Wise County, Virginia Tax Rates

Wise County Tax Rates - At a Glance

Wise County Tax Rates Summary (county rates confirmed on the county Commissioner of the Revenue and Treasurer pages; real estate also matches 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	$0.69	County Property Taxes page (2026) + Virginia DOT TY2025. 100% fair market value. Two halves due June 10 / Nov 10.
Personal Property (vehicles)	$1.79	County Personal Property page (2026). J.D. Power clean loan value. Non-prorating. Two halves due June 10 / Nov 10.
Machinery and Tools	$1.55	County Personal Property page (2026).
Merchants' Capital	$1.27	County Personal Property page (2026).
Mobile Homes (residence)	$0.69	Taxed at the real estate rate (county Personal Property page).
Town of Wise (overlay)	RE +$0.315	County-seat town levy on top of county rates, per DOT Table 3.
Other town overlays (RE)	Appalachia +$0.530 / Pound +$0.445 / Big Stone Gap +$0.440 / Coeburn +$0.200 / St. Paul +$0.200	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 Wise County Commissioner of the Revenue's Personal Property page ($1.79 personal property, $1.55 machinery and tools, $1.27 merchants' capital, $0.69 mobile homes) and the Treasurer's Property Taxes page ($0.69 real estate); the real estate rate matches the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies). The DOT TY2025 survey listed lower 2025 figures for personal property ($1.65), machinery and tools ($1.41), and a higher merchants' capital ($2.85); Wise County adjusted these for 2026, and the county's own current pages are used here as the authority. The non-proration rule, the June 10 / November 10 due dates, the J.D. Power clean loan valuation, and the 10% penalty were verified directly on wisecounty.org. The current-year PPTRA percentage, the general-reassessment cycle, and the business personal property filing deadline are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Wise County's personal property (vehicle) tax rate is $1.79 per $100 of assessed value for 2026, verified directly on the county Commissioner of the Revenue's Personal Property page. The personal property tax applies to automobiles, trucks, buses, motorcycles, business furniture and equipment, and machinery and tools used in any business or profession. Machinery and tools are taxed at $1.55, merchants' capital at $1.27, and mobile homes used as a residence are taxed at the $0.69 real estate rate. The Wise County Board of Supervisors sets the personal property rate each year.

Assessment and Filing

Personal property is assessed by the Commissioner of the Revenue based on ownership as of January 1 each year. Vehicles are valued at 100% of market value using the J.D. Power (formerly NADA) clean loan value - the county notes it has used this standardized national pricing guide, and the lowest value it offers, for over 20 years. Every business that owns or leases equipment in the county must file a tangible personal property return (Form 762), which can be submitted electronically; the exact business filing deadline is pending direct confirmation with the Commissioner of the Revenue at (276) 328-3556.

No Proration

Wise County does not prorate personal property tax. The county Treasurer's Property Taxes page states it directly: assessments are based on ownership as of January 1, so anyone moving into the county during the year, or buying a new vehicle during the year, would not be liable for that year's personal property tax on it - but anyone moving out of the county remains liable for the entire year's tax on property in their possession on January 1. 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) 328-3556. A vehicle used for business more than 50% of the time does not qualify. A separate personal property tax exemption is available for 100% service-connected disabled veterans.

Due Dates

Personal property tax is billed in two halves, due June 10 and November 10, per the Wise County Treasurer. A 10% late-payment penalty is added on June 11 and November 11 respectively, and interest begins accruing on July 1 and December 1. Vehicles inside the limits of Wise, Big Stone Gap, Appalachia, Coeburn, Pound, or St. Paul may also owe the applicable town personal property levy.

Source: Wise County Commissioner of the Revenue (Personal Property) and Treasurer (Property Taxes) pages (wisecounty.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 business filing deadline are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Wise County's real estate tax rate is $0.69 per $100 of assessed value for 2026, confirmed on the county Treasurer's Property Taxes page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value, established by the governing body. Wise County real estate taxes cover land and any structures on it, excluding mobile homes used as a residence (which are taxed at the same $0.69 rate 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

Real estate bills are mailed twice a year, with the first half due June 10 and the second half due November 10, per the Wise County Treasurer. A 10% late-payment penalty is added on June 11 and November 11 respectively, and interest begins accruing on July 1 and December 1. Any payment postmarked on or before the deadline is accepted without penalty, and failure to receive a tax bill does not waive penalty and interest. Payments are made to the Treasurer at 260 East Main Street, Room 240, Wise VA 24293.

Exemptions and Relief Programs

Wise County administers Virginia's personal property tax relief and a personal property tax exemption for 100% service-connected disabled veterans. A real estate exemption or deferral for elderly and disabled homeowners is common across Virginia localities but is not confirmed on the county's public pages and is pending direct confirmation. Contact the Commissioner of the Revenue for current programs, income limits, and application windows.

Source: Wise County Treasurer (Property Taxes) and Commissioner of the Revenue pages (wisecounty.org) and the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The general-reassessment cycle and the elderly/disabled real estate relief details are pending direct confirmation.

Machinery, Tools, and Business Property

Wise County levies Machinery and Tools at $1.55 per $100 and a merchants' capital (inventory) tax of $1.27 per $100, both confirmed on the county Commissioner of the Revenue's Personal Property page. Business personal property is reported on Form 762 and assessed by the Commissioner of the Revenue, which also administers the county's coal (2% of gross receipts), gas (3%), and oil (0.5%) severance license taxes - a feature of this Appalachian coalfield county - plus a $25 annual junk yard license. Businesses inside town limits also owe the applicable town levy.

Source: Wise County Commissioner of the Revenue Personal Property page (wisecounty.org); Virginia DOT Local Tax Rates Survey TY2025 (Table 1). The county's 2026 personal property ($1.79), machinery and tools ($1.55), and merchants' capital ($1.27) figures are taken from the county's own current pages; the DOT TY2025 survey listed RE $0.690, TPP $1.650, M&T $1.410, Merchants' Capital $2.850.

Sales Tax

Rate and Composition

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

Wise 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 Wise, Big Stone Gap, Appalachia, Coeburn, Pound, and St. Paul

Wise 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 Wise, adds $0.315 per $100 on real estate; Appalachia adds $0.530; Pound adds $0.445; Big Stone Gap adds $0.440; and Coeburn and St. Paul each add $0.200 - all on top of county rates. A homeowner in the Town of Wise therefore pays a combined real estate rate of about $1.005 per $100 (county $0.69 + town $0.315). The independent city of Norton, which is enclosed by Wise County, is a separate jurisdiction and sets its own rates. Wise County also borders Lee County to the west.

How Wise County Compares to Its Neighbors

Wise County's $0.69 real estate rate sits below mutually adjacent Scott County's $0.77 (built the same week, per DOT TY2025) but above live Russell County's $0.579 and well above Washington County's $0.43. Its $1.79 vehicle rate is among the lower vehicle rates in southwest Virginia, below Russell's $1.95 but above Scott's $1.65. A defining trait Wise shares with several neighbors is that it does not prorate vehicle tax - ownership on January 1 sets the full-year bill - and its split June 10 / November 10 due dates differ from the common December 5 deadline. Confirm each county's own proration, PPTRA relief, assessment basis, and due dates rather than assuming they carry across county lines.