Campbell County, Virginia Tax Rates

Campbell County Tax Rates - At a Glance

Campbell County Current Tax Rates Summary (per official county Tax Rates page)

Tax Type	County Rate (per $100)	Notes
Personal Property / Personal-Use Vehicles (car tax)	$3.95	Cars, trucks, motorcycles - same as the general personal property rate. PPTRA relief applies to the first $10,000.
Motor Homes, Campers, Non-Motorized Recreational Trailers	$3.80	Lower classified personal property rate.
Vehicles for Hire (apportioned)	$3.20	Lower classified personal property rate.
Real Estate / Minerals / Manufactured Homes	$0.45	Assessed at 100% fair market value. Reassessed every 4 years.
Machinery and Tools	$3.20	Published effective rate $0.80.
Merchants' Capital	$0.00	Substituted to Business TPP under Code of Virginia § 58.1-3508.1.
Town of Altavista (RE overlay, on top of county)	+$0.200	Combined real estate inside Altavista $0.65. Town TPP +$2.000, M&T +$2.000.
Town of Brookneal (RE overlay, on top of county)	+$0.170	Combined real estate inside Brookneal $0.62. Town TPP +$1.700, M&T +$1.700.
Meals (prepared food) Tax	4%	Of total cost of prepared food.
Transient Occupancy (lodging) Tax	2%	Of total amount paid for lodging, per room, per night.
Sales Tax	5.3% (4.3% state + 1.0% local) - "Everywhere else" tier

County rates verified directly from the Campbell County official Current Tax Rates, Real Estate Tax, and Personal Property Tax pages (co.campbell.va.us) on 2026-06-02 (Stage 1 WebFetch, high confidence). The Virginia DOT Local Tax Rates Survey tax year 2025 corroborates the county levies (RE $0.450 / TPP $3.950 / M&T $3.200 / MC $0.000) and the Altavista and Brookneal town overlays (Table 3). Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Campbell County taxes personal-use vehicles at the general personal property rate of $3.95 per $100 of assessed value. Unlike some neighboring localities that adopt a separate lower rate for PPTRA-eligible cars, Campbell does not publish a vehicle-specific rate - cars, trucks, and motorcycles are taxed at the same $3.95 as general tangible personal property. The county does publish two lower classified rates: $3.80 for motor homes, campers, and other non-motorized pull-behind recreational trailers, and $3.20 for vehicles for hire (apportioned).

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) under Code of Virginia § 58.1-3524. Campbell County's official page states that the tax on the first $10,000 of value of personal cars, motorcycles, and pickup or panel trucks under 7,501 pounds is reduced under the Act. This $10,000 cap is lower than the $20,000 cap used by most Virginia localities, so a larger share of a higher-value vehicle's assessment is taxed at the full rate. The annual relief percentage is set during the budget cycle and is not published on the county Tax Rates page - confirm the current-year PPTRA percentage with the Commissioner of the Revenue at 434-332-9518.

How the Car Tax Is Calculated

Virginia counties value personal property using a recognized pricing guide under Code of Virginia § 58.1-3503; the specific guide and assessment ratio Campbell uses are not published on the county Tax Rates page (confirm with the Commissioner of the Revenue). Once the assessment is set, the tax is computed at $3.95 per $100. For example, a vehicle assessed at $10,000 produces a tax before relief of $10,000 × 3.95% = $395.00; PPTRA relief is then applied to the tax on the first $10,000 of assessed value at the current-year relief percentage. Because Campbell does not prorate, a vehicle with situs in the county on January 1 is taxed for the full year.

Source: Campbell County Commissioner of the Revenue - Personal Property Tax (co.campbell.va.us) and Current Tax Rates. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide.

Real Estate Tax

Rate and Assessment

Campbell County's real estate tax rate is $0.45 per $100 of assessed value, as published on the county Real Estate Tax page; this matches the Virginia DOT Local Tax Rates Survey tax year 2025. The same $0.45 rate applies to minerals, Public Service Utilities real estate, and manufactured homes. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201, and Campbell County performs a comprehensive mass appraisal of real property every four years.

Town Overlays

Campbell County's two incorporated towns levy their own real estate tax on top of the county rate, per the Virginia DOT Local Tax Rates Survey (Table 3):

• Town of Altavista - real estate +$0.200 (combined $0.65), town tangible personal property +$2.000, town Machinery and Tools +$2.000.
• Town of Brookneal - real estate +$0.170 (combined $0.62), town tangible personal property +$1.700, town Machinery and Tools +$1.700.

The county seat, Rustburg, is an unincorporated community, so it carries no town overlay - the county rate applies. Parcels outside Altavista and Brookneal pay only the $0.45 county real estate rate.

Due Dates

Campbell County bills real estate and personal property taxes twice a year, with the first payment due June 5 and the second due December 5, per the Campbell County Treasurer's Office. The late-payment penalty required by the Virginia State Code is 10% or $10, whichever is greater, but not to exceed the amount of the tax, and the Treasurer is required to collect interest at an annual rate of 10% until payment in full is received. Confirm specifics with the Treasurer at 434-332-9590.

Exemptions and Relief Programs

Campbell County offers real estate tax relief for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the Board of Supervisors. 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 Campbell County Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Campbell County - Real Estate Tax page (direct verification, June 2026). Virginia DOT Local Tax Rates Survey tax year 2025 used for the Altavista and Brookneal town overlays (Table 3).

Machinery, Tools, and Business Property

Campbell County levies Machinery and Tools at $3.20 per $100 of assessed value, with a published effective rate of $0.80 (the difference reflects the assessment ratio applied to machinery and tools). The county does NOT levy a Merchants' Capital tax; it follows the standard Code of Virginia § 58.1-3508.1 substitution of Business Tangible Personal Property for Merchants' Capital. Inside the towns of Altavista and Brookneal, the town Machinery and Tools overlays (+$2.000 and +$1.700 respectively) apply on top of the county rate.

Source: Campbell County Current Tax Rates (co.campbell.va.us/349/Current-Tax-Rates) - direct verification, June 2026.

Sales Tax

Rate and Composition

The combined sales tax rate in Campbell County is 5.3%. Campbell falls in Virginia's baseline 5.3% "Everywhere else" tier - it is not part of any regional transportation district (such as Central Virginia or Hampton Roads) or the 6.3% additional-local-option group, per the Virginia Department of Taxation. This is a notable contrast with Campbell's Southside neighbors: Pittsylvania, Halifax, and Charlotte counties are all in the 6.3% group, so a shopper in Campbell pays a full percentage point less.

Campbell County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate. The same 5.3% applies in neighboring Lynchburg, Bedford, Amherst, and Appomattox.

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

Geography and Context: Lynchburg Metro, Rustburg, Altavista, and Brookneal

Campbell County sits in the heart of the Lynchburg metropolitan area in central Virginia, wrapping around the south and east of the independent City of Lynchburg. The county was formed in 1782 from Bedford County and was named for General William Campbell, a Revolutionary War hero of the Battle of Kings Mountain. The county seat is Rustburg, an unincorporated community; the two incorporated towns are Altavista (on the Roanoke/Staunton River, a small manufacturing town) and Brookneal (a historic tobacco town in the southern county near Patrick Henry's Red Hill).

Major county features include U.S. Route 29 and U.S. Route 460 as primary corridors, the Roanoke (Staunton) River along the southern edge, and a manufacturing and agricultural economy anchored by Altavista. Campbell's residential growth is closely tied to the Lynchburg job market, including Liberty University and Centra Health just over the line in the city.

Adjacent jurisdictions: City of Lynchburg (live; north and west, the county wraps it), Bedford County (live; west), Amherst County (live; north across the James River), Appomattox County (live; east), Charlotte County (live; southeast), Pittsylvania County (live; south), Halifax County (live; south).

Lynchburg Cluster Context

Campbell County completes the live Lynchburg metro cluster on CountyTaxTools. The City of Lynchburg (5.3% sales, RE $0.89) is geographically surrounded by Campbell to the south and east and Bedford County (5.3%, RE $0.41) to the west, with Amherst County (5.3%, RE $0.61) to the north across the James River. Campbell's standout features within this cluster are (1) the LOW $0.45 county real estate rate - one of the lowest among Campbell's immediate neighbors, (2) the relatively high $3.95 general personal property rate that also applies to cars (no separate lower vehicle rate), and (3) the distinctive PPTRA cap of the first $10,000 rather than the more common first $20,000. Note the sales-tax boundary: Campbell is 5.3%, but its southern neighbors Pittsylvania, Halifax, and Charlotte are all 6.3%.