Amelia County, Virginia Tax Rates

Amelia County's real estate tax rate is $0.46 per $100 of assessed value, per the Virginia Department of Taxation Local Tax Rates Survey tax year 2025. The county's general tangible personal property rate is $4.25 per $100 and Machinery and Tools is $1.50 per $100; Amelia does not levy a merchants' capital tax. Combined sales tax is 5.3% (the statewide "Everywhere else" rate) - even though Amelia is in the Richmond metro, it is not in the Central Virginia 6.0% sales tax district. Amelia bills tax once a year, due November 1, with a 10% late penalty, per the county Treasurer. Amelia is a Central Virginia Piedmont county southwest of Richmond on US-360; it has no incorporated towns (the county seat, Amelia Court House, is unincorporated). Verify current adopted rates with Amelia County before making financial decisions.

Rates verified June 2026. See our methodology for sourcing and update cadence.

Key Takeaways

  • County real estate tax rate: $0.46 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Virginia real estate is assessed at 100% fair market value under Code of Virginia § 58.1-3201.
  • Tangible personal property (general rate): $4.25 per $100. Personal property is assessed as of January 1 each year. Virginia counties may classify personal-use vehicles separately - confirm the exact personal-use vehicle rate with the Commissioner of the Revenue.
  • Machinery and Tools: $1.50 per $100. Amelia does not levy a merchants' capital tax ($0.00).
  • Due date: Amelia bills real estate and personal property once a year, due November 1; a 10% penalty (or $10 minimum, whichever is greater) applies to late payments and interest of 10% per year accrues, per the county Treasurer. This single annual deadline differs from the more common June 5 / December 5 split used by many Virginia counties.
  • PPTRA relief applies to qualifying personal-use vehicles on the first $20,000 of value; the relief percentage is set annually and is pending confirmation with the county.
  • Sales tax: 5.3% (4.3% state + 1.0% local), "Everywhere else" tier - Amelia is in the Richmond metro but is not in the Central Virginia 6.0% regional sales tax district and has no regional transportation add-on.
  • No incorporated towns: every parcel pays the single county real estate rate ($0.46), with no town overlay.
  • Adjacent live jurisdiction pages: Chesterfield County (east), Powhatan County (north), Cumberland County (northwest), Prince Edward County (west), Nottoway County (southwest), and Dinwiddie County (southeast).

Amelia County Tax Rates - At a Glance

Amelia County 2025 Tax Rates Summary (Virginia DOT Local Tax Rates Survey TY2025; due date and penalty per the Code of Amelia County and the county Treasurer)
Tax Type County Rate (per $100) Notes
Real Estate $0.46 Virginia DOT TY2025. Assessed at 100% fair market value.
Tangible Personal Property (general) $4.25 General TPP rate (Virginia DOT TY2025). Personal-use vehicles may be a separate class - confirm with the Commissioner.
Machinery and Tools $1.50 Per Virginia DOT TY2025.
Merchants' Capital $0.00 Amelia does not levy a merchants' capital tax (substitutes Business Tangible Personal Property).
Sales Tax 5.3% (4.3% state + 1.0% local) - "Everywhere else" tier (not the Richmond-area 6.0%)

The real estate rate ($0.46), general tangible personal property rate ($4.25), and Machinery and Tools ($1.50) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1, County Levies); Amelia has no Table 3 town overlays (no incorporated towns) and no Table 4 county district. The November 1 annual due date, the 10% late penalty (or $10 minimum), the 10% annual interest, and the January 1 assessment date are corroborated against the Code of Amelia County and the county Treasurer's published tax information (ameliacova.com). The county's online tax pages returned an access error to our automated tools in June 2026, so the current-year PPTRA percentage, any separate personal-use vehicle classification rate, and the reassessment cycle are pending direct confirmation with the Commissioner of the Revenue. Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Amelia County's general tangible personal property rate is $4.25 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Personal property tax is levied as of January 1 each year on automobiles, trucks, motor homes, mobile homes, motorcycles, trailers, campers, boats, aircraft, and business personal property. Virginia State Code § 58.1-3503 allows the Board of Supervisors to set a separate rate for personal-use vehicles; the DOT survey publishes the general nominal rate, and the exact personal-use vehicle rate for Amelia is pending confirmation with the Commissioner of the Revenue.

Assessment Method

Personal property in Amelia County is assessed as of January 1 each year at fair market value, typically using a recognized pricing guide such as the J.D. Power (formerly NADA) Official Valuation Guide. The specific valuation guide and the personal-property filing deadline used by Amelia County are pending confirmation with the Commissioner of the Revenue.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) on the first $20,000 of value, under Code of Virginia § 58.1-3524. The relief percentage varies each year and is set by the Board of Supervisors; the current-year percentage for Amelia is not confirmed on the accessed county pages - confirm it with the Commissioner of the Revenue.

Source: Virginia DOT Local Tax Rates Survey TY2025 (general TPP $4.250) and the Amelia County Treasurer / Commissioner of the Revenue (ameliacova.com). For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The personal-use vehicle classification rate and current PPTRA percentage are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Amelia County's real estate tax rate is $0.46 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201; real property is assessed as of January 1 each year. The county's general reassessment cycle is pending confirmation.

No Town Overlays

Amelia County has no incorporated towns. The county seat, Amelia Court House, is an unincorporated community, so there is no additional town real estate levy anywhere in the county - every parcel pays only the $0.46 county real estate rate. This differs from neighboring counties such as Nottoway, which has three incorporated towns that add their own levy.

Due Date, Penalty, and Interest

Amelia County bills real estate, personal property, and machinery and tools tax once a year, due November 1, per the Code of Amelia County and the county Treasurer. When November 1 falls on a weekend or holiday, the due date moves to the next business day. A 10% penalty (or $10 minimum, whichever is greater) applies to late payments, and interest accrues at 10% per year, commencing the following July 1, on unpaid balances. This single annual deadline differs from the more common June 5 / December 5 split.

Exemptions and Relief Programs

Real estate tax relief is available in Virginia for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the locality. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate exemption on their primary residence under Code of Virginia § 58.1-3219.5, and a qualifying veteran's primary personal-use vehicle may be exempt under Article X, Section 6-A(8) of the Constitution of Virginia. Contact the Amelia County Commissioner of the Revenue for current eligibility thresholds, land use programs, and procedures.

Source: Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies) and the Code of Amelia County / county Treasurer (ameliacova.com), corroborated June 2026. The reassessment cycle and PPTRA percentage are pending direct confirmation.

Machinery, Tools, and Business Property

Amelia County levies Machinery and Tools at $1.50 per $100, per the Virginia DOT Local Tax Rates Survey tax year 2025. Amelia does not levy a merchants' capital tax - its merchants' capital rate is $0.00 - and instead taxes business tangible personal property under Code of Virginia § 58.1-3508.1, the more common approach among Virginia counties.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Table 1, County Levies) - Amelia County RE $0.460, TPP $4.250, M&T $1.500, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Amelia County is 5.3%. Although Amelia is part of the Richmond metropolitan area, it is not in the Central Virginia 6.0% regional sales tax district (which covers Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and Richmond City). Amelia falls in Virginia's baseline 5.3% "Everywhere else" tier, per the Virginia Department of Taxation, with no regional transportation add-on.

Amelia County Sales Tax Rate Breakdown
Component Rate
Virginia state rate4.3%
Standard local rate1.0%
Combined rate5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)

Geography and Context: Amelia Court House and the US-360 Corridor

Amelia County sits in the Central Virginia Piedmont, southwest of Richmond along US-360 (the Patrick Henry Highway). The county was formed in 1735 and named for Princess Amelia, daughter of King George II; in 1789 part of Amelia was split off to form Nottoway County. The county seat is the unincorporated community of Amelia Court House. The Sailor's Creek (Saylers Creek) Battlefield, site of one of the last major engagements of the Civil War before Appomattox, lies partly in the county.

Amelia is one of the most thoroughly surrounded counties in CountyTaxTools' live Virginia coverage, bordering six live jurisdictions: Chesterfield County (east), Powhatan County (north), Cumberland County (northwest), Prince Edward County (west), Nottoway County (southwest), and Dinwiddie County (southeast). A largely rural, agricultural tax base anchors the county economy.

Richmond-Area Piedmont Cluster Context

Amelia County completes the southern arc of CountyTaxTools' live Richmond-area and Southside Piedmont coverage, linking the live Richmond west exurbs (Powhatan, Chesterfield) to the live Southside ring (Nottoway, Prince Edward, Cumberland). Amelia's distinguishing features within this cluster are its single annual November 1 due date, its lack of any incorporated towns, and its 5.3% sales tax despite Richmond-metro membership.

Official Sources

  • Virginia Department of Taxation - Local Tax Rates Survey TY2025
    Official statewide survey of real estate, tangible personal property, machinery and tools, and merchants' capital tax rates for all Virginia localities. Includes Amelia County in Table 1 (County Levies): RE $0.460, TPP $4.250, M&T $1.500, Merchants' Capital $0.000. No Table 3 town overlays (no incorporated towns); no Table 4 county district.
    tax.virginia.gov/local-tax-rates
  • Amelia County - Treasurer / Commissioner of the Revenue
    Official source for the November 1 annual due date, the 10% late penalty (or $10 minimum), the 10% annual interest, and the January 1 personal-property assessment date. The county's online tax pages returned an access error to our automated tools in June 2026; the current-year PPTRA percentage, any separate personal-use vehicle rate, and the reassessment cycle are pending direct confirmation.
    ameliacova.com - Amelia County, Virginia
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region. Amelia County is in the 5.3% "Everywhere else" tier (not in the Central Virginia 6.0% regional district despite Richmond-metro membership; no regional transportation add-on).
    tax.virginia.gov/retail-sales-and-use-tax
  • Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
    Statutory authority for Virginia's vehicle personal property tax relief program.
    law.lis.virginia.gov - PPTRA statutory reference

The real estate rate ($0.46), general tangible personal property rate ($4.25), and Machinery and Tools ($1.50) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (high confidence statewide canonical source). The November 1 annual due date, the 10% late penalty (or $10 minimum), the 10% annual interest, and the January 1 assessment date are corroborated against the Code of Amelia County and the county Treasurer's published tax information. Sales tax verified at the Virginia Department of Taxation. The county's online tax pages returned an access error to our automated tools in June 2026, so the current-year PPTRA percentage, any separate personal-use vehicle classification rate, and the reassessment cycle are pending direct confirmation with the Commissioner of the Revenue. Rates change annually - verify current figures with Amelia County before making financial decisions. Data last verified: June 2026.

Frequently Asked Questions

What is the Amelia County, VA real estate tax rate?

Amelia County's real estate tax rate is $0.46 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Real estate is assessed at 100% fair market value and is billed once a year, due November 1, with a 10% penalty (or $10 minimum) after the due date and 10% annual interest. Amelia has no incorporated towns, so no additional town real estate levy applies anywhere in the county.

What is the Amelia County, VA car tax (vehicle personal property) rate?

Amelia County's general tangible personal property rate is $4.25 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Personal property is assessed as of January 1. Virginia counties may classify personal-use vehicles separately, so confirm the exact personal-use vehicle rate with the Commissioner of the Revenue. PPTRA applies to qualifying personal-use vehicles on the first $20,000 of value; the current percentage is pending confirmation.

What is the sales tax rate in Amelia County, VA?

The combined sales tax rate in Amelia County is 5.3%: 4.3% state + 1.0% standard local. Even though Amelia is in the Richmond metro, it is not in the Central Virginia 6.0% regional sales tax district - it falls in the 5.3% "Everywhere else" tier with no regional transportation add-on.

When are Amelia County, VA taxes due?

Amelia County bills real estate, personal property, and machinery and tools tax once a year, due November 1, per the Code of Amelia County and the county Treasurer. When November 1 falls on a weekend or holiday, the due date moves to the next business day. A 10% penalty (or $10 minimum) applies to late payments, with 10% annual interest. Personal property is assessed as of January 1.

Does Amelia County, VA have any incorporated towns that add a local tax?

No. Amelia County has no incorporated towns - the county seat, Amelia Court House, is an unincorporated community. Every parcel in the county pays the single county real estate rate of $0.46 per $100, with no additional town real estate levy, per the Virginia DOT Local Tax Rates Survey tax year 2025.