Virginia Property Tax 2026: Locality-by-Locality Rules, Senior Relief and Appeals

Virginia has no statewide property tax rate and no single senior exemption. Each county, city, or town administers its own real estate tax, sets its own millage, and decides whether to offer senior/disabled tax relief under Virginia Code § 58.1-3210 et seq. This 2026 guide explains the locally-adopted framework, the 100% disabled veteran exemption that is statewide, and the appeal process that starts with the Commissioner of the Revenue and escalates to Circuit Court.

How Virginia Property Tax Works

Virginia property tax is administered at the locality level. The Commissioner of the Revenue (an elected constitutional officer in each county and city) maintains the assessment roll. The Treasurer collects the tax. Each locality sets its own real estate tax rate annually based on its budget.

The tax calculation

Virginia assesses at 100% of fair market value (assessed value = market value). Local tax rates are typically expressed per $100 of assessed value.

Reassessment cycles

Virginia law requires general reassessment at least every four years, but localities vary:

• Annual reassessment: Arlington, Fairfax, Alexandria, Richmond, Virginia Beach, Chesapeake, most urban jurisdictions
• Biennial (every 2 years): Loudoun, Prince William, Stafford, some suburban counties
• Every 4-6 years: smaller rural counties

Between general reassessments, values adjust only for physical changes (new construction, demolition).

Elderly and Disabled Real Estate Tax Relief — Locally Administered

Virginia Code § 58.1-3210 authorizes, but does not require, each locality to offer real estate tax relief to qualifying elderly and disabled homeowners. Each jurisdiction sets its own:

• Income limits (ranging from ~$40,000 to $100,000+)
• Asset limits (typically $200,000 to $450,000, excluding home)
• Relief amount (50% to 100% of tax, partial deferrals)
• Application deadline (typically February, March, or April)
• Acreage covered (usually 1 acre; some allow more)

Common eligibility requirements

• Age 65 or older on December 31 of the tax year, OR permanently and totally disabled
• Own and occupy the property as sole dwelling
• Meet household income and asset limits set locally

Notable local programs

Examples of significant programs in Northern Virginia for 2026:

• Fairfax County: sliding scale relief up to 100% tax exemption; income up to $90,000; assets up to $340,000
• Arlington County: up to 100% exemption; income tier approximately $108,000 maximum; assets up to $562,100
• Loudoun County: tiered exemption and deferral; income up to $108,000; assets up to $520,000
• Prince William County: exemption for seniors with income under $94,400 and net worth under $430,000

Southern and rural counties typically have lower income thresholds. Check with the Commissioner of the Revenue in your county or city for exact parameters.

100% Disabled Veteran Exemption (Statewide)

Unlike most Virginia property tax relief, the veteran exemption is statewide. Under Virginia Code § 58.1-3219.5, the principal residence of a veteran with a 100% service-connected permanent and total disability (as certified by the VA) is fully exempt from real estate tax. Also exempt:

• Surviving spouse of a 100% disabled veteran (not remarried, continuing to occupy the home)
• Surviving spouse of a servicemember killed in the line of duty

Application

File with the Commissioner of the Revenue with VA documentation of 100% service-connected disability. Once granted, continues automatically; the Commissioner may periodically verify status.

Property Tax Relief for Disabled Veterans (partial)

Veterans with less than 100% disability do not qualify for the statewide exemption but may qualify for local elderly/disabled relief programs if they meet those criteria.

Land Use Assessment (Use-Value Taxation)

Virginia Code § 58.1-3230 et seq. authorizes localities to tax agricultural, horticultural, forest, and open-space land at use value rather than fair market value. For farms in developing areas, this can reduce assessed value by 80-95 percent.

Requirements

• Minimum acreage (varies by category — typically 5 acres for agricultural, 20 for forest)
• Active agricultural or forestry use that meets state-defined standards
• Application with the Commissioner of the Revenue

Rollback tax

When land enrolled in Land Use changes to non-qualifying use (sold for development, no longer farmed), the locality recaptures up to 5 or 6 years of tax differential plus interest. The rollback tax can be substantial in high-value areas.

Appealing Your Assessment

Virginia's appeal process starts with the Commissioner of the Revenue and escalates through Board of Equalization and Circuit Court.

Step 1: Administrative review

Contact the Commissioner of the Revenue's office within the timeframe set by your locality (typically 30 days from the notice of change in assessment). Many disputes resolve informally at this level.

Step 2: Board of Equalization (BOE)

Each locality maintains a Board of Equalization that hears formal appeals. BOE filing deadlines vary: some require filing within 60 days of the notice, others use a fixed calendar date. The BOE has authority to reduce, increase, or sustain the assessment.

Step 3: Circuit Court

Under Virginia Code § 58.1-3984, a taxpayer may apply to the Circuit Court for correction of erroneous assessment within three years of the tax year or one year of the BOE decision, whichever is later. This is an unusually long statute of limitations compared to other states. Circuit Court appeals follow civil procedure; formal trial is possible but rare for residential cases.

Evidence that wins

• Recent arm's-length purchase price below the assessed value
• Comparable sales within 12 months of the assessment date
• Independent fee appraisal
• Property record card errors (square footage, bedroom count, missing structure)

Payment Schedule

Virginia property tax payment schedules vary by locality. Common patterns:

• Two semi-annual installments (Fairfax, Loudoun, Arlington): due June 5 and December 5
• Annual payment (many smaller localities): due December 5 or June 5
• Quarterly installments (some urban areas): March 31, June 5, September 5, December 5

Virginia also imposes a separate personal property tax on vehicles and some business property — different rate, different billing cycle, separate calculation. The state subsidizes about 50 percent of vehicle personal property tax for qualifying residents via the Car Tax Relief program.

Delinquent real estate taxes accrue 10% penalty plus 10% annual interest. Extended delinquency can result in tax sale.

Frequently Asked Questions

What is Virginia's property tax rate in 2026?

Virginia has no statewide property tax rate. Each county, city, and town sets its own. Typical Fiscal Year 2026 rates: Fairfax County $1.135 per $100, Arlington $1.008, Loudoun $0.845, Virginia Beach $0.97, Richmond City $1.20, rural counties as low as $0.37. Virginia assesses at 100% of fair market value.

Does Virginia have a senior property tax exemption?

Yes, but it is locally administered under Virginia Code § 58.1-3210 — each locality sets its own income limits, asset limits, and relief amounts. Northern Virginia counties (Fairfax, Arlington, Loudoun, Prince William) offer generous programs with income limits up to $90,000-$108,000. Rural counties have lower thresholds. Check with the Commissioner of the Revenue in your locality.

Are disabled veterans exempt from Virginia property tax?

Yes, at the state level. Virginia Code § 58.1-3219.5 provides a full real estate tax exemption on the principal residence of veterans with 100% service-connected permanent and total disability, and for surviving spouses (not remarried) of such veterans or servicemembers killed in the line of duty. File with the Commissioner of the Revenue with VA certification.

When is the Virginia property tax appeal deadline?

Varies by locality. Administrative review with the Commissioner of the Revenue is typically within 30 days of the notice. Board of Equalization deadlines range from 60 days to a fixed calendar date. Under Virginia Code § 58.1-3984, taxpayers may apply to Circuit Court within 3 years of the tax year or 1 year of the BOE decision — one of the longest statutes of limitation in the U.S.

What is Virginia's Land Use Assessment?

Locally-adopted program under Virginia Code § 58.1-3230 that taxes agricultural, horticultural, forest, and open-space land at use value rather than fair market value — often reducing assessed value by 80-95%. Conversion to non-qualifying use triggers a rollback tax covering up to 5 or 6 years of differential plus interest.