Property Tax Due Dates in Virginia

Virginia property taxes are administered at the city and county level — Virginia has independent cities that function separately from surrounding counties, unlike most other states. Property is assessed at 100% of fair market value, and reassessments are required at least every four years (many localities reassess annually). Virginia tax rates vary significantly by locality, with rates generally higher in Northern Virginia (due to proximity to Washington D.C.) and lower in rural areas. Virginia also taxes personal property (vehicles) at the local level.

Virginia property tax due dates vary by locality. Common schedules include: Annual billing: Due June 5 (many cities and counties) Semi-annual: Due June 5 and December 5 (many larger localities) Quarterly: Some localities bill quarterly Contact your local treasurer or commissioner of revenue for your specific due date. A 10% penalty applies to late payments in most localities, plus 10% annual interest. Most localities offer online payment.

Virginia property tax relief programs: Real Property Tax Relief for Elderly and Disabled — Virginia localities are required to offer a real property tax relief program for qualifying residents 65 or older or permanently disabled, based on income and net worth. The program can provide full or partial exemption or deferral. Eligibility requirements and benefit amounts are set locally — contact your locality for details. 100% Disabled Veteran Exemption — Virginia residents who are veterans with a 100% service-connected and permanent total disability are fully exempt from real property taxes on their primary residence. Surviving spouses may continue the exemption. Apply with your local commissioner of revenue. Land Use Assessment — Agricultural, horticultural, forest, and open space land may be assessed at its use value rather than market value, significantly reducing taxes for qualifying land.

Virginia property tax appeals go to the local Board of Equalization: Deadline: File an appeal with your locality's Board of Equalization within the timeframe specified on your assessment notice (typically 60–90 days of the notice date, or by April 1 for the current year). Process: Present evidence that the assessed value exceeds fair market value — comparable sales or an independent appraisal. Further appeal: Appeal Board of Equalization decisions to the Circuit Court within 3 months.