Culpeper County, Virginia Tax Rates
Culpeper County's real estate tax rate was $0.430 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.50 per $100 (personal use vehicle rate may differ). Properties and personal property inside the Town of Culpeper are subject to additional town levies (RE +$0.061, TPP +$1.000, M&T +$0.800). The combined sales tax rate is 5.3% - Culpeper County is not within any of Virginia's elevated-rate regional transportation districts. Verify current adopted rates with Culpeper County before making financial decisions.
Key Takeaways
- County real estate tax rate: $0.430 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Town of Culpeper overlay (Table 3): adds $0.061 per $100 to real estate, $1.000 per $100 to general personal property, and $0.800 per $100 to machinery and tools inside town limits. Total inside Town of Culpeper: RE $0.491, TPP $4.500, M&T $2.800 (per $100).
- Vehicle personal property tax rate: $3.50 per $100 general county rate (TY2025 per DOT survey). 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 Culpeper 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 Culpeper County Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Culpeper County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts. The standard Virginia rate applies.
- County Machinery and Tools tax: $2.000 per $100 (TY2025 per DOT) - applies to business tangible personal property; +$0.800 inside Town of Culpeper.
- Culpeper County is a Piedmont county and Northern Virginia exurb. Adjacent counties include Fauquier (live), Madison, Orange, Spotsylvania, Stafford (live), and Rappahannock.
- Property and vehicle tax due dates: verify current dates with Culpeper County. Due dates vary by locality in Virginia.
Culpeper County Tax Rates - At a Glance
| Tax Type | County Rate | Town of Culpeper Overlay | Total Inside Town |
|---|---|---|---|
| Real Estate | $0.430 per $100 | +$0.061 per $100 | $0.491 per $100 |
| General Personal Property | $3.500 per $100 | +$1.000 per $100 | $4.500 per $100 |
| Machinery and Tools | $2.000 per $100 | +$0.800 per $100 | $2.800 per $100 |
| 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 Culpeper County and the Town of Culpeper.
Real Estate Tax
Rate and Assessment
Culpeper County's real estate tax rate was $0.430 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 Culpeper County Board of Supervisors.
Properties inside the incorporated Town of Culpeper are subject to a town real estate levy of $0.061 per $100 on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Total real estate tax inside the Town of Culpeper is $0.491 per $100. Properties outside the town pay only the $0.430 county rate.
Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted county rate at web.culpepercounty.gov or by contacting the Culpeper County Commissioner of the Revenue. Verify the town overlay with the Town of Culpeper.
County Service Districts
Culpeper County has no county-level service-district levies in the Virginia DOT Table 4 for tax year 2025. The base $0.430/$100 county rate applies countywide outside the Town of Culpeper, with the town overlay adding inside town limits.
Exemptions and Relief Programs
Culpeper 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 Culpeper 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
Culpeper County's general personal property tax rate was $3.50 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Culpeper are subject to an additional $1.000 per $100 town levy on general personal property, for a total of $4.500 per $100. 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 Culpeper County may differ from the $3.50 general rate. Contact the Culpeper 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. Culpeper 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 Culpeper County Commissioner of the Revenue or visit web.culpepercounty.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 Culpeper County is 5.3%. Culpeper 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, including inside the Town of Culpeper (towns do not add their own sales tax in Virginia).
| 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: Fauquier County (also at 5.3%) and Stafford County (also at 5.3%). NoVA core counties (Fairfax, Loudoun, Prince William) are at 6.0%.
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: Culpeper County rates should be confirmed directly with the county before use; Town of Culpeper residents add the $1.000/$100 town overlay.
LiveVirginia Property Tax Calculator
Estimate your Culpeper County annual real estate tax based on assessed value (apply Town of Culpeper overlay if inside town limits).
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Culpeper County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Culpeper County is a NoVA exurb and Piedmont county. Compare nearby live county pages:
- Fauquier County
- Stafford County
- Spotsylvania County
- Madison County
- Orange County
- Rappahannock County
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Culpeper County - Official Website
Official source for Culpeper County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
web.culpepercounty.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 Culpeper County in Table 1 (County Levies) and the Town of Culpeper overlay in Table 3 (Town Tax Rates).
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 § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
Statutory authority for Virginia's vehicle personal property tax relief program.
law.lis.virginia.gov - PPTRA statutory reference -
Code of Virginia § 58.1-3503 - Assessment of Personal Property
Statutory authority for vehicle assessment methodology in Virginia.
law.lis.virginia.gov - § 58.1-3503
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 Culpeper County and the Town of Culpeper before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Culpeper County property tax rate?
Culpeper County's countywide real estate tax rate was $0.430 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside the Town of Culpeper pay an additional $0.061/$100 town levy (total $0.491). Verify the current adopted rate at web.culpepercounty.gov.
What is the Culpeper County vehicle personal property tax rate?
Culpeper County's general personal property rate was $3.50 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. Town of Culpeper residents pay an additional $1.000/$100 town levy (total $4.500). 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 Culpeper County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Culpeper County?
The combined sales tax rate in Culpeper County is 5.3% (4.3% Virginia state + 1.0% local). Culpeper County is not within the Northern Virginia, Hampton Roads, or Central Virginia regional transportation districts, so no additional 0.7% regional levy applies. The same 5.3% rate applies inside the Town of Culpeper.
Does the Town of Culpeper charge additional taxes on top of the county rate?
Yes. Per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates), the Town of Culpeper adds $0.061 per $100 to real estate, $1.000 per $100 to general personal property, and $0.800 per $100 to machinery and tools on top of the county rate. Total inside Town of Culpeper: real estate $0.491, general TPP $4.500, M&T $2.800. Verify current town rates with the Town of Culpeper.
Is Culpeper County in a regional transportation tax district?
No. Culpeper County is in the Piedmont and is not in the Northern Virginia, Hampton Roads, or Central Virginia regional transportation tax districts. Combined sales tax is 5.3% (4.3% state + 1.0% local). Adjacent live counties Fauquier and Stafford are also at 5.3%. NoVA core counties (Fairfax, Loudoun, Prince William) are at 6.0%.