Wythe County, Virginia Tax Rates

Wythe County Tax Rates - At a Glance

Wythe County 2025 Tax Rates Summary (rates confirmed on the county Commissioner of the Revenue FAQ 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	$0.51	County FAQ + Virginia DOT TY2025. 100% fair market value; 5-year reassessment. Due December 5.
Personal Property (vehicles, boats, airplanes)	$2.22	County FAQ + Virginia DOT TY2025. Vehicles at NADA average loan value. Due December 5.
Machinery and Tools	$1.50	County FAQ + Virginia DOT TY2025.
Mobile Homes (residence)	$0.51	Taxed at the real estate rate (county FAQ).
Merchants' Capital	$0.56	Per Virginia DOT TY2025.
Town of Wytheville (overlay)	RE +$0.20 / PP +$0.38 / M&T +$0.33	Town levy on top of county rates, per DOT Table 3.
Town of Rural Retreat (overlay)	RE +$0.171 / PP +$0.45 / M&T +$0.15	Town levy 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 on the Wythe County Commissioner of the Revenue's FAQ ($0.51 real estate, $2.22 personal property, $1.50 machinery and tools, $0.51 mobile homes) and match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies; Table 3 town levies); the $0.56 merchants' capital rate is from the DOT survey. The NADA average loan value assessment basis, the five-year reassessment cycle, the May 1 declaration deadline, and the December 5 due dates were verified directly on wytheco.org (Commissioner of the Revenue pages). The current-year PPTRA percentage, the exact penalty and interest terms, the vehicle proration treatment, and any vehicle license fee are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Wythe County's personal property (car) tax rate is $2.22 per $100 of assessed value, verified directly on the county Commissioner of the Revenue's FAQ and matching the Virginia DOT Local Tax Rates Survey tax year 2025. This rate applies to automobiles, trucks, recreational vehicles, motorcycles, trailers, boats, and airplanes. The Wythe County Board of Supervisors sets the personal property rate each year in May or June. At $2.22, Wythe's vehicle rate is among the lower county vehicle rates in Virginia.

Assessment Method - NADA Average Loan Value

Wythe County assesses motor vehicles using the National Automobile Dealers Association (NADA) January-issue official used car guide and older car guide, taking the average loan value (verified on the county's Personal Property FAQ). If a vehicle is not listed in the guide, the value is based on a percentage of the purchase price or the prior year's assessment. For personal property other than motor vehicles, the assessed value is based on a percentage of original cost.

Filing and Proration

The deadline to file the declaration of tangible personal property with the Commissioner of the Revenue is May 1 each year (verified). Wythe County bills personal property once a year, due December 5, to the owner of record. Whether the county prorates vehicle tax for partial-year ownership is pending direct confirmation with the Commissioner of the Revenue.

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. Wythe County's current-year relief percentage is not published on the county's pages and should be confirmed with the Commissioner of the Revenue at (276) 223-6015. As with all Virginia localities, vehicles used predominantly for business do not qualify.

Due Dates

County personal property tax is due December 5, per the Wythe County Treasurer. Vehicles inside Wytheville or Rural Retreat town limits also owe the town personal property levy.

Source: Wythe County Commissioner of the Revenue FAQ and Duties pages (wytheco.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, the vehicle proration treatment, the penalty/interest terms, and any vehicle license fee are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Wythe County's real estate tax rate is $0.51 per $100 of assessed value, confirmed on the county FAQ and matching the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of current market value; as required by the Virginia Code, Wythe County conducts a general reassessment every five years, carried out by a professional and independent reappraisal company hired by the Board of Supervisors (verified on the Commissioner's Duties page). The Commissioner of the Revenue assesses new construction and improvements between reassessments. Mobile homes used as a residence are taxed at the same $0.51 real estate rate.

Due Dates, Penalty, and Interest

County real estate tax is due December 5, per the Wythe County Treasurer. Payments can be made online or at the Treasurer's Office, 290 South 6th Street, Wytheville. 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

Wythe County offers real estate tax relief for residents age 65 or older or permanently disabled; applications are accepted between February 1 and April 30, and eligible applicants receive a maximum relief of up to $250 on the real estate tax bill due December 5 (verified county parameters). The county also operates a land-use assessment program for qualifying agricultural and horticultural land - applications are due by November 1, with a $25 plus $0.20-per-acre application fee. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate exemption on their primary residence under Code of Virginia § 58.1-3219.5.

Source: Wythe County Commissioner of the Revenue Duties and FAQ pages (wytheco.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

Wythe County levies Machinery and Tools at $1.50 per $100 (county FAQ and Virginia DOT TY2025) and a merchants' capital tax of $0.56 per $100 (DOT TY2025). Business tangible personal property - furniture, fixtures, and equipment owned and located in the county on January 1 - is assessed by the Commissioner of the Revenue, and businesses must file a detailed property report by May 1. Business personal property and machinery and tools may be depreciated when the proper forms and schedules are filed. Businesses inside Wytheville town limits also owe the town's $0.33 machinery and tools levy.

Source: Wythe County Commissioner of the Revenue FAQ + Duties (wytheco.org); Virginia DOT Local Tax Rates Survey TY2025 (Table 1) - Wythe County RE $0.510, TPP $2.220, M&T $1.500, Merchants' Capital $0.560.

Sales Tax

Rate and Composition

The combined sales tax rate in Wythe County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Wythe County is not part of any regional sales tax district, per the Virginia Department of Taxation, and the county's own FAQ independently states the 5.3% rate (4.3% state and 1% local).

Wythe 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. Wythe County also imposes a 6% county meals tax on prepared food and beverages; the Town of Wytheville adds a 7% meals tax and the Town of Rural Retreat a 5% meals tax within their limits.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov); meals tax per the Wythe County Commissioner of the Revenue.

Town Taxes in Wytheville and Rural Retreat

Wythe County has incorporated towns where property is taxed by both the town and the county. The county seat, Wytheville, levies $0.20 per $100 on real estate, $0.38 on personal property, and $0.33 on machinery and tools on top of the county's rates, per the Virginia DOT Table 3 town levies. The Town of Rural Retreat adds $0.171 on real estate, $0.45 on personal property, and $0.15 on machinery and tools. A Wytheville homeowner therefore pays a combined real estate rate of $0.71 per $100 (county $0.51 + town $0.20). Some specific areas of the county also fall inside small special service districts (Grouse Ridge Road and Staff Street) that add a real-estate-only levy per DOT Table 4.

How Wythe County Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey, Wythe County's $0.51 real estate rate sits below adjacent Pulaski County's $0.74 and just above Carroll County's $0.49 and mutually adjacent Smyth County's $0.59. Its $2.22 personal property (vehicle) rate is among the lowest of its live neighbors - below Carroll's and Smyth's $2.30 and Pulaski's $2.35, though above Washington County's $1.70. On sales tax, Wythe (5.3%) matches all of its live neighbors. Each jurisdiction sets its own PPTRA relief, assessment basis, and due dates - never assume one county's terms apply in another.