Tax Rates and Fees

Tax Rates

Tax Rate
Real Estate  $0.83 per $100.00 of assessed value
Personal Property - As of tax year 2017 $4.80 per $100.00 of assessed value
Business Personal Property  $4.50 per $100.00 of assessed value
Downtown Primary Assessment District $0.23 per $100.00 of assessed value
Downtown Secondary Assessment District (commercial use only) $0.13 per $100.00 of assessed value
Machinery and Tools  $1.30 per $100.00 of assessed value
Virginia State Sales Tax  5.3 percent
City Meals Tax  6.0 percent
Combined Sales Tax and City Meals Tax  11.3 percent
City Transient Lodging Tax  6.0 percent (increasing to 8.0 percent on July 1, 2023)
Admissions Tax 5.0 percent
Short-Term Rental Tax 1.0 percent
Cigarette Tax $0.50 per pack
Electric Utility Tax $0.012 on each kilowatt hour (residential)
$0.011 one ach kilowatt hour (commercial)
Natural Gas Utility Tax $0.22 on each CFF (residential)
$0.15 on each CFF (commercial)
Telephone and Cable Television Utility Tax 15 percent of monthly charge
Local Cellular Mobile Radio Telecommunications Utility Tax 10 percent of gross charges

Staff Contact

Commissioner of the Revenue's Office
(Tax Billing & Information)
Phone (540) 667-1815, option 4
Fax (540) 667-8937

(Tax Payments)
Phone (540) 667-1815, option 3