Virginia property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Virginia Code 58.1-3916 authorizes local penalty and interest ordinances; the locality's adopted terms and statutory limits must be checked.

Official source. Statutory. Verified .

Appeal process

The local Board of Equalization hears assessment complaints and may adjust and equalize assessments under §58.1-3379.

Official source. Statutory. Verified .

Who may represent homeowners

An owner or duly appointed representative may apply to the Board of Equalization under Va. Code §58.1-3380.

Official source. Statutory. Verified .

Disabled-veteran real-property exemption

VA-rated 100% service-connected permanent and total disability, with property occupied as the veteran's principal residence; statutory land limits apply.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Virginia?

The local Board of Equalization hears assessment complaints and may adjust and equalize assessments under §58.1-3379.

Who may represent a homeowner in a Virginia property tax appeal?

An owner or duly appointed representative may apply to the Board of Equalization under Va. Code §58.1-3380.

Sources

law.lis.virginia.gov
may provide by ordinance penalties for failure to file such applications and returns and for nonpayment in time; may provide for payment of interest on delinquent taxes;

Verified October 24, 2026

law.lis.virginia.gov
The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments

Verified October 24, 2026

law.lis.virginia.gov
Any taxpayer or his duly appointed representative may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment

Verified October 24, 2026

law.lis.virginia.gov
Exemption from taxes on property for disabled veterans

Verified October 24, 2026

law.lis.virginia.gov
100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.

Verified October 24, 2026