Brunswick County, Virginia Tax Rates

Brunswick County's real estate tax rate is $0.50 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 $3.75 per $100 and Machinery and Tools is $3.40 per $100 (one of the higher M&T rates among rural Virginia counties); Brunswick does not levy a merchants' capital tax. Combined sales tax is 5.3% (the statewide "Everywhere else" rate) - despite being a Southside county, Brunswick is not in the 6.3% Southside regional sales tax group. Real estate and personal property taxes are due December 5, per the county Treasurer. Brunswick is a Southside Virginia county on the North Carolina border; the county seat is Lawrenceville, and the county also includes the towns of Alberta and Brodnax and part of Lake Gaston. Verify current adopted rates with Brunswick County before making financial decisions.

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

Key Takeaways

  • County real estate tax rate: $0.50 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): $3.75 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: $3.40 per $100 (notably high for a rural county). Brunswick does not levy a merchants' capital tax ($0.00).
  • Due dates: real estate and personal property are due December 5, per the county Treasurer. Personal property is assessed as of January 1. The exact penalty and interest terms are pending confirmation (Virginia localities commonly apply a 10% penalty and 10% annual interest under Code of Virginia § 58.1-3916).
  • 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 - despite being a Southside county, Brunswick is not in the 6.3% Southside regional sales tax group and has no regional transportation add-on.
  • Town overlays: parcels inside Brodnax pay +$0.370 per $100 (shared with Mecklenburg County), Alberta +$0.350 per $100, and Lawrenceville (county seat) +$0.280 per $100 real estate, on top of the county rate (per Virginia DOT Table 3).
  • Adjacent live jurisdiction pages: Mecklenburg County (west, 5.3%), Lunenburg County (northwest, 5.3%), Nottoway County (north, 5.3%), Dinwiddie County (east, 5.3%).

Brunswick County Tax Rates - At a Glance

Brunswick County 2025 Tax Rates Summary (Virginia DOT Local Tax Rates Survey TY2025; due dates per the county Treasurer)
Tax Type County Rate (per $100) Notes
Real Estate $0.50 Virginia DOT TY2025. Assessed at 100% fair market value.
Tangible Personal Property (general) $3.75 General TPP rate (Virginia DOT TY2025). Personal-use vehicles may be a separate class - confirm with the Commissioner.
Machinery and Tools $3.40 Per Virginia DOT TY2025. Notably high for a rural county.
Merchants' Capital $0.00 Brunswick does not levy a merchants' capital tax (substitutes Business Tangible Personal Property).
Town of Brodnax (RE overlay, on top of county) +$0.370 Combined real estate inside Brodnax $0.870. Town shared with Mecklenburg County; town TPP +$2.200.
Town of Alberta (RE overlay, on top of county) +$0.350 Combined real estate inside Alberta $0.850. Town TPP $1.900, M&T $1.900.
Town of Lawrenceville (RE overlay, on top of county) +$0.280 County seat. Combined real estate inside Lawrenceville $0.780. Town TPP $1.800, M&T $1.800.
Sales Tax 5.3% (4.3% state + 1.0% local) - "Everywhere else" tier

The real estate rate ($0.50), general tangible personal property rate ($3.75), and Machinery and Tools ($3.40) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1, County Levies); the town overlays are from Table 3. The December 5 due date and the January 1 assessment date are corroborated against the Brunswick County Treasurer's published tax information (brunswickco.com). The county's online tax pages are protected by a bot-verification service that returned an access error to our automated tools in June 2026, so the exact late-payment penalty and interest terms, 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 (228 N. Main Street, Lawrenceville VA 23868; 434-848-3107). Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Brunswick County's general tangible personal property rate is $3.75 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Per the county Treasurer, 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 Brunswick is pending confirmation with the Commissioner of the Revenue.

Assessment Method

Personal property in Brunswick 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 Brunswick 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 Brunswick is not published on the accessed county pages - confirm it with the Commissioner of the Revenue.

Source: Virginia DOT Local Tax Rates Survey TY2025 (general TPP $3.750) and the Brunswick County Treasurer (brunswickco.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

Brunswick County's real estate tax rate is $0.50 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 (consistent with the county's published effective real estate tax rate of roughly 0.50% of value). 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.

Town Overlays: Lawrenceville, Alberta, and Brodnax

Brunswick County has three incorporated towns, each levying its own real estate tax on top of the county rate, per the Virginia DOT Local Tax Rates Survey Table 3: the Town of Brodnax at +$0.370 per $100 (combined $0.870; Brodnax straddles the Brunswick / Mecklenburg county line), the Town of Alberta at +$0.350 per $100 (combined $0.850), and the Town of Lawrenceville - the county seat - at +$0.280 per $100 (combined $0.780). Parcels outside the towns pay only the $0.50 county real estate rate.

Due Dates, Penalty, and Interest

Brunswick County collects real estate and personal property tax due December 5, per the county Treasurer. Personal property is assessed as of January 1 each year. The exact late-payment penalty and interest terms are pending direct confirmation; under Code of Virginia § 58.1-3916, Virginia localities commonly apply a 10% penalty and 10% annual interest on unpaid balances.

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 Brunswick 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, Table 3 town overlays) and the Brunswick County Treasurer (brunswickco.com), corroborated June 2026. The reassessment cycle, penalty/interest terms, and PPTRA percentage are pending direct confirmation.

Machinery, Tools, and Business Property

Brunswick County levies Machinery and Tools at $3.40 per $100, per the Virginia DOT Local Tax Rates Survey tax year 2025 - a relatively high M&T rate compared with most rural Virginia counties. Brunswick 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) - Brunswick County RE $0.500, TPP $3.750, M&T $3.400, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Brunswick County is 5.3%. Brunswick falls in Virginia's baseline 5.3% "Everywhere else" tier, per the Virginia Department of Taxation. Despite being a Southside county, Brunswick is not part of the 6.3% Southside regional sales tax group (which covers Charlotte, Gloucester, Halifax, Henry, Northampton, Patrick, and Pittsylvania counties, plus Danville) and has no regional transportation add-on.

Brunswick 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: Lawrenceville, Lake Gaston, and the US-58 Corridor

Brunswick County sits in Southside Virginia on the North Carolina border, traversed by US-58 and Interstate 85. The county was formed in 1720 and its county seat is Lawrenceville, long the home of Saint Paul's College. The county also includes the towns of Alberta and Brodnax (the latter shared with Mecklenburg County), and part of Lake Gaston, a major recreation and second-home reservoir shared with Mecklenburg County and North Carolina. Brunswick is also widely credited as a birthplace of Brunswick stew.

Adjacent jurisdictions: Mecklenburg County (live; west, 5.3% sales), Lunenburg County (live; northwest, 5.3%), Nottoway County (live; north, 5.3%), and Dinwiddie County (live; east, 5.3%), and Greensville County (live; southeast, 5.3%), with North Carolina to the south.

Southside Cluster Context

Brunswick County extends the live Southside Virginia ring on CountyTaxTools, filling the gap between live Mecklenburg to the west and live Dinwiddie to the east, below live Lunenburg and Nottoway. Brunswick's distinguishing features within this cluster are its Lake Gaston shoreline and second-home tax base, its three incorporated towns (one shared with Mecklenburg), and its notably high $3.40 Machinery and Tools rate.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. For Brunswick County, use the $3.75/$100 general personal property rate and apply PPTRA relief on a qualifying vehicle valued $20,000 or less.

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Virginia Property Tax Calculator

Estimate your Brunswick County annual real estate tax at the $0.50/$100 county rate. Add the town overlay inside Lawrenceville, Alberta, or Brodnax.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in Brunswick County at the 5.3% rate (4.3% state + 1.0% local).

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Other Virginia Jurisdictions

Brunswick County extends the Southside Virginia ring. Compare nearby live jurisdictions:

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

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 Brunswick County in Table 1 (County Levies): RE $0.500, TPP $3.750, M&T $3.400, Merchants' Capital $0.000. Table 3 town overlays: Brodnax (RE +$0.370, shared with Mecklenburg), Alberta (RE +$0.350), Lawrenceville (RE +$0.280). No Table 4 county district.
    tax.virginia.gov/local-tax-rates
  • Brunswick County - Commissioner of the Revenue / Treasurer
    Official source for the December 5 due date and the January 1 personal-property assessment date. Commissioner of the Revenue, 228 N. Main Street, Lawrenceville VA 23868; 434-848-3107. The county's online tax pages are protected by a bot-verification service that returned an access error to our automated tools in June 2026; the exact penalty/interest terms, the current-year PPTRA percentage, any separate personal-use vehicle rate, and the reassessment cycle are pending direct confirmation.
    brunswickco.com - Brunswick County, Virginia
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region. Brunswick County is in the 5.3% "Everywhere else" tier (not in the 6.3% Southside regional group; 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 ($0.50), general tangible personal property rate ($3.75), Machinery and Tools ($3.40), and the Lawrenceville, Alberta, and Brodnax town overlays are from the Virginia DOT Local Tax Rates Survey tax year 2025 (high confidence statewide canonical source). The December 5 due date and the January 1 assessment date are corroborated against the Brunswick County Treasurer's published tax information. Sales tax verified at the Virginia Department of Taxation. The county's online tax pages are protected by a bot-verification service that returned an access error to our automated tools in June 2026, so the exact penalty/interest terms, 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 Brunswick County before making financial decisions. Data last verified: June 2026.

Frequently Asked Questions

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

Brunswick County's real estate tax rate is $0.50 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 due December 5. Inside the towns of Brodnax (+$0.370), Alberta (+$0.350), or Lawrenceville (+$0.280), an additional town real estate levy applies.

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

Brunswick County's general tangible personal property rate is $3.75 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 Brunswick County, VA?

The combined sales tax rate in Brunswick County is 5.3%: 4.3% state + 1.0% standard local. Despite being a Southside county, Brunswick is not part of the 6.3% Southside regional sales tax group and has no regional transportation add-on.

When are Brunswick County, VA taxes due?

Brunswick County real estate and personal property taxes are due December 5, per the county Treasurer. Personal property is assessed as of January 1 each year. The exact penalty and interest terms are pending confirmation; under Code of Virginia § 58.1-3916, Virginia localities commonly apply a 10% penalty and 10% annual interest.

Which towns in Brunswick County, VA add a local tax?

Brunswick County has three incorporated towns that levy their own real estate tax on top of the county rate: Brodnax (+$0.370, shared with Mecklenburg County), Alberta (+$0.350), and Lawrenceville (+$0.280 per $100, the county seat), per the Virginia DOT Local Tax Rates Survey tax year 2025. Parcels outside the towns pay only the $0.50 county real estate rate.