The headline change among Fairfax County’s new taxes for 2026 is a 4% food and beverage tax on prepared meals that took effect January 1, 2026. Alongside it, the county has advertised a real estate tax rate of $1.1225 per $100 of assessed value for the 2026 tax year, kept its vehicle personal property tax in place with state relief applied, and raised the income thresholds for its senior and disability tax relief program.1Fairfax County. Understanding the Food and Beverage Tax (Meals Tax)
The 4% Food and Beverage Tax
Fairfax County voters approved a meals tax referendum in November 2024, and the resulting 4% food and beverage tax began on January 1, 2026.2Fairfax County. Food and Beverage Tax | Topics The tax applies to prepared food and beverages sold by restaurants, cafes, food trucks, caterers, and other establishments that meet Virginia’s statutory definition of a restaurant.1Fairfax County. Understanding the Food and Beverage Tax (Meals Tax)
Grocery items, factory-sealed beverages sold alone, prepackaged snacks, and vending machine purchases are not taxed. Tips are also excluded, provided any mandatory gratuity does not exceed 20% of the sale price. The distinction that confuses shoppers most often: a sandwich or salad-bar item from a grocery deli is taxable, but a sealed container of juice bought on its own is not. On a mixed receipt, only the prepared portion carries the 4% charge.1Fairfax County. Understanding the Food and Beverage Tax (Meals Tax)
Several categories of establishments are exempt entirely:
- Public and private K–12 schools and institutions of higher learning serving students or employees
- Hospitals, nursing homes, medical clinics, and extended-care facilities serving patients or residents
- Day care centers and boardinghouses that do not accommodate transients
- Volunteer fire departments, churches, and charitable organizations, for the first three qualifying events per calendar year
- Small farmers market vendors and roadside stands with annual food revenue under $2,500
Real Estate Tax Rate and Bill Timing
The proposed real estate tax rate for tax year 2026 is $1.1225 per $100 of assessed value, part of the FY 2027 budget.3Fairfax County. Real Estate Tax Rates The Board of Supervisors sets the final rate in May, so the adopted figure may differ slightly from the advertised one.4Fairfax County. Department of Management and Budget At the proposed rate, a home assessed at $600,000 would owe roughly $6,735 in base real estate taxes before any additional district levies.
Even if the rate holds steady, your bill can still rise when your home’s assessed value goes up. The county reassesses all properties annually. Bills are due in two installments: July 28 and December 5. If either date falls on a weekend, the deadline moves to the next business day.5Fairfax County. Real Estate Tax – Frequently Asked Questions
Appealing Your 2026 Assessment
If your assessed value looks too high, two levels of appeal are available, and both carry firm deadlines. You must keep paying your tax bill on time while an appeal is pending.6Fairfax County. Real Estate Assessment Appeals
Administrative Appeal
File first with the Department of Tax Administration. The application must be postmarked or submitted online by April 1, 2026. An appraiser contacts you to schedule a property inspection, reviews comparable sales, and reappraises the property. A supervising appraiser signs off, and the county mails a determination letter. The assessed value can go up, down, or stay the same.6Fairfax County. Real Estate Assessment Appeals
Board of Equalization Appeal
If you disagree with the DTA decision, you can appeal to the Board of Equalization. BOE appeals for 2026 must be postmarked or submitted by June 1, 2026. All written supporting evidence has to accompany your application by that date; the BOE will not accept additional documents at the hearing itself, apart from maps or photographs.7Fairfax County. Board of Equalization Assessment Appeals
An appeal has to rest on fair market value, lack of uniformity with comparable properties, or an error in the county’s description of your property. Arguing simply that your assessment rose too much in one year is not a valid legal basis. Recent comparable sales from your neighborhood are the strongest evidence; county assessor records and local real estate agents are both useful sources.6Fairfax County. Real Estate Assessment Appeals
Vehicle Personal Property Tax
Fairfax County assesses personal property taxes annually on cars, trucks, and motorcycles, valuing qualifying vehicles at 100% of their trade-in value. The rate has been $4.57 per $100 of assessed value in recent years. Most bills are due October 5. If you registered a vehicle with the county after July 1, your first bill is due February 15 of the following year, and all future bills revert to October 5.8Fairfax County. Billing and Payment – Frequently Asked Questions
Virginia’s Personal Property Tax Relief Act lowers the tax on qualifying vehicles used for personal, non-business purposes.9Virginia Code Commission. Virginia Code 58.1-3524 – Tangible Personal Property Tax Relief Relief applies to the first $20,000 of a qualifying vehicle’s assessed value, and the effective percentage shifts each year as a fixed statewide pot is split across more vehicles. In recent years, the subsidy has covered roughly 30% to 50% of the tax on the qualifying portion of value. Your bill shows the state relief already subtracted.
To qualify, the vehicle must be privately owned (or leased with the lessee responsible for the tax) and used for non-business purposes. Qualifying vehicles include passenger cars, motorcycles, autocycles, and pickup or panel trucks.10Virginia Code Commission. Virginia Code 58.1-3523 – Definitions Vehicles used primarily for business do not receive this relief, though owners may be able to deduct the tax on their federal return.
Relief for Seniors and Residents with Disabilities
Fairfax County offers real estate tax relief to residents who are at least 65 years old or permanently and totally disabled. The county updated its income brackets for 2026, and your income determines what percentage of the tax is forgiven:11Fairfax County. Tax Relief for Seniors and People with Disabilities
- $60,000 or less: 100% relief
- $60,001 to $70,000: 75% relief
- $70,001 to $80,000: 50% relief
- $80,001 to $90,000: 25% relief
In every bracket, total combined net assets cannot exceed $400,000. The county excludes your home’s value and up to one acre of surrounding land from that calculation, and an additional five acres may be excluded if the land cannot be subdivided under current zoning.11Fairfax County. Tax Relief for Seniors and People with Disabilities
Deferral if You Earn Too Much for Relief
Residents whose income is above $90,000 but under $100,000 may qualify for tax deferral instead. Deferral postpones payment, and the deferred amount becomes a lien on the property, repaid when the home is sold or transferred. The net asset limit for deferral is $500,000.11Fairfax County. Tax Relief for Seniors and People with Disabilities
Deadlines and Documents
Returning applicants must file by May 1, 2026. That deadline can be extended to December 31 under hardship conditions not caused by the applicant. Required documents include federal and state income tax returns with all schedules, account balance statements as of December 31 for every financial institution, and any applicable trust or divorce documents. Applicants who turn 65 or become permanently disabled during the application year may qualify for prorated relief.11Fairfax County. Tax Relief for Seniors and People with Disabilities
Federal SALT Deduction and Fairfax County Taxes
If you itemize on your federal return, both real estate taxes and vehicle personal property taxes paid to Fairfax County are deductible. To qualify as a deductible personal property tax, the charge must be based on the value of the property and imposed yearly, which the county’s vehicle tax does. Flat charges like the vehicle registration license fee are not deductible.12Office of the Law Revision Counsel. 26 USC 164 – Taxes
The federal state and local tax deduction caps the combined total of deductible state income taxes, real estate taxes, and personal property taxes. For 2026, the cap is $40,000 for most filing statuses and $20,000 for married individuals filing separately. The cap phases out for filers with modified adjusted gross income above $500,000 and drops to $10,000 at $600,000. Legislation signed in 2025 raised the cap from the previous $10,000 limit and indexes it to grow by 1% annually through 2029.12Office of the Law Revision Counsel. 26 USC 164 – Taxes
For a typical Fairfax household paying $6,000 to $8,000 in real estate taxes, around $1,000 in vehicle personal property taxes, and several thousand in Virginia income taxes, the $40,000 cap leaves room to spare. Households with high-value homes or multiple vehicles can still bump against it, and any excess over the cap produces no federal tax benefit.