Virginia Property Tax Guide (2025): Rates, Bills and Appeals

Counties, cities and towns

Virginia has three kinds of local government that tax real estate, and where you live decides which rates you pay:

Independent cities aren't part of any county. A property there pays the city's rate only.
Counties tax all property outside independent cities.
Towns are inside counties. A town property pays the county rate and the town rate. Some towns set their town real estate rate at zero.

The Department of Taxation publishes every county, city and town rate each year. Rates are per $100 of assessed value. This site shows 327 places with the rates that apply in each, and the combined rate is the sum of those published rates. In 2025, combined rates run from 0.330 to 1.405 per $100.

Fair market value

Virginia assesses real estate at its full market value. State law says assessments "shall be made at 100 percent fair market value." Unlike states that assess at a fraction of value, the assessment on your notice should be close to what the property would sell for as of the assessment date.

Reassessment cycles

How often property is reassessed depends on the locality. For counties, state law sets a general reassessment "every four years," or every three years if the board of supervisors votes for it. Counties with 50,000 people or fewer may choose five- or six-year intervals. Cities follow separate rules, so ask your assessor's office how often your city reassesses.

In a reassessment year, values often rise, and many localities lower their rate. Comparing rates between places on different cycles is only a rough guide.

When taxes are due

Each locality sets its own due dates by ordinance. State law lets the governing body "establish due dates for the payment of local taxes" and decide whether payment is due "in a single installment or in two equal installments." Your treasurer's office has the dates for your locality.

Relief

Seniors and people with disabilities. Localities may, by ordinance, offer exemptions, deferrals or both for qualifying owners. Each locality sets its own income and asset limits, so programs differ widely.
Disabled veterans. The state exempts the main home of a veteran rated by the U.S. Department of Veterans Affairs as having "a 100 percent service-connected, permanent, and total disability" and who occupies it as their principal residence.

Apply through your local commissioner of the revenue or assessor.

Appealing your assessment

You can usually start by asking the assessor's office to review your assessment. After that, each locality's board of equalization "shall hear complaints that real property is assessed at more than fair market value." The board sets its own filing deadline each year, so check your assessment notice or your assessor's office.

You can also apply to the circuit court. The deadline is the latest of several dates, including "within three years from the last day of the tax year" and "within one year from the date of the assessment."

What this data leaves out

District levies. Some counties add special district rates for services such as fire, sanitation or mosquito control. The state lists them separately, and they aren't included here yet.
Rounding. The state publishes rounded nominal rates. Your treasurer has the exact figure.
Three towns with a separate county rate. Accomack, King William and Westmoreland counties charge a different county rate inside Chincoteague, West Point and Colonial Beach. The 2025 file doesn't list those rates, so those towns are held back for now. So is Painter, whose 2025 rate is blank in the state's file.

A worked example with real rates

Dendron, in Surry County, has a combined 2025 rate of 0.760 per $100, made up of:

Surry County (county): 0.710
Town of Dendron (city or town): 0.050

On an assessed value of $350,000, that is $350,000 × 0.760 ÷ 100 = $2,660 a year, before any credits or relief you qualify for.

The same home in another place can owe far more or less, so look up your own on the Virginia rates page, or use the property tax calculator.

Sources

Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.

This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email corrections@millrateusa.com.

Virginia property tax guide