Fairfax County, Virginia - Real estate assessments, tax rates, comparisons, and appeals. The state of Virginia does not have an estate tax but you still may be subject to the federal estate tax, depending on the size of your estate.The Fairfax Circuit Court Probate Division is located at the Fairfax County Courthouse at 4110 Chain Bridge Road, Suite 401 in the City of Fairfax. Several areas have an additional regional or local tax as outlined below. Required to file and pay District estate taxes even when no federal filing or tax is due. The. The Estate Tax is a tax on your right to transfer property at your death. Federal estate tax forms must be filled out completely in order to calculate District estate tax liability, even when no federal estate tax is due, but District.