Frederick County, Virginia tax rates for 2026 are set at $0.53 per $100 of assessed value for real estate and $4.35 per $100 for personal property such as vehicles.1Frederick County. Real Estate2Frederick County. Personal Property Calculator Two county offices split the work: the Commissioner of the Revenue assesses the value of taxable property, and the Treasurer collects the payments.3Frederick County. Frederick County Taxes The county’s fiscal year runs July 1 through June 30.4Frederick County. Budget
Frederick County Tax Rates at a Glance
Rates are expressed per $100 of assessed value unless noted. To estimate the tax on any property, divide the assessed value by 100 and multiply by the applicable rate.
- Real estate: $0.53
- Mobile homes: $0.48
- Personal property (vehicles, trailers, boats): $4.35
- Business personal property: $4.86
- Machinery and tools: $2.00
- Contract carriers: $2.00
- Airplanes: $0.01
The real estate rate has moved up recently. It was $0.48 in 2025 before rising to $0.53 for 2026, so check the year’s rate before running an estimate.6Frederick County. Real Estate Taxes and Rates A home assessed at $350,000 owes $1,855 for the year at the 2026 rate, before any relief.
Frederick County also charges an annual vehicle license fee of $25 for cars, trucks, and RVs and $10 for motorcycles, with a $5 penalty for late payment.5Frederick County. Tax Rates
On the consumption side, the county adds a 4% meals tax on restaurant food, which sits on top of Virginia’s 5.3% state sales tax for a combined 9.3% at the register. Hotel and short-term rental stays carry a 3.5% lodging tax. Businesses with gross receipts of $100,000 or more owe a business license tax that varies by industry, from $0.05 per $100 for wholesale merchants up to $0.58 per $100 for professional, financial, and real estate services.5Frederick County. Tax Rates
How Frederick County Assesses Your Property
Virginia law requires real estate to be assessed at 100 percent of fair market value.7Virginia Code Commission. Virginia Code 58.1-3201 Frederick County conducts a general reassessment every two years, with professional appraisers reviewing recent sales, property characteristics, and neighborhood trends to arrive at a new value.8Frederick County. COR Reassessment FAQs
Personal property works differently. The county taxes tangible personal property based on who owns it and where it sits on January 1 of each year.9Frederick County, VA. Frederick County Code – Article IV Personal Property Taxes That date locks in liability for the full year even if you sell the vehicle in February. Values come from J.D. Power pricing guides, using the clean trade-in value from the guide published in January of the current year.10Frederick County. Assessment and Valuation If the guide overstates your vehicle’s condition, contact the Commissioner of the Revenue about adjustments for high mileage or other factors.
If you buy a vehicle or move into the county, you have 60 days to report it to the Commissioner of the Revenue or face a late filing penalty.
Payment Due Dates and Late Penalties
Personal property taxes for 2025 are due in two installments: June 5, 2026 and December 7, 2026.11Frederick County. Personal Property Real estate taxes follow a similar split-payment schedule, though the exact dates shift slightly year to year, so confirm them on your bill or the Treasurer’s website.
Miss a due date and Virginia law adds a 5 percent penalty to the unpaid balance. The penalty is waived only if the failure to pay was genuinely not the taxpayer’s fault.12Virginia Code Commission. Virginia Code 58.1-3915 Interest continues to accrue on top of the penalty until the balance is cleared.
Business license accounts have their own rules. A 10 percent penalty applies to any late application or payment, and if the assessment goes unpaid more than 30 days, a separate 10 percent late payment penalty is added along with interest.13eCode360. Frederick County Code – Article XVI Business License Provisions
Ways to Lower Your Bill
Car Tax Relief Under the PPTRA
Virginia’s Personal Property Tax Relief Act of 1998 reduces the tax on qualifying personal-use vehicles. To qualify, the vehicle must be a passenger car, motorcycle, or pickup or panel truck with a registered gross weight under 7,501 pounds, owned or leased by an individual and not used primarily for business.14Frederick County. Personal Property FAQ A vehicle is treated as business use if more than 50 percent of its mileage is claimed as a business expense on your federal return or reimbursed by your employer.
For qualifying vehicles, the county applies a relief percentage to the first $20,000 of assessed value. If the assessed value is $1,000 or less, the tax is eliminated entirely.14Frederick County. Personal Property FAQ The relief appears as a line-item reduction on the bill, and you must certify each year that the vehicle still qualifies.
Elderly and Disabled Real Estate Exemption
Frederick County offers a real estate tax exemption for residents who are at least 65 years old or permanently and totally disabled, under authority granted by Virginia law.15Virginia Code Commission. Virginia Code 58.1-3210 The local ordinance sets these thresholds:
- Gross combined household income cannot exceed $56,000 for the prior calendar year. The first $7,500 of permanent disability compensation is excluded, as is the first $8,500 of income from each relative (other than a spouse) living in the home.
- Combined net financial worth of all household members cannot exceed $150,000, excluding the home and up to one acre of land plus normal household furnishings.
Applications go to the Commissioner of the Revenue by April 1 of each tax year. A hardship extension to July 1 is available if illness or confinement in a medical facility prevented a timely filing, supported by a sworn physician’s affidavit.16eCode360. Frederick County Code – Senior Citizens and Disabled Persons Exemption and Deferral
Disabled Veteran Exemptions
Veterans rated 100 percent disabled from a service-connected condition qualify for two separate exemptions in Frederick County. The real property exemption covers the veteran’s principal residence and up to one acre of surrounding land, and it extends to a surviving spouse who does not remarry; the spouse can even move to a different primary residence without losing the benefit.17Virginia Code Commission. Virginia Code 58.1-3219.5 It starts on the date of the VA’s rating if the veteran already owns the home, or on the acquisition date if the home is purchased later.
The personal property exemption covers one motor vehicle owned and used primarily by or for the disabled veteran. If the veteran is married, either spouse’s disability can qualify the vehicle. The VA’s determination of a 100 percent service-connected, permanent, and total disability is the required documentation for both exemptions.18Virginia Code Commission. Virginia Code 58.1-3668
Appealing a Real Estate Assessment
If the assessed value on your property looks too high, you can appeal to the Frederick County Board of Equalization.19Frederick County. Procedures and Rights to Appeal The appeal must be in writing and filed by June 30 of the reassessment year. For assessments issued after July 1 under special circumstances, you have 45 days from the date the notice was mailed.20eCode360. Frederick County Code 155-67 – Appeals of Assessments
Come with comparable sales data from your neighborhood; recent sales of similar homes carry the most weight. If the board rules against you, you can take the appeal to Frederick County Circuit Court, but only after going through the board first.20eCode360. Frederick County Code 155-67 – Appeals of Assessments
How to Pay
Mailed payments go to PO Box 7418, Merrifield, VA 22116-7418.21Frederick County. Treasurer The Treasurer’s physical office is at the Frederick County Government Center, and secure drop boxes there accept payments after hours. The county’s online portal takes credit cards and electronic checks, with a processing surcharge on card payments.
Have your account number ready. For real estate, that’s the tax map number tied to your parcel. For personal property, the account number appears on the annual bill from the Treasurer. If the notice is lost, the Commissioner of the Revenue’s office can look up the information, or you can search the county’s online records database.