What is the property tax rate in Spotsylvania County?

The combined effective property tax rate in Spotsylvania County, Virginia is approximately 0.79%.

Spotsylvania County Property Tax Calculator (2026)

Property Tax in Spotsylvania County, 2026

A calculator and field guide for Fredericksburg-area homeowners — and for anyone considering a move to Spotsylvania County — including Virginia's 100% assessment ratio, the locality-set Real Estate Tax Relief for Elderly and Disabled (income-based), and the constitutional 100% Disabled Veterans Real Estate Tax Exemption (passed by voters in 2010, effective Jan 2011).

Spotsylvania County operates under Virginia's distinctive property tax structure. Virginia uses 100% assessment ratio (assessed at full fair market value) and each locality (county OR independent city) sets its own real estate tax rate. Virginia is unique among US states in having 38 independent cities that operate as both city and county for governance and tax purposes.

How the bill is built

Virginia's property tax calculation is straightforward. Step 1: Assessed Value. Spotsylvania County Assessor reassesses your property at fair market value (some localities reassess annually, others biennially or longer). Step 2: Apply rate. Tax = AV × locality rate per $100. Spotsylvania's combined rate is approximately $0.778 per $100 of AV. Total bill = (AV × rate) / 100. Step 3: Apply exemptions. Disabled veterans receive the full constitutional exemption (since 2011). Seniors and disabled residents may qualify for locality-set Real Estate Tax Relief programs.

Virginia's 100% Disabled Veterans Real Estate Tax Exemption is one of the most-comprehensive in the United States. Approved by Virginia voters in 2010 (Constitution of Virginia, Article X, Section 6-A) and effective January 2011, the exemption provides FULL exemption from real estate tax on the dwelling and surrounding land (typically up to 1 acre) for veterans rated 100% service-connected disabled by the VA. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption regardless of veteran's disability status. No income limit applies.

Real Estate Tax Relief for Elderly and Disabled is locality-set. Each Virginia locality (county or independent city) sets its own income-based real estate tax relief program for residents 65+ and permanently disabled. Income limits and reduction percentages vary widely — Fairfax County provides up to 100% exemption with income under ~$72K; Henrico County provides up to 100% with income under ~$77K; Norfolk provides 25-100% sliding scale. Apply with your locality's Commissioner of the Revenue or Real Estate Assessor.

Independent cities operate as both city and county. Virginia's 38 independent cities (including Virginia Beach, Norfolk, Chesapeake, and Richmond) handle their own assessment, tax collection, and local government services — they are not part of any county. This is unique to Virginia in the United States. The independent city structure means residents pay one combined real estate tax to the city (covering both city AND former-county-equivalent services).

2026 Spotsylvania County rate breakdown (dollars per $100 of AV (100% assessment ratio), Spotsylvania Courthouse district)

Taxing entity	Rate
Spotsylvania County General	0.7780
Solid Waste Fee	0.0120
Combined total	0.7900

As of April 28, 2026 · From Spotsylvania County Assessor.

Note: Spotsylvania County is anchored by Fredericksburg (technically an independent city under Virginia's unique jurisdictional system, but functioning as the county's economic and population center). Major employers include Mary Washington Healthcare, Geico (regional center), the Spotsylvania County School Division, and substantial Washington DC commuter employment via I-95 + the Virginia Railway Express (VRE) Fredericksburg line.

Note: Spotsylvania's combined county mill rate runs ~$0.79/$100 AV — producing typical effective rates around 0.79% on full market value, well below Virginia's northern suburbs (Fairfax, Loudoun, Prince William). The substantial new-construction tax base from rapid growth (~25% population increase 2010-2024) supports school district expansion. Virginia uses 100% AR, so AV approximates fair market value.

Note: Spotsylvania is part of the Civil War battlefields region — five major Civil War battles took place within or adjacent to the county (Fredericksburg 1862, Chancellorsville 1863, Wilderness 1864, Spotsylvania Court House 1864, Mine Run 1863). The Fredericksburg & Spotsylvania National Military Park preserves these sites. The substantial historical tourism + DC commuter base + Mary Washington Healthcare anchor a stable property tax base.

Tax relief and exemptions for 2026

Virginia's homeowner tax relief is unusual: there is no statewide homestead exemption (unlike most US states). Instead, each locality (county or independent city) sets its own income-based Real Estate Tax Relief for Elderly and Disabled program. The constitutional 100% Disabled Veterans Real Estate Tax Exemption (since 2011) is statewide.

Disabled Veterans Real Estate Tax Exemption (constitutional)

Approved by Virginia voters in November 2010 (Constitution of Virginia, Article X, Section 6-A) and effective January 1, 2011, this is among the most-comprehensive disabled-veteran property tax exemptions in the United States. Veterans rated 100% service-connected disabled by the VA — including 100% individual unemployability ratings — receive full exemption from real estate tax on their primary residence (dwelling and surrounding land, typically up to 1 acre; localities can set higher limits). No income limit applies. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption, regardless of veteran's disability rating.

Apply with your locality's Commissioner of the Revenue or Real Estate Assessor with VA documentation of disability rating. Application is typically a one-time process; the exemption renews automatically unless circumstances change.

Real Estate Tax Relief for Elderly and Disabled (locality-set)

Each Virginia locality sets its own income-based program for residents 65+ or permanently disabled. Income limits and reduction percentages vary widely:

Fairfax County: up to 100% exemption (income under ~$72K), sliding scale up to ~$100K
Arlington County: up to 100% (income under ~$99K)
Henrico County: up to 100% (income under ~$77K)
Norfolk: 25-100% sliding scale (income under ~$67K)
Virginia Beach: up to 100% (income under ~$80K)

Apply annually with your locality's Commissioner of the Revenue or Assessor. Most localities require proof of age, income, and asset documentation.

Independent City structure

Virginia is unique among US states in having 38 independent cities that operate as both city and county for governance, assessment, and tax collection purposes. Independent cities (including Virginia Beach, Norfolk, Chesapeake, and Richmond among the largest) handle their own assessment and collect a single combined real estate tax — there is no separate "county" portion. This contrasts with most states where city residents pay both city and county property taxes. The independent city designation dates to 1871 and reflects Virginia's Reconstruction-era urban governance reforms.

Appealing your assessment

Virginia's appeal process runs through the local Board of Equalization (BOE) — each locality has its own. Homeowners file an Application for Review with the Spotsylvania County Assessor typically within 30-90 days of receiving the annual reassessment notice (deadlines vary by locality). The BOE holds hearings during the assessment cycle — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the local Circuit Court within 1 year. Some localities (including Fairfax) reassess annually; others reassess every 2-6 years.

Cities and towns in Spotsylvania County

Spotsylvania County contains 6 incorporated municipalities, ranging from Spotsylvania Courthouse to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Spotsylvania County is subject to Spotsylvania County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Fredericksburg Split	independent city	30,000
Massaponax	Census-designated place	13,000
Salem Fields	Census-designated place	9,000
Spotsylvania Courthouse County seat	Census-designated place	5,400
Lake Anna	unincorporated	4,000
Thornburg	Census-designated place	1,500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Spotsylvania Courthouse tax district. Other cities in Spotsylvania County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Spotsylvania County Assessor before relying on any estimate.

Frequently asked questions

When are Virginia property taxes due?

Virginia real estate taxes are typically billed semi-annually. Spotsylvania County: due June 5 and December 5 typically — check your locality's specific schedule. Late payments incur a 10% penalty plus interest at 10% annual rate. Most localities offer escrow-via-mortgage payment processing automatically.

How do Virginia's independent cities differ from counties?

Virginia is unique among US states in having 38 independent cities that are not part of any county — these cities operate as both city AND county for tax, governance, and assessment purposes. Residents of independent cities pay one combined real estate tax to the city (not separate city + county taxes). The independent city designation dates to 1871 (Constitutional Convention) and reflects Virginia's Reconstruction-era urban governance reforms. The five largest Virginia independent cities are Virginia Beach, Norfolk, Chesapeake, Richmond, and Newport News.

How do I apply for the Disabled Veterans Real Estate Tax Exemption?

Virginia's 100% Disabled Veterans Real Estate Tax Exemption (state constitutional, since January 2011) provides full exemption from real estate tax on the primary residence. Apply with your locality's Commissioner of the Revenue or Real Estate Assessor with VA documentation showing 100% service-connected disability rating (including 100% individual unemployability ratings). No income limit applies. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption, regardless of veteran's disability status. Application is typically a one-time process; the exemption renews automatically.

How do I appeal my Virginia assessment?

File an Application for Review with the Spotsylvania County Assessor typically within 30-90 days of receiving the annual reassessment notice (deadlines vary by locality). Most localities have a Board of Equalization (BOE) that holds hearings during the assessment cycle — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the local Circuit Court within 1 year. Some localities (including Fairfax) reassess annually; others reassess every 2-6 years.

About Spotsylvania County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The 1864 Battle of Spotsylvania Court House included the "Bloody Angle" — a 22-hour hand-to-hand combat engagement that was among the longest sustained close-combat actions in American military history. ~17,000 casualties combined. The site is now part of the Fredericksburg & Spotsylvania National Military Park; the angle of trees splintered by musket fire is preserved as a memorial.

Hometown hero

James Monroe

5th US President (1817-1825), author of the Monroe Doctrine. Practiced law in Fredericksburg (Spotsylvania County area) from 1786-1789 before entering national politics. The James Monroe Museum and Memorial Library in Fredericksburg preserves his early career artifacts and is one of the few US presidential museums for the early presidents.

Biggest annual event

Fredericksburg Christmas Parade

Annual early-December parade in downtown Fredericksburg drawing ~50,000 spectators — among the largest holiday parades in northern Virginia. Combined with the Festival of Lights along Caroline Street (the historic district's 18th-century main street), it's a regional holiday tradition.

Property Tax in Spotsylvania County, 2026