How Property Tax Works
Fairfax County operates on an annual property tax system where the Department of Tax Administration (DTA) Real Estate Division assesses all real property at estimated fair market value as of January 1 each year. Property taxes are the primary funding source for essential county services including schools, public safety, parks, libraries, and infrastructure maintenance. The Board of Supervisors sets the tax rate annually, which is then applied to assessed property values to determine tax obligations.
For 2025, Fairfax County's base real estate tax rate is $1.125 per $100 of assessed value, with additional special district taxes that may apply depending on property location. Property owners pay taxes annually in two installments due July 28 and December 5. The effective tax rate typically ranges from approximately 1.13% to 1.35% of assessed value, depending on applicable special district assessments and any qualifying exemptions.