Smyth County, Virginia Tax Rates

Smyth County Tax Rates - At a Glance

Smyth County 2025 Tax Rates Summary (rates confirmed on the county Commissioner of the Revenue pages and the Virginia DOT Local Tax Rates Survey TY2025; assessment and payment details per the county Commissioner of the Revenue and Treasurer)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.59	County Real Estate page + Virginia DOT TY2025. 100% fair market value; 4-year reassessment, effective Jan 1 2024. Due December 5.
Personal Property (vehicles, boats, trailers)	$2.30	County Personal Property page + Virginia DOT TY2025. J.D. Power value; non-prorating. Due December 5.
Machinery and Tools	$1.55	County Personal Property page + Virginia DOT TY2025.
Airplanes	$1.40	Separate classification (county Personal Property page).
Mobile Homes (residence)	$0.59	Taxed at the real estate rate (county Personal Property page).
Merchants' Capital	$0.40	County Personal Property page + Virginia DOT TY2025.
Town of Marion (overlay)	RE +$0.15 / PP +$0.40 / M&T +$0.40	Town levy on top of county rates, per DOT Table 3.
Towns of Chilhowie / Saltville (overlay)	Chilhowie RE +$0.17 / Saltville RE +$0.22	Town levies on top of county rates, per DOT Table 3 (Saltville is shared with Washington County).
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The county rates above are confirmed on the Smyth County Commissioner of the Revenue's Personal Property and Real Estate pages ($0.59 real estate, $2.30 personal property, $1.55 machinery and tools, $0.40 merchants' capital, $1.40 airplanes, $0.59 mobile homes) and match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies). The J.D. Power assessment basis, the non-proration rule, the four-year reassessment cycle (effective January 1, 2024), and the December 5 due dates were verified directly on smythcounty.org. The current-year PPTRA percentage and the exact penalty and interest terms are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Smyth County's personal property (car) tax rate is $2.30 per $100 of assessed value for 2025, verified directly on the county Commissioner of the Revenue's Personal Property page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. This rate applies to automobiles, mobile homes, boats, motorcycles, trailers, and business personal property. The county taxes airplanes at $1.40 and machinery and tools at $1.55. The Smyth County Board of Supervisors sets the personal property rate each year, and rates may vary by category.

Assessment Method - J.D. Power Value

Smyth County assesses vehicles using J.D. Power pricing guidelines; values are established by recognized pricing guides or a percentage of cost based on the purchase date (verified on the county's Personal Property page). The Commissioner of the Revenue can consider high mileage within J.D. Power guidelines - proof of mileage (a visual confirmation, inspection report, or maintenance documentation) must be filed with a high-mileage application each year. The Commissioner of the Revenue's Office is the only office that can adjust an assessment.

No Proration

Smyth County does not prorate personal property tax. Anyone who owned taxable personal property located in Smyth County on January 1 is liable for the full year's tax on that property - even if the vehicle is sold or traded, or the owner moves out of the county, later in the year (verified, stated explicitly on the county page). This is a meaningful contrast with prorating Virginia localities, where tax is split by months of ownership.

PPTRA Relief and Disabled-Veteran Exemption

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; relief is calculated using Smyth County's effective tax rate as of August 1, 1997, and the current-year percentage is not published in advance - confirm it with the Commissioner of the Revenue at (276) 782-4040. A vehicle used for business more than 50% of the time does not qualify. Effective January 1, 2021, a 100% service-connected disabled veteran is entitled to a personal property tax exemption on one passenger vehicle or pickup truck (this benefit does not pass to a surviving spouse).

Due Dates

County personal property tax bills are issued by October and are due December 5, per the Smyth County Treasurer. Vehicles inside Marion, Chilhowie, or Saltville town limits also owe the town personal property levy.

Source: Smyth County Commissioner of the Revenue Personal Property page (smythcounty.org) 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 current-year PPTRA percentage and the penalty/interest terms are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Smyth County's 2025 real estate tax rate is $0.59 per $100 of assessed value, set by the Board of Supervisors and confirmed on the county Real Estate page. All real estate in Virginia is assessed at 100% of current market value; Smyth County conducts a general reassessment every four years, with the most recent reassessment effective January 1, 2024 and the next expected to take effect January 1, 2028 (assessment activities beginning in 2027). The county contracts out general reassessments and the assessment of building-permit changes between cycles.

Due Dates, Penalty, and Interest

County real estate tax bills are issued by October and are due December 5, per the Smyth County Treasurer. Monthly prepayment options are available, and payments can be made in person, by mail (Treasurer of Smyth County, P.O. Box 549, Marion VA 24354), or by electronic debit. A $35 return-check fee applies to returned payments. 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

Smyth County offers real estate tax relief for the elderly and disabled and a separate exemption for 100% service-connected disabled veterans on their primary residence (which, unlike the vehicle exemption, carries a surviving-spouse benefit) under Code of Virginia § 58.1-3219.5. Contact the Commissioner of the Revenue for current income and net-worth limits and application deadlines.

Source: Smyth County Commissioner of the Revenue Real Estate page and Treasurer Payment Options page (smythcounty.org) and the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The penalty/interest terms are pending direct confirmation.

Machinery, Tools, and Business Property

Smyth County levies Machinery and Tools at $1.55 per $100 and a merchants' capital (inventory) tax of $0.40 per $100, both confirmed on the county Personal Property page and matching the Virginia DOT TY2025 survey. Business tangible personal property is assessed by the Commissioner of the Revenue using recognized pricing guides or a percentage of cost based on the year of purchase. Businesses inside Marion town limits also owe the town's $0.40 machinery and tools levy.

Source: Smyth County Commissioner of the Revenue Personal Property page (smythcounty.org); Virginia DOT Local Tax Rates Survey TY2025 (Table 1) - Smyth County RE $0.590, TPP $2.300, M&T $1.550, Merchants' Capital $0.400.

Sales Tax

Rate and Composition

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

Smyth 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 Marion, Chilhowie, and Saltville

Smyth County has incorporated towns where property is taxed by both the town and the county. The county seat, Marion, levies $0.15 per $100 on real estate, $0.40 on personal property, and $0.40 on machinery and tools on top of county rates, per the Virginia DOT Table 3 town levies. The Town of Chilhowie adds $0.17 / $0.35 / $0.35, and the Town of Saltville (which straddles Smyth and Washington County) adds $0.22 / $1.26 / $1.26. A Marion homeowner therefore pays a combined real estate rate of $0.74 per $100 (county $0.59 + town $0.15).

How Smyth County Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey, Smyth County's $0.59 real estate rate sits above mutually adjacent Wythe County's $0.51 and Washington County's $0.43, but below Pulaski County's $0.74. Its $2.30 personal property (vehicle) rate matches Wythe's neighbors in the low-$2 range but is well above Washington County's $1.70. A key difference: Smyth County does not prorate vehicle tax, so a vehicle owned on January 1 is taxed for the full year regardless of a mid-year sale or move - confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.