Fairfax county property tax: rates, assessments, and how to appeal

Last updated 2026-07-09

What is the Fairfax County property tax rate right now?

The Fairfax County Board of Supervisors set the 2024 real estate tax rate at $1.095 per $100 of assessed value, down slightly from $1.11 in 2023. ^[1] That sounds like a small number until you run it out. On a home assessed at $700,000, that's $7,665 a year, or about $639 a month folded into your mortgage escrow.

The rate covers all real property: single-family homes, condos, townhouses, and land. Personal property (cars, boats) uses a separate rate and a separate bill. This article sticks to real estate.

Fairfax County ranks among the wealthiest counties in the United States by median household income, and the tax base shows it. The county's average assessed home value for 2024 was roughly $719,000, according to county budget documents. ^[5] At $1.095 per $100, the average annual bill lands near $7,873. Here's the part that matters: if your assessment is off by even 5%, you're overpaying about $393 a year, every year, until you fix it.

How does Fairfax County assess your property's value?

Virginia law requires localities to assess real property at 100% of fair market value. ^[2] Fairfax County's Department of Tax Administration (DTA) does that work. Assessors don't walk through every home every year. They use mass appraisal: a statistical model that groups properties by neighborhood, style, age, and condition, then applies market adjustments drawn from actual sales near you.

Notices go out in February. Yours shows last year's assessed value, this year's, and the percentage change. That percentage is your first clue. If your neighborhood rose 8% on average but your notice jumped 14%, you may have a case.

The DTA uses three standard approaches to value:

• Sales comparison approach: recent arm's-length sales of comparable homes nearby.
• Cost approach: what it would cost to rebuild the structure, minus depreciation.
• Income approach: used mainly for commercial and rental properties.

For a typical single-family home, the sales comparison approach carries the most weight. The model is accurate on average. Averages hide outliers. If your home has a quirk, a steep lot, a dated kitchen, foundation trouble, or simply sits on a block where almost nothing has sold lately, the model can miss badly. ^[3]

What Fairfax County property tax exemptions and relief programs exist?

Several programs cut your bill permanently or temporarily. Figure out which one fits before you spend a weekend appealing the assessment itself.

Tax Relief for the Elderly and Disabled: Fairfax County offers a full or partial real estate tax exemption to qualifying residents who are 65 or older, or permanently and totally disabled. Income limits and asset thresholds apply. For tax year 2024, the gross income limit is $90,000 and the net combined financial worth limit is $340,000 (excluding the home and up to one acre). The benefit can wipe out 100% of the tax for the lowest-income applicants, and a partial sliding-scale exemption covers incomes between $52,001 and $90,000. Applications are due May 1. ^[1]

Surviving Spouse of a Killed-in-Action Member: Virginia Code Section 58.1-3219.9 exempts surviving spouses of military members killed in action from the real estate tax on their principal residence, with no income or net worth limit. ^[2]

Disabled Veterans: A 100% exemption on the principal residence goes to veterans with a service-connected, total and permanent disability. Their surviving spouses can continue the exemption. ^[1]

Land Use Assessment (Use Value): If you own agricultural, horticultural, forest, or open-space land, you may qualify for assessment based on use value rather than market value, which can sharply cut the taxable amount. ^[5]

Deferral Program: Homeowners who qualify for the elderly/disabled exemption but exceed the income limits may defer payment of taxes above 105% of the prior year's bill. Deferred taxes accrue interest at a low statutory rate and come due on sale or transfer.

Apply for these first. Exemptions save you money without the uncertainty of an appeal.

How do you appeal a Fairfax County property tax assessment?

There are three levels of appeal. Most homeowners who win do it at the first or second level, without ever filing a legal complaint.

Level 1: Administrative Review by the Department of Tax Administration

The fastest path. You call or write the DTA and ask them to review your assessment. Do this by April 1 of the tax year (the year shown on your notice). ^[1] The DTA assigns an assessor to look at your evidence. If your value is off, they correct it. No fee. No hearing. You may never leave your house.

What moves the needle here: recent sales of comparable homes within about half a mile, ideally sold in the six months before the January 1 assessment date. Pull three to five comps from Zillow, Redfin, or the county's own property search tool, then write a short summary of how each comp stacks up against your home. If your home has defects, photos help.

Level 2: Board of Equalization (BOE)

If the DTA review doesn't satisfy you, or you missed the administrative window, appeal to the Board of Equalization. The BOE is an independent panel appointed by the Circuit Court. You file an application, and they schedule a hearing where you present your case in person (or sometimes by submission). The deadline to file with the BOE is generally April 1 of the tax year, though you should confirm the exact date each year on the DTA website because it can shift. ^[1]

The hearing is informal. No attorney required. Bring your comps, your property record card (download it free from the DTA's property search), a summary of any defects, and a clear ask: "I believe the correct value is $X, and here is why." BOE members ask questions. The whole thing usually runs 20 to 30 minutes.

The BOE can reduce, raise, or leave your assessment alone. Increases are rare but possible, so don't walk in with a weak case.

Level 3: Circuit Court

If you lose at the BOE and still believe the assessment is wrong, Virginia Code Section 58.1-3984 lets you file a bill of complaint in Circuit Court within one year of the BOE's decision. ^[2] This is where you probably want an attorney or a licensed appraiser, because the burden of proof shifts and the process looks like litigation. Most homeowners never get here. The cost and time rarely justify it for a residential property unless the overassessment is large.

For most homeowners, DTA administrative review followed by a BOE hearing is the whole process. It's free, it's manageable, and it works.

What deadlines do Fairfax County property tax appeals follow?

Miss a deadline and your appeal ends for that year. Full stop. There are no extensions for not reading your mail.

Action	Deadline
Annual assessment notice mailed	February (of assessment year)
Administrative review request (DTA)	April 1
Board of Equalization application	April 1
Real estate tax payment (first half)	July 28
Real estate tax payment (second half)	December 5
Elderly/Disabled exemption application	May 1
Circuit Court appeal (after BOE)	Within 1 year of BOE decision

The July 28 and December 5 payment dates deserve attention. ^[1] Even with an appeal pending, you're expected to pay the assessed amount by the due date to avoid penalties and interest. Win your appeal later, and the county refunds the overpayment. Do not skip payment thinking the appeal freezes the bill. It doesn't.

Late payment triggers a penalty of 10% of the tax due or $10, whichever is greater, plus monthly interest. ^[1] That adds up fast. Pay on time. Appeal separately.

How do Fairfax County tax rates compare to nearby jurisdictions?

Context helps when you're deciding whether to fight your bill or let it go. Here's how Fairfax County's 2024 rate stacks up against its neighbors. ^[6]

Jurisdiction	2024 Real Estate Tax Rate (per $100 AV)
Fairfax County	$1.095
Arlington County	$1.013
Alexandria City	$1.11
Loudoun County	$0.875
Prince William County	$1.125
Falls Church City	$1.23

Rates alone don't tell the whole story, because assessed values differ. Arlington's lower rate applies to homes that often assess higher per square foot. Loudoun's rate is lower and its assessments have climbed fast. Fairfax sits in the middle of the Northern Virginia pack, not an outlier in either direction.

What drives your bill is whether your assessed value matches what your home would actually sell for on January 1 of the assessment year. A low rate on an inflated assessment still costs you real money.

How do you build a strong comparable sales case for your Fairfax appeal?

The county uses sales data to set your value. Your job is to bring sales data that tells a different story. This is easier than it sounds.

Start with your property record card. Download it from the Fairfax County Real Estate Assessment database, linked from the DTA site at tax.fairfaxcounty.gov. ^[3] It shows what the county thinks about your home: square footage, year built, bedroom and bathroom count, quality grade, and improvements. Check every field. Errors here are common. A phantom extra bathroom or an inflated quality grade pushes up your value with no basis in reality.

Next, find three to five sales of homes that are genuinely comparable:

• Within about half a mile (closer is better in a dense suburb like Fairfax).
• Sold between July 1 of the prior year and January 1 of the assessment year, ideally. The county weights recent sales most heavily.
• Similar square footage (within 15 to 20% is a reasonable start).
• Same general condition and style.

For each comp, note the sale price, sale date, square footage, and any obvious differences from your home. If a comp sold for $650,000 with a renovated kitchen while yours has the original 1987 cabinetry, note that and estimate its value. Appraisers call these "adjustments." You don't need precision, just a reasonable estimate.

Put your comps in a simple table. One page. DTA assessors and BOE members review dozens of cases. Clear beats clever every time.

Want a structured, step-by-step system for gathering and presenting comps? The TaxFightBack DIY appeal kit walks through the same process with fillable worksheets built for Virginia counties. You keep 100% of whatever you save.

One thing to skip: online automated value estimates (AVMs) from Zillow or Redfin. Fine for a rough sanity check. Assessors and BOE members dismiss them quickly because they aren't built on the same methodology as a formal appraisal. Use actual closed sales, not AVM numbers.

How do Fairfax County commercial property taxes work, and can businesses appeal?

Commercial real estate in Fairfax County uses the same $1.095 per $100 rate as residential for 2024. ^[1] The assessment methodology differs, though. Commercial properties are typically valued with the income approach: a stabilized net operating income divided by a market capitalization rate. For vacant or partly leased buildings, that can produce a wildly wrong value.

Businesses and landlords have the same appeal rights as homeowners: administrative review with the DTA, then the BOE, then Circuit Court. The deadlines match. The difference is that commercial appeals almost always benefit from a licensed MAI appraiser's formal report, because the income approach needs detailed market rent and cap rate data that's hard for a non-professional to assemble convincingly.

Business personal property taxes on equipment, furniture, and fixtures sit in a separate category in Fairfax. The 2024 business personal property tax rate is $4.57 per $100 of assessed value, assessed on original cost minus a depreciation schedule. ^[10] Businesses that think their personal property assessment is wrong file a separate appeal with the DTA. The tax applies to computer equipment, machinery, office furniture, and similar assets.

For large commercial assessments, hiring an appraiser pencils out fast. On a $5 million assessment, a 10% reduction saves $54,750 a year. An MAI appraisal costs $3,000 to $8,000 depending on property type. The return is obvious.

What happens after you win a Fairfax County property tax appeal?

If the DTA review or the BOE cuts your assessment, a few things follow.

First, the county issues a corrected assessment notice. Your bill recalculates at the new value times the current rate. If you already paid on the higher value, the county issues a refund. Refunds typically process within 60 to 90 days of the final decision, though timing varies. The refund covers the overpaid tax and generally does not include interest unless the delay is extraordinary.

Second, the corrected value becomes the starting point for next year's assessment. The county won't roll you back to an inflated number next February. It also won't freeze your value. If the market rises, they adjust upward again in future years.

Third, if you lose at the BOE and appeal to Circuit Court, you generally pay the full assessed tax while the case proceeds. Win in court, and you get a refund then.

One nuance worth knowing: a BOE decision only adjusts the assessment for the current tax year. If you think the county over-assessed you for prior years, you can potentially file appeals for those years within the applicable statute of limitations, but each year's appeal stands alone. Virginia Code Section 58.1-3987 governs the refund timeline. ^[2]

For what comes next after a win, see our guide on after-the-appeal strategies, or compare how other high-value counties handle it, like Los Angeles County property tax and Cook County property tax.

How does a Fairfax County appeal compare to appealing in Gwinnett or Cobb County, Georgia?

Plenty of readers arrive here already familiar with Georgia's system, especially Gwinnett County and Cobb County. The processes share broad shape but differ in the mechanics that matter.

In Gwinnett County, Georgia, the annual assessment notice arrives by April 1, and you have 45 days from the date on that notice to file an appeal. ^[7] You appeal to the Gwinnett County Board of Assessors first. If that doesn't settle it, you can go to the Board of Equalization (an independent panel, similar in concept to Fairfax's BOE), request arbitration, or appeal directly to Superior Court. Georgia law, specifically O.C.G.A. Section 48-5-311, governs the process. ^[8]

A Georgia-specific rule to know: if you file an appeal in Gwinnett County (or anywhere in Georgia), you pay taxes on the greater of 85% of the disputed assessed value or the prior year's value while the appeal is pending. ^[8] Virginia is different. There you generally pay the full assessed amount.

For a Cobb County property tax appeal, the same 45-day window and the same Georgia statute apply. Cobb County uses the same Board of Equalization structure. The main practical differences between Gwinnett and Cobb are the local assessor's responsiveness and the comparable sales available in each market.

Own property in Gwinnett County and want the exact steps to appeal there? File Form PT-311A with the Gwinnett County Board of Assessors within 45 days of your assessment notice. ^[7] Bring recent comps from the Gwinnett County tax assessor's property search tool. The BOE hearing runs like Fairfax's: informal, you present your evidence, they ask questions, you get a written decision.

The biggest strategic difference between Virginia and Georgia: arbitration. If your value is in dispute and you hold a licensed appraisal backing a lower number, Georgia arbitration can beat waiting for a BOE hearing slot. Virginia doesn't offer that middle path.

Should you hire a property tax appeal firm, or do it yourself in Fairfax?

Here's a direct opinion. For most Fairfax homeowners with a residential property assessed under roughly $1.5 million, doing it yourself is the better financial call.

Here's the math. Contingency firms in Virginia typically charge 25% to 40% of the first year's tax savings. ^[9] Win a $50,000 reduction on a Fairfax County home and your year-one saving is about $548 ($50,000 / 100 x $1.095). The firm takes $137 to $219 of that. Not a huge dollar amount, and the same result, a clean package of comps and a clear argument at the BOE, takes maybe four hours of your time.

The math tips toward hiring a firm or a licensed appraiser when the assessment is very large, when the property is complex (custom build, unusual lot, active income), or when you've already lost at the BOE and are weighing Circuit Court. In those cases, professional credentials and formal appraisals carry weight that DIY materials don't.

For a straightforward single-family home in a neighborhood with decent sales volume, the county's data is public, the BOE process is genuinely open to a non-lawyer, and you can build a persuasive case over a weekend. The TaxFightBack kit structures that work, but even without a kit, the raw materials are free from the DTA's property search and the county recorder's office.

Wondering how other places compare? The DIY approach works about as well in Collin County, Texas and Jefferson County, where informal ARB hearings reward a well-organized comp analysis over professional polish.

Where do you find Fairfax County property records and assessment data?

The primary resources are free and public.

Fairfax County Department of Tax Administration: tax.fairfaxcounty.gov. Bill payment, exemption applications, appeal forms, and the link to the real estate assessment search. Start here for every appeal. ^[1]

Fairfax County Real Estate Assessment Search: reachable from the DTA site above. Search by address or parcel ID. It shows current and prior assessed values, property record card details (square footage, rooms, quality grade, condition), and the sales history of nearby properties. ^[3]

Board of Equalization: application forms and instructions are linked from the DTA website each year. The BOE's contact information also appears on the Circuit Court's Fairfax County page.

Virginia Department of Taxation: tax.virginia.gov. State guidance on real property assessment standards, exemption statutes, and taxpayer rights. ^[2]

Fairfax County Budget Documents: published at fairfaxcounty.gov/budget. These list the advertised and adopted tax rates each year, historical rate trends, and the basis for revenue projections. To verify the rate, this is the primary source. ^[5]

For how similar large-county systems run, readers who also own property in the DC area may want to compare DC property tax rules or see how San Diego property tax handles Prop 13-era assessments differently.

Frequently asked questions

What is the Fairfax County property tax rate for 2024?

The 2024 real estate tax rate is $1.095 per $100 of assessed value, adopted by the Fairfax County Board of Supervisors. On a home assessed at $700,000, that produces an annual bill of $7,665. The rate dropped from $1.11 in 2023. Personal property (vehicles, boats) uses a separate, higher rate of $4.57 per $100.

When are Fairfax County property taxes due?

Fairfax County splits the annual bill into two equal payments. The first half is due July 28 and the second half is due December 5. Missing either deadline triggers a penalty of 10% of the tax due or $10, whichever is greater, plus monthly interest. Even with an appeal pending, pay on time to avoid penalties.

What is the deadline to appeal a Fairfax County property tax assessment?

Both the administrative review request with the Department of Tax Administration and the Board of Equalization application are generally due by April 1 of the tax year. Assessment notices arrive in February, giving you roughly six weeks. Miss the April 1 window and you cannot appeal that year's assessment except in extraordinary circumstances.

How do I appeal my Fairfax County property tax assessment myself?

Download your property record card from the county's real estate assessment search and check it for errors. Then gather three to five recent sales of comparable nearby homes. Submit those comps with a brief written explanation to the DTA's assessment division before April 1. If the DTA review doesn't satisfy you, file an application with the Board of Equalization for a formal hearing.

How do I appeal a Gwinnett County property tax assessment?

File Form PT-311A with the Gwinnett County Board of Assessors within 45 days of the date on your assessment notice. Bring recent comparable sales from the Gwinnett County tax assessor's property search tool. If the Board of Assessors doesn't resolve it, you can request a hearing before the Board of Equalization, pursue arbitration, or appeal to Superior Court under O.C.G.A. Section 48-5-311.

How do I appeal a property tax assessment in Gwinnett County, GA?

In Georgia, you must appeal within 45 days of your annual assessment notice. File the appeal with the Gwinnett County Board of Assessors on Form PT-311A. While your appeal is pending, you pay the greater of 85% of the disputed value or the prior year's value. The Board of Equalization, arbitration, and Superior Court are additional levels if needed.

How does a Cobb County property tax appeal work?

Cobb County follows the same Georgia statutory process as Gwinnett County. You have 45 days from the assessment notice to file Form PT-311A with the Cobb County Board of Assessors. From there, escalation paths include the Board of Equalization, arbitration, or Superior Court. The 45-day window is firm, and Georgia's pay-85%-while-appealing rule applies in Cobb as in all Georgia counties.

Who qualifies for the Fairfax County elderly and disabled tax exemption?

Residents who are 65 or older, or permanently and totally disabled, may qualify. For 2024, gross income must not exceed $90,000 and combined net worth (excluding the home) must not exceed $340,000. Full exemptions apply to the lowest-income qualifying households; a sliding partial exemption covers incomes from $52,001 to $90,000. Applications are due May 1.

Does Fairfax County assess property at 100% of market value?

Yes. Virginia law requires localities to assess real property at 100% of fair market value as of January 1 each year. Fairfax County's Department of Tax Administration uses mass appraisal models calibrated to recent arm's-length sales. If your notice shows a value materially above what comparable homes actually sold for, that gap is the basis for your appeal.

Can my Fairfax County assessment go up if I appeal?

Technically yes. The Board of Equalization has authority to increase, decrease, or leave an assessment unchanged. In practice, increases are uncommon, but the possibility is real. Don't file on a weak case or a hunch. If your comparables support a lower value by a meaningful margin, the downside risk of a BOE increase is low, though not zero.

How long does a Fairfax County property tax appeal take?

An administrative review with the DTA typically resolves in four to eight weeks from submission. A Board of Equalization hearing is usually scheduled within a few months of filing, with a written decision after the hearing. Total time from filing to final answer at the BOE level is generally four to six months. Circuit Court appeals can take one to two years.

If I win my Fairfax County tax appeal, when do I get my refund?

If you already paid on the higher assessed value, the county issues a refund after the final decision. Refunds typically process within 60 to 90 days. The refund covers the overpaid tax but generally does not include interest. The corrected assessed value also becomes the starting point for future years, though it is not frozen.

Is property tax in Fairfax County higher than other Northern Virginia counties?

Fairfax County's 2024 rate of $1.095 per $100 sits in the middle of the Northern Virginia range. Arlington is lower at $1.013, Loudoun is meaningfully lower at $0.875, while Falls Church City is higher at $1.23 and Prince William County is slightly higher at $1.125. Rate comparisons must account for differences in assessed values across jurisdictions.

What records do I need to appeal my Fairfax County property tax?

You need your property record card (free from the DTA's online search), recent closed sales of comparable nearby homes (from Zillow, Redfin, or the county's own sales data), and documentation of any property defects the county may not know about. Photos of defects, repair estimates, and a one-page comparison table of your comps cover most BOE hearings.

Sources

1. Fairfax County Department of Tax Administration, Real Estate Taxes: 2024 real estate tax rate of $1.095 per $100 assessed value; payment deadlines of July 28 and December 5; April 1 appeal deadline; 10% penalty for late payment; elderly/disabled and disabled veteran exemption details
2. Virginia General Assembly, Virginia Code Title 58.1 (Taxation): Virginia Code requires 100% fair market value assessment; Section 58.1-3984 governs Circuit Court appeals; Section 58.1-3987 governs refunds; Section 58.1-3219.9 exempts surviving spouses of KIA service members
3. Fairfax County Department of Tax Administration, real estate assessment search: Public database for property record cards, current and prior assessed values, and nearby sales data used in mass appraisal
4. Fairfax County Department of Tax Administration, Real Estate Taxes: 2024 elderly/disabled exemption income limit of $90,000; net worth limit of $340,000; May 1 application deadline; 100% exemption for lowest-income applicants
5. Fairfax County, Adopted Budget FY2025: Adopted real estate tax rates by year; land use assessment program; average assessed home value approximately $719,000 for 2024
6. Virginia Department of Taxation, 2024 Annual Report (local tax rate survey): Northern Virginia jurisdiction tax rates: Arlington $1.013, Alexandria $1.11, Loudoun $0.875, Prince William $1.125, Falls Church $1.23 per $100 AV
7. Gwinnett County, Georgia, Tax Assessor appeal information: Gwinnett County assessment notice arrives by April 1; property owners have 45 days from notice date to file an appeal with the Board of Assessors on Form PT-311A
8. Georgia General Assembly, O.C.G.A. Section 48-5-311: Georgia law governs the property tax appeal process including 45-day filing window, Board of Equalization, arbitration, and payment of 85% of disputed value or prior year value while appeal is pending
9. National Taxpayers Union Foundation, property tax appeals research: Contingency fee firms in Virginia and comparable states typically charge 25% to 40% of first-year tax savings from a successful appeal
10. Fairfax County Department of Tax Administration, Business Taxes: 2024 business personal property tax rate of $4.57 per $100 of assessed value applied to original cost less depreciation schedule