Virginia property taxes (2026)

How Virginia property taxes work

Virginia real estate tax is entirely local: cities and counties assess, bill, and collect, and independent cities do it separately from counties. Two locally elected officers split the work — the Commissioner of the Revenue side handles assessments and relief, the Treasurer sends the bills.

Due dates are set locally, but a familiar pattern covers much of the state: June 5 and December 5 for semi-annual billers (some localities bill once, others quarterly — Northern Virginia's big counties use their own dates). The dates on your locality's bill control.

Reassessment frequency also varies by locality — the large urban counties reassess annually, while smaller ones run multi-year cycles. When new assessments land, you can seek an office review with the assessor and then appeal to your local Board of Equalization by the locality's posted deadline.

The strongest statewide guarantee is for disabled veterans: a mandatory full exemption on the principal residence (plus up to an acre) for veterans rated 100% permanent-and-total, and qualifying surviving spouses. Elderly and disabled relief programs also exist nearly everywhere but are locally designed.

When payments are due

Locally set — commonly June 5 and December 5 for semi-annual billers; Northern Virginia's large counties use their own calendars.

Exact dates can vary by county — use your county's page above for the dates on your bill.

How to appeal your assessment

The statewide rule: Ask the local assessor for an office review, then appeal to your locality's Board of Equalization by its posted deadline (dates are set locally, keyed to the reassessment effective date)

Each city and county publishes its own appeal calendar with the reassessment notice — the deadline is on the notice. Annual-reassessment localities run the cycle every year; multi-year localities only when new values land.

1. Read your reassessment noticeIt shows the new assessed value (Virginia assesses at 100% of fair market value) and your locality's review and appeal deadlines.
2. Request an office reviewThe assessor's office will re-check the record informally — measurement errors and condition issues get fixed here free.
3. Appeal to the Board of EqualizationFile by your locality's deadline with comparable sales; the BOE is a citizen board with authority to raise, lower, or affirm.
4. Escalate if neededBeyond the BOE, assessment challenges go to circuit court.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Large urban localities reassess annually; smaller counties run two- to six-year cycles. Assessments are at 100% of fair market value as of the locality's assessment date.

Value notices (Reassessment notice) usually mail in varies by locality.

Common questions

When are real estate taxes due in Virginia?

Your city or county sets the dates. June 5 and December 5 are the common semi-annual pattern across much of the state, but Northern Virginia's large counties and several cities run their own calendars — the dates on your treasurer's bill control.

How do I appeal my Virginia assessment?

Start with a free office review by the local assessor, then appeal to your locality's Board of Equalization by the deadline posted with the reassessment notice. Comparable sales at 100% of market value are the standard of proof.

Do disabled veterans pay property tax in Virginia?

Veterans rated 100% permanent-and-total (or unemployable) pay nothing on their principal residence plus up to an acre — it's a mandatory statewide exemption, and qualifying surviving spouses keep it. File once with your Commissioner of the Revenue.

Is there relief for seniors in Virginia?

Almost every locality runs an elderly/disabled relief program — exemptions, freezes, or deferrals under local income and asset limits. The designs differ street to street across city/county lines, so check your own locality's program.

Why does my county reassess every year but my parents' county doesn't?

Reassessment frequency is a local choice in Virginia — annual in most big localities, every two to six years elsewhere. Multi-year localities see bigger one-time jumps when the new values finally land.