Fairfax County Property Tax: Rates, Appeals, and Relief

Fairfax County property tax has two main pieces: a real estate tax of $1.1225 per $100 of assessed value and a personal property tax of $4.57 per $100 on vehicles and business assets, both for tax year 2026.¹² Real estate bills are split between July 28 and December 5. Vehicle bills come due October 5.³ The Department of Tax Administration (DTA) handles both.

How Real Estate Tax Is Calculated

DTA appraisers assess every parcel at fair market value as of January 1. Assessment notices for the 2026 tax year begin mailing on February 17, 2026, and the notice shows the value that drives your bill.⁴ Multiply your assessed value by the tax rate, and that is what you owe.

At the 2026 base rate, a home assessed at $600,000 carries a base tax of roughly $6,735 for the year. Many properties also sit inside one or more service districts, which add their own per-$100 levies on top of the base rate. Your annual notice lists which district rates apply to your parcel.¹

The larger service district add-ons for 2026 include the Commercial Transportation Tax District at $0.125 per $100, the Route 28 Improvement District at $0.120, the Tysons Service District at $0.050, Reston Community Center at $0.047, the Stormwater Service District at $0.0325, McLean Community Center at $0.023, and the Reston Service District at $0.021.¹ Not every property is in a district. If yours is, your total rate is the base plus every applicable district rate.

Vehicle Personal Property Tax

Fairfax County taxes motor vehicles, trailers, and semi-trailers that are garaged or regularly parked in the county. Assessments use clean trade-in values from nationally recognized guides like the NADA guide, based on what the vehicle was worth on January 1. At $4.57 per $100, a car valued at $15,000 owes $685.50 before any subsidy.²

If you buy a vehicle or move into the county, you have 60 days to register it with DTA. Miss that window and the late filing penalty is 10% of the tax due or $10, whichever is greater.⁵

A separate annual vehicle registration fee applies on top of the tax. Most passenger vehicles pay $33 if they weigh 4,000 pounds or less, or $38 if heavier. Motorcycles are $18.⁶

Virginia’s PPTRA Subsidy on Personal Vehicles

Virginia’s Personal Property Tax Relief Act covers 49% of the tax owed on the first $20,000 of a qualifying personal-use vehicle’s assessed value for tax year 2026. The subsidy is automatic. On that $15,000 example above, the full $685.50 tax drops to about $349.60 out of pocket. If your vehicle is worth more than $20,000, the subsidy still only applies to the first $20,000, and you pay the full rate on the value above that.⁷ Business vehicles do not qualify for PPTRA.²

High Mileage Adjustments

If your vehicle has unusually high mileage, you can request a lower assessment by filing a Vehicle Tax Appeal Form along with a recent state safety inspection receipt, service receipt, or similar document confirming the mileage. The deadline is May 1. You still have to pay the original bill on time while the appeal is pending. If DTA agrees to adjust, you get a refund for the difference.⁸

Business Tangible Property

Businesses with furniture, fixtures, machinery, tools, or computer equipment in the county on January 1 pay the same $4.57 per $100 rate on those assets. Manufacturing machinery and tools get a reduced rate of $2.00 per $100. The filing deadline is May 1, and the tax is not prorated: if the equipment is here on January 1, you owe the full year even if you move it out later.²

Payment Deadlines and Methods

Real estate taxes are due in two installments, July 28 and December 5. Vehicle taxes are due in a single payment by October 5 for vehicles registered in the county before July 1.³

Pay through the MyFairfax online portal using an electronic check or credit card. Mailed payments go to the Department of Tax Administration, payable to the County of Fairfax. In-person payments are accepted at the Government Center and select branch offices by cash, check, or card.⁴ For real estate, you need your Tax Map Number or Parcel ID from the assessment notice. For vehicle tax, you need your Social Security Number or the Customer ID DTA assigned you.

Appealing a Real Estate Assessment

If you think your assessed value is wrong, the county offers two appeal routes and you can use either or both. Pay the bill on time regardless. If the county later reduces the value, you get a refund.⁹

Administrative Appeal Through DTA

Applications must be postmarked or submitted online by April 1, 2026. A DTA appraiser will contact you to schedule a field inspection, review comparable sales, and issue a written determination that may affirm, increase, or decrease your value.⁹

Appeals must rest on fair market value evidence, a lack of uniformity compared to similar properties, or an error in the property description. Arguing that the value went up too much in one year is not a valid legal basis on its own. For residential parcels, the strongest evidence is recent comparable sales showing the assessment exceeds market value.⁹

Board of Equalization Appeal

The Board of Equalization (BOE) is independent of DTA, and you do not have to file an administrative appeal first. BOE appeals must be postmarked by midnight June 1, 2026, or delivered to the BOE office by 4:30 p.m. that day. All written evidence, including photos, maps, and comparable sales data, has to arrive with the application. The BOE will not accept new documentary evidence at the hearing.¹⁰

If you plan to try both routes, file the administrative appeal as early as possible so DTA’s answer arrives before the June 1 BOE deadline. A representative or agent needs a signed, notarized letter of authorization from the owner in either forum.⁹

Relief for Seniors and Residents With Disabilities

Fairfax County offers real estate tax relief and vehicle tax relief on one vehicle per household for residents who are at least 65 or permanently and totally disabled. For the 2026 tax year, combined household income cannot exceed $90,000, and combined net worth cannot exceed $400,000.¹¹

The net worth test excludes your home, its furnishings, and up to five acres of the land your home sits on, so long as that land cannot be subdivided. For most homeowners, the test really comes down to savings, investments, and property outside the residence.¹² Apply well before the tax due date, since processing takes time and any credit needs to appear on the bill.

Disabled Veteran Exemptions

Veterans rated by the U.S. Department of Veterans Affairs as 100% service-connected, permanently and totally disabled qualify for a full real estate tax exemption on their primary residence and up to one acre of land. Veterans rated below 100% but paid at the 100% level due to individual unemployability also qualify.¹³ Since 2021, qualifying disabled veterans can also receive a vehicle tax exemption on one car or pickup truck registered for personal use.¹⁴

A surviving spouse can keep the real estate exemption if the veteran would have qualified, the death was on or after January 1, 2011, the spouse still lives in the same home, and the spouse has not remarried. The exemption cannot pass to other heirs.¹³

What Happens If You Pay Late

Missing a deadline triggers an automatic 10% penalty on the unpaid balance, and interest starts accruing on both the tax and the penalty. For vehicle and business tangible property taxes, the late filing penalty is 10% of the tax or $10, whichever is greater, capped at the total tax owed.¹⁵

Real estate delinquency has a further edge. Under Virginia law, once real estate taxes remain unpaid on December 31 following the second anniversary of the original due date, the county can start a judicial sale to recover what is owed. Before filing, the county must send written notice at least 30 days in advance and publish the list of properties in a local newspaper.¹⁶

An owner can redeem the property any time before the sale by paying all accumulated taxes, penalties, interest, attorney fees, and costs. Virginia law also lets the county treasurer enter an installment agreement of up to 72 months, which can suspend the sale while you catch up. Partial payments without a formal agreement will not stop the process.¹⁶

1
Fairfax County. Real Estate Tax Rates
2
Fairfax County. Understanding Business Tangible Property and Vehicle Taxes
3
Fairfax County. Tax Due Dates and Deadlines
4
Fairfax County. Real Estate Assessments and Taxes
5
Fairfax County. New Filing or Update for Personal Property Taxes
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Fairfax County. Local Vehicle Registration Fees
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Fairfax County. Vehicle Tax Subsidy
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Fairfax County. Appealing Your Vehicle Assessment
9
Fairfax County. Real Estate Assessment Appeals
10
Fairfax County. Board of Equalization Assessment Appeals
11
Fairfax County. Tax Relief for Seniors and People with Disabilities
12
Fairfax County. 2026 Tax Relief Application for Homeowners
13
Fairfax County. Tax Exemption for Disabled Veteran or Surviving Spouse
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Fairfax County. Two Programs for Relief of Vehicle Taxes for Qualifying Disabled Veterans
15
Fairfax County. I’ve Missed a Due Date. Now What?
16
Virginia Code Commission. Virginia Code 58.1-3965 – When Land May Be Sold for Delinquent Taxes