How Virginia property tax works
Virginia real estate is taxed by one local government only: your county, or your independent city if you live in one. Virginia's 38 independent cities, including Alexandria, Virginia Beach, Norfolk, Richmond and Chesapeake, aren't part of any county, so residents pay only the city's rate. Residents of incorporated towns, like Vienna or Leesburg, pay the county rate plus a small town rate.
Rates are per $100 of assessed value, and assessments are meant to be at full market value. In practice they lag sales. The state's 2025 sales ratio study found the median assessment was 86.7% of the sale price statewide, which puts the average effective rate at $0.76 per $100 against an average nominal rate of $0.90.
Real estate tax rates by locality
The 2025 nominal and effective rates are from Virginia Tax. The 2026 column shows the rate localities adopted for fiscal year 2027 where we could confirm it; Virginia Tax publishes its 2026 survey next year.
| Locality | Type | 2025 rate | 2025 effective rate | 2026 rate |
|---|---|---|---|---|
| Norfolk | City | $1.23 | $1.12 | |
| Portsmouth | City | $1.23 | $1.13 | |
| Roanoke | City | $1.22 | $1.06 | $1.22 |
| Richmond | City | $1.20 | $1.05 | $1.20 |
| Falls Church | City | $1.20 | $1.05 | |
| Newport News | City | $1.18 | $1.08 | $1.18 |
| Hampton | City | $1.15 | $1.07 | |
| Alexandria | City | $1.135 | $1.07 | $1.135 |
| Fairfax County | County | $1.123 | $1.02 | $1.12 |
| Suffolk | City | $1.07 | $0.99 | |
| Manassas | City | $1.26 (incl. fire district) | $0.98 | |
| Arlington County | County | $1.033 | $0.98 | $1.053 |
| Chesapeake | City | $1.01 | $0.94 | |
| Charlottesville | City | $0.98 | $0.90 | $0.99 |
| Virginia Beach | City | $0.97 | $0.82 | $0.97 |
| Stafford County | County | $0.924 | $0.76 | |
| Prince William County | County | $0.906 | $0.82 | $0.865 |
| Albemarle County | County | $0.895 | $0.85 | |
| Chesterfield County | County | $0.89 | $0.79 | $0.89 |
| Lynchburg | City | $0.89 | $0.71 | |
| Henrico County | County | $0.83 | $0.76 | |
| Loudoun County | County | $0.805 | $0.75 | $0.805 |
| Spotsylvania County | County | $0.734 | $0.59 |
The effective rate is the nominal rate times the locality's median ratio of assessment to sale price. It's the better number for comparing places. Lynchburg and Spotsylvania have the biggest gap between the two, because their assessments lag sale prices the most.
On a $500,000 home assessed at full value at the 2026 rates: about $5,600 in Fairfax County, $5,265 in Arlington, $5,675 in Alexandria, $4,325 in Prince William, $4,025 in Loudoun, $4,850 in Virginia Beach and $6,000 in Richmond.
Watch the names. Fairfax City ($1.055 in 2025) is a separate independent city from Fairfax County, and Richmond and Roanoke counties are separate from the cities of the same name.
What changed for 2026
Several Northern Virginia jurisdictions cut rates as assessments rose: Fairfax County to $1.12 and Prince William to $0.865. Arlington went the other way, up 2 cents to $1.053. Alexandria, Loudoun, Virginia Beach, Richmond, Chesterfield, Newport News and Roanoke held their rates, and Charlottesville rose a cent to $0.99. Even with flat rates, most homeowners pay more when their assessment goes up.
The car tax
Most Virginians also pay an annual personal property tax on cars, set locally per $100 of the vehicle's value. 2025 rates include $4.57 in Fairfax County, $5.00 in Arlington, $5.33 in Alexandria, $4.15 in Loudoun and Prince William, $4.00 in Virginia Beach, $4.33 in Norfolk, $3.70 in Richmond and $3.35 in Henrico and Chesterfield. Loudoun's rate dropped to $3.09 for 2026. The state's Personal Property Tax Relief Act pays part of the bill on qualifying personal vehicles.
Relief and appeals
- 100% disabled veterans: the Virginia Constitution exempts the principal residence of a veteran with a 100% permanent and total service-connected disability (or individual unemployability at the 100% rate), and the surviving spouse can keep it. File with the commissioner of the revenue. See disabled veteran exemptions.
- Elderly and disabled relief: each locality sets its own program and income and net-worth limits, and they vary widely, so check with your county or city.
- Appeals: start with the local assessor's office, then the Board of Equalization, then circuit court. Deadlines are set locally. See how to appeal.
- Due dates vary by locality; many split the bill into two installments, often in June and December.
Where these numbers come from
2025 rates are from Virginia Tax's Tax Rates for County, City, Town, and Districts, TY 2025, and effective rates and ratios from its 2025 Assessment/Sales Ratio Study. 2026 rates are from county announcements (Fairfax, Arlington, Loudoun, Prince William, Chesterfield), Charlottesville's adopted ordinance and local news coverage of budget adoptions (Alexandria, Virginia Beach, Richmond, Newport News, Roanoke). The disabled veteran exemption is from Va. Code § 58.1-3219.5. For ZIP-level data, start from our Virginia page.