Manassas Property Tax: Rates, Relief, Due Dates, and Appeals

Manassas property tax covers two main bills: real estate, assessed each year at 100 percent of fair market value, and personal property, mainly vehicles, valued using the J.D. Power Official Used Car Guide. Real estate is paid in two installments due December 5 and June 5. Personal property is due in a single payment on October 5. Rates are set annually by City Council, and seniors, disabled residents, and 100 percent disabled veterans may qualify to have their bills reduced or eliminated.

How Real Estate Is Assessed and Billed

The Commissioner of the Revenue reassesses every parcel in the city each year at 100 percent of fair market value, as Virginia law requires.¹ Valuations draw on recent sales of comparable properties, the condition of improvements, and current market trends. Your assessment notice arrives in the spring.

The bill is simple arithmetic: assessed value divided by 100, multiplied by the tax rate. A home assessed at $400,000 at a rate of $1.25 per $100 would owe $5,000 for the year. Because the rate is reset annually, check the city’s current tax rate schedule before you calculate.² A rate increase was under consideration during the FY2026 budget cycle, so the adopted figure is worth confirming.

Vehicle Personal Property Tax

Manassas taxes vehicles, motorcycles, trailers, and similar tangible personal property registered to city addresses. Virginia law requires a recognized pricing guide, and the city uses the J.D. Power Official Used Car Guide (formerly NADA), based on the clean trade-in value as of January 1 of the tax year.³

The vehicle rate is $3.60 per $100 of assessed value. A $20,000 vehicle generates $720 in tax before relief. Personal property taxes are not prorated: if you own the vehicle on January 1, you owe the full year even if you sell it or move away later.⁴

Personal Property Tax Relief Act (PPTRA)

Virginia’s PPTRA reduces the tax on qualifying passenger vehicles, motorcycles, and pickup or panel trucks used primarily for personal purposes.⁵ In Manassas the relief is tiered by assessed value:²

Vehicles assessed at $1,000 or less: 100 percent of the tax is relieved.
Vehicles assessed from $1,001 to $20,000: 34.67 percent of the tax is relieved.
Vehicles assessed over $20,000: the 34.67 percent relief applies only to the first $20,000; you pay the full rate on the amount above.

For the $20,000 vehicle, the roughly $250 PPTRA discount brings the $720 bill down to about $470. Vehicles used more than 50 percent for business do not qualify.

High-Mileage or Below-Average Condition

If your vehicle has significantly higher mileage than average or is in below-average condition, you can request a reassessment from the Commissioner of the Revenue. The office uses the J.D. Power guide’s mileage adjustment tables, so the reduction follows standardized data. Have your current odometer reading ready, and expect a request for photos if condition is the issue.

Due Dates and How to Pay

Real estate taxes are billed in halves: December 5 and June 5.⁶ Personal property tax is due in full on October 5.⁴ When a due date lands on a weekend or holiday, it shifts to the next business day.

Payment options:⁷

Online or by phone at (844) 278-9120. Credit cards (Visa, MasterCard, Discover, American Express) carry a nonrefundable 2.95 percent processing fee. Electronic checks cost a flat $0.95.
By mail to City of Manassas, P.O. Box 1759, Merrifield, VA 22116-1759.
In person at 9027 Center St., Manassas, VA 20110. Cash, check, and money order carry no fee; cards carry the same 2.95 percent fee.

The card fees are retained by the payment processor and show on statements as “AMS Service Fee.” Lost your bill? Look up the balance through the city’s online portal or call the Treasurer, with your real estate account number or vehicle identification number in hand.

Late Penalties and Delinquent Enforcement

Missing a due date triggers an immediate penalty and interest. Virginia law authorizes a penalty of up to 10 percent of the unpaid tax and interest of up to 10 percent per year starting the day after the due date.⁸ Not receiving a bill does not excuse late payment; the obligation exists whether the notice reached you or not.⁹

If real estate taxes stay unpaid long enough, the city can pursue a judicial sale. Virginia law generally allows this when taxes are delinquent on December 31 following the second anniversary of the original due date. For properties assessed at $100,000 or less, or those deemed blighted or condemned, the timeline can be shorter. Before any sale, the city must send written notice to the owner’s last known address and publish the list of affected properties in a local newspaper at least 30 days ahead.¹⁰

You can redeem the property at any point before the sale by paying all accumulated taxes, penalties, interest, and costs. The Treasurer’s office may also agree to an installment plan of up to 72 months, which suspends the sale process as long as you stay current.¹⁰

Relief for Seniors and Disabled Residents

Manassas offers a tax relief program for residents who are at least 65 or permanently and totally disabled. Both real estate and personal property taxes can be reduced or eliminated depending on income. You must own and occupy the property as your sole residence.¹¹

Two financial tests apply. The combined gross income of everyone in the household cannot exceed $60,000. Combined net worth, excluding the home and up to one acre of land, must stay at or below $340,000.¹¹ Real estate relief then scales by income:

Household income $0 to $39,350: 100 percent real estate tax exemption.
Household income $39,351 to $60,000: up to $3,400 in real estate tax relief.
Household income over $60,000: no relief.

For personal property, households with gross income of $56,150 or less receive a full exemption on qualifying vehicles. Applications must be filed on or before July 1 each year. The city does not accept late applications, so missing the deadline means losing the benefit for the entire tax year.¹² You will need to provide income documentation such as tax returns; disabled applicants need a medical certification.

Disabled Veteran Exemption

Veterans rated by the U.S. Department of Veterans Affairs as 100 percent service-connected, permanent, and totally disabled are exempt from real estate taxes on their principal residence and up to one acre of surrounding land. The exemption extends to surviving spouses when the veteran’s death occurred on or after January 1, 2011, provided the spouse has not remarried. A surviving spouse can move to a different principal residence without losing the exemption.¹³

This exemption is generally a one-time application. You do not need to refile annually unless you change your principal residence.¹⁴ Submit your VA disability rating letter with the application through the Commissioner of the Revenue’s office.

Appealing Your Assessment

If your assessed value looks too high, start by contacting the Commissioner of the Revenue’s office for an informal review. Data errors like wrong square footage or an improvement that does not exist can often be corrected quickly.

If that does not resolve the matter, file a formal appeal with the Board of Equalization. The deadline is May 1 of the tax year, and the application must include all written evidence you intend to rely on.¹⁵ If May 1 falls on a weekend or holiday, the deadline moves to the next business day. Incomplete applications get returned, and the deadline is not extended to let you fix them.

Strong appeals usually include recent comparable sales within Manassas, a professional appraisal if you have one, photographs showing condition issues, and a clear written explanation of why the assessed value does not reflect fair market value. The Board can adjust your assessment up or down. Virginia law allows further appeal to the circuit court after the Board’s decision, though most homeowners will not need that step.

A Note on Business Personal Property

Businesses operating in Manassas, including home-based ones, owe a separate tax on furniture, fixtures, machinery, equipment, and computer hardware located in the city on January 1. The return is due April 15.¹⁶ The 2026 rates are $3.60 per $100 for general business property and $2.15 per $100 for computer equipment, with assessed values set by a depreciation schedule applied to original cost. Like vehicle taxes, this one is not prorated: if the asset was in the city on January 1, you owe the full year.

1
Virginia Code Commission. Code of Virginia Title 58.1 Chapter 32 Article 1 – Taxable Real Estate
2
City of Manassas. Tax Rate Schedule
3
Virginia Code Commission. Virginia Code 58.1-3503 – General Classification of Tangible Personal Property
4
City of Manassas. Personal Property Taxes
5
Virginia Code Commission. Virginia Code 58.1-3524 – Tangible Personal Property Tax Relief
6
City of Manassas. Tax Calendar
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City of Manassas. Payment Options
8
Virginia Code Commission. Virginia Code 58.1-3916 – Counties, Cities, and Towns May Provide Dates for Filing
9
City of Manassas. Real Estate Tax
10
Virginia Code Commission. Virginia Code 58.1-3965 – When Land May Be Sold for Delinquent Taxes
11
City of Manassas. Tax Relief Requirements
12
City of Manassas. Tax Relief
13
Virginia Code Commission. Virginia Code 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
14
City of Manassas. Disabled Veterans – Tax Relief
15
City of Manassas. 2026 Board of Equalization Appeal Form
16
City of Manassas. Business Personal Property Taxes