Scott County, Virginia Tax Rates

Scott County Tax Rates - At a Glance

Scott County Tax Rates Summary (county rates per the Virginia DOT Local Tax Rates Survey TY2025; proration, filing, and relief details confirmed directly on the Scott County Commissioner of the Revenue's pages)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.77	Virginia DOT TY2025. 100% fair market value. Payment due dates pending confirmation.
Personal Property (vehicles)	$1.65	Virginia DOT TY2025. Non-prorating.
Machinery and Tools	$1.15	Virginia DOT TY2025.
Merchants' Capital	$0.72	Virginia DOT TY2025.
Town of Gate City (overlay)	RE +$0.330	County-seat town levy on top of county rates, per DOT Table 3.
Other town overlays (RE)	Weber City +$0.200 / Clinchport +$0.150 / Dungannon +$0.120 / Nickelsville +$0.110	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 from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies); the Scott County Commissioner of the Revenue's FAQ does not republish the numeric rates, so the DOT survey is the rate authority here pending corroboration against the county levy sheet. The non-proration rule, the May 1 Form 762 business filing deadline, the elderly/disabled real estate relief (up to $200), and the disabled-veteran exemption were verified directly on scottcountyva.gov. The vehicle valuation guide, the real estate and personal property payment due dates, the late-payment penalty and interest terms, the current-year PPTRA percentage, and the general-reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Scott County's personal property (vehicle) tax rate is $1.65 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. The tax applies to automobiles, trucks, motorcycles, and other tangible personal property. Machinery and tools are taxed at $1.15 and merchants' capital at $0.72. The Scott County Board of Supervisors sets the personal property rate each year, and the rate may vary by category - confirm the current figure with the Commissioner of the Revenue.

Assessment and Filing

Personal property is assessed by the Commissioner of the Revenue based on what is located in Scott County as of January 1 each year. The specific vehicle valuation guide the county uses (for example, a recognized pricing guide) is not published on its public pages and is pending direct confirmation. Anyone conducting business as an individual, partnership, or corporation, or who leased business equipment in the county on January 1, must file a Form 762 by May 1, or request a 30-day extension in writing to the Commissioner of the Revenue before May 1; failure to file results in a statutory assessment.

No Proration

Scott County does not prorate personal property tax. The county Commissioner of the Revenue states it directly: "Scott County does not prorate personal property taxes. If you were a resident of Scott County on January 1st, you are liable for personal taxes for the entire year to Scott County." 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) 386-7692. A vehicle used for business more than 50% of the time does not qualify. A 100% service-connected disabled veteran is entitled to one vehicle exempt from personal property tax.

Due Dates

The personal property payment due date is pending direct confirmation with the Scott County Treasurer at (276) 386-7742; many Virginia counties use a December 5 deadline, but Scott County's is not published on its public pages and is not assumed here. Vehicles inside the limits of Gate City, Weber City, Clinchport, Dungannon, or Nickelsville may also owe the applicable town personal property levy. The exact late-payment penalty and interest terms are also pending confirmation.

Source: Scott County Commissioner of the Revenue FAQ (scottcountyva.gov) 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 valuation guide, the payment due dates, the penalty/interest terms, and the current-year PPTRA percentage are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Scott County's real estate tax rate is $0.77 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value. The Scott County Board of Supervisors establishes the real estate property tax rate each year. The county's general-reassessment cycle is not stated on its public pages and is pending direct confirmation.

Due Dates, Penalty, and Interest

The real estate payment due dates are pending direct confirmation with the Scott County Treasurer (Kevin Helms, (276) 386-7742). The late-payment penalty and interest terms are also not published on the county pages; under Code of Virginia § 58.1-3916, Virginia localities commonly apply a 10% penalty and 10% annual interest on unpaid balances, but Scott County's specific terms should be confirmed with the Treasurer before relying on them.

Exemptions and Relief Programs

Scott County offers a real estate tax relief program of up to $200 for homeowners who occupy the home as a primary residence, are age 65 or older or totally and permanently disabled, meet the income and asset guidelines, and are current on taxes (verified). A 100% service-connected disabled veteran is entitled to an exemption on the primary residence and up to one acre of land, plus one vehicle exempt from personal property tax. Solar energy equipment exemptions are also available. Applications are filed with the Commissioner of the Revenue.

Source: Scott County Commissioner of the Revenue pages (scottcountyva.gov) and the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The general-reassessment cycle, the real estate and personal property payment due dates, and the penalty/interest terms are pending direct confirmation.

Machinery, Tools, and Business Property

Scott County levies Machinery and Tools at $1.15 per $100 and a merchants' capital (inventory) tax of $0.72 per $100, per the Virginia DOT TY2025 survey. Business tangible personal property is reported on Form 762 (due May 1) and assessed by the Commissioner of the Revenue, who also administers the county's meals tax, transient occupancy tax, and mineral tax. Businesses inside town limits also owe the applicable town levy.

Source: Scott County Commissioner of the Revenue (scottcountyva.gov); Virginia DOT Local Tax Rates Survey TY2025 (Table 1) - Scott County RE $0.770, TPP $1.650, M&T $1.150, Merchants' Capital $0.720.

Sales Tax

Rate and Composition

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

Scott 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 Gate City, Weber City, Clinchport, Dungannon, and Nickelsville

Scott County has several 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 Gate City, adds $0.330 per $100 on real estate; Weber City adds $0.200; Clinchport adds $0.150; Dungannon adds $0.120; and Nickelsville adds $0.110 - all on top of county rates. (The Town of Duffield levies no separate town rate.) A Gate City homeowner therefore pays a combined real estate rate of about $1.10 per $100 (county $0.77 + town $0.330).

How Scott County Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey, Scott County's $0.77 real estate rate is above mutually adjacent Wise County's $0.69 (built the same week), live Russell County's $0.579, and well above Washington County's $0.43. Scott also borders Lee County ($0.69 real estate) to the west. Its $1.65 vehicle rate is one of the lower vehicle rates in the region, below Russell's and Lee's $1.95 and Wise's $1.79. A defining trait Scott shares with several neighbors is that it does not prorate vehicle tax - residency on January 1 sets the full-year bill. Confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.