Fairfax City Property Tax: Assessments, Relief, and Deadlines

Property tax in the City of Fairfax comes in two main bills: real estate tax at $1.0725 per $100 of assessed value, and personal property tax at $4.13 per $100 on vehicles and business equipment.¹ Real estate is paid in two halves each year, due June 5 and December 5. Personal property is paid once a year, due October 5.² What you actually owe depends on your property’s assessed value, the type of asset, and whether you qualify for relief.

Real Estate Tax and How Your Home Is Assessed

The City Council sets the real estate rate each year during the budget process. The fiscal year 2027 rate (effective July 1, 2026) is $1.0725 per $100 of assessed value, up from $1.025 the prior year.¹ Of that rate, $0.03 per $100 is dedicated to the city’s stormwater management program and appears as a separate line on your bill.³

Every parcel and its permanent structures are assessed annually based on condition and fair market value as of January 1 of the tax year.² City assessors use recent comparable sales and market trends. Assessment notices go out in late February or early March, before the tax bills.

If You Think Your Assessment Is Too High

You have 30 days from the notice to file an administrative appeal with the Office of the Real Estate Assessor. In that review you can speak with an appraiser, examine the data behind the valuation, and request a property inspection.²

If that doesn’t resolve it, you can go to the Board of Equalization, an independent panel of city property owners appointed by the Circuit Court. The filing deadline is June 30 of the assessment year.² The board can affirm, lower, or raise your assessment. After that, the next step is Circuit Court. Bring comparable sales and photos; most disputes end at the administrative stage.

Personal Property Tax on Vehicles and Business Equipment

Personal property tax covers passenger cars, trucks, motorcycles, and business furniture, fixtures, and equipment. The rate is $4.13 per $100 of assessed value. Vehicles are assessed at 100% of clean trade-in value from the National Automobile Dealers Association guide, so the bill drops as the car depreciates.⁴

Virginia’s Personal Property Tax Relief Act reduces the bill on qualifying vehicles used primarily for personal transportation: passenger cars, motorcycles, and pickup or panel trucks. Relief applies only to the first $20,000 of assessed value; anything above that is taxed at the full $4.13 rate.⁵ The exact relief percentage varies year to year with state funding and is applied automatically on your bill.

The city also charges an annual vehicle registration fee of $33 for passenger vehicles and $15 for motorcycles, billed alongside the personal property tax.⁶

Moving In or Out Mid-Year

If you move into Fairfax partway through the year, personal property tax is prorated by the number of months your vehicle is in the city, starting with the month you arrive. If you move out, you may qualify for a refund on the remaining months, but you must notify the Commissioner of the Revenue within 60 days of moving.⁴ Miss that 60-day window and the refund is gone. Put it on the calendar the day you sign a new lease or close on a home outside city limits.

Business Equipment Returns

Business owners file an annual return with the Commissioner of the Revenue listing all taxable equipment, machinery, furniture, and fixtures. The return is due by May 1.⁷ Not filing can result in a statutory assessment, which is usually less favorable than self-reporting, plus penalties.

Payment Deadlines and Late Penalties

Real estate taxes come in two equal semi-annual installments due June 5 and December 5. Personal property is a single payment due October 5.² When a due date falls on a weekend or holiday, it shifts to the next business day.

Late payments carry a 10% penalty on the unpaid tax plus 10% annual interest on the delinquent balance.⁸ On a $5,000 bill, that’s $500 the day after the deadline, with interest running until you pay. There’s no grace period. One day late triggers the full penalty.

How to Pay

The city’s online tax portal is the fastest option. Electronic checks are free. Credit cards (Visa, MasterCard, American Express, Discover) and PayPal are accepted but carry a processor convenience fee.⁹ If you owe both personal property and real estate tax, select both invoices before checkout.

City Hall has a 24-hour drop box for in-person payments. Mailed checks must be postmarked by the due date to avoid penalties. The mailing address is on your bill.

Relief Programs

Fairfax offers real tax relief for residents who need it, but the rules are strict and you have to reapply every year.

Seniors and Residents With Disabilities

Residents age 65 and older and those who are permanently and totally disabled can apply for a sliding-scale real estate tax exemption. For the 2026 tax year, combined gross household income (from 2025) cannot exceed $90,000, and net worth (excluding your home and one acre) must be $440,000 or less.¹⁰ The exemption is 100% up to $75,000 of income, 75% from $75,001 to $80,000, 50% from $80,001 to $85,000, and 25% from $85,001 to $90,000.

Applications are typically mailed in February and must be returned by April 15. First-time applications from permanently disabled residents can be submitted any time during the year.¹¹ Miss April 15 and the full year’s benefit is forfeited, with no retroactive recovery.

Disabled Veterans

Virginia law provides a full real estate tax exemption for veterans rated by the U.S. Department of Veterans Affairs as having a 100% service-connected, permanent, and total disability. It covers the veteran’s principal residence and up to one acre, including jointly held property with a spouse.¹²

A surviving spouse who does not remarry also qualifies and may move to a different primary residence without losing the exemption. The exemption begins on the VA rating date (if the veteran already owns a qualifying home) or on the acquisition date for a home purchased afterward.¹² Applicants provide VA documentation and complete an annual certification to keep the benefit.

Other City Taxes You May Encounter

Beyond the two property taxes, a few other city taxes catch residents and business owners. Restaurants collect a meals tax of 4.5% on food and beverages, dine-in or carryout, for fiscal year 2027.¹ Hotels and short-term lodging collect a transient occupancy tax of 7% (a 4% city tax plus a 3% Northern Virginia Transportation District tax), with a rate increase adopted in the FY2027 budget, so check the city’s site for the current figure.¹³

Businesses operating in the city must obtain and renew a business license each year. The license year runs January 1 through December 31, renewals are due by March 1, and a 10% penalty applies to late filings.¹⁴ Fees are based on gross receipts and vary by category; the Commissioner of the Revenue’s office can provide the rate schedule for your business type.

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City of Fairfax. Budget City of Fairfax, VA
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City of Fairfax, VA. Assessments City of Fairfax, VA
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City of Fairfax, VA. Stormwater Utility City of Fairfax, VA
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City of Fairfax, VA. Personal Property Tax
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Virginia Code Commission. Virginia Code 58.1-3524 – Tangible Personal Property Tax Relief
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City of Fairfax, VA. Vehicle Registration Fee
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City of Fairfax, VA. Business Taxes City of Fairfax, VA
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City of Fairfax, VA. Real Estate Tax
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City of Fairfax, VA. Pay Your Taxes City of Fairfax, VA
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City of Fairfax, Virginia. 2026 Tax Relief Form
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City of Fairfax, Virginia. Tax and Rent Relief Program
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Virginia Code Commission. Virginia Code 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
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City of Fairfax, VA. Transient Occupancy Tax City of Fairfax, VA
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City of Fairfax, VA. Business Licenses