Bedford County, Virginia Tax Rates

Bedford County Tax Rates - At a Glance

Bedford County Current Tax Rates Summary (TY2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.410	Plus Town of Bedford levy if inside town limits (see overlay table below)
General Personal Property	$2.350	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$1.200	Business tangible personal property classification
Merchants' Capital	$0.000	Bedford County does not levy a Merchants' Capital tax
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 Bedford County and the Town of Bedford.

Real Estate Tax

Rate and Assessment

Bedford County's real estate tax rate was $0.410 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 Bedford County Board of Supervisors. Bedford County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Properties inside the Town of Bedford are subject to a town real estate levy on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside the town pay only the $0.410 county rate.

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

Town of Bedford Overlay

The Town of Bedford assesses its own real estate, personal property, and machinery-and-tools rates on top of the county rate (Virginia DOT TY2025 Local Tax Rates Survey Table 3 - Town Tax Rates). The town rate adds to the county rate inside town limits only.

Town of Bedford Tax Overlay (TY2025 per DOT Table 3, per $100 assessed value)

Town	Real Estate	Tangible Personal Property	Machinery & Tools
Town of Bedford	$0.280	$1.060	$0.000

Total inside Town of Bedford limits equals the county rate ($0.410 RE / $2.350 TPP / $1.200 M&T) plus the town rate above. The Town of Bedford was a Virginia independent city from 1968 until July 1, 2013, when it reverted to town status and rejoined Bedford County. Verify current Town of Bedford rates with the town government before making financial decisions.

Exemptions and Relief Programs

Bedford 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 Bedford 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

Bedford County's general personal property tax rate was $2.350 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Vehicles registered to addresses inside the Town of Bedford are subject to the additional town personal property levy (+$1.060 per $100; see overlay table above). 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 Bedford County may differ from the $2.350 general rate. Contact the Bedford 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. Bedford 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 Bedford County Commissioner of the Revenue or visit bedfordcountyva.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 Bedford County is 5.3%. Bedford 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. The Town of Bedford does not add its own sales tax (towns do not levy sales tax in Virginia).

Bedford 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 jurisdiction: City of Lynchburg (also at 5.3%; independent city geographically adjacent to Bedford County).

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

Bedford City-to-Town Reversion

Bedford has an unusual jurisdictional history in Virginia. From 1968 to July 1, 2013, Bedford was a Virginia independent city - assessing its own real estate, personal property, and sales taxes separately from Bedford County. On July 1, 2013, the City of Bedford reverted to town status by mutual agreement with Bedford County, becoming the Town of Bedford within Bedford County. Bedford is one of only two Virginia jurisdictions to revert from independent city to town in the modern era (the other being South Boston in 1995). Since the reversion, residents inside Town of Bedford limits pay both the Bedford County tax rates and the additional Town of Bedford levy shown in the overlay table above. Residents of Bedford County outside Town of Bedford limits pay only the county rates.

Smith Mountain Lake

Smith Mountain Lake is the largest lake wholly within Virginia and its shoreline crosses the Bedford-Franklin county line. Lakefront and lake-access property on the Bedford County side is assessed and taxed by Bedford County at the Bedford County real estate rate ($0.410 per $100 for tax year 2025 per DOT). Lakefront property on the Franklin County side is taxed separately by Franklin County at its own rate ($0.430 per $100 TY2025 per DOT). Both counties use fair-market-value assessment under Code of Virginia § 58.1-3201. Lakefront parcels typically carry premium assessments compared with non-lake parcels because of waterfront access and amenities; the tax rate is the same as for any other Bedford County (or Franklin County) parcel, but the assessed value is generally higher.