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Updated 2025 Tax Year

Salem County
Property Tax Guide

Everything you need to know about property taxes in Salem County, VA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
$1.18 per $100 of assessed value (2025), varies by special taxing districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Salem County, Virginia operates on a property tax system that serves as the primary funding mechanism for essential municipal services including schools, public safety, infrastructure maintenance, and local government operations. Property taxes in Salem County are assessed on the fair market value of real estate and collected semi-annually to support these critical community services.

The effective tax rate in Salem County is $1.18 per $100 of assessed value for the 2025 tax year, though actual tax bills can vary depending on your property's location within special taxing districts and any applicable tax credits for which you may qualify. Property owners should note that tax rates and assessment practices can differ between incorporated areas and unincorporated county areas, and additional assessments may apply for special improvement districts, school bonds, or other local initiatives that require separate voter approval.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
Base Real Estate Tax$1.18General municipal services, schools, public safety (FY 2025)
Special District AssessmentsVariesAdditional levies for specific improvement districts (if applicable)
Bond AssessmentsVariesSchool construction bonds and infrastructure improvements (if applicable)

Note: The $1.18 rate applies to the 2025 fiscal year and is subject to annual review and adjustment by the Salem County government. Properties located within special taxing districts may be subject to additional assessments beyond the base rate. Contact the Salem County Assessor's office to determine if your property is located within any special assessment areas.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Salem County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. In Salem County, supplemental taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the change occurs.

For example, if you purchase a home in Salem County in October and the new assessment is $50,000 higher than the previous assessment, you would receive a supplemental tax bill for the increased assessment ($50,000 × $1.18 per $100 = $590) prorated for the three months remaining in the tax year (approximately $147.50). New businesses are subject to supplemental billing requirements for their first two years of operation to ensure proper assessment and collection of business personal property taxes.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Veteran Disability Credit (if applicable): -$0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ $100 × $1.18 = $3,540
  • Monthly Escrow: $295

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Senior Citizen Credit (if applicable): -$0 (requires application and income qualification)
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 ÷ $100 × $1.18 = $7,080
  • Monthly Escrow: $590

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Available Tax Credits: -$0 (most require separate application)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 ÷ $100 × $1.18 = $11,800
  • Monthly Escrow: $983

Note: Tax credits require separate applications and qualification verification. Credits are not automatically applied to your tax bill.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Salem County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments as part of your mortgage payment, typically calculating 1/12th of your annual tax bill plus a small cushion for potential increases. The lender then pays your property taxes directly to Salem County when they become due.

Salem County property taxes are due semi-annually, with the first half due June 5th and the second half due December 5th for the current tax year. Your mortgage servicer will receive tax bills and payment notices directly from the county. You can verify that your taxes have been paid by checking with Salem County's online payment portal or by contacting the Treasurer's office. If you pay your own taxes (no escrow), you are responsible for ensuring timely payment to avoid penalties and interest charges.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are Salem County property taxes due for FY 2025-2026? A: Real estate taxes for the first half of the 2025 fiscal year are due December 5, 2025. The second half payment is due June 5, 2026. Personal property taxes are due May 31, 2026.

Q: What tax credits are available and do I need to apply? A: Salem County offers a 100% service-connected disabled veteran real estate tax exemption on primary residences up to one acre, and a disabled veteran motor vehicle tax exemption for one vehicle. Both require separate applications and qualification verification through the Commissioner of Revenue's Office.

Q: Is there a homestead credit that limits assessment increases? A: Virginia localities may offer homestead exemptions or credits, but specific details vary by jurisdiction. Contact the Salem County Assessor's office to inquire about any available programs that may limit assessment growth on primary residences and their application requirements.

Q: How often are properties reassessed in Salem County? A: Contact the Salem County Assessor's office for current reassessment schedules, as Virginia localities follow different assessment cycles ranging from annual to every six years depending on local ordinances.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest charges as established by Virginia state law and local ordinances. Contact the Salem County Treasurer's office for specific penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Check the Salem County website or contact the Treasurer's office at Salem City Hall, 114 North Broad Street, Salem VA 24153, for available online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Salem County Board of Equalization during the designated appeal period. Contact the Assessor's office for appeal deadlines, required forms, and supporting documentation requirements.

Q: Are there additional taxes for special districts in my area? A: Some properties may be subject to additional assessments for special improvement districts, school bonds, or other local initiatives. Check your tax bill or contact the Assessor's office to determine if your property is located within any special assessment areas.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
State
Real Estate | Salem, VAsalemva.gov
02
Personal Property | Salem, VAsalemva.gov
03
Tax Doc
Business Tangible Property, Machinery & Tools Taxsalemva.gov
04
Important Dates | Salem, VAsalemva.gov
05
Tax Doc
News Flash • Council Extends Due Dates for Taxessalemva.gov
06
Tax Doc
application for property tax exemptionsalemva.gov
07
Tax Doc
Veterans Tax Relief | Salem, VAsalemva.gov
08
Please Return by August 31st.salemva.gov
09
Tax Doc
Personal Property Tax Relief 06 (PDF)salemva.gov
10
Tax Doc
Business Tax | Salem, VAsalemva.gov
All sources verified as of 2025 Tax Year

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