Amherst County, Virginia Tax Rates

Q: What is the Amherst County property tax rate?

Amherst County's countywide real estate tax rate was $0.610 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. The Town of Amherst (county seat and the only incorporated town inside Amherst County) levies all four DOT town overlay columns at $0.000 - meaning properties inside Town of Amherst limits pay only the county rate. Verify the current adopted rate with Amherst County before making financial decisions.

Q: What is the Amherst County vehicle personal property tax rate?

Amherst County's general personal property tax rate was $3.450 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The Virginia DOT survey notes that vehicles may be classified as a separate class and taxed at a different rate, so the current personal use vehicle rate may differ from the published general TPP rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Amherst County Commissioner of the Revenue to confirm the current personal use vehicle rate and PPTRA relief percentage.

Q: What is the sales tax rate in Amherst County?

The combined sales tax rate in Amherst County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Amherst County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so the 0.7% regional levy does not apply. Qualifying food and grocery items are taxed at the reduced 1.0% Virginia state rate.

Q: What incorporated towns are in Amherst County?

Only one incorporated town is inside Amherst County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Amherst (county seat). Notably, Town of Amherst's row in DOT Table 3 shows all four overlay columns (Real Estate, Tangible Personal Property, Machinery and Tools, and Merchants' Capital) at $0.000 - the town does not levy a separate tax overlay on top of the county rate. Madison Heights (the largest community in Amherst County by population, ~11k residents), Monroe, Clifford, and Pleasant View are all unincorporated and pay only the Amherst County rate.

Q: Is Madison Heights an incorporated town in Amherst County?

No. Madison Heights is an unincorporated Census-Designated Place (CDP) directly across the James River from the City of Lynchburg. Despite being the largest community in Amherst County by population (~11k residents), Madison Heights is not an incorporated town and does not appear in DOT Table 3 with a separate tax overlay. Properties in Madison Heights pay the Amherst County rate only. The Town of Amherst (county seat, ~2k residents, located further north on US-29) is the only incorporated town in the county.

Q: Where is the Amherst County government office located?

The Amherst County government complex is located in the Town of Amherst, the county seat, on US-29 north of Lynchburg. The Commissioner of the Revenue, the Treasurer, and other Amherst County administrative offices operate from the county complex in Town of Amherst. The county was named for Jeffery Amherst, 1st Baron Amherst, a British general who served in the French and Indian War.

Q: Is Sweet Briar College in Amherst County?

Yes. Sweet Briar College, a private liberal arts college founded in 1901, is located in unincorporated Amherst County along US-29 between the Town of Amherst and Lovingston. As private institutional property, college-owned real estate is generally subject to the Amherst County real estate tax rate. The James River forms the southwestern boundary of Amherst County and is the major geographic feature separating Amherst from the City of Lynchburg.

Amherst County's real estate tax rate was $0.610 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.450 per $100 and the Machinery and Tools rate was $2.000 per $100. Only one incorporated town - the Town of Amherst, the county seat - sits inside the county; notably, the town's DOT overlay row shows all four rate columns uniformly at $0.000, meaning properties inside town limits pay only the county rate. The combined sales tax rate is 5.3%. Amherst is in the Lynchburg MSA and is adjacent to live Bedford County, Rockbridge County, and the City of Lynchburg. Verify current adopted rates with Amherst County before making financial decisions.

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

Key Takeaways

County real estate tax rate: $0.610 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
One incorporated town is inside Amherst County per DOT Table 3, and it levies no separate town tax overlay for TY2025: Town of Amherst (RE +$0.000, TPP +$0.000, M&T +$0.000, MC $0.000) - the only incorporated town in the county.
No Amherst County sanitary or special service districts appear in the Virginia DOT TY2025 Table 4. Properties countywide pay only the county rate.
Madison Heights (the largest community in Amherst County by population, ~11k residents) is an unincorporated Census-Designated Place directly across the James River from the City of Lynchburg - not a separate tax jurisdiction. Monroe, Clifford, and Pleasant View are also unincorporated and pay only the county rate.
General personal property tax rate: $3.450 per $100 (TY2025 per DOT survey). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Amherst County Commissioner of the Revenue.
PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. The annual relief percentage is set by the county and changes each year. Contact the Amherst County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Amherst County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
County Machinery and Tools tax: $2.000 per $100 (TY2025 per DOT). M&T is lower than the general TPP rate, the standard Virginia pattern.
County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - standard Virginia pattern; Amherst switched to Business Tangible Personal Property under § 58.1-3508.1.
County seat: Town of Amherst, on US-29 north of Lynchburg. The county is named for Jeffery Amherst, 1st Baron Amherst, a British general in the French and Indian War.
Adjacent live county pages: Bedford County (west), Rockbridge County (northwest), City of Lynchburg (south, across the James River), and Nelson County (north, same publish sequence).
Property and vehicle tax due dates: verify current dates with Amherst County. Due dates vary by locality in Virginia.

Amherst County Tax Rates - At a Glance

Amherst County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.610	Same rate inside Town of Amherst town limits (no town overlay).
General Personal Property	$3.450	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$2.000	Lower than TPP - standard Virginia pattern
Merchants' Capital	$0.000	Standard Virginia pattern - Amherst switched to Business TPP decades ago
Sales Tax	5.3% (4.3% state + 1.0% local; not in a regional transportation district; qualifying groceries 1.0%)

All rates from Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 3). Verify current adopted rates with Amherst County.

Real Estate Tax

Rate and Assessment

Amherst County's real estate tax rate was $0.610 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey Table 1 (County Levies). The rate is set annually by the Amherst County Board of Supervisors. Amherst County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Properties inside the Town of Amherst pay the same real estate rate as the rest of the county - the Town of Amherst row in Virginia DOT TY2025 Table 3 (Town Tax Rates) shows all four overlay columns at $0.000, meaning the town does not levy a separate town tax. Properties in unincorporated areas including Madison Heights (the largest community in the county by population), Monroe, Clifford, and Pleasant View also pay only the $0.610 county rate. Amherst County does not appear in DOT Table 4 (County District Levies), so there are no countywide sanitary, transportation, or special-service district levies.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at amherstva.gov or by contacting the Amherst County Commissioner of the Revenue.

Incorporated Town Overlays

One incorporated town is inside Amherst County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Notably, Town of Amherst's overlay row is uniformly $0.000 across all four DOT columns - the town does not levy a separate tax on top of the county rate. This pattern matches a small group of other Virginia town entries in DOT Table 3, including Fincastle (Botetourt), Troutville (Botetourt), and Goshen (Rockbridge).

Amherst County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Town of Amherst (county seat)	$0.000	$0.000	$0.000	$0.000

Because the Town of Amherst overlay is uniformly $0.000, the combined real estate rate inside Town of Amherst is identical to the rest of the county at $0.610/$100. This is unusual: most Virginia towns levy at least a small town real estate overlay on top of the county rate. Verify the current Town of Amherst rate with the town government before making financial decisions.

Exemptions and Relief Programs

Amherst County offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Amherst County Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Vehicle Personal Property Tax

Rate and Assessment Method

Amherst County's general personal property tax rate was $3.450 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Amherst pay the same TPP rate as the rest of the county (the Town of Amherst row in DOT Table 3 shows the TPP overlay column at $0.000). Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Amherst County may differ from the $3.450 general rate. Contact the Amherst County Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Amherst County calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. This percentage changes each year. For a deeper explanation of how PPTRA works, see our Virginia PPTRA explained guide.

PPTRA percentage pending official confirmation. Contact the Amherst County Commissioner of the Revenue or visit amherstva.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Sales Tax

Rate and Composition

The combined sales tax rate in Amherst County is 5.3%. Amherst County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no 0.7% regional levy applies. The standard Virginia statewide rate applies countywide. Towns do not add their own sales tax in Virginia.

Amherst County Sales Tax Rate Breakdown
Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate. Adjacent live county pages at the same 5.3% rate: Bedford County (west), Rockbridge County (northwest), and Nelson County (north). Note that the City of Lynchburg (south, across the James River) is in the Central Virginia regional transportation district and applies a higher 6.0% combined rate - Amherst County does not.

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

Geography and Context: Lynchburg MSA / James River

Amherst County sits in central Virginia in the Lynchburg Metropolitan Statistical Area, on the north side of the James River across from the City of Lynchburg. The James River forms the southwestern boundary of the county. US-29 is the main north-south corridor, running through the Town of Amherst (county seat) and Madison Heights (the largest community in the county by population, an unincorporated CDP just north of Lynchburg). The Blue Ridge Mountains rise along the county's western edge. Sweet Briar College, a private liberal arts college founded in 1901, is located in unincorporated Amherst County along US-29.

Adjacent jurisdictions: Bedford County (live; west - Smith Mountain Lake region), Rockbridge County (live; northwest - bridges the Shenandoah Valley and Roanoke MSA clusters), City of Lynchburg (live; south, across the James River - independent city), and Nelson County (live in this same publish sequence; north). Amherst also borders live Appomattox County (southeast; same publish sequence as the 2026-05-18 batch; anchored by Appomattox Court House National Historical Park) plus unbuilt Buckingham County (east) and Campbell County (south).

Central Virginia Cluster Context

Amherst County is the largest unbuilt VA county on CountyTaxTools entering tonight's nightly run, and it sits at the heart of the central Virginia cluster anchored by the live City of Lynchburg, live Bedford County, and live Rockbridge County. Tonight's batch (Amherst + Nelson) extends that cluster northward and stitches it together with the live Augusta County page in the Shenandoah Valley by way of Nelson's Augusta border. The central Virginia cluster now reads contiguously from Bedford in the southwest through Lynchburg, Amherst, Nelson, Rockbridge, and Augusta to the Shenandoah Valley anchor at Rockingham County. All counties in this cluster levy the same 5.3% Virginia general sales tax rate (Lynchburg City applies the higher 6.0% Central VA regional rate); their real estate, TPP, and M&T rates vary considerably by jurisdiction.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Amherst County personal use vehicle rate may differ from the $3.450 general TPP rate published by DOT - confirm with the county before relying on the estimate.

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Virginia Property Tax Calculator

Estimate your Amherst County annual real estate tax based on assessed value. No town overlay applies - properties inside Town of Amherst pay the same rate as the rest of the county.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in Amherst County at the 5.3% General Virginia rate.

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Other Virginia Jurisdictions

Amherst County is in central Virginia / Lynchburg MSA. Compare adjacent live jurisdictions:

Bedford County (adjacent west - Smith Mountain Lake region; reverted independent city Town of Bedford 2013)
Rockbridge County (adjacent northwest - bridges the Shenandoah Valley and Roanoke MSA clusters; contains independent cities of Lexington and Buena Vista)
City of Lynchburg (adjacent south, across the James River - independent city; Central VA regional district at 6.0% sales tax)
Nelson County (adjacent north - same publish sequence; zero incorporated towns; Wintergreen Resort)
Augusta County (further northwest via Nelson - Shenandoah Valley anchor; contains independent cities of Staunton and Waynesboro)

For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.

Official Sources

Amherst County - Official Website
Official source for Amherst County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
amherstva.gov
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 Amherst County in Table 1 (County Levies) and the Town of Amherst row in Table 3 (Town Tax Rates).
tax.virginia.gov/local-tax-rates
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region.
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
Code of Virginia § 58.1-3503 - Assessment of Personal Property
Statutory authority for vehicle assessment methodology in Virginia.
law.lis.virginia.gov - § 58.1-3503

Tax rates are sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Rates change annually - verify current figures with Amherst County before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Amherst County property tax rate?

Amherst County's countywide real estate tax rate was $0.610 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside Town of Amherst pay the same rate as the rest of the county - the Town of Amherst row in DOT Table 3 shows all four overlay columns at $0.000. Verify the current adopted rate at amherstva.gov.

What is the Amherst County vehicle personal property tax rate?

Amherst County's general personal property rate was $3.450 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class. PPTRA state relief applies on the first $20,000 of assessed value. Contact the Amherst County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Amherst County?

The combined sales tax rate in Amherst County is 5.3% (4.3% Virginia state + 1.0% local). Amherst County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies. Note: the neighbouring City of Lynchburg is in the Central VA regional district and applies the higher 6.0% combined rate.

What incorporated towns are in Amherst County?

Only one incorporated town is inside Amherst County per Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Amherst, the county seat. Notably, the town's row shows all four DOT overlay columns at $0.000 - the town does not levy a separate town tax on top of the county rate. Madison Heights (the largest community in the county by population, an unincorporated CDP across the James River from Lynchburg), Monroe, Clifford, and Pleasant View are all unincorporated.

Is Madison Heights an incorporated town in Amherst County?

No. Madison Heights is an unincorporated Census-Designated Place (CDP) directly across the James River from the City of Lynchburg. Despite being the largest community in Amherst County by population (~11k residents), Madison Heights is not an incorporated town and does not appear in DOT Table 3 with a separate tax overlay. Properties in Madison Heights pay the Amherst County rate only. The Town of Amherst (county seat, ~2k residents, located further north on US-29) is the only incorporated town in the county.

Where is the Amherst County government office located?

The Amherst County government complex is located in the Town of Amherst, the county seat, on US-29 north of Lynchburg. The Commissioner of the Revenue, the Treasurer, and other Amherst County offices operate from the Town of Amherst county complex. The county is named for Jeffery Amherst, 1st Baron Amherst, a British general in the French and Indian War.

Is Sweet Briar College in Amherst County?

Yes. Sweet Briar College, a private liberal arts college founded in 1901, is located in unincorporated Amherst County along US-29 between the Town of Amherst and Lovingston (Nelson County). The James River forms the southwestern boundary of Amherst County and is the major geographic feature separating Amherst from the City of Lynchburg. The Blue Ridge Mountains rise along the western edge of the county.