Emporia, Virginia Tax Rates

The City of Emporia's real estate tax rate is $0.92 per $100 of assessed value, per the Virginia Department of Taxation Local Tax Rates Survey tax year 2025. The general tangible personal property rate is $5.00 per $100 and Machinery and Tools is $5.00 per $100; Emporia does not levy a merchants' capital tax. Combined sales tax is 5.3% (the statewide "Everywhere else" rate). Emporia is an independent city in Southside Virginia at the I-95 / US-58 junction, separate from but geographically enclosed by Greensville County, of which it is the county seat. The city prorates motor vehicles, and personal property tax bills are mailed in June and due July 1. Verify current adopted rates with the City of Emporia before making financial decisions.

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

Key Takeaways

  • Real estate tax rate: $0.92 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. The rate is set annually by Emporia City Council.
  • Tangible personal property (general rate): $5.00 per $100. Motor vehicles, trailers, boats, and motors are assessed as of January 1. Virginia jurisdictions may classify personal-use vehicles separately - confirm the exact personal-use vehicle rate with the Commissioner of the Revenue.
  • Vehicles are prorated: you pay only for the portion of the year you own the vehicle. Personal property tax bills are mailed in June and are due July 1.
  • Machinery and Tools: $5.00 per $100. Emporia does not levy a merchants' capital tax ($0.00).
  • 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 city. Vehicles equipped for and used by a person with disabilities (displaying disabled plates) are exempt.
  • Sales tax: 5.3% (4.3% state + 1.0% local), "Everywhere else" tier - Emporia is not in the 6.3% Southside regional sales tax group and has no regional transportation add-on.
  • Emporia is an independent city (county-equivalent), the county seat of and enclosed by Greensville County, but a separate tax jurisdiction with its own rates.
  • Adjacent live jurisdiction pages: Greensville County (surrounds Emporia, 5.3%), Brunswick County (5.3%), Dinwiddie County (5.3%).

Emporia Tax Rates - At a Glance

City of Emporia 2025 Tax Rates Summary (Virginia DOT Local Tax Rates Survey TY2025; payment details per the city Commissioner of the Revenue)
Tax Type City Rate (per $100) Notes
Real Estate $0.92 Virginia DOT TY2025. Assessed at 100% fair market value.
Tangible Personal Property (general) $5.00 General TPP rate (Virginia DOT TY2025). Vehicles prorated; due July 1. Personal-use vehicles may be a separate class - confirm with the Commissioner.
Machinery and Tools $5.00 Per Virginia DOT TY2025.
Merchants' Capital $0.00 Emporia does not levy a merchants' capital tax.
Sales Tax 5.3% (4.3% state + 1.0% local) - "Everywhere else" tier

The real estate rate ($0.92), general tangible personal property rate ($5.00), and Machinery and Tools ($5.00) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Cities table). The January 1 assessment date, the proration of motor vehicles, the June billing and July 1 personal-property due date, and the disabled-vehicle exemption are from the City of Emporia Commissioner of the Revenue's published Personal Property Tax page (ci.emporia.va.us). The exact late-payment penalty and interest terms, the current-year PPTRA percentage, any separate personal-use vehicle classification rate, and the real estate due dates are pending direct confirmation with the Commissioner of the Revenue (201 South Main Street, Emporia VA 23847; 434-634-3332). Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

The City of Emporia's general tangible personal property rate is $5.00 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. The Commissioner of the Revenue assesses motor vehicles, trailers, boats, and motors as of January 1 each year. Virginia State Code § 58.1-3503 allows the governing body 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 Emporia is pending confirmation with the Commissioner of the Revenue.

Proration and Due Date

The City of Emporia prorates motor vehicles - you pay tax only for the period of the year you own the vehicle. Personal property tax bills are mailed in June and are due July 1 each year, per the city Commissioner of the Revenue. This single July 1 personal-property due date differs from the December 5 schedule used by surrounding Greensville County.

Assessment Method

Motor vehicles, trailers, boats, and motors are assessed at fair market value as of January 1 each year, typically using a recognized pricing guide such as the J.D. Power (formerly NADA) Official Valuation Guide. The specific valuation guide used by the City of Emporia is pending confirmation with the Commissioner of the Revenue.

PPTRA Relief and Exemptions

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 City Council; the current-year percentage for Emporia is pending confirmation with the Commissioner of the Revenue. Motor vehicles that are equipped for and used by a person with disabilities and display disabled plates are exempt from Emporia personal property tax.

Source: Virginia DOT Local Tax Rates Survey TY2025 (general TPP $5.000) and the City of Emporia Commissioner of the Revenue (ci.emporia.va.us). 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

The City of Emporia's real estate tax rate is $0.92 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. 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 rate is set annually by Emporia City Council, and the city's reassessment cycle and real estate due dates are pending confirmation.

Due Dates, Penalty, and Interest

The City of Emporia mails personal property tax bills in June, due July 1, per the city Commissioner of the Revenue. The real estate tax due dates and 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. Contact the City of Emporia Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: Virginia DOT Local Tax Rates Survey tax year 2025 (Cities table) and the City of Emporia Commissioner of the Revenue (ci.emporia.va.us), corroborated June 2026. The reassessment cycle, real estate due dates, penalty/interest terms, and PPTRA percentage are pending direct confirmation.

Machinery, Tools, and Business Property

The City of Emporia levies Machinery and Tools at $5.00 per $100, per the Virginia DOT Local Tax Rates Survey tax year 2025. Emporia 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.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Cities table) - City of Emporia RE $0.920, TPP $5.000, M&T $5.000, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Emporia is 5.3%. Emporia falls in Virginia's baseline 5.3% "Everywhere else" tier, per the Virginia Department of Taxation. Emporia 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. Surrounding Greensville County is also in the 5.3% tier.

City of Emporia 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)

Independent City Status and the Greensville Relationship

Emporia is an independent city - a county-equivalent jurisdiction in Virginia - geographically enclosed by Greensville County, of which it is the county seat. Although Emporia sits inside the county's footprint, the two are separate tax jurisdictions: a City of Emporia resident pays Emporia's rates (real estate $0.92, general personal property $5.00), and a Greensville County resident pays the county's rates (real estate $0.67, general personal property $5.00). Emporia sits at the junction of Interstate 95 and US-58, a major travel and freight corridor between Richmond and the Carolinas.

How Emporia Compares to Greensville County

Per the Virginia DOT TY2025 Local Tax Rates Survey, the City of Emporia's real estate rate is $0.92 per $100 versus $0.67 per $100 in surrounding Greensville County, so the city's real estate rate is higher. Both jurisdictions have a $5.00 general personal property rate and both are in the 5.3% sales tax tier. The two are separate tax jurisdictions - a City of Emporia resident pays Emporia rates, and a Greensville County resident pays county rates, even though the city sits inside the county's footprint.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. For Emporia, use the $5.00/$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 City of Emporia annual real estate tax at the $0.92/$100 city rate.

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Virginia Sales Tax Calculator

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

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Other Virginia Jurisdictions

Emporia is the county seat enclosed by Greensville County. 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 the City of Emporia in the Cities table: RE $0.920, TPP $5.000, M&T $5.000, Merchants' Capital $0.000.
    tax.virginia.gov/local-tax-rates
  • City of Emporia - Commissioner of the Revenue
    Official source for the January 1 assessment date, the proration of motor vehicles, the June billing / July 1 personal-property due date, and the disabled-vehicle exemption. Commissioner of the Revenue, 201 South Main Street, Emporia VA 23847; 434-634-3332. The exact penalty/interest terms, the current-year PPTRA percentage, any separate personal-use vehicle rate, and the real estate due dates are pending direct confirmation.
    ci.emporia.va.us - Personal Property Tax
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region. The City of Emporia 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 ($0.92), general tangible personal property rate ($5.00), and Machinery and Tools ($5.00) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Cities table; high confidence statewide canonical source). The January 1 assessment date, vehicle proration, June billing / July 1 personal-property due date, and disabled-vehicle exemption are from the City of Emporia Commissioner of the Revenue's published tax pages. Sales tax verified at the Virginia Department of Taxation. The exact penalty/interest terms, the current-year PPTRA percentage, any separate personal-use vehicle classification rate, and the real estate due dates are pending direct confirmation with the Commissioner of the Revenue. Rates change annually - verify current figures with the City of Emporia before making financial decisions. Data last verified: June 2026.

Frequently Asked Questions

What is the Emporia, VA real estate tax rate?

The City of Emporia's real estate tax rate is $0.92 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. The rate is set annually by Emporia City Council - verify the current adopted rate with the city.

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

Emporia's general tangible personal property rate is $5.00 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. The city assesses vehicles as of January 1 and prorates them; bills are mailed in June and due July 1. 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 Emporia, VA?

The combined sales tax rate in the City of Emporia is 5.3%: 4.3% state + 1.0% standard local. Emporia is not part of the 6.3% Southside regional sales tax group and has no regional transportation add-on.

Is Emporia an independent city or part of Greensville County?

Emporia is an independent city - a county-equivalent jurisdiction in Virginia. It is enclosed by Greensville County and serves as the county seat, but it is legally and administratively separate. If you live in the City of Emporia, your local property and vehicle taxes are set by the Emporia city government, not by Greensville County.

When are Emporia, VA personal property taxes due?

The City of Emporia mails personal property tax bills in June, and they are due July 1 each year. Motor vehicles are assessed as of January 1 and are prorated for the portion of the year you own them. Real estate due dates and the exact penalty and interest terms are pending direct confirmation with the city Treasurer.