski: $1.100/$100. Inside Dublin: $0.980/$100.
No Pulaski County district levies appear in Virginia DOT TY2025 Table 4. Properties countywide pay only the county rate (plus the applicable town overlay where the property is inside Pulaski town or Dublin).
General personal property tax rate: $2.350 per $100 (TY2025 per DOT). 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 Pulaski 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 Pulaski County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Pulaski 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). M&T is lower than the general TPP rate, the standard Virginia pattern.
County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT). Pulaski elected the § 58.1-3508.1 substitution decades ago. Business inventory and capital are taxed under the Business Tangible Personal Property framework rather than Merchants' Capital.
Adjacent live county pages: Floyd County (southeast - Blue Ridge Plateau), Montgomery County (east - Blacksburg / Virginia Tech), and Carroll County (south - Blue Ridge Plateau, NC border).
The New River flows through the county. Claytor Lake (a New River impoundment created by the Claytor Dam in 1939) is the largest body of water in Pulaski County and Claytor Lake State Park sits on its southern shore. The New River is one of the oldest rivers in North America and one of the few major rivers in the U.S. that flows north.
Pulaski County surrounds the independent City of Radford. Radford is a separate Virginia independent city with its own tax jurisdiction (DOT Table 2: RE $0.820, TPP $2.550, M&T $1.760) and is home to Radford University. The City of Radford is not a town inside Pulaski County and is not covered by Pulaski County rates.
Historical context: Newbern Historic District served as Pulaski County's original county seat from 1839 to 1893 before the county seat moved to Pulaski.
Property and vehicle tax due dates: verify current dates with Pulaski County. Due dates vary by locality in Virginia.

Pulaski County Tax Rates - At a Glance

Pulaski County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.740	Town of Pulaski adds +$0.360 (combined $1.100); Town of Dublin adds +$0.240 (combined $0.980)
General Personal Property	$2.350	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$1.500	Lower than TPP - standard Virginia pattern
Merchants' Capital	$0.000	Pulaski substituted Business TPP under § 58.1-3508.1 (standard VA pattern)
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 Pulaski County.

Real Estate Tax

Rate and Assessment

Pulaski County's real estate tax rate was $0.740 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 Pulaski County Board of Supervisors. Pulaski County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Outside the towns, properties pay only the $0.740 county rate. Inside the Town of Pulaski (county seat), the Virginia DOT TY2025 Table 3 lists a town real estate overlay of $0.360/$100 on top of the county rate, for a combined $1.100/$100. Inside the Town of Dublin, the town real estate overlay is $0.240/$100, for a combined $0.980/$100. Pulaski 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 pulaskicounty.org or by contacting the Pulaski County Commissioner of the Revenue.

Incorporated Town Overlays

Two incorporated towns are inside Pulaski County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Each town adds its own real estate, tangible personal property, and machinery and tools overlay on top of the Pulaski County rate. Neither town adds a Merchants' Capital overlay (Pulaski County itself does not levy MC).

Pulaski County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Town of Pulaski (county seat)	$0.360	$0.800	$0.360	$0.000
Town of Dublin	$0.240	$0.500	$0.500	$0.000

Combined real estate rate inside the Town of Pulaski: $0.740 (county) + $0.360 (town) = $1.100/$100. Combined personal property inside Pulaski town: $2.350 (county) + $0.800 (town) = $3.150/$100. Combined real estate inside Dublin: $0.740 + $0.240 = $0.980/$100. Combined personal property inside Dublin: $2.350 + $0.500 = $2.850/$100. Outside both towns, only the county rates apply. The Town of Pulaski overlay has an unusual structure: the M&T overlay $0.360 matches the RE overlay $0.360 exactly while the TPP overlay $0.800 is higher. Verify current town rates with each town government before making financial decisions.

Exemptions and Relief Programs

Pulaski 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 Pulaski 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

Pulaski County's general personal property tax rate was $2.350 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Inside the Town of Pulaski, an additional $0.800/$100 town TPP overlay applies (combined $3.150/$100). Inside Dublin, an additional $0.500/$100 town TPP overlay applies (combined $2.850/$100). 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 Pulaski County may differ from the $2.350 general rate. Contact the Pulaski 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. Pulaski 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 Pulaski County Commissioner of the Revenue or visit pulaskicounty.org 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 Pulaski County is 5.3%. Pulaski 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.

Pulaski 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: Floyd County (southeast), Montgomery County (east), and Carroll County (south). The independent City of Radford (surrounded by Pulaski) is a separate tax jurisdiction and is not covered by this page.

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

Geography and Context: New River Valley

Pulaski County sits in the New River Valley of southwestern Virginia, named for Casimir Pulaski, a Polish-born American Revolutionary War cavalry officer. The county seat, the Town of Pulaski, anchors the county's industrial and commercial activity; the Town of Dublin is the county's other incorporated town and is home to a Volvo Trucks manufacturing plant. Pulaski County is part of the Blacksburg-Christiansburg-Radford Metropolitan Statistical Area. The New River flows through the county, and Claytor Lake (a 4,500-acre New River impoundment created by the Claytor Dam in 1939) is the county's defining body of water. Claytor Lake State Park sits on the southern shore. Other notable features include the Newbern Historic District (the original county seat from 1839 to 1893, listed on the National Register of Historic Places) and the Wilderness Road Regional Museum.

Disambiguation: Pulaski County surrounds the independent City of Radford, but Radford is a Virginia independent city with its own separate tax jurisdiction. Tax rates on this page do not apply inside the City of Radford limits. Radford appears in DOT TY2025 Table 2 (City Levies) with its own rates (RE $0.820, TPP $2.550, M&T $1.760, MC $0.000). Radford is also home to Radford University, a public university with roughly 12,000 students.

Cultural note: The Town of Pulaski historically hosted the Pulaski Yankees, a former Appalachian League affiliate of the New York Yankees, at Calfee Park. The Crooked Road - Virginia's Heritage Music Trail - passes through the broader New River Valley region.

Adjacent jurisdictions: Floyd County (live; southeast - Blue Ridge Plateau anchor), Montgomery County (live; east - home to Blacksburg and Virginia Tech), Carroll County (live; south - Blue Ridge Plateau, NC border), unbuilt Wythe County (west), unbuilt Bland County (northwest), unbuilt Giles County (north), and the unbuilt independent City of Radford (surrounded geographically by Pulaski).

Southwestern Virginia Blue Ridge / New River Valley Cluster Context

Pulaski County extends the southwestern Virginia Blue Ridge cluster northwest into the New River Valley, building on the prior nightly runs that closed Floyd and Appomattox (2026-05-18) and Carroll and Buckingham (2026-05-19). Tonight's batch (Pulaski + Charlotte) opens the New River Valley sub-region of southwestern Virginia. From Pulaski, you can travel through entirely live county pages southeast through Floyd to Franklin, Roanoke County, and the City of Roanoke. Pulaski's $0.740 county RE rate is on the higher end among rural southwestern VA counties (Floyd $0.440, Carroll $0.490, Patrick $0.730 by comparison). Pulaski breaks the four-night nonzero Merchants' Capital streak (Floyd $3.500, Appomattox $1.000, Carroll $0.690, Buckingham $1.000) by levying $0.000 MC - the standard Virginia pattern under the Code of Virginia § 58.1-3508.1 substitution.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Pulaski County personal use vehicle rate may differ from the $2.350 general TPP rate published by DOT - confirm with the county before relying on the estimate.

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Virginia Property Tax Calculator

Estimate your Pulaski County annual real estate tax based on assessed value. Inside Town of Pulaski, add the $0.360/$100 town overlay. Inside Dublin, add $0.240/$100.

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Virginia Sales Tax Calculator

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

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Other Virginia Jurisdictions

Pulaski County is in southwestern Virginia in the New River Valley. Compare adjacent live jurisdictions:

Floyd County (adjacent southeast - Blue Ridge Plateau anchor)
Montgomery County (adjacent east - Blacksburg / Virginia Tech)
Carroll County (adjacent south - Blue Ridge Plateau, NC border)
Charlotte County (same publish sequence - southern Piedmont)
Roanoke County (two-hop east via Montgomery + Floyd)

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

Official Sources

Pulaski County - Official Website
Official source for Pulaski County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
pulaskicounty.org
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 Pulaski County in Table 1 (County Levies) and the Town of Pulaski and Town of Dublin in Table 3 (Town Tax Rates). Pulaski has no entries in Table 4 (County District Levies).
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 § 58.1-3508.1 - Substitution of Merchants' Capital Tax with Business TPP
Statutory authority allowing Virginia localities to substitute Merchants' Capital with Business Tangible Personal Property. Pulaski County elected the substitution.
law.lis.virginia.gov - § 58.1-3508.1
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

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 Pulaski County before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Pulaski County property tax rate?

Pulaski County's countywide real estate tax rate was $0.740 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Inside the Town of Pulaski (county seat), the DOT TY2025 Table 3 overlay adds $0.360 for a combined $1.100. Inside the Town of Dublin, the overlay adds $0.240 for a combined $0.980. Verify the current adopted rate at pulaskicounty.org.

What is the Pulaski County vehicle personal property tax rate?

Pulaski County's general personal property rate was $2.350 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 Pulaski County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Pulaski County?

The combined sales tax rate in Pulaski County is 5.3% (4.3% Virginia state + 1.0% local). Pulaski County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies. The independent City of Radford (surrounded by Pulaski) is a separate jurisdiction with its own tax authority.

Does Pulaski County levy a Merchants' Capital tax?

No. Pulaski County's Merchants' Capital tax is $0.000 per $100 (TY2025 per DOT). Pulaski elected to substitute Business Tangible Personal Property tax for the historical Merchants' Capital framework under Code of Virginia § 58.1-3508.1 - the standard Virginia pattern. Business inventory and capital are taxed under the Business TPP framework in Pulaski County.

What incorporated towns are in Pulaski County?

Pulaski County has two incorporated towns: the Town of Pulaski (county seat) and the Town of Dublin. Inside Pulaski town, the DOT TY2025 Table 3 overlay adds RE +$0.360, TPP +$0.800, M&T +$0.360. Inside Dublin, the overlay adds RE +$0.240, TPP +$0.500, M&T +$0.500. Communities including Fairlawn, Newbern, Hiwassee, Draper, and Belspring are unincorporated and pay only the county rate.

Does the New River run through Pulaski County?

Yes. The New River flows through Pulaski County. Claytor Lake (a 4,500-acre New River impoundment created by the Claytor Dam in 1939) is the largest body of water in the county. Claytor Lake State Park sits on the southern shore. The New River is one of the oldest rivers in North America and one of the few major rivers in the U.S. that flows north.

What is the difference between Pulaski County and the City of Radford?

The City of Radford is a Virginia independent city surrounded by Pulaski County, but it is a legally separate tax jurisdiction. Radford sets its own rates (DOT Table 2 TY2025: RE $0.820, TPP $2.550, M&T $1.760, MC $0.000). Pulaski County rates on this page do not apply inside the City of Radford limits. Radford is also home to Radford University.