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Commissioner and tables developed from these figures by the research service of the Virginia Education Association, the true tax rate in Rappahannock County last year was 45 cents rather than $5.00. In Rapahannock County the taxpayers were taxed $5.00 per $100 of apprised value in 1968. However, since the assessment ratio in Rappahannock County was only 8.9% of true value, the tax rate in Rappahannock County was only 45 cents. Therefore although Rappahannock County had the twelfth highest nominal tax rates in the State, actually there were only five localities in which the true tax rate was lower.
In Lee County the nominal tax rate in 1968 was $10.02, the highest in the State. However, the average effective true tax rate was only 76 cents. By comparison, in Portsmouth the nominal tax rate was only $2.25 and the average effective true tax rate was $1.51. Thus, Portsmouth taxpayers were being taxed nearly twice as heavily as those in Lee County.
92.3%