Charles City County, Virginia Tax Rates

Charles City County Tax Rates - At a Glance

Charles City County Tax Rates Summary (rates confirmed on the county Commissioner of the Revenue page, FY 2025-2026, matching the Virginia Department of Taxation TY2025 survey)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.69	100% fair market value. Due June 5 and December 5.
Personal Property (vehicles)	$3.75	Autos, trucks, motorcycles. Due December 5.
Mobile Homes	$0.72	Taxed separately from real estate.
Machinery & Tools	$3.00	Common carrier also $3.00.
Merchants' Capital	$2.80	Levied (many counties do not).
Sales Tax	6.0% (4.3% state + 1.0% local + 0.7% Central Virginia regional)

The real estate ($0.69), tangible personal property / vehicle ($3.75), mobile home ($0.72), machinery and tools ($3.00), merchants' capital ($2.80), and common carrier ($3.00) figures are confirmed on the Charles City County Commissioner of the Revenue page for fiscal year 2025-2026, and the four nominal rates (real estate, personal property, machinery and tools, merchants' capital) match the Virginia Department of Taxation TY2025 Local Tax Rates survey exactly. The June 5 and December 5 real estate due dates and the December 5 personal property due date are confirmed on the county Treasurer page. The PPTRA percentage, the vehicle assessment method, the reassessment cycle, the late-payment penalty and interest, the business filing deadline, and the elderly, disabled, and disabled-veteran relief thresholds are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Charles City County taxes tangible personal property - including automobiles, trucks, and motorcycles - at $3.75 per $100 of assessed value, confirmed on the county Commissioner of the Revenue page for fiscal year 2025-2026 and matching the Virginia Department of Taxation TY2025 survey. The Commissioner of the Revenue, Candice Jones, assesses all personal property in the county. Charles City uses a "file by exception" system for personal property: once a taxpayer is on the rolls, an annual return is generally not required unless ownership or vehicles change.

Due Date and Relief

Personal property tax is due December 5. Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) credit under Code of Virginia § 58.1-3524 on the first $20,000 of value; the specific relief percentage, the vehicle assessment method, the proration policy, and any late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue at (804) 652-2161.

Source: Charles City County Commissioner of the Revenue and Treasurer pages (charlescityva.us), verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage, vehicle assessment method, and proration policy are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Charles City County's real estate tax rate is $0.69 per $100 of assessed value for fiscal year 2025-2026, confirmed on the county Commissioner of the Revenue page and matching the Virginia Department of Taxation TY2025 survey exactly. Mobile homes are taxed separately at $0.72 per $100. Virginia law requires real estate to be assessed at 100% of fair market value. The Board of Supervisors sets the tax rate each year during the budget process; the general reassessment cycle is pending direct confirmation.

Due Date and Payment

Real estate tax is billed in two installments and is due June 5 and December 5. Payments are made to the Charles City County Treasurer, Kourtney Brown, whose office is at 10900 Courthouse Road. Online payment is available through ACI Payments using jurisdiction code 1081 (or by phone at 833-398-6729). The Commissioner of the Revenue's office, at 10780 Courthouse Road, handles assessments and exemptions and can be reached at (804) 652-2161.

Exemptions and Relief Programs

Charles City County administers real estate tax relief for the elderly and disabled and disabled-veteran relief. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected permanently and totally disabled is exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse. The specific income and net-worth thresholds for the elderly and disabled program are pending direct confirmation with the Commissioner of the Revenue.

Source: Charles City County Commissioner of the Revenue and Treasurer pages (charlescityva.us), verified June 2026. The reassessment cycle and the elderly, disabled, and disabled-veteran relief income and asset thresholds are pending direct confirmation.

Machinery, Tools, and Merchants' Capital

Charles City County levies a machinery and tools tax of $3.00 per $100 and a merchants' capital tax of $2.80 per $100, both confirmed on the county Commissioner of the Revenue page and matching the Virginia Department of Taxation TY2025 survey. A common carrier rate of $3.00 also applies. The merchants' capital tax is significant because many Virginia counties report a $0.00 merchants' capital rate; Charles City actively levies it, so retailers and wholesalers holding inventory in the county should plan for it. The business tangible personal property filing deadline is pending direct confirmation.

Source: Charles City County Commissioner of the Revenue page (charlescityva.us), FY 2025-2026; cross-checked against the Virginia Department of Taxation TY2025 Local Tax Rates survey (machinery and tools $3.00, merchants' capital $2.80).

Sales Tax

Rate and Composition

The combined sales tax rate in Charles City County is 6.0%: the 4.3% Virginia state rate, the 1.0% standard local rate, and the 0.7% Central Virginia regional rate. Charles City County is part of the Central Virginia region for sales tax, grouped with Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and the City of Richmond, per the Virginia Department of Taxation. This is worth confirming: although Charles City is a small rural county, it does not charge the 5.3% statewide minimum that most rural counties do - it charges 6.0% because it is a Greater Richmond county.

Charles City County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Central Virginia regional rate	0.7%
Combined rate	6.0%

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)

Charles City and Greater Richmond

Charles City County's seat is the unincorporated village of Charles City, near the county courthouse on Route 5 between Richmond and Williamsburg. The county is among the oldest in the United States, dating to 1634, and is home to the historic Berkeley and Shirley James River plantations. Charles City sits on the north bank of the James River, bordered by Henrico County and New Kent County to the north and northeast, James City County to the east, and - across the James River - Chesterfield County, the City of Hopewell in Prince George County, and Surry County to the south.

How Charles City County Compares Across Virginia

Charles City County's $0.69 real estate rate is the 60th-lowest of the 129 Virginia jurisdictions on CountyTaxTools, below the statewide median of $0.705. Its $3.75 vehicle personal property rate is the 74th-lowest of 129. Statewide, real estate rates run from $0.33 (Lunenburg County) to $1.405 (Manassas Park) and vehicle rates from $1.55 to $9 per $100. See the full Virginia property tax comparison and car tax comparison.