Roanoke County, VA Tax Rates

Roanoke County Tax Rates - At a Glance

Roanoke County Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax	$1.030 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with Roanoke County
Vehicle Personal Property Tax	$3.400 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	$2.800 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 Vinton (additional levy)	+$0.070 RE / +$1.000 TPP per $100	Applies only to properties within Vinton town limits, on top of county rates; TY2025 per DOT survey

Real Estate Tax

Rate and Assessment

Roanoke County's real estate tax rate was $1.030 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. Roanoke County is a true county in southwestern Virginia, located in the Roanoke metropolitan area. The county seat is Salem - though the City of Salem itself is a separate independent city, not part of Roanoke County. The county is bordered by Botetourt County to the north, Franklin County to the south, Montgomery County to the west, and Craig County to the northwest. The real estate tax rate is set annually by the Roanoke County Board of Supervisors.

Roanoke County assesses real property at 100% of fair market value per Code of Virginia § 58.1-3201. The $1.030/$100 rate is in the middle range for Virginia counties. For reference, neighboring Botetourt County's rate is lower at $0.640/$100 (TY2025 per DOT survey).

Important jurisdiction note: The City of Roanoke is a separate independent city with its own real estate tax rate of $1.220/$100 (TY2025 per DOT survey). The City of Salem is also a separate independent city at $1.180/$100. Properties within city limits are taxed by the city, not the county. If you are unsure which jurisdiction your property falls in, contact the Roanoke 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 roanokecountyva.gov or by contacting the Roanoke County Commissioner of the Revenue before making financial decisions.

Town of Vinton Overlay

The Town of Vinton is an incorporated town located within Roanoke County. Properties in Vinton are subject to both county and town tax rates. Per the Virginia DOT TY2025 survey, Vinton levies an additional real estate rate of $0.070 per $100 and an additional personal property rate of $1.000 per $100 on top of the county rates. Residents of Vinton should contact Roanoke County and the Town of Vinton to confirm the combined rates that apply to their property.

Exemptions and Relief Programs

Roanoke 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. Contact the Roanoke 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: April 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

Roanoke County's general personal property tax rate was $3.400 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. Roanoke 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 Roanoke County may differ from the $3.400 general rate. Contact the Roanoke 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. Roanoke 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 Roanoke County Commissioner of the Revenue or visit roanokecountyva.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

Roanoke County levies a Machinery and Tools tax of $2.800 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 Roanoke 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 Roanoke County is 5.3%. Roanoke 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.

Roanoke 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)