Russell County, Virginia Tax Rates

Russell County Tax Rates - At a Glance

Russell County Tax Rates Summary (county rates confirmed on the county Treasurer's tax-rates listing and the Virginia DOT Local Tax Rates Survey TY2025; payment and filing details per the county Treasurer and Commissioner of the Revenue)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.579	County Treasurer tax-rates listing + Virginia DOT TY2025. 100% fair market value. First half due May 25.
Personal Property (vehicles, trailers)	$1.95	County Treasurer tax-rates listing + Virginia DOT TY2025. Non-prorating. Due November 25.
Machinery and Tools	$1.95	County Treasurer tax-rates listing + Virginia DOT TY2025.
Merchants' Capital	$0.65	County Treasurer tax-rates listing + Virginia DOT TY2025.
Mobile Homes (residence)	$0.579	Taxed at the real estate rate (county Treasurer tax-rates listing).
Town of Lebanon (overlay)	RE +$0.10 / PP +$0.66 / M&T +$0.75	Town levy on top of county rates, per DOT Table 3.
Towns of Cleveland / Honaker (overlay)	Cleveland RE +$0.15 / Honaker RE +$0.25	Town levies on top of county rates, per DOT Table 3.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The county rates above are confirmed directly on the Russell County Treasurer's tax-rates listing ($0.579 real estate, $1.95 vehicles, $1.95 machinery and tools, $0.65 merchants' capital, $0.579 mobile homes) and match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies). The non-proration rule, the November 25 personal property due date, the May 25 real estate first-half due date, and the May 1 filing deadline were verified directly on russellcountyva.us. The vehicle assessment guide, the current-year PPTRA percentage, the general-reassessment cycle, the second-half real estate due date, and the exact penalty and interest terms are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Russell County's personal property (vehicle) tax rate is $1.95 per $100 of assessed value, verified directly on the county Treasurer's tax-rates listing and matching the Virginia DOT Local Tax Rates Survey tax year 2025. Russell County personal property includes automobiles, motorcycles, single-wide mobile homes, campers, and pull-behind trailers. Machinery and tools are also taxed at $1.95, and mobile homes used as a residence are taxed at the $0.579 real estate rate. The Russell County Board of Supervisors sets the personal property rate each year.

Assessment and Filing

Personal property is assessed by the Commissioner of the Revenue as of January 1 each year. A personal property return must be filed as soon as possible after January 1 but no later than May 1; if the due date falls on a weekend or legal holiday, you may file on the next business day. The specific vehicle valuation guide the county uses (for example, a recognized pricing guide) is not stated on its public pages and is pending direct confirmation with the Commissioner of the Revenue at (276) 889-8018.

No Proration

Russell County does not prorate personal property tax. The county Commissioner of the Revenue states it twice: "Russell County does not prorate. If the vehicle was owned January 1 of the current tax year, then taxes are due and payable for the entire year," and "if you were a resident of Russell County on January 1, you are liable for the personal property taxes for the entire year." This is a meaningful contrast with prorating Virginia localities, where tax is split by months of ownership.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) discount under Code of Virginia § 58.1-3524, applied to the first $20,000 of a qualifying vehicle's value; the current-year percentage is not published in advance - confirm it with the Commissioner of the Revenue at (276) 889-8018. A vehicle used for business more than 50% of the time does not qualify.

Due Dates

Personal property tax is due November 25, per the Russell County Treasurer; if the due date falls on a weekend or holiday, the tax is due the next business day. Vehicles inside Cleveland, Honaker, or Lebanon town limits also owe the applicable town personal property levy. The exact late-payment penalty and interest are pending direct confirmation with the Treasurer.

Source: Russell County Treasurer and Commissioner of the Revenue FAQs (russellcountyva.us) and the Virginia DOT Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The vehicle assessment guide, the current-year PPTRA percentage, and the penalty/interest terms are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Russell County's real estate tax rate is $0.579 per $100 of assessed value, confirmed on the county Treasurer's tax-rates listing. All real estate in Virginia is assessed at 100% of current market value. Russell County real estate taxes cover land and any structures on it, excluding single-wide mobile homes (which are taxed as personal property). The county's general-reassessment cycle is not stated on its public pages and is pending direct confirmation.

Due Dates, Penalty, and Interest

The first half of real estate tax is due May 25, per the Russell County Treasurer; if a due date falls on a weekend or holiday, the tax is due the next business day. The second-half real estate due date is not separately published on the county pages and is pending direct confirmation. Payments may be made by check, in person, by mail (137 Highland Drive, Suite B, Lebanon VA 24266), by phone or in person by card (a processing fee applies), through the Treasurer's Direct Payment Program, or at the drop-box outside the Government Building. The exact late-payment penalty and interest terms are pending direct confirmation; under Code of Virginia § 58.1-3916, Virginia localities commonly apply a 10% penalty and 10% annual interest on unpaid balances.

Exemptions and Relief Programs

Russell County offers tax relief for residents age 65 or older and for the permanently disabled who meet the required criteria; applications are filed with the Commissioner of the Revenue from January 1 through March 1 each year. A separate Tax Relief for Veterans application is available, along with a land-use assessment program for qualifying agricultural and timber land. Contact the Commissioner of the Revenue for current income and net-worth limits.

Source: Russell County Treasurer and Commissioner of the Revenue pages (russellcountyva.us) and the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The general-reassessment cycle, the second-half real estate due date, and the penalty/interest terms are pending direct confirmation.

Machinery, Tools, and Business Property

Russell County levies Machinery and Tools at $1.95 per $100 and a merchants' capital (inventory) tax of $0.65 per $100, both confirmed on the county Treasurer's tax-rates listing and matching the Virginia DOT TY2025 survey. Business personal property is assessed by the Commissioner of the Revenue, which also administers the county's coal, gas, and oil severance taxes - a feature of this Appalachian coalfield county. Businesses inside Lebanon town limits also owe the town's machinery and tools levy.

Source: Russell County Treasurer tax-rates listing (russellcountyva.us); Virginia DOT Local Tax Rates Survey TY2025 (Table 1) - Russell County RE $0.579, TPP $1.950, M&T $1.950, Merchants' Capital $0.650.

Sales Tax

Rate and Composition

The combined sales tax rate in Russell County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Russell County is not part of any regional sales tax district, per the Virginia Department of Taxation.

Russell County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Regional district	None
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate.

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

Town Taxes in Cleveland, Honaker, and Lebanon

Russell County has incorporated towns where property is taxed by both the town and the county. Per the Virginia DOT Table 3 town levies, the county seat, the Town of Lebanon, levies $0.10 per $100 on real estate, $0.66 on personal property, and $0.75 on machinery and tools on top of county rates; the Town of Cleveland adds $0.15 (real estate) and $0.50 (personal property); and the Town of Honaker adds $0.25 (real estate). A Lebanon homeowner therefore pays a combined real estate rate of about $0.679 per $100 (county $0.579 + town $0.10).

How Russell County Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey, Russell County's $0.579 real estate rate is essentially level with mutually adjacent Tazewell County's $0.58 (built the same week) and just below Smyth County's $0.59, but well above Washington County's $0.43. Its $1.95 vehicle rate is below Tazewell's $2.00 and Smyth's $2.30 but above Washington's $1.70. A defining trait Russell shares with several neighbors is that it does not prorate vehicle tax - ownership on January 1 sets the full-year bill - and its November 25 personal property due date is unusual for Virginia. Confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.