The Commonwealth of Virginia has a unique local government configuration. Cities and counties are entirely separate jurisdictions. Please note you either pay city or county taxes, but not both.

City of Roanoke
	Nominal Rate	Actual Assessment Ratio	Effective Rate
Real Estate (Average all Categories)	$1.19/$100	90%	$1.07/$100
Business Personal Property Tax (Based on purchase price)	$3.45/$100	60% - Year 1 50% - Year 2 40% - Year 3 30% - Year 4 20% - Year 5 & over	$2.07/$100 $1.73/$100 $1.38/$100 $1.04/$100 $.69/$100
Personal Property Tax (Auto, truck, boat, trailer)	$3.45/$100	100.0%	--
Consumer Utility Tax	12% of water, electric, natural gas, telephone (maximum $2,400 per meter per month)
Vehicle License Tax	$20.00 (auto) any weight $20.00 (large truck) 4,000 pounds and under to $66.00 (large truck) 20,000 pounds and above