Tax rates for calendar year January 1, 2025, through December 31, 2025. Rates adopted on April 8, 2025.
Type
Rate
Real Estate
$1.03 per $100 assessed value
Personal Property
$3.40 per $100 assessed value
Business Personal Property - Machinery and Tools
$2.80 per $100 assessed value
Assessment Information
See these departments for more information about the assessment process:
Commissioner of the Revenue - assessments for personal property, business personal property vehicles, and business personal property machinery and tools.
Qualifying for Roanoke County's Real Estate Tax Freeze for the Elderly and Disabled program depends on several conditions. For complete information about qualifications, see our Real Estate Tax Freeze - Elderly and Disabled page.
You may call our office if you have disposed, traded or sold a vehicle within 30 days. If it has been more than 30 days you will need to report the disposal, trade or sold date to the Department of Motor Vehicle (D.M.V.) before calling our office or using the online filing. Please Contact Department of Motor Vehicle (D.M.V.) at 1-804-497-7100 or their website to remove the vehicle from the Department of Motor Vehicle (D.M.V.) records and then call our office.
The Virginia Department of Motor Vehicles and the Commissioner of the Revenue must be notified of these transaction. This is the legal responsibility of the citizen, not that of the dealership or new owner.
Appraisers in the Real Estate Valuation Department review recent sales in each area to establish market value. For more information about the appraisal, see Real Estate Valuation.
Veterans who have a service connected disability may qualify for this real estate tax exemption program. For more information, see the requirements listed on Real Estate Tax Exemption for Disabled Veterans.
At the time the decal fee was eliminated, the Board of Supervisors adopted a vehicle license fee (VLF). The VLF is approved by the State Code of Virginia, Section 46.2-752, and was adopted by the County of Roanoke pursuant to Article II, Section 12. The VLF is levied on every motor vehicle, trailer, and semitrailer garaged in the County of Roanoke.
This fee covers the administrative cost of maintaining personal property records. Roanoke County assesses personal property tax on all vehicles that are registered with the Department of Motor Vehicles and garaged in the County of Roanoke as of January 1 of each year. If your vehicle or trailer is assessed taxes for that year, then you are also levied the VLF. Unlike prorated personal property taxes, the VLF is a nonprorated and nonrefundable fee.
The Treasurer's Office will review properties annually to determine which properties are subject to sale and publish a list in the local newspaper and on this website. Inclusion on this list does not indicate the property will be sold. Proper notification is made to all legal owners of properties which are subject to sale, and we aggressively work with our taxpayers to pay off the delinquent taxes and remove their name from the list. For a list of delinquent property subject to judicial sale, please visit our Judicial Sales page.
Please see the Commissioner of the Revenue webpage or call (540) 772-2046 for instructions on how to add or remove vehicles from your personal property tax bill. For real estate bills, contact the Office of Real Estate Valuation at (540) 772-2035.