Virginia property tax by county

Property tax rate by county in Virginia

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Virginia's income and retirement taxes, see Virginia income tax and Virginia retirement taxes.

How does Virginia assess homes for property tax?

Virginia assesses homes at 100% of market value, the same in every county.

Assessed at 100% of fair market value. Counties reassess every four years, or every three by vote of the board of supervisors; cities every two years, or every four if the population is 30,000 or less. Many larger localities assess annually.

Is there a homestead exemption in Virginia?

Virginia has no general homestead exemption for real estate tax. Relief is limited to specific groups: the elderly and disabled, disabled veterans, and surviving spouses of service members and first responders killed in the line of duty.

Other state relief for homeowners:

• Seniors and disabled owners: Any county, city or town may offer an exemption, a deferral, or both, for a home owned and occupied by someone at least 65 or permanently and totally disabled. The income limits, net-worth limits and the size of the break are all set locally, so there is no statewide figure. Up to 10 acres of land can be covered.
• Disabled veterans: A veteran with a 100% service-connected, permanent and total disability rating is fully exempt on the home they occupy as their principal residence, plus up to an acre of land, and localities may exempt more. A surviving spouse keeps it if the veteran died on or after January 1, 2011 and does not remarry.
• There is no statewide owner-occupancy credit. Real estate tax in Virginia is locally administered, so rates, due dates and any local relief programs are set by each county, city or town.

Virginia sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Virginia?

Set locally. Each county, city or town bills on its own schedule, commonly semiannually, and sets its own due dates and late penalties. Virginia has no statewide due date.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Virginia?

You contest the assessed value with the Local Board of Equalization, then circuit court. Many localities offer an informal review with the assessor first. From there you can complain to the local Board of Equalization about a value above fair market value or a lack of uniformity; filing deadlines are set locally. A correction can also be sought in circuit court, generally within three years.

Virginia property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.