Halifax County, Virginia Tax Rates
Halifax County's real estate tax rate was $0.500 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $3.850 per $100; the Machinery and Tools rate was much lower at $1.260 (roughly a 3-to-1 ratio). Four incorporated towns sit inside Halifax County: Halifax (county seat), Scottsburg, South Boston (the county's largest community), and Virgilina. The combined sales tax rate is 5.3%. Important historical note: South Boston was a Virginia independent city from 1960 to 1995 and reverted to town status by voter referendum effective June 30, 1995. Since the reversion, South Boston is taxed as a town inside Halifax County. Verify current adopted rates with Halifax County before making financial decisions.
Rates verified May 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- County real estate tax rate: $0.500 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey).
- Four incorporated towns are inside Halifax County per DOT Table 3, each levying its own town tax for TY2025: Halifax county seat (RE +$0.210), Scottsburg (RE +$0.130), South Boston (RE +$0.260), Virgilina (RE +$0.200).
- No Halifax County sanitary or special service districts appear in the Virginia DOT TY2025 Table 4. Properties outside the four towns pay only the county rate.
- General personal property tax rate: $3.850 per $100 (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 Halifax 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 Halifax County Commissioner of the Revenue for the current-year rate.
- Sales tax: 5.3% - Halifax County is not within any Virginia regional transportation district. The standard Virginia rate applies countywide.
- County Machinery and Tools tax: $1.260 per $100 (TY2025 per DOT) - lower than TPP, a typical Virginia pattern for business equipment classification under § 58.1-3507.
- County Merchants' Capital tax: $0.000 per $100 (TY2025 per DOT) - standard Virginia pattern; Halifax switched to Business Tangible Personal Property under § 58.1-3508.1.
- County seat: Town of Halifax. Largest community by population: Town of South Boston.
- Critical historical note: South Boston was a Virginia independent city from 1960 to 1995. By voter referendum it reverted to town status effective June 30, 1995. Since the reversion, South Boston is taxed as a town inside Halifax County (and appears in DOT Table 3, not Table 2). This same reversion pattern applies to the Town of Bedford (1968-2013, in Bedford County).
- Cross-state town: Virgilina is one of a small number of Virginia towns that straddle the state line. The Virginia portion is in Halifax County; the North Carolina portion is in Granville County NC. Only the Virginia portion is governed by Halifax County tax rates.
- Adjacent live county pages: Pittsylvania County (live; west, largest VA county by land area) and Charlotte County (live 2026-05-20; north - southern Piedmont). Also borders unbuilt Mecklenburg and Campbell counties.
- Property and vehicle tax due dates: verify current dates with Halifax County. Due dates vary by locality in Virginia.
Halifax County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.500 | Plus town levy if inside Halifax, Scottsburg, South Boston, or Virgilina town limits (see overlay table below). |
| General Personal Property | $3.850 | Personal use vehicle rate may differ - confirm with the Commissioner of the Revenue |
| Machinery and Tools | $1.260 | Roughly 1/3 of TPP rate - typical Virginia pattern for business equipment classification |
| Merchants' Capital | $0.000 | Standard Virginia pattern - Halifax switched to Business TPP decades ago |
| 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 Halifax County and each town government.
Real Estate Tax
Rate and Assessment
Halifax County's real estate tax rate was $0.500 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 Halifax County Board of Supervisors. Halifax County uses fair-market-value assessment under Code of Virginia § 58.1-3201.
Properties inside one of the four incorporated towns (Halifax county seat, Scottsburg, South Boston, or Virgilina) are subject to an additional town real estate levy on top of the county rate (Virginia DOT TY2025 Table 3 - Town Tax Rates). Properties outside any incorporated town pay only the $0.500 county rate. Halifax 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 halifaxcountyva.gov or by contacting the Halifax County Commissioner of the Revenue.
Incorporated Town Overlays
Four incorporated towns are inside Halifax County per the Virginia DOT TY2025 Local Tax Rates Survey Table 3 (Town Tax Rates). The Town of South Boston (a former Virginia independent city, see disambiguation below) carries the largest overlay among the four.
| Town | Real Estate | Tangible Personal Property | Machinery & Tools | Merchants' Capital |
|---|---|---|---|---|
| Halifax (county seat) | $0.210 | $1.900 | $0.500 | $0.000 |
| Scottsburg | $0.130 | $0.140 | $0.000 | $0.000 |
| South Boston | $0.260 | $2.000 | $0.310 | $0.000 |
| Virgilina (VA portion) | $0.200 | $0.300 | $0.000 | $0.000 |
Total inside any town equals the county rate ($0.500 RE / $3.850 TPP / $1.260 M&T / $0.000 MC) plus the town rate above. For example, a South Boston resident pays a combined $0.760 per $100 of assessed real estate value ($0.500 county + $0.260 town). Verify the current town rate with each town government before making financial decisions.
Exemptions and Relief Programs
Halifax 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 Halifax 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
Halifax County's general personal property tax rate was $3.850 per $100 of assessed value countywide for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. The Machinery and Tools rate of $1.260 is materially lower (roughly a 3-to-1 ratio against TPP), a typical Virginia pattern for business equipment classification under § 58.1-3507. Properties inside a town pay an additional town personal property levy (see overlay table above). 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 Halifax County may differ from the $3.850 general rate. Contact the Halifax 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. Halifax 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 Halifax County Commissioner of the Revenue or visit halifaxcountyva.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 Halifax County is 5.3%. Halifax 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.
| 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: Pittsylvania County (west - largest VA county by land area, surrounds City of Danville).
Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)
South Boston: Former Independent City, Now a Town
South Boston was a Virginia independent city from 1960 to 1995. In 1995, the residents of South Boston voted by referendum to revert to town status, and the reversion took effect June 30, 1995. Since then, South Boston has been an incorporated town inside Halifax County, with Halifax County rates applying to all South Boston residents in addition to the South Boston town overlay. This kind of reversion is unusual in Virginia. The only other Virginia jurisdiction that has reverted from independent-city status to town status in modern times is the Town of Bedford (independent city 1968-2013, reverted July 2013, now in Bedford County). South Boston's reversion predates Bedford's by about eighteen years.
Practical implication for taxpayers: a South Boston resident pays the Halifax County real estate rate of $0.500 per $100 plus the South Boston town overlay of $0.260 per $100, for a combined $0.760 per $100. Vehicle personal property tax inside South Boston is the county TPP rate of $3.850 plus the South Boston overlay of $2.000, for a combined $5.850 per $100. The DOT TY2025 Local Tax Rates Survey lists South Boston in Table 3 (Town Tax Rates) - not in Table 2 (City Levies) - reflecting its current town status.
Geography and Context: Dan River / NC Border
Halifax County sits in southern Virginia along the North Carolina border, in the historic Dan River and Tobacco Heritage region. The county was a major flue-cured tobacco producer in the 19th and 20th centuries. Today the local economy has diversified, with light manufacturing, agriculture, healthcare (Sentara Halifax Regional Hospital in South Boston), and tourism associated with Buggs Island Lake (also known as John H. Kerr Reservoir, on the Halifax-Mecklenburg border) playing significant roles. The Berry Hill Mega Park, a regional industrial site, straddles the Halifax-Pittsylvania county line near Danville.
Adjacent jurisdictions: Pittsylvania County (live; west - largest VA county by land area, surrounds City of Danville) and Charlotte County (live 2026-05-20; north - southern Piedmont, Patrick Henry's Red Hill memorial), plus unbuilt Mecklenburg County (east) and Campbell County (northwest, via narrow corner). Halifax also borders Caswell County NC and Person County NC to the south.
Southern Virginia Cluster Context
Halifax County is the eastern anchor of the new five-county southern Virginia cluster on CountyTaxTools. The cluster now stretches contiguously: Patrick County (live this run), Henry County (live 2026-05-14), Franklin County (live 2026-05-13), Pittsylvania County (live 2026-05-14), and Halifax County (live this run). All five counties share the same 5.3% Virginia general sales tax rate. Their real estate, TPP, and M&T rates vary considerably. Halifax has the lowest real estate rate in the cluster ($0.500) but a relatively high general TPP rate ($3.850, lower only than Pittsylvania's notable $9.000 general TPP).
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. Note: the Halifax County personal use vehicle rate may differ from the $3.850 general TPP rate published by DOT - confirm with the county before relying on the estimate. Town residents add the relevant town overlay (South Boston +$2.000 TPP is the largest).
LiveVirginia Property Tax Calculator
Estimate your Halifax County annual real estate tax based on assessed value. Add the appropriate town overlay if inside town limits (Halifax +$0.210, Scottsburg +$0.130, South Boston +$0.260, Virgilina +$0.200).
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Halifax County at the 5.3% General Virginia rate.
LiveOther Virginia Jurisdictions
Halifax County is in southern Virginia along the NC border. Compare adjacent live jurisdictions:
- Pittsylvania County (adjacent west - largest VA county by land area; surrounds City of Danville; one of few VA counties with active Merchants' Capital)
- Patrick County (live same publish sequence; far west in Blue Ridge foothills; triple-live-adjacent to Franklin, Henry, Pittsylvania)
- Henry County (live; west; surrounds City of Martinsville; same TPP=M&T parity as Patrick)
- Franklin County (live; far west / northwest; non-zero Merchants Capital county)
- Bedford County (live; far northwest; also home to a former independent city - Town of Bedford reverted 2013, paralleling South Boston's 1995 reversion in Halifax)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
Halifax County - Official Website
Official source for Halifax County real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, and payment schedules.
halifaxcountyva.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 Halifax County in Table 1 (County Levies) and the four town overlays (Halifax, Scottsburg, South Boston, Virgilina) in Table 3 (Town Tax Rates). South Boston is in Table 3 (towns) since its 1995 reversion - not Table 2 (cities).
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 Halifax County and each town government before making financial decisions. Data last verified: May 2026.
Frequently Asked Questions
What is the Halifax County property tax rate?
Halifax County's countywide real estate tax rate was $0.500 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. Properties inside one of the four towns pay an additional town levy (Halifax +$0.210, Scottsburg +$0.130, South Boston +$0.260, Virgilina +$0.200). Verify the current adopted rate at halifaxcountyva.gov.
What is the Halifax County vehicle personal property tax rate?
Halifax County's general personal property rate was $3.850 per $100 of assessed value countywide for tax year 2025 per the Virginia DOT survey. The Machinery and Tools rate is much lower at $1.260 (roughly 3-to-1 ratio). 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 Halifax County Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.
What is the sales tax rate in Halifax County?
The combined sales tax rate in Halifax County is 5.3% (4.3% Virginia state + 1.0% local). Halifax County is not within any Virginia regional transportation district, so no additional 0.7% regional levy applies.
Is South Boston the same as Halifax County?
South Boston is now an incorporated town inside Halifax County, not a separate independent city. From 1960 to 1995, South Boston was a Virginia independent city. By voter referendum it reverted to town status effective June 30, 1995, and rejoined Halifax County for tax and administrative purposes. Since then, South Boston residents pay the Halifax County rate ($0.500 RE per $100) plus the South Boston town overlay ($0.260 RE per $100), for a combined $0.760 per $100 of assessed real estate value. DOT TY2025 lists South Boston in Table 3 (towns), not Table 2 (cities). This reversion pattern is rare - the Town of Bedford (1968-2013, in Bedford County) is the only other Virginia jurisdiction to do the same in modern times.
What incorporated towns are in Halifax County?
Four incorporated towns are inside Halifax County per Virginia DOT TY2025 Local Tax Rates Survey Table 3: the Town of Halifax (county seat - RE +$0.210, TPP +$1.900, M&T +$0.500), the Town of Scottsburg (RE +$0.130, TPP +$0.140), the Town of South Boston (largest community; former independent city 1960-1995; RE +$0.260, TPP +$2.000, M&T +$0.310), and the Town of Virgilina (VA portion of a town that straddles the VA-NC state line; RE +$0.200, TPP +$0.300).
Where is the Halifax County government office located?
The Halifax County government complex is located in the Town of Halifax, the county seat. The largest single community in Halifax County by population is the Town of South Boston (the former independent city), but the county administrative offices, Commissioner of the Revenue, and Treasurer operate from the Halifax County complex in the Town of Halifax.
Why does Halifax County have such a high TPP rate compared to M&T?
Halifax County publishes a general TPP rate of $3.850 per $100 and a Machinery and Tools rate of $1.260 per $100 per the Virginia DOT TY2025 survey - roughly a 3-to-1 ratio. This is a common Virginia pattern when a county classifies business equipment used in manufacturing under a lower M&T rate while keeping the general TPP rate higher (general TPP covers business furniture, equipment, computers, and most importantly vehicles classified under general TPP). Per § 58.1-3506 Halifax may still classify personal-use vehicles separately - confirm the personal use vehicle rate with the Commissioner of the Revenue.