Appomattox County, Virginia Tax Rates

Q: What is the Appomattox County property tax rate?

Appomattox County's countywide real estate tax rate was $0.630 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Inside the Town of Appomattox (county seat), an additional $0.110 town real estate overlay applies for a combined $0.740. Inside the Pamplin City Appomattox-side rows, an additional $0.340 applies for a combined $0.970. Verify the current adopted rate with Appomattox County before making financial decisions.

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

Appomattox County's general personal property tax rate was $3.350 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. This matches the Machinery and Tools rate exactly ($3.350 = $3.350 - notable rate parity). 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 Appomattox 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 Appomattox County?

The combined sales tax rate in Appomattox County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Appomattox 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. Note that the immediately adjacent independent City of Lynchburg (across the Campbell County border) IS within the Central Virginia regional transportation district and applies a higher 6.0% combined rate.

Q: Why does Appomattox County still levy a Merchants' Capital tax?

Appomattox County levies a Merchants' Capital tax of $1.000 per $100 of assessed value for tax year 2025 per Virginia DOT - a rare nonzero figure. Most Virginia counties levy $0.000 because they elected to substitute Business Tangible Personal Property tax under Code of Virginia s. 58.1-3508.1 decades ago. Appomattox is part of a small minority of Virginia counties that retained the historical Merchants' Capital framework. Contact the Appomattox County Commissioner of the Revenue if you operate a business in the county and need filing details.

Q: Is Appomattox Court House National Historical Park in Appomattox County?

Yes. Appomattox Court House National Historical Park is the central cultural and historical anchor of Appomattox County. The McLean House, restored on its original site within the park, is where Lieutenant General Ulysses S. Grant of the Union Army accepted the surrender of General Robert E. Lee's Army of Northern Virginia on April 9, 1865 - the event that effectively ended major Civil War combat in the eastern theater. The park, operated by the National Park Service, sits a few miles northeast of the Town of Appomattox (the county seat) on VA-24. The county was named for the Appomattox River, which has its headwaters in this area.

Q: What incorporated towns are in Appomattox County?

Appomattox County has two incorporated towns per Virginia DOT TY2025 Table 3: the Town of Appomattox (county seat, the larger of the two) and Pamplin City (a small town that straddles the Appomattox/Prince Edward county line). Pamplin City appears in the DOT survey on two separate rows - one for the Appomattox portion (RE +$0.340) and one for the Prince Edward portion (RE +$0.310) - because the town crosses the county boundary and the assessed value attributable to each county is taxed under that county's framework with the town's specific overlay applied. This cross-county town pattern matches Virgilina in Halifax/NC and a few other rare cases in Virginia.

Appomattox County's real estate tax rate was $0.630 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.350 per $100 - the same as the Machinery and Tools rate ($3.350), a notable TPP=M&T rate parity. The Merchants' Capital rate was $1.000 per $100, a rare nonzero figure; most Virginia counties levy $0.000 Merchants' Capital because they substituted Business Tangible Personal Property under Code of Virginia § 58.1-3508.1. Combined sales tax is 5.3%. Appomattox County is anchored by Appomattox Court House National Historical Park - the site where Lee surrendered to Grant on April 9, 1865. Verify current adopted rates with Appomattox County before making financial decisions.

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

Key Takeaways

County real estate tax rate: $0.630 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
Two incorporated towns appear in Virginia DOT TY2025 Table 3: Town of Appomattox (county seat - RE +$0.110, TPP +$0.450, M&T +$0.450) and Pamplin City (cross-county town). Pamplin City has two separate rate rows - one for the Appomattox portion (RE +$0.340) and one for the Prince Edward portion (RE +$0.310).
No Appomattox County district levies appear in Virginia DOT TY2025 Table 4. Outside the towns, properties countywide pay only the county rate.
General personal property tax rate: $3.350 per $100 (TY2025 per DOT) - the same as the Machinery and Tools rate ($3.350 = $3.350, a notable TPP=M&T rate parity). The Virginia DOT notes that vehicles may be classified as a separate class. Confirm the current personal use vehicle rate with the Appomattox 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 Appomattox County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Appomattox County is not within any Virginia regional transportation district. The adjacent independent City of Lynchburg (across Campbell County) applies the higher 6.0% Central VA regional rate - Appomattox County does not.
County Machinery and Tools tax: $3.350 per $100 (TY2025 per DOT) - notably matches the TPP rate exactly.
County Merchants' Capital tax: $1.000 per $100 (TY2025 per DOT) - RARE nonzero. Most Virginia counties levy $0.000 because they substituted Business TPP under § 58.1-3508.1. Appomattox retained the original Merchants' Capital framework.
Adjacent live county pages: Amherst County (northwest, same recent cluster), Bedford County (west); also borders Campbell County which contains the live independent City of Lynchburg.
Appomattox Court House National Historical Park is the central cultural and historical anchor: the McLean House on its original site is where Lee's Army of Northern Virginia surrendered to Grant on April 9, 1865, effectively ending major Civil War combat.
Property and vehicle tax due dates: verify current dates with Appomattox County. Due dates vary by locality in Virginia.

Appomattox County Tax Rates - At a Glance

Appomattox County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.630	Town of Appomattox adds +$0.110 overlay; Pamplin City - APX adds +$0.340.
General Personal Property	$3.350	Matches M&T rate exactly. Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue.
Machinery and Tools	$3.350	Notable TPP=M&T parity; same rate as general TPP.
Merchants' Capital	$1.000	Rare nonzero - Appomattox is among the minority of VA counties that retained MC.
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 Appomattox County.

Real Estate Tax

Rate and Assessment

Appomattox County's real estate tax rate was $0.630 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 Appomattox County Board of Supervisors. Appomattox County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Outside the towns, properties pay only the $0.630 county rate. Inside the Town of Appomattox (county seat), a small town real estate overlay of $0.110/$100 applies on top of the county rate for a combined $0.740/$100. Inside the Appomattox-portion rows of Pamplin City (a town that crosses into Prince Edward County), an additional $0.340 RE overlay applies on top of the county rate for a combined $0.970/$100. Appomattox 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 appomattoxcountyva.gov or by contacting the Appomattox County Commissioner of the Revenue.

Incorporated Town Overlays

Two incorporated towns appear inside Appomattox County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). The notable case here is Pamplin City: it is a small town that straddles the Appomattox/Prince Edward county boundary, and the DOT survey lists two separate rate rows for it - one for the Appomattox portion and one for the Prince Edward portion. This cross-county town pattern matches Virgilina (Halifax/North Carolina line) and a small set of other rare cases in Virginia. Property inside the Appomattox-side of Pamplin City is taxed at the Appomattox County rate plus the Appomattox-side town overlay; property inside the Prince Edward-side of Pamplin City is taxed at the Prince Edward County rate plus the Prince Edward-side town overlay.

Appomattox 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 Appomattox (county seat)	$0.110	$0.450	$0.450	$0.000
Pamplin City - APX (Appomattox portion)	$0.340	$0.900	$0.900	$0.000
Pamplin City - PE (Prince Edward portion - reference only)	$0.310	$0.900	$0.900	$0.000

Combined real estate rate inside Town of Appomattox town limits: $0.630 (county) + $0.110 (town) = $0.740/$100. Combined real estate inside the Appomattox-portion of Pamplin City: $0.630 + $0.340 = $0.970/$100. The Prince Edward portion of Pamplin City is shown for reference only - it is taxed under Prince Edward County's framework (not Appomattox's). Verify current town rates with the respective town governments before making financial decisions.

Exemptions and Relief Programs

Appomattox 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 Appomattox 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

Appomattox County's general personal property tax rate was $3.350 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. This matches the county's Machinery and Tools rate exactly - a notable TPP=M&T rate parity that is unusual in Virginia, where M&T is typically materially lower than the general TPP rate. Inside the Town of Appomattox, an additional $0.450/$100 town TPP overlay applies (combined $3.800/$100). Inside the Appomattox-portion of Pamplin City, an additional $0.900/$100 applies (combined $4.250/$100). 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 Appomattox County may differ from the $3.350 general rate. Contact the Appomattox 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. Appomattox 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 Appomattox County Commissioner of the Revenue or visit appomattoxcountyva.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).

Merchants' Capital Tax (Rare in Virginia)

Appomattox County levies a Merchants' Capital tax of $1.000 per $100 of assessed value for tax year 2025 - a rare nonzero figure. Most Virginia counties levy $0.000 Merchants' Capital because they substituted Business Tangible Personal Property under Code of Virginia § 58.1-3508.1 decades ago. Appomattox is part of a small minority of Virginia counties (along with Buchanan, Bland, Carroll, Charles City, Charlotte, Dickenson, Essex, Floyd, and a handful of others per DOT TY2025 Table 1) that retained the historical Merchants' Capital framework. The Town of Appomattox and the Appomattox-portion of Pamplin City both show $0.000 in the Table 3 Merchants' Capital column - the towns do not add a separate MC levy on top of the county rate.

If you operate a business in Appomattox County selling tangible personal property at retail or wholesale, contact the Appomattox County Commissioner of the Revenue for filing requirements, capital assessment methodology, and current return deadlines. Merchants' Capital filing is materially different from Business TPP filing - the assessment base, exemptions, and tax accounting differ between the two regimes.

Source: Virginia DOT Local Tax Rates Survey TY2025 Table 1 (pdfplumber extraction).

Sales Tax

Rate and Composition

The combined sales tax rate in Appomattox County is 5.3%. Appomattox 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.

Appomattox 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: Amherst County (northwest) and Bedford County (west). Note that the immediately adjacent independent City of Lynchburg (across the Campbell County border, south of Appomattox) is in the Central Virginia regional transportation district and applies a higher 6.0% combined rate - Appomattox County does not.

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

Geography and Context: Appomattox Court House and Central Virginia

Appomattox County sits in central Virginia southeast of Lynchburg and Amherst, between the Blue Ridge foothills to the west and the southern Piedmont to the east. The Appomattox River, which gives the county its name, has its headwaters in the western part of the county. US-460 (the southern Lynchburg-Petersburg corridor) is the main east-west highway, running through the Town of Appomattox (the county seat) and through Pamplin City (the cross-county town in the northeast). VA-24 is the road to Appomattox Court House National Historical Park, a few miles northeast of the Town of Appomattox.

The defining cultural and historical anchor of the county is Appomattox Court House National Historical Park. The McLean House, restored on its original site within the park, is where Lieutenant General Ulysses S. Grant of the Union Army accepted the surrender of General Robert E. Lee's Army of Northern Virginia on April 9, 1865 - the event that effectively ended major Civil War combat in the eastern theater. The park, operated by the National Park Service, is open year-round.

Adjacent jurisdictions: Amherst County (live; northwest - same recent cluster batch), Bedford County (live; west - Smith Mountain Lake region), City of Lynchburg (live; south across the Campbell County border - independent city; Central VA regional district at 6.0% sales tax), unbuilt Campbell County (south - surrounds Lynchburg city), Charlotte County (live 2026-05-20; southeast - southern Piedmont), Prince Edward County (live 2026-05-21; east - shares the Pamplin City cross-county town with Appomattox), Cumberland County (live 2026-05-21; northeast), and Buckingham County (live 2026-05-19; north - central VA / Piedmont, Carter G. Woodson birthplace).

Central Virginia Cluster Context

Appomattox County extends the central Virginia / Lynchburg cluster southeast in tonight's nightly run, paired with Slot 73 Floyd County (which extends the southwestern VA Blue Ridge cluster). With Appomattox live, the central VA cluster now reads contiguously from Rockbridge County in the northwest through Amherst, Bedford, Lynchburg City, and now Appomattox. Appomattox is the southeastern anchor: it is the bridge piece between the central VA cluster and the eastern Piedmont (Buckingham, Cumberland, Prince Edward, Charlotte - all now live). Pamplin City - shared with live Prince Edward - is the first cross-county town inside the published Appomattox cluster; the matching Prince Edward-side overlay is now reflected on the live Prince Edward County page. All counties in this central VA 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 Appomattox County personal use vehicle rate may differ from the $3.350 general TPP rate published by DOT - confirm with the county before relying on the estimate.

Live

Virginia Property Tax Calculator

Estimate your Appomattox County annual real estate tax based on assessed value. Inside Town of Appomattox, add the $0.110/$100 town overlay. Inside the Appomattox-portion of Pamplin City, add $0.340/$100.

Live

Virginia Sales Tax Calculator

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

Live

Other Virginia Jurisdictions

Appomattox County is in central Virginia southeast of Lynchburg. Compare adjacent live jurisdictions:

Amherst County (adjacent northwest - same recent cluster batch; Lynchburg MSA; Sweet Briar College)
Bedford County (adjacent west - Smith Mountain Lake region)
City of Lynchburg (south across the Campbell County border - independent city; Central VA regional district at 6.0% sales tax)
Floyd County (same publish sequence - Blue Ridge Plateau; FloydFest; Blue Ridge Parkway)
Rockbridge County (further northwest via Amherst - Shenandoah Valley / Roanoke MSA bridge; contains Lexington and Buena Vista)

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

Official Sources

Appomattox County - Official Website
Official source for Appomattox County real estate tax rates, vehicle personal property tax rates, Merchants' Capital tax requirements, PPTRA relief percentages, and payment schedules.
appomattoxcountyva.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 Appomattox County in Table 1 (County Levies). Town of Appomattox and Pamplin City (Appomattox + Prince Edward split rows) appear in Table 3 (Town Tax Rates). Appomattox has no entries in Table 4 (County District Levies).
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 § 58.1-3508.1 - Substitution of Merchants' Capital Tax with Business TPP
Statutory authority allowing Virginia localities to substitute Merchants' Capital with Business Tangible Personal Property. Most Virginia counties (but not Appomattox) elected the substitution.
law.lis.virginia.gov - § 58.1-3508.1
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
National Park Service - Appomattox Court House National Historical Park
Official source for park hours, visitor information, and the historical record of the April 9, 1865 surrender.
nps.gov/apco

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 Appomattox County before making financial decisions. Data last verified: May 2026.

Frequently Asked Questions

What is the Appomattox County property tax rate?

Appomattox County's countywide real estate tax rate was $0.630 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Inside the Town of Appomattox, the DOT TY2025 Table 3 overlay adds $0.110 for a combined $0.740. Inside the Appomattox-portion of Pamplin City, an additional $0.340 applies for a combined $0.970. Verify the current adopted rate at appomattoxcountyva.gov.

What is the Appomattox County vehicle personal property tax rate?

Appomattox County's general personal property rate was $3.350 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. This is also the same as the county's Machinery and Tools rate (notable TPP=M&T parity). 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 Appomattox County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Appomattox County?

The combined sales tax rate in Appomattox County is 5.3% (4.3% Virginia state + 1.0% local). Appomattox County is not within any Virginia regional transportation district. The adjacent City of Lynchburg (across the Campbell County border) IS in the Central Virginia regional transportation district and applies a higher 6.0% combined rate - Appomattox County does not.

Why does Appomattox County still levy a Merchants' Capital tax?

Appomattox County levies a Merchants' Capital tax of $1.000 per $100 of assessed value (TY2025 per DOT) - a rare nonzero figure. Most Virginia counties levy $0.000 because they substituted Business Tangible Personal Property tax under Code of Virginia § 58.1-3508.1 decades ago. Appomattox retained the historical framework. Contact the Appomattox County Commissioner of the Revenue if you operate a retail or wholesale business in the county and need filing details.

Is Appomattox Court House National Historical Park in Appomattox County?

Yes. Appomattox Court House National Historical Park is the central cultural and historical anchor of Appomattox County. The McLean House, restored on its original site within the park, is where General Robert E. Lee surrendered the Army of Northern Virginia to Lieutenant General Ulysses S. Grant on April 9, 1865, effectively ending major Civil War combat in the eastern theater. The park is operated by the National Park Service and sits a few miles northeast of the Town of Appomattox (county seat) on VA-24.

What incorporated towns are in Appomattox County?

Appomattox County has two incorporated towns per DOT TY2025 Table 3: the Town of Appomattox (county seat, the larger town) and Pamplin City (a small cross-county town that straddles the Appomattox/Prince Edward county boundary). Pamplin City appears in DOT Table 3 as two separate rate rows - one for the Appomattox portion (RE +$0.340) and one for the Prince Edward portion (RE +$0.310) - because the town's land is split across two counties.