Local Taxes in Harrisonburg, VA: Rates, Relief, and Payment

Harrisonburg VA local taxes include a real estate tax of $1.01 per $100 of assessed value, a personal property tax on vehicles at $3.45 per $100, a business personal property tax, a tiered business license fee, and several consumer taxes on prepared food, lodging, admissions, and cigarettes. The Commissioner of the Revenue handles assessments and business licensing; the City Treasurer collects the money. Most property tax bills are due December 5.

Real Estate Tax

Every parcel and building inside city limits is taxed at $1.01 per $100 of assessed value for the fiscal year running July 1, 2026 through June 30, 2027.¹ City Council sets the rate each year during the budget process, so it can shift. The Commissioner of the Revenue’s Real Estate Office appraises properties to set the assessed value that drives your bill.

Bills come twice a year. The first installment covers July 1 through December 31 and is due December 5. The second installment covers January 1 through June 30 and is due June 5. Miss either deadline and you’ll owe a 10% late penalty (minimum $10) plus 10% annual interest, which begins accruing January 1 on the first-half bill and July 1 on the second-half bill.¹

Appealing Your Assessment

If your assessed value looks too high, you get two shots at it. Start by calling the Real Estate Office at City Hall, 409 South Main Street, to schedule an appointment inside the appeal window. For the 2026 tax year, the deadline to appeal to the appraiser’s office was December 19, 2025. If that doesn’t resolve things, the Real Estate Board of Equalization takes the next round; its 2026 hearings ran March 17–19, with all materials due March 19, 2026.² You can submit in writing instead of appearing. There’s no filing fee. Bring comparable sales data or other evidence that the market value sits below the city’s number.

Personal Property Tax on Vehicles

Harrisonburg taxes vehicles based on who owns them on January 1 each year. The tax covers cars, trucks, motorcycles, trailers, and motor homes garaged in the city.³ The rate is $3.45 per $100 of assessed value, and payment is due December 5.

One trap catches a lot of people: Harrisonburg does not prorate. If you own a vehicle in the city on January 1 and sell it or move away in March, you still owe the full year.³ It’s the single most common source of surprise bills for people relocating mid-year.

Personal Property Tax Relief

Virginia’s Personal Property Tax Relief Act knocks a percentage off the tax on qualifying vehicles. Eligible vehicles are privately owned passenger cars, motorcycles, and pickup or panel trucks used for non-business purposes.⁴ The state reimburses localities on the first $20,000 of assessed value. Value above $20,000 is taxed at the full rate with no relief.⁵

The relief percentage shifts year to year because the state’s total reimbursement is fixed while vehicle values move. Harrisonburg’s 2025 rate was 18.2%.³ The 2026 rate had not been published at the time of writing and typically appears on your fall bill. Active-duty military members leasing qualifying vehicles receive 100% relief on the first $20,000 of value by law.⁵

High-Mileage Adjustments

Unusually high mileage can lower your vehicle’s assessed value. The city uses mileage as of January 1. To claim the adjustment, bring a certified mileage document dated before January 1 of the tax year to the Commissioner of the Revenue.³ A state inspection receipt or a dealership printout usually works. Without documentation, you’ll be assessed at the standard value for your year and model.

Business Taxes

Operating a business in Harrisonburg means two tax obligations beyond the personal ones: a tax on business tangible personal property and a business license fee tied to gross receipts.

Business Personal Property Tax

Equipment, furniture, computers, and other tangible assets used in the business are taxed at $2.12 per $100 of assessed value. You file a Business Personal Property Return listing each item’s original cost and purchase year. The filing deadline is March 31. File late and you’ll owe a 10% penalty; don’t file at all and the city issues a statutory assessment (its own estimate of what you owe) plus the same 10% penalty.⁶ The tax itself is due December 5.

Business License Fee

Every Harrisonburg business needs a city license. The cost is based on gross receipts, not net profit. For businesses at or below $100,000 in annual gross receipts, Harrisonburg uses flat tiers:

$10,000 or under: no fee, but a license is still required
$10,001 to $25,000: $25 flat fee
$25,001 to $100,000: $50 flat fee

Above $100,000 in gross receipts, you pay a rate per $100 that varies by industry. Retailers and service businesses pay $0.20 per $100; contractors pay $0.16 per $100.⁷ License renewal is due March 1 each year. When you apply, have your tax ID (SSN or FEIN) and estimated gross receipts through December 31 ready.⁸

Consumer Taxes

Several Harrisonburg taxes get added to specific purchases. Businesses collect them from customers and send them to the city.

Food and Beverage

Prepared food and drinks sold by restaurants, food trucks, caterers, and similar sellers are taxed at 7%, whether dine-in, takeout, or delivery.⁹ Grocery items sold at retail are generally exempt.

Lodging

Hotels, motels, bed-and-breakfasts, and short-term rentals including Airbnb and VRBO charge a 7% transient occupancy tax on the room fee.⁶ Short-term rental operators also need a city business license and must register for the transient occupancy tax.¹⁰

Admissions and Cigarettes

Admission fees for movies, concerts, theater, lectures, and other entertainment carry a 5% tax.⁶ Cigarettes carry a city tax of $0.30 per pack, collected through a stamp system and layered on top of state and federal cigarette taxes.¹¹

Relief for Elderly, Disabled, and Veteran Residents

Harrisonburg offers real estate tax relief for elderly and disabled residents. Applications are due May 1 each year, with the 2026 deadline at 5:00 p.m. on May 1, 2026.¹² Specific income and asset limits apply; the Commissioner of the Revenue publishes a separate information packet with the details.

Virginia law also exempts the principal residence (and up to one acre) of veterans with a 100% service-connected, permanent and total disability. Veterans rated below 100% but classified by the VA as individually unemployable and “permanent and total” also qualify. The exemption passes to a surviving spouse who does not remarry, and since July 1, 2019, a surviving spouse can carry it to a new home in a different Virginia locality.¹³

How to Pay

The easiest way to pay is the online Citizen Self Service portal at selfservice.harrisonburgva.gov. Credit card payments carry a 2.99% processing fee, debit cards 1.99%, and e-checks a flat $1. Weekday online payments process the same day; weekend and holiday payments process the next business day.¹⁴

In person, the Treasurer’s Office at 409 South Main Street takes cash, checks, and major credit cards. A 24-hour drop box outside the building handles after-hours checks and forms. By mail, send your check and return stub to City of Harrisonburg, Treasurer’s Office, P.O. Box 1007, Harrisonburg, VA 22803-1007.¹⁴

Registering a vehicle for the first time? Have the VIN and purchase date ready. For business license applications and renewals, bring your tax ID and gross receipts figures. Forms are available on the city website or at the Commissioner of the Revenue’s office in City Hall.¹⁵

1
City of Harrisonburg. Real Estate Tax
2
City of Harrisonburg. Real Estate Information
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City of Harrisonburg, VA. Personal Property Tax
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Virginia Code Commission. Virginia Code 58.1-3523 – Definitions
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Virginia Code Commission. Virginia Code 58.1-3524 – Tangible Personal Property Tax Relief
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City of Harrisonburg. Business Taxes
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City of Harrisonburg. Business Licenses
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City of Harrisonburg. City of Harrisonburg Business License Application
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City of Harrisonburg. Food and Beverage Tax Guide
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City of Harrisonburg. Homestays and Short-Term Rentals (Lodging)
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City of Harrisonburg, VA. Harrisonburg Code of Ordinances – Cigarette Tax
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City of Harrisonburg, VA. Tax Relief for the Elderly and Disabled
13
Virginia Department of Veterans Services. Tax Exemptions
14
City of Harrisonburg. Bill Payment
15
City of Harrisonburg. Commissioner of the Revenue