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Virginia Property Tax (2026)
Info: Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality.
Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.
Official source: tax.virginia.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Property Tax in states bordering Virginia
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
Residential (Class 1A) rate is $0.85 per $100 of assessed value (0.85%); on 1-2 unit homes, value above $2.558M is taxed at $1.00 per $100. Homestead deduction and senior relief reduce the bill for many owners.
Verified Jul 5, 2026 · Source: otr.cfo.dc.gov · Full District of Columbia rule →
- KentuckyInfo
Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts. Rates and exemptions (such as the homestead exemption) are administered locally.
Verified Jul 11, 2026 · Source: revenue.ky.gov · Full Kentucky rule →
- MarylandInfo
Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.
Verified Jul 12, 2026 · Source: dat.maryland.gov · Full Maryland rule →
- North CarolinaInfo
Property tax is administered locally: county assessors value your property, and counties and municipalities set their own tax rates, so effective rates vary by location.
Verified Jul 14, 2026 · Source: ncdor.gov · Full North Carolina rule →
- TennesseeInfo
Tennessee has no state property tax; the county assessor appraises property, a state-set assessment ratio is applied (residential and farm at 25% of appraised value, commercial/industrial at 40%), and the county commission sets the local tax rate per $100 of assessed value.
Verified Jul 18, 2026 · Source: comptroller.tn.gov · Full Tennessee rule →
- West VirginiaInfo
Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.
Verified Jul 19, 2026 · Source: tax.wv.gov · Full West Virginia rule →
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