Salem city, VirginiaProperty records & tax offices

Find the right property record

Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.

Tax bills & filing dates

These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.

Payment deadline
June 5, 2026 for the January 1–June 30 period and December 5, 2026 for the July 1–December 31 period.
Rate information
$1.18 per $100 of assessed value.
More payment & deadline guidance →

Exemptions & appeals

View exemption application (opens in a new tab)
Exemption filing

July 1–August 31, 2026 for the annual elderly/disabled real-estate tax-freeze application.

Senior relief

Salem's tax freeze applies to qualifying owners age 65+ or totally and permanently disabled whose primary residence is the dwelling; published limits are combined gross income up to $65,000 and assets excluding the home up to $185,000.

Valuation limits

No general annual valuation cap verified. Salem conducts annual reassessment at fair-market value; the elderly/disabled program freezes the qualifying taxpayer's tax amount, not the assessment.

For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.

More exemption & appeal guidance →