Rockbridge County, Virginia Tax Rates
Rockbridge County's real estate tax rate was $0.640 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $4.250 per $100 (personal use vehicle rate may differ). Two incorporated towns - Glasgow and Goshen - sit inside the county; only Glasgow levies a town tax for TY2025. The combined sales tax rate is 5.3%. Important jurisdiction note: the independent cities of Lexington and Buena Vista are geographically inside Rockbridge County but are legally separate tax jurisdictions with their own rates. Verify current adopted rates with Rockbridge County before making financial decisions.
Key Takeaways
- County real estate tax rate: $0.640 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Two incorporated towns are inside Rockbridge County per DOT Table 3: Town of Glasgow (RE +$0.185, TPP +$0.815, M&T $0.000, MC $0.000) and Town of Goshen (all rates $0.000 - no town tax levied for TY2025).
- No Rockbridge County sanitary or special service districts appear in the Virginia DOT TY2025 Table 4. Properties outside Glasgow pay only the county rate.
- Vehicle personal property tax rate: $4.250 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 Rockbridge 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 Rockbridge County Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Rockbridge County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
- County Machinery and Tools tax: $2.550 per $100 (TY2025 per DOT) - applies to business tangible personal property.
- County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - Rockbridge County does not levy a merchants' capital tax at the countywide level.
- Rockbridge County sits at the junction of the upper Shenandoah Valley and the northern Roanoke MSA in the Blue Ridge foothills. Adjacent live counties: Augusta County (north) and Botetourt County (south). Also borders Allegheny, Bath, Amherst, and Nelson.
- Rockbridge County contains two Virginia independent cities geographically: Lexington (home to Washington and Lee University and the Virginia Military Institute) and Buena Vista. Both are separate tax jurisdictions with their own rates and are NOT covered by this page. Per DOT TY2025: Lexington City RE $0.920 / TPP $4.250; Buena Vista City RE $0.910 / TPP $5.850.
- Natural Bridge - the famous limestone arch and Virginia state park - is located in Rockbridge County and is unincorporated.
- Property and vehicle tax due dates: verify current dates with Rockbridge County. Due dates vary by locality in Virginia.
Rockbridge County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.640 | Plus Town of Glasgow levy if inside Glasgow town limits (see overlay table below). Goshen does not levy town real estate tax for TY2025. |
| General Personal Property | $4.250 | Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue |
| Machinery and Tools | $2.550 | Business tangible personal property classification |
| Merchants' Capital | $0.000 | Rockbridge 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 Rockbridge County and the relevant town.
Real Estate Tax
Rate and Assessment
Rockbridge County's real estate tax rate was $0.640 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 Rockbridge County Board of Supervisors. Rockbridge County uses fair-market-value assessment under Code of Virginia § 58.1-3201.
Properties inside the Town of Glasgow are subject to an additional town real estate levy on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties inside the Town of Goshen pay only the $0.640 county rate because Goshen reports zero town tax for TY2025. Properties outside any incorporated town also pay only the $0.640 county rate. Rockbridge County does not appear in DOT Table 4 (County District Levies), so there are no countywide sanitary, transportation, or special-service district levies.
The independent cities of Lexington and Buena Vista are geographically inside the Rockbridge County footprint but are NOT covered by the Rockbridge County rate - they are separate tax jurisdictions with their own rates. See the disambiguation section below for full details.
Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at rockbridgecountyva.gov or by contacting the Rockbridge County Commissioner of the Revenue.
Incorporated Town Overlays
Two incorporated towns are inside Rockbridge County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Only the Town of Glasgow levies a non-zero real estate or personal property tax in TY2025; Goshen reports all rates as $0.000.
| Town | Real Estate | Tangible Personal Property | Machinery & Tools | Merchants' Capital |
|---|---|---|---|---|
| Glasgow | $0.185 | $0.815 | $0.000 | $0.000 |
| Goshen | $0.000 | $0.000 | $0.000 | $0.000 |
Total inside Glasgow town limits equals the county rate ($0.640 RE / $4.250 TPP / $2.550 M&T / $0.000 MC) plus the Glasgow town rate above (Glasgow does not levy M&T or MC). Inside Goshen the total equals the county rate only because Goshen levies zero. Verify current town rates with each town government before making financial decisions.
Exemptions and Relief Programs
Rockbridge 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 Rockbridge 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
Rockbridge County's general personal property tax rate was $4.250 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Glasgow are subject to an additional town personal property levy of +$0.815/$100 (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 Rockbridge County may differ from the $4.250 general rate. Contact the Rockbridge 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. Rockbridge 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 Rockbridge County Commissioner of the Revenue or visit rockbridgecountyva.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 Rockbridge County is 5.3%. Rockbridge 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, and Lexington and Buena Vista (independent cities inside the Rockbridge footprint) are also at 5.3%.
| 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: Augusta County (also at 5.3%; north - upper Shenandoah Valley) and Botetourt County (also at 5.3%; south - northern Roanoke MSA).
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Lexington and Buena Vista - Separate Jurisdictions
Both Lexington and Buena Vista are Virginia independent cities. Although they sit geographically inside Rockbridge County's footprint, both are legally separate jurisdictions under Virginia Constitution Article VII. Each has its own Commissioner of the Revenue, Treasurer, real estate tax rate, vehicle personal property tax rate, and special-district levies. Rockbridge County residents do not pay Lexington or Buena Vista tax, and city residents do not pay Rockbridge County tax. This is the standard Virginia independent-city/surrounding-county relationship - the same pattern that applies to Staunton and Waynesboro inside Augusta County, and to Harrisonburg inside Rockingham County.
| Jurisdiction | Real Estate | Tangible Personal Property | Machinery & Tools | Merchants' Capital |
|---|---|---|---|---|
| Rockbridge County (for comparison) | $0.640 | $4.250 | $2.550 | $0.000 |
| Lexington City | $0.920 | $4.250 | $4.250 | $0.000 |
| Buena Vista City | $0.910 | $5.850 | $4.250 | $0.000 |
Washington and Lee University and the Virginia Military Institute are both located within Lexington City, NOT within Rockbridge County. A Lexington City resident, student, or business pays Lexington City tax rates - not Rockbridge County rates. Educational nonprofit property may qualify for separate exemptions under Code of Virginia § 58.1-3606 within Lexington City's jurisdiction. Confirm exact tax treatment with the Lexington City Commissioner of the Revenue.
Natural Bridge and Major Landmarks
Rockbridge County is home to Natural Bridge, the 215-foot limestone arch designated a National Historic Landmark and now operated as Natural Bridge State Park (acquired by the Commonwealth of Virginia in 2016). Natural Bridge is unincorporated, has no separate town tax, and is taxed under Rockbridge County rates. Other county landmarks include Goshen Pass and the Maury River, which winds through the county between the Blue Ridge and the Allegheny range. The county is named for Natural Bridge (the "rock bridge").
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: Rockbridge County rates should be confirmed directly with the county before use; Glasgow residents add the town overlay. Lexington and Buena Vista residents should use their city-specific rates, not Rockbridge County rates.
LiveVirginia Property Tax Calculator
Estimate your Rockbridge County annual real estate tax based on assessed value. Add the Glasgow overlay if inside Glasgow town limits.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Rockbridge County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Rockbridge County is at the junction of the upper Shenandoah Valley and the northern Roanoke MSA. Compare nearby live jurisdictions:
- Augusta County (adjacent north - upper Shenandoah Valley, contains Staunton and Waynesboro)
- Botetourt County (adjacent south - northern Roanoke MSA)
- Staunton (independent city inside Augusta County)
- Waynesboro (independent city inside Augusta County)
- Harrisonburg (independent city inside Rockingham County)
- Bath County (adjacent west)
- Allegheny County (adjacent southwest)
- Amherst County (adjacent east)
- Nelson County (adjacent northeast)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Rockbridge County - Official Website
Official source for Rockbridge County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
rockbridgecountyva.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 Rockbridge County in Table 1 (County Levies), the two Rockbridge town overlays (Glasgow, Goshen) in Table 3 (Town Tax Rates), and the surrounding independent cities Lexington and Buena Vista in Table 2 (Cities) as separate jurisdictions.
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 Rockbridge County and the relevant town before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Rockbridge County property tax rate?
Rockbridge County's countywide real estate tax rate was $0.640 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Glasgow pay an additional $0.185 town levy. Goshen does not levy town real estate tax for TY2025. Verify the current adopted rate at rockbridgecountyva.gov.
What is the Rockbridge County vehicle personal property tax rate?
Rockbridge County's general personal property rate was $4.250 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 Rockbridge County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Rockbridge County?
The combined sales tax rate in Rockbridge County is 5.3% (4.3% Virginia state + 1.0% local). Rockbridge County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies. Lexington and Buena Vista (independent cities inside the Rockbridge footprint) are also at 5.3%.
Are Lexington and Buena Vista part of Rockbridge County for tax purposes?
No. Lexington and Buena Vista are Virginia independent cities. They sit geographically inside Rockbridge County but are legally separate jurisdictions per Virginia Constitution Article VII. Each has its own tax rates. Per DOT TY2025: Lexington City RE $0.920 / TPP $4.250 / M&T $4.250; Buena Vista City RE $0.910 / TPP $5.850 / M&T $4.250. Lexington and Buena Vista residents do not pay Rockbridge County tax.
What incorporated towns are in Rockbridge County?
Two incorporated towns are inside Rockbridge County per Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Glasgow (RE +$0.185, TPP +$0.815) and the Town of Goshen (all rates $0.000 for TY2025 - no town tax levied). Natural Bridge is unincorporated.
Where do Washington and Lee University and VMI fall for tax purposes?
Both Washington and Lee University and the Virginia Military Institute are located within Lexington City, NOT within Rockbridge County. A Lexington City resident, student, or business pays Lexington City property tax ($0.920/$100 RE TY2025 per DOT Table 2) and personal property tax ($4.250/$100 TPP) - not Rockbridge County rates. Educational nonprofit property may qualify for separate exemptions under Code of Virginia § 58.1-3606.