City of Roanoke, VA Tax Rates

The City of Roanoke's real estate tax rate was $1.220 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.450 per $100 (personal use vehicle rate may differ). The combined sales tax rate is 5.3% - the standard general Virginia rate, with no additional regional transportation levy. Note: The City of Roanoke is an independent city, legally separate from surrounding Roanoke County, which has different tax rates. Two city service districts (Downtown, Williamson) add area-specific real estate levies. Verify current adopted rates with the City of Roanoke before making financial decisions.

Key Takeaways

  • Real estate tax rate: $1.220 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with the City of Roanoke.
  • Vehicle personal property tax rate: $3.450 per $100 (general personal property 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 Roanoke City 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 city and changes each year. Contact the Roanoke City Commissioner of the Revenue for the current-year rate.
  • Sales tax: 5.3%, the standard general Virginia rate (4.3% state + 1.0% local). The City of Roanoke is not in a regional transportation district. Qualifying groceries: 1.0%.
  • Machinery and Tools tax: $3.450 per $100 (TY2025 per DOT survey; business property only - does not apply to personal use vehicles or residential property).
  • Service districts: properties within the Downtown service district pay an additional $1.320 per $100 on real estate; properties in the Williamson district pay an additional $1.320 per $100 on real estate (TY2025 per DOT Table 5). These are area-specific, not citywide.
  • The City of Roanoke is an independent city - not part of Roanoke County. Roanoke County's real estate tax rate is $1.030/$100 (TY2025), different from the city rate. The City of Salem is also a separate independent city at $1.180/$100.
  • Property and vehicle tax due dates: verify current dates with the City of Roanoke. Due dates vary by locality in Virginia.

City of Roanoke Tax Rates - At a Glance

City of Roanoke Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax (citywide) $1.220 per $100 Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with the City of Roanoke
Vehicle Personal Property Tax $3.450 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 $3.450 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%
Downtown service district (additional levy) +$1.320 per $100 RE Applies only to properties within the Downtown service district, on top of the citywide rate; TY2025 per DOT Table 5
Williamson service district (additional levy) +$1.320 per $100 RE Applies only to properties within the Williamson service district, on top of the citywide rate; TY2025 per DOT Table 5

Real Estate Tax

Rate and Assessment

The City of Roanoke's real estate tax rate was $1.220 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey. The City of Roanoke is an independent city in southwestern Virginia, the largest city in the Roanoke metropolitan area. As a Virginia independent city, Roanoke is legally and administratively separate from surrounding Roanoke County and from the adjacent City of Salem. The real estate tax rate is set annually by Roanoke City Council.

The City of Roanoke assesses real property at 100% of fair market value per Code of Virginia § 58.1-3201. The $1.220/$100 citywide rate is somewhat above the median for Virginia jurisdictions and notably higher than surrounding Roanoke County's $1.030/$100 rate.

Important jurisdiction note: The City of Roanoke is a separate independent city, not part of Roanoke County. Roanoke County's real estate tax rate is $1.030/$100 (TY2025 per DOT survey). The City of Salem, also adjacent to the city, is a separate independent city with a real estate rate of $1.180/$100. Properties within the City of Roanoke are taxed by the city, not by Roanoke County. If you are unsure which jurisdiction your property falls in, contact the Roanoke City 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 roanokeva.gov or by contacting the Roanoke City Commissioner of the Revenue before making financial decisions.

Service Districts

The City of Roanoke operates two service districts that levy additional real estate taxes on top of the citywide rate. Per the Virginia DOT TY2025 Table 5 (City District Levies):

  • Downtown service district: additional real estate levy of $1.320 per $100 of assessed value, applied to properties within the downtown district boundaries.
  • Williamson service district: additional real estate levy of $1.320 per $100 of assessed value, applied to properties within the Williamson district boundaries.

These district levies are area-specific, not citywide. They are added on top of the $1.220 citywide rate only for properties physically located within the service district. Per DOT Table 5, district levies do not include fees and may be subject to local program adjustments. Contact the Roanoke City Commissioner of the Revenue to confirm whether your property falls within a service district.

Exemptions and Relief Programs

The City of Roanoke 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 City 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

The City of Roanoke's general personal property tax rate was $3.450 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 City's specific assessment guide (J.D. Power Clean Trade-In value or other approved guide) should be confirmed directly with the city.

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 the City of Roanoke may differ from the $3.450 general rate. Contact the Roanoke City 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. The City of Roanoke calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. This percentage changes each year.

PPTRA percentage pending official confirmation. Contact the Roanoke City Commissioner of the Revenue or visit roanokeva.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

The City of Roanoke levies a Machinery and Tools tax of $3.450 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 the City of Roanoke should confirm current rates and assessment procedures with the Commissioner of the Revenue.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Roanoke is 5.3%. The City of Roanoke uses the standard general Virginia sales tax rate - the city 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.

City of Roanoke 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)

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: City of Roanoke rates should be confirmed directly with the city before use.

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Virginia Property Tax Calculator

Estimate your City of Roanoke annual real estate tax based on assessed value.

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Virginia Sales Tax Calculator

Calculate sales tax for purchases in the City of Roanoke at the 5.3% general Virginia rate.

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Neighboring and Related Virginia Jurisdictions

The City of Roanoke is an independent city in southwestern Virginia, surrounded by Roanoke County. Roanoke County and the City of Salem are separate jurisdictions with their own tax rates - not part of the City of Roanoke.

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

Official Sources

  • City of Roanoke - Official Website
    Official source for City of Roanoke real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, assessment methods, and payment schedules.
    roanokeva.gov
  • Virginia DOT Local Tax Rates Survey TY2025
    Official statewide survey of real estate and personal property tax rates for all Virginia localities, compiled annually by the Virginia Department of Taxation.
    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 the City of Roanoke before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the City of Roanoke property tax rate?

The City of Roanoke's real estate tax rate was $1.220 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by Roanoke City Council. Verify the current adopted rate at roanokeva.gov.

What is the City of Roanoke vehicle personal property tax rate?

The City of Roanoke's general personal property rate was $3.450 per $100 of assessed value 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 with a different rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Roanoke City Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Roanoke, VA?

The combined sales tax rate in the City of Roanoke is 5.3%: 4.3% Virginia state rate + 1.0% local rate. The City of Roanoke is not part of any regional transportation district, so no additional levy applies. Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate.

Is the City of Roanoke the same as Roanoke County?

No. Virginia has independent cities that are legally separate from surrounding counties. The City of Roanoke is an independent city with its own real estate tax rate of $1.220/$100 (TY2025 per DOT survey). Roanoke County, which surrounds the city, has a different real estate tax rate of $1.030/$100. The City of Salem is also a separate independent city at $1.180/$100. Properties within the City of Roanoke pay city rates; properties in unincorporated Roanoke County pay county rates. If you are unsure which jurisdiction your property falls in, contact the Roanoke City Commissioner of the Revenue.

Does the City of Roanoke have any special tax districts?

Yes. The Virginia DOT Local Tax Rates Survey TY2025 Table 5 lists two City of Roanoke service districts with additional real estate levies: the Downtown district at $1.320 per $100 and the Williamson district at $1.320 per $100. These are area-specific service district rates added on top of the citywide $1.220 rate for properties located within those districts. They are not citywide. Contact the Roanoke City Commissioner of the Revenue to confirm whether your property falls within a service district.

When are City of Roanoke property and vehicle taxes due?

Real estate and personal property tax due dates vary by Virginia locality and are set by the local treasurer. Roanoke City-specific due dates are pending direct source confirmation. Contact the Roanoke City Treasurer or visit roanokeva.gov for the current-year payment schedule.