Tazewell County, Virginia Tax Rates

Tazewell County Tax Rates - At a Glance

Tazewell County Tax Rates Summary (county rates confirmed by the Commissioner of the Revenue and Treasurer 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	$0.58	Commissioner of the Revenue + Treasurer + Virginia DOT TY2025. 100% fair market value; 6-year reassessment. Billed in two halves, due June 5 and December 5.
Personal Property (vehicles, boats, trailers)	$2.00	Treasurer + Commissioner of the Revenue + Virginia DOT TY2025. N.A.D.A. loan value; due December 5.
Machinery and Tools	$2.00	Commissioner of the Revenue + Virginia DOT TY2025.
Merchants' Capital	$4.30	Virginia DOT TY2025 (Table 1) - among the higher merchants' capital rates in Virginia.
Mobile Homes (residence)	$0.58	Taxed at the real estate rate (county Treasurer).
Towns of Bluefield / Richlands (overlay)	RE +$0.188 / RE +$0.190	Town levies on top of county rates, per DOT Table 3.
Towns of Pocahontas / Tazewell / Cedar Bluff (overlay)	RE +$0.450 / +$0.290 / +$0.190	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 by the Tazewell County Commissioner of the Revenue and Treasurer ($0.58 real estate, $2.00 personal property, $2.00 machinery and tools, $0.58 mobile homes) and match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies, including the $4.30 merchants' capital rate; Table 3 town levies). The N.A.D.A. loan-value assessment basis, the six-year reassessment cycle, the June 5 / December 5 real estate split, the December 5 personal property due date, and the 10% penalty / 10% interest terms were verified directly on the county websites. The current-year PPTRA percentage and the county's vehicle proration policy are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Tazewell County's personal property (car) tax rate is $2.00 per $100 of assessed value, verified directly by the county Treasurer and matching the Virginia DOT Local Tax Rates Survey tax year 2025. This rate applies to personal vehicles, business vehicles, motor homes, motorcycles, trailers, campers, boats, and airplanes. Machinery and tools are also taxed at $2.00, and mobile homes used as a residence are taxed at the $0.58 real estate rate. The Tazewell County Board of Supervisors sets the personal property rate each year.

Assessment Method - N.A.D.A. Loan Value

Tazewell County assesses vehicles using the Eastern Edition of the N.A.D.A. Official Used Car Guide effective as of January 1 of the tax year. The county uses the loan value and does not add for optional equipment except four-wheel drive (verified on the Commissioner of the Revenue's page). Personal property is assessed as of January 1 each year. The county offers a high-mileage discount conforming to N.A.D.A. guidelines; the high-mileage form must be submitted annually by May 1. The Commissioner of the Revenue can adjust an assessment, and taxpayers have the right to appeal an assessment in writing.

Proration

Tazewell County's published guidance directs taxpayers to call the Commissioner of the Revenue to confirm whether a locality prorates, and the county's own proration policy is not stated on its public pages. We have therefore left the proration rule as pending direct confirmation rather than assume it. Vehicles are assessed based on January 1 ownership; confirm with the Commissioner of the Revenue at (276) 385-1234 how a mid-year purchase, sale, or move is handled before relying on it.

PPTRA Relief and Vehicle License Fee

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. Tazewell County calculates relief from the total state allocation divided across all qualifying vehicles, so the current-year percentage is set annually and not published in advance - confirm it with the Commissioner of the Revenue at (276) 385-1234. A vehicle used more than 50% for business does not qualify, and a pickup or panel truck registered at 7,501 pounds or more does not qualify. A separate $20 annual vehicle license fee is billed on the personal property ticket and is due December 5; the county windshield decal has been eliminated. Antique or vintage vehicles with permanent plates issued under Va. Code § 46.2-730 are not subject to taxation.

Due Dates

County personal property tax bills are mailed in mid-October and are due December 5, per the Tazewell County Treasurer. A 10% penalty and 10% annual interest are added after December 5. Vehicles inside Bluefield, Cedar Bluff, Pocahontas, Richlands, or Tazewell town limits also owe the applicable town personal property levy.

Source: Tazewell County Commissioner of the Revenue (tazewellcountycor.org) and Treasurer (tazewellcountyva.org), plus 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 county's vehicle proration policy are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Tazewell County's real estate tax rate is $0.58 per $100 of assessed value, set by the Board of Supervisors and confirmed by both the Commissioner of the Revenue and the Treasurer. All real estate in Virginia is assessed at 100% of current market value; Tazewell County conducts a general reassessment every six years (verified on the Treasurer's page). Supplemental assessments for new construction or additions are performed during the year by the Assessor's Office and are due 30 days after notification.

Due Dates, Penalty, and Interest

Real estate tax is billed in two halves: the first half is due June 5 and the second half is due December 5 each year, per the Tazewell County Treasurer. A 10% late-payment penalty and 10% annual interest are added after each due date. Bills are mailed in mid-October. Payments may be made by cash, check, money order, or card (a convenience fee applies to card payments through the county's processor), and a monthly Direct Payment Program is available through the Treasurer's Office. Delinquent real estate may ultimately be sold under the Virginia judicial-sale process after three years of delinquency.

Exemptions and Relief Programs

Tazewell County offers real estate tax relief for the elderly: applicants must be 65 years of age by December 31 of the preceding year, hold title on January 1, and meet a gross income limit of $40,000 and a net-worth limit of $100,000 (excluding the house and one acre). The maximum exemption is $300, and applications must be filed with the Commissioner of the Revenue by March 1 each year. A separate relief program is available for totally and permanently disabled veterans. The county also administers a land-use program for qualifying agricultural land (minimum 5 acres, farmed 5 consecutive years) and timber land (minimum 20 acres), with rollback taxes when the use changes.

Source: Tazewell County Treasurer FAQ (tazewellcountyva.org) and Commissioner of the Revenue FAQ (tazewellcountycor.org), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026.

Machinery, Tools, and Business Property

Tazewell County levies Machinery and Tools at $2.00 per $100 and a merchants' capital (inventory) tax of $4.30 per $100, the latter among the higher merchants' capital rates in Virginia, per the Virginia DOT TY2025 survey. A business personal property return must be filed by May 15 with the Commissioner of the Revenue. Business tangible personal property is assessed by the Commissioner of the Revenue. Businesses inside town limits also owe the applicable town machinery and tools or personal property levy.

Source: Tazewell County Commissioner of the Revenue (tazewellcountycor.org); Virginia DOT Local Tax Rates Survey TY2025 (Table 1) - Tazewell County RE $0.580, TPP $2.000, M&T $2.000, Merchants' Capital $4.300.

Sales Tax

Rate and Composition

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

Tazewell 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 Bluefield, Cedar Bluff, Pocahontas, Richlands, and Tazewell

Tazewell County has five incorporated towns where property is taxed by both the town and the county. Per the Virginia DOT Table 3 town levies, the towns add the following real estate rates on top of the county's $0.58: Bluefield +$0.188, Cedar Bluff +$0.190, Pocahontas +$0.450, Richlands +$0.190, and the county seat, the Town of Tazewell, +$0.290. Several towns also levy a town personal property and machinery and tools tax (for example, Bluefield, Cedar Bluff, Pocahontas, and Tazewell each add to personal property). A homeowner inside the Town of Tazewell therefore pays a combined real estate rate of about $0.87 per $100 (county $0.58 + town $0.29).

How Tazewell County Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey, Tazewell County's $0.58 real estate rate sits just below mutually adjacent Smyth County's $0.59 and near Russell County's $0.579 (built the same week), and above Wythe County's $0.51 and Washington County's $0.43. Its $2.00 vehicle rate is below Smyth's $2.30 and just above Russell's $1.95. A key difference among these coalfield counties is the assessment basis and proration handling - Tazewell uses N.A.D.A. loan value, while neighboring Smyth uses J.D. Power value and Washington uses N.A.D.A. loan value - so confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.