Gloucester County, Virginia Tax Rates
Gloucester County's vehicle personal property (car) tax rate is $3.10 per $100 of assessed value for all personal property except boats, and the county assesses personal property at 100% of average retail value. Qualifying personal use vehicles receive 20% PPTRA relief (2025 percentage). The real estate tax rate is $0.583 per $100 for 2026 (reduced from the $0.614 reported for tax year 2025 by the Virginia DOT survey), the Machinery and Tools rate is $3.100 per $100, and the county levies no Merchants' Capital tax ($0.000). Combined sales tax is 6.3% - notably higher than the rest of the Hampton Roads region. Gloucester is the anchor of the Middle Peninsula, across the York River from York County; it has no incorporated towns. Verify current adopted rates with Gloucester County before making financial decisions.
Rates verified May 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- Vehicle (car) tax rate for all personal property except boats, including automobiles: $3.10 per $100 of assessed value, verified with the Gloucester County Treasurer and Commissioner of the Revenue.
- Gloucester County assesses personal property at 100% of average retail value, using a recognized pricing guide as of January 1 under Code of Virginia § 58.1-3503.
- PPTRA relief was 20% for 2025 on a qualifying personal use vehicle (set annually with the budget in late April; the 2026 percentage is set at that time). Relief applies to the first $20,000 of value under the statewide program.
- County real estate tax rate: $0.583 per $100 of assessed value for 2026 (Gloucester County Treasurer). This is a reduction from the $0.614 reported for tax year 2025 in the Virginia DOT Local Tax Rates Survey. Virginia real estate is assessed at 100% fair market value under Code of Virginia § 58.1-3201.
- No incorporated towns lie within Gloucester County, so there is no town overlay anywhere. The Virginia DOT lists three small real-estate-only district levies (Gloucester Sanitary District, Gloucester Point Sanitary District, and a Mosquito District), each adding $0.010 per $100 on real estate within their boundaries.
- Sales tax: 6.3% - Gloucester is in Virginia Tax's 6.3% group (4.3% state + 1.0% local + an additional 1.0% local). Although Gloucester is in the Hampton Roads metro area, it is not in the 6.0% Hampton Roads regional sales-tax district.
- County Machinery and Tools tax: $3.100 per $100; Merchants' Capital tax: $0.000 (TY2025 per DOT) - Gloucester substituted Business Tangible Personal Property for Merchants' Capital under Code of Virginia § 58.1-3508.1, like most Virginia counties.
- Boats are taxed at an effectively zero rate, and mobile homes used as residences are taxed at the real estate rate ($0.583). As of January 1, 2006, there is no vehicle decal or license fee.
- Real estate and personal property are billed in two installments: the first is due June 30 and the second is due December 5. A 10% penalty applies after the due date, with 10% annual interest on unpaid balances.
- Adjacent live jurisdiction pages: York County (south, across the York River), Newport News (south), Williamsburg and James City County (southwest, across the river).
Gloucester County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Vehicle / Personal Property (except boats) | $3.10 | Assessed at 100% of average retail value; 20% PPTRA relief (2025) on first $20,000 for qualifying vehicles; no decal fee |
| Real Estate (2026) | $0.583 | Assessed at 100% market value; reduced from $0.614 (TY2025 per DOT); +$0.010 inside the three district levies |
| Machinery and Tools | $3.100 | County levy (TY2025 per DOT) |
| Merchants' Capital | $0.000 | Gloucester uses Business TPP instead, under § 58.1-3508.1 |
| Sales Tax | 6.3% (4.3% state + 1.0% local + 1.0% additional local; NOT the 6.0% Hampton Roads region; qualifying groceries 1.0%) | |
Real estate rate (2026), vehicle/personal property rate, PPTRA percentage, assessment ratio, and due dates verified directly with the Gloucester County Treasurer and Commissioner of the Revenue (gloucesterva.gov). Machinery and Tools and Merchants' Capital rates from the Virginia DOT Local Tax Rates Survey TY2025 (Tables 1 and 4). Sales tax from the Virginia Department of Taxation.
Vehicle Personal Property (Car) Tax
Rate, Assessment, and Relief
Gloucester County's tax rate for all personal property except boats - including automobiles, trucks, motorcycles, motor homes, trailers, and recreational vehicles - is $3.10 per $100 of assessed value, set annually by the Board of Supervisors during the budget process in late April or early May. The county assesses personal property at 100% of average retail value, using a recognized pricing guide as of January 1 under Code of Virginia § 58.1-3503. Personal property taxes are assessed on property owned on January 1 of the tax year; a vehicle normally garaged in Gloucester on January 1 is taxed by Gloucester regardless of where the owner lives.
For qualifying personal use vehicles, the bill is reduced by the commonwealth's Personal Property Tax Relief (PPTRA) percentage, which Gloucester County set at 20% for 2025. The relief applies to the first $20,000 of a qualifying vehicle's value under the statewide program. The percentage is set each year with the budget, so the 2026 figure is established in late April. As of January 1, 2006, Gloucester no longer requires a vehicle decal, and there is no license fee.
How the Car Tax Is Calculated
Using the county's published method: a personal use vehicle is assessed at 100% of its average retail value, then taxed at $3.10 per $100, and the 20% PPTRA relief is applied to the tax on the first $20,000 of value. For example, on a vehicle with an assessed value of $8,000: $8,000 × 3.10% = $248.00 tax; less 20% relief ($49.60) = about $198.40 for the year.
| Property Class | Rate |
|---|---|
| All personal property except boats (vehicles, motorcycles, RVs, trailers, business property) | $3.10 |
| Boats and boat trailers | Effectively $0.00 |
| Mobile homes used as residences (taxed at the real estate rate) | $0.583 |
Source: Gloucester County Treasurer and Commissioner of the Revenue - Personal Property Tax and Treasurer - Taxes & Fees (direct verification, May 2026). For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide.
Real Estate Tax
Rate and Assessment
Gloucester County's real estate tax rate is $0.583 per $100 of assessed value for 2026, as published by the Gloucester County Treasurer. This is a reduction from the $0.614 rate reported for tax year 2025 in the Virginia Department of Taxation Local Tax Rates Survey. The rate is adopted annually by the Board of Supervisors in late April or early May with the budget. All real estate is assigned a value by the county Real Estate Assessment office, and Virginia real estate is assessed at 100% of market value as required by Code of Virginia § 58.1-3201.
Gloucester County has no incorporated towns, so no town overlay applies anywhere in the county. The Virginia DOT TY2025 Table 4 lists three small real-estate-only district levies, each adding $0.010 per $100 within their boundaries:
| District | Added Real Estate Rate |
|---|---|
| Gloucester Sanitary District | +$0.010 |
| Gloucester Point Sanitary District | +$0.010 |
| Mosquito District | +$0.010 |
These district levies apply only to parcels inside the specific district boundaries and only on real estate. Outside the districts, parcels pay only the county rate.
Due Dates and Penalties
Gloucester collects both real estate and personal property taxes in two installments. The first installment is due June 30 and the second installment is due December 5 (the second-half date shifts to the next business day when December 5 falls on a weekend). A penalty of 10% is added to any bill not paid by the due date, and interest accrues at 10% per year on unpaid balances.
Exemptions and Relief Programs
Gloucester County offers real estate tax relief for qualifying residents who are at least 65 years old or permanently and totally disabled; this program applies to real estate and mobile home taxes only. 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, 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 Gloucester County Commissioner of the Revenue for current eligibility thresholds and procedures.
Source: Gloucester County Treasurer (direct verification) and the Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction).
Machinery, Tools, and Merchants' Capital
Gloucester County levies a Machinery and Tools tax of $3.100 per $100 of assessed value for tax year 2025 per Virginia DOT. The county levies no Merchants' Capital tax ($0.000): like most Virginia counties, Gloucester substituted a Business Tangible Personal Property tax for the older Merchants' Capital tax under Code of Virginia § 58.1-3508.1. Businesses operating in Gloucester County should contact the Commissioner of the Revenue for Business TPP and Machinery and Tools filing requirements.
Source: Virginia DOT Local Tax Rates Survey TY2025 Table 1 (pdfplumber extraction).
Sales Tax
Rate and Composition
The combined sales tax rate in Gloucester County is 6.3%. This is an important distinction: although Gloucester is part of the Hampton Roads metropolitan area, it is not in the 6.0% Hampton Roads regional sales-tax district. Instead, Virginia Tax places Gloucester in its 6.3% group, which carries an additional 1.0% local sales tax on top of the standard 5.3% rate.
| Component | Rate |
|---|---|
| Virginia state rate | 4.3% |
| Local rate | 1.0% |
| Additional local rate | 1.0% |
| Combined rate | 6.3% |
Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate. Virginia Tax lists Gloucester County in the 6.3% group alongside Charlotte County, Danville, Halifax County, Henry County, Northampton County, Patrick County, and Pittsylvania County. By contrast, the neighboring Hampton Roads jurisdictions such as Newport News, Hampton, and York County are in the 6.0% Hampton Roads district, so a shopper crossing the York River sees a different rate.
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
Geography and Context: Middle Peninsula
Gloucester County is the anchor of Virginia's Middle Peninsula, the neck of land between the York and Rappahannock Rivers. It sits directly across the York River from York County and the Yorktown area, connected by the Coleman Memorial Bridge, and it is part of the greater Hampton Roads region. The county was formed in 1651 and named for Gloucester, England. The county seat is the unincorporated village of Gloucester Court House; the county has no incorporated towns.
Gloucester is known for its annual Daffodil Festival, its working waterfront at Gloucester Point, and Werowocomoco, the former capital of the Powhatan paramount chiefdom and a site associated with the early Jamestown-era history of Pocahontas and Captain John Smith. Today the county is a residential and agricultural community within commuting distance of the Hampton Roads job centers.
Disambiguation: Gloucester County, Virginia is a distinct Middle Peninsula county. It should not be confused with Gloucester County, New Jersey, or the city of Gloucester, Massachusetts. There is no incorporated "Town of Gloucester" in Virginia - the county seat, Gloucester Court House, is an unincorporated community.
Adjacent jurisdictions: York County (live; south, across the York River), Newport News (live; south) and James City County with Williamsburg (live; southwest, across the river), plus unbuilt Mathews County (east), Middlesex County (northeast), and King and Queen County (northwest).
Hampton Roads and Middle Peninsula Context
Gloucester is the Middle Peninsula gateway to the live Hampton Roads cluster on CountyTaxTools, which includes York County, Newport News, Hampton, Williamsburg, James City County, Norfolk, and Virginia Beach. Gloucester's standout feature is its sales tax: at 6.3% it is higher than its Hampton Roads neighbors (6.0%) and the Historic Triangle of Williamsburg, James City, and York (7.0%), because Gloucester carries an additional 1.0% local sales tax rather than the regional Hampton Roads levy. Its $3.10 vehicle rate and $0.583 real estate rate are moderate for the region.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. For Gloucester County, use the $3.10/$100 rate, the 100% assessment ratio, and 20% PPTRA relief on the first $20,000.
LiveVirginia Property Tax Calculator
Estimate your Gloucester County annual real estate tax at the $0.583/$100 (2026) county rate. Add $0.010/$100 inside a sanitary or mosquito district.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Gloucester County at the 6.3% rate (4.3% state + 1.0% local + 1.0% additional local).
LiveOther Virginia Jurisdictions
Gloucester County anchors the Middle Peninsula in the greater Hampton Roads region. Compare nearby live jurisdictions:
- York County (adjacent south, across the York River - Historic Triangle, 7.0% sales tax)
- Newport News (south - Hampton Roads, 6.0% sales tax)
- Williamsburg (southwest - Historic Triangle, 7.0% sales tax)
- James City County (southwest - Historic Triangle, 7.0% sales tax)
- Hampton (south - Hampton Roads, 6.0% sales tax)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Gloucester County - Treasurer
Official source for the 2026 real estate rate, personal property rates, due dates (June 30 and December 5), penalties, and the no-decal-fee policy. 6489 Main Street, Gloucester, VA 23061. Phone: 804-693-2141.
gloucesterva.gov/treasurer -
Gloucester County - Commissioner of the Revenue
Official source for personal property assessment (100% of average retail value), the PPTRA relief percentage, and vehicle classification. Phone: 804-693-3451.
gloucesterva.gov - Personal Property Tax -
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 Gloucester County in Table 1 (County Levies) and three district levies in Table 4. Gloucester has no entries 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. Lists Gloucester County in the 6.3% group.
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 2026 real estate rate, vehicle/personal property rate, PPTRA percentage, assessment ratio, and due dates were verified directly with the Gloucester County Treasurer and Commissioner of the Revenue (May 2026); Machinery and Tools and Merchants' Capital rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). The 2026 PPTRA percentage is adopted with the budget in late April. Rates change annually - verify current figures with Gloucester County before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Gloucester County car tax (vehicle personal property) rate?
Gloucester County's tax rate for all personal property except boats, including automobiles, is $3.10 per $100 of assessed value, per the Treasurer and Commissioner of the Revenue. The county assesses personal property at 100% of average retail value, and qualifying personal use vehicles received 20% PPTRA relief for 2025 on the first $20,000 of value.
What is the Gloucester County property tax rate?
Gloucester County's real estate tax rate is $0.583 per $100 of assessed value for 2026 per the Treasurer, reduced from the $0.614 reported for tax year 2025 by the Virginia DOT. Real estate is assessed at 100% market value. The county has no incorporated towns, so the county rate applies countywide apart from three small real-estate-only district levies of $0.010 each.
What is the sales tax rate in Gloucester County?
The combined sales tax rate in Gloucester County is 6.3% (4.3% Virginia state + 1.0% local + 1.0% additional local). Even though Gloucester is in the Hampton Roads metro area, it is not in the 6.0% Hampton Roads regional sales-tax district - Virginia Tax lists it in the 6.3% group with Charlotte, Danville, Halifax, Henry, Northampton, Patrick, and Pittsylvania.
When are Gloucester County taxes due?
Gloucester collects real estate and personal property taxes in two installments: the first is due June 30 and the second is due December 5. A 10% penalty applies after the due date, and interest accrues at 10% per year on unpaid balances.
Does Gloucester County charge a vehicle decal or license fee?
No. As of January 1, 2006, Gloucester County no longer requires residents to purchase a vehicle decal, and there is no license fee. Only the personal property tax applies to qualifying vehicles.