Why is the county seat called Charlotte Court House and what is 'Charlotte C.H.' on tax documents?

Charlotte Court House is the official name of the Town of Charlotte Court House, the Charlotte County seat. Several Virginia counties have a county seat town named for the county itself with 'Court House' or its abbreviation 'C.H.' appended to distinguish the town from the county. The Virginia Department of Taxation uses 'Charlotte C.H.' in its DOT Table 3 (Town Tax Rates) survey - 'C.H.' is the standard abbreviation. Other Virginia examples include King William Court House, Powhatan Court House, and Buckingham Court House (though Buckingham's county seat is unincorporated). Charlotte County was named for British Queen Charlotte (1744-1818), wife of King George III - the county was created in 1764.

Charlotte County, Virginia Tax Rates

Q: What is the Charlotte County property tax rate?

Charlotte County's countywide real estate tax rate was $0.620 per $100 of assessed value for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. Inside the county's four incorporated towns, a town real estate overlay applies on top: Charlotte Court House (county seat) +$0.110 for a combined $0.730; Drakes Branch +$0.260 ($0.880 combined); Keysville +$0.120 ($0.740 combined); Phenix +$0.060 ($0.680 combined). Verify the current adopted rate with Charlotte County before making financial decisions.

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

Charlotte County's general personal property tax rate was $3.460 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The DOT survey notes that vehicles may be classified as a separate property 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 Charlotte 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 Charlotte County?

The combined sales tax rate in Charlotte County is 5.3%: 4.3% Virginia state rate + 1.0% local rate. Charlotte 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.

Q: Why is Charlotte County's Merchants' Capital tax so high?

Charlotte County levies a Merchants' Capital tax of $3.200 per $100 of assessed value for tax year 2025 per Virginia DOT - one of the highest county MC rates in Virginia (only Dickenson at $10.500 and Tazewell at $4.300 exceed it among published counties). Charlotte never elected to substitute Business Tangible Personal Property tax for Merchants' Capital under Code of Virginia s. 58.1-3508.1, so it retained the historical Merchants' Capital framework. Unusually, ALL FOUR incorporated towns in Charlotte County also levy nonzero Merchants' Capital overlays on top of the county rate (Charlotte Court House +$1.000, Drakes Branch +$1.100, Keysville +$0.600, Phenix +$0.500) - a rare configuration in Virginia. Contact the Charlotte County Commissioner of the Revenue if you operate a retail or wholesale business in the county and need filing requirements.

Q: What incorporated towns are in Charlotte County?

Charlotte County has four incorporated towns per the Virginia DOT TY2025 Table 3: Charlotte Court House (the county seat, abbreviated 'Charlotte C.H.' in the DOT survey), Drakes Branch, Keysville, and Phenix. All four towns add a real estate overlay, a tangible personal property overlay, a machinery and tools overlay, and a Merchants' Capital overlay on top of the county rate. Communities including Brookneal (which spans the Charlotte/Campbell county line - the portion in Charlotte County), Wylliesburg, Saxe, Aspen, Cullen, and Red Oak are unincorporated and pay only the Charlotte County rate.

Q: Is the Patrick Henry National Memorial in Charlotte County?

Yes. The Red Hill Patrick Henry National Memorial is located in southern Charlotte County near Brookneal. Red Hill was the last home and burial place of Patrick Henry (1736-1799), the Founding Father best known for his "Give me liberty, or give me death!" speech of March 23, 1775. Henry lived at Red Hill from 1794 until his death in 1799. The site is privately operated by the Patrick Henry Memorial Foundation as a museum and historic site.

Charlotte County's real estate tax rate was $0.620 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.460 per $100, the Machinery and Tools rate was $3.000 per $100, and the Merchants' Capital rate was $3.200 per $100 - one of the highest county MC rates in Virginia. All four of Charlotte's incorporated towns also apply nonzero Merchants' Capital overlays on top of the county rate, a rare configuration. Combined sales tax is 5.3%. Charlotte is a southern Piedmont county; the county seat is the Town of Charlotte Court House (abbreviated "Charlotte C.H." in the DOT survey). Patrick Henry's final home, Red Hill, is in the southern county. Verify current adopted rates with Charlotte County before making financial decisions.

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

Key Takeaways

County real estate tax rate: $0.620 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
Four incorporated towns: Charlotte Court House (county seat), Drakes Branch, Keysville, and Phenix. The Town of Charlotte Court House appears in DOT Table 3 as "Charlotte C.H." - the DOT's standard abbreviation. Combined real estate inside Charlotte Court House town: $0.730/$100.
No Charlotte County district levies appear in Virginia DOT TY2025 Table 4. Properties countywide pay only the county rate (plus the applicable town overlay where the property is inside one of the four towns).
General personal property tax rate: $3.460 per $100 (TY2025 per DOT). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Charlotte 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 Charlotte County Commissioner of the Revenue for the current-year rate.
Sales tax: 5.3% - Charlotte County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
County Machinery and Tools tax: $3.000 per $100 (TY2025 per DOT). Charlotte's M&T at $3.000 is relatively close to the TPP at $3.460 - a tighter ratio than the typical Virginia county.
County Merchants' Capital tax: $3.200 per $100 (TY2025 per DOT) - one of the highest in Virginia. Only Dickenson ($10.500) and Tazewell ($4.300) exceed Charlotte's MC rate among published counties. Charlotte retained the historical Merchants' Capital framework rather than substituting Business TPP under § 58.1-3508.1. All four incorporated towns also levy nonzero MC overlays on top of the county rate (rare).
Adjacent live county pages: Halifax County (south - Dan River / NC border), Appomattox County (north - Appomattox Court House NHP), and Pittsylvania County (west - largest VA county by land area).
The Red Hill Patrick Henry National Memorial is in southern Charlotte County near Brookneal - Patrick Henry's last home and burial place. Henry lived at Red Hill from 1794 until his death in 1799.
Charlotte County is named for British Queen Charlotte (1744-1818, wife of King George III), the namesake of Charlotte, North Carolina and many other places. The county was created in 1764, only 20 years after Charlotte's birth.
Property and vehicle tax due dates: verify current dates with Charlotte County. Due dates vary by locality in Virginia.

Charlotte County Tax Rates - At a Glance

Charlotte County Current Tax Rates Summary (TY2025)
Tax Type	County Rate (per $100)	Notes
Real Estate	$0.620	Town overlays apply in all four towns; combined ranges from $0.680 (Phenix) to $0.880 (Drakes Branch)
General Personal Property	$3.460	Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue
Machinery and Tools	$3.000	Relatively close to TPP - tighter ratio than the typical VA county
Merchants' Capital	$3.200	One of the highest in VA. All four towns also apply nonzero MC overlays
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 Charlotte County.

Real Estate Tax

Rate and Assessment

Charlotte County's real estate tax rate was $0.620 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 Charlotte County Board of Supervisors. Charlotte County uses fair-market-value assessment under Code of Virginia § 58.1-3201.

Outside the four towns, properties pay only the $0.620 county rate. Inside any of the four incorporated towns, the Virginia DOT TY2025 Table 3 lists a town real estate overlay on top of the county rate. The combined real estate rate varies from $0.680/$100 (inside Phenix) to $0.880/$100 (inside Drakes Branch). Charlotte 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 charlottecountyva.gov or by contacting the Charlotte County Commissioner of the Revenue.

Incorporated Town Overlays

Four incorporated towns are inside Charlotte County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). Each town adds its own real estate, tangible personal property, machinery and tools, and merchants' capital overlay on top of the Charlotte County rate. Unusually, all four towns apply a nonzero Merchants' Capital overlay on top of an already-high county MC rate - a rare configuration in Virginia.

Charlotte County Town Tax Overlays (TY2025 per DOT Table 3, per $100 assessed value)
Town	Real Estate	Tangible Personal Property	Machinery & Tools	Merchants' Capital
Charlotte Court House (county seat, "Charlotte C.H." in DOT)	$0.110	$0.500	$1.000	$1.000
Drakes Branch	$0.260	$0.370	$0.370	$1.100
Keysville	$0.120	$0.600	$0.600	$0.600
Phenix	$0.060	$0.170	$0.500	$0.500

Combined real estate rate inside Charlotte Court House: $0.620 + $0.110 = $0.730/$100. Inside Drakes Branch: $0.620 + $0.260 = $0.880/$100. Inside Keysville: $0.620 + $0.120 = $0.740/$100. Inside Phenix: $0.620 + $0.060 = $0.680/$100. Outside all four towns, only the county rates apply. Verify current town rates with each town government before making financial decisions.

Exemptions and Relief Programs

Charlotte 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 Charlotte 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

Charlotte County's general personal property tax rate was $3.460 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Inside each of the four incorporated towns, a town TPP overlay applies on top of the county rate. 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 Charlotte County may differ from the $3.460 general rate. Contact the Charlotte 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. Charlotte 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 Charlotte County Commissioner of the Revenue or visit charlottecountyva.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 (One of the Highest in Virginia)

Charlotte County levies a Merchants' Capital tax of $3.200 per $100 of assessed value for tax year 2025 per Virginia DOT. This is one of the highest county MC rates in Virginia - only Dickenson ($10.500) and Tazewell ($4.300) exceed it among published counties. 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. Charlotte never elected the substitution and retains the original Merchants' Capital framework.

All four incorporated towns also apply nonzero Merchants' Capital overlays on top of the county rate: Charlotte Court House +$1.000 (combined $4.200), Drakes Branch +$1.100 (combined $4.300), Keysville +$0.600 (combined $3.800), and Phenix +$0.500 (combined $3.700). This is unusual in Virginia: most towns even in MC-levying counties (Hillsville in Carroll, the towns in Floyd, the Pamplin City towns in Appomattox) apply $0.000 MC overlay. Only a small number of Virginia towns add a Merchants' Capital overlay on top of the county's MC rate.

If you operate a business in Charlotte County selling tangible personal property at retail or wholesale, contact the Charlotte 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. If your business is located inside one of the four Charlotte County towns, both county and town MC apply on top of each other.

Source: Virginia DOT Local Tax Rates Survey TY2025 Table 1 and Table 3 (pdfplumber extraction).

Sales Tax

Rate and Composition

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

Charlotte 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: Halifax County (south), Appomattox County (north), and Pittsylvania County (west).

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

Geography and Context: Southern Piedmont

Charlotte County sits in the southern Piedmont region of Virginia, named for British Queen Charlotte (1744-1818), wife of King George III. The county was created in 1764, only 20 years after Charlotte's birth - one of several Virginia counties created during the colonial era under British royal naming conventions. The county seat, the Town of Charlotte Court House, takes its name from the county's historic colonial courthouse (the "Court House" suffix is shared by other Virginia county-seat towns including King William Court House and Powhatan Court House). The Virginia DOT survey abbreviates the town as "Charlotte C.H." in DOT Table 3.

The county's defining cultural anchor is the Red Hill Patrick Henry National Memorial in the southern county near Brookneal - Patrick Henry's last home and burial place. Henry, the Founding Father best known for his "Give me liberty, or give me death!" speech of March 23, 1775, lived at Red Hill from 1794 until his death in 1799. The site is privately operated by the Patrick Henry Memorial Foundation as a museum and historic site. The Staunton River Battlefield State Park straddles the southern county boundary and commemorates the June 25, 1864 Civil War engagement at Staunton River Bridge - a delaying action by Confederate home guards against Union cavalry under Brigadier General James H. Wilson during the larger Wilson-Kautz Raid.

Charlotte County is historically tobacco country (part of the dark-fired tobacco belt) and remains heavily agricultural. The Town of Brookneal straddles the Charlotte/Campbell county line - the DOT survey lists Brookneal under Campbell County, where the larger portion of the town lies.

Disambiguation: Charlotte County, Virginia is NOT the same as Charlotte, North Carolina (the city in Mecklenburg County NC). Both are named for the same Queen Charlotte but they are entirely separate jurisdictions in different states.

Adjacent jurisdictions: Halifax County (live; south - Dan River / NC border, contains the former independent city South Boston), Appomattox County (live; north - Appomattox Court House NHP), Pittsylvania County (live; west - largest VA county by land area), unbuilt Campbell County (northwest - contains Lynchburg City which is live), Prince Edward County (live 2026-05-21; northeast), unbuilt Lunenburg County (east), and unbuilt Mecklenburg County (southeast).

Southern Piedmont Cluster Context

Charlotte County fills the last remaining unbuilt county inside the triangle formed by live Appomattox, Pittsylvania, and Halifax. Tonight's batch (Pulaski + Charlotte) extends two distinct live clusters: Pulaski opens the New River Valley sub-region of southwestern Virginia, while Charlotte completes the central-southern Virginia cluster (Lynchburg / Appomattox / Pittsylvania / Halifax). Charlotte's $0.620 county RE rate is in the mid-range for the southern Piedmont (Halifax $0.500, Pittsylvania $0.560, Appomattox $0.630, Buckingham $0.600). What stands out about Charlotte is the rate stack on business taxes: a $3.460 TPP, a $3.000 M&T (with the TPP/M&T ratio tighter than most Virginia counties), and the rare $3.200 Merchants' Capital - then four town overlays each adding their own nonzero MC on top. Among the southern Virginia counties live on the site, Charlotte is the most active Merchants' Capital jurisdiction by a wide margin.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: the Charlotte County personal use vehicle rate may differ from the $3.460 general TPP rate published by DOT - confirm with the county before relying on the estimate.

Live

Virginia Property Tax Calculator

Estimate your Charlotte County annual real estate tax based on assessed value. Inside one of the four towns, add the applicable town overlay ($0.060 to $0.260 per $100).

Live

Virginia Sales Tax Calculator

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

Live

Other Virginia Jurisdictions

Charlotte County is in the southern Piedmont of Virginia. Compare adjacent live jurisdictions:

Halifax County (adjacent south - Dan River / NC border, contains former independent city South Boston)
Appomattox County (adjacent north - Appomattox Court House NHP)
Pittsylvania County (adjacent west - largest VA county by land area)
Pulaski County (same publish sequence - New River Valley southwestern VA)
City of Lynchburg (two-hop northwest via Appomattox + Campbell)

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

Official Sources

Charlotte County - Official Website
Official source for Charlotte County real estate tax rates, vehicle personal property tax rates, Merchants' Capital tax requirements, PPTRA relief percentages, and payment schedules.
charlottecountyva.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 Charlotte County in Table 1 (County Levies) and all four towns (Charlotte C.H., Drakes Branch, Keysville, Phenix) in Table 3 (Town Tax Rates). Charlotte 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 Charlotte) 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

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

Frequently Asked Questions

What is the Charlotte County property tax rate?

Charlotte County's countywide real estate tax rate was $0.620 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Inside the four incorporated towns, an overlay applies: Charlotte Court House +$0.110 ($0.730 combined), Drakes Branch +$0.260 ($0.880), Keysville +$0.120 ($0.740), Phenix +$0.060 ($0.680). Verify the current adopted rate at charlottecountyva.gov.

What is the Charlotte County vehicle personal property tax rate?

Charlotte County's general personal property rate was $3.460 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. 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 Charlotte County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Charlotte County?

The combined sales tax rate in Charlotte County is 5.3% (4.3% Virginia state + 1.0% local). Charlotte County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.

Why is Charlotte County's Merchants' Capital tax so high?

Charlotte County levies Merchants' Capital at $3.200 per $100 (TY2025 per DOT) - one of the highest county MC rates in Virginia. Charlotte retained the historical Merchants' Capital framework rather than substituting Business TPP under Code of Virginia § 58.1-3508.1. Unusually, all four incorporated towns in the county also levy nonzero MC overlays on top of the county rate (Charlotte Court House +$1.000, Drakes Branch +$1.100, Keysville +$0.600, Phenix +$0.500). Contact the Commissioner of the Revenue for filing requirements.

What incorporated towns are in Charlotte County?

Charlotte County has four incorporated towns: Charlotte Court House (county seat, "Charlotte C.H." in the DOT survey), Drakes Branch, Keysville, and Phenix. All four towns add a real estate overlay, a tangible personal property overlay, a machinery and tools overlay, and a Merchants' Capital overlay on top of the county rate. Communities including Brookneal (the Charlotte County portion - the larger portion is in Campbell), Wylliesburg, Saxe, Aspen, Cullen, and Red Oak are unincorporated.

Is the Patrick Henry National Memorial in Charlotte County?

Yes. The Red Hill Patrick Henry National Memorial is in southern Charlotte County near Brookneal. Red Hill was Patrick Henry's last home and burial place; he lived there from 1794 until his death in 1799. The site is operated by the Patrick Henry Memorial Foundation as a museum and historic site.

Why is the county seat called Charlotte Court House?

The Town of Charlotte Court House takes its name from the county's historic colonial courthouse. Several Virginia counties have a county-seat town named for the county with "Court House" appended (e.g., King William Court House, Powhatan Court House). The Virginia DOT abbreviates the town as "Charlotte C.H." in DOT Table 3. Charlotte County itself was named for British Queen Charlotte (1744-1818, wife of King George III) and was created in 1764.