James City County, VA Tax Rates

James City County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The personal property tax rate is $4.000 per $100 and applies to all motor vehicles (confirmed by the James City County Commissioner of the Revenue). PPTR relief on the first $20,000 of assessed value is 32.5% for tax year 2025 and has been set at 32.0% for tax year 2026. The combined sales tax rate is 7.0% - the Historic Triangle rate shared with York County and the City of Williamsburg. The City of Williamsburg is a separate independent city - verify which jurisdiction your address falls in before relying on these rates.

Key Takeaways

  • Real estate tax rate: $0.830 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with James City County.
  • Vehicle personal property tax rate: $4.000 per $100 - applies to all motor vehicles. Richard W. Bradshaw, Commissioner of the Revenue, confirmed on April 22, 2026 that "The County's personal property tax rate of $4/$100 value applies to all motor vehicles."
  • PPTR state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. James City County PPTR relief percentage: 32.5% for tax year 2025 and 32.0% for tax year 2026 (both confirmed by Commissioner of the Revenue Richard W. Bradshaw, April 22, 2026). The annual percentage is set by the county each year.
  • Sales tax: 7.0%, the Historic Triangle rate (4.3% state + 1.0% local + 0.7% Hampton Roads transportation + 1.0% Historic Triangle additional levy). This is the highest sales tax tier in Virginia. Qualifying groceries: 1.0%.
  • Property and vehicle tax due dates: verify current dates with James City County. Due dates vary by locality in Virginia.
  • The City of Williamsburg is a separate independent city completely surrounded by James City County geographically - but it is its own taxing jurisdiction with different tax rates.

James City County Tax Rates - At a Glance

James City County Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax $0.830 per $100 Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with James City County
Vehicle Personal Property Tax $4.000 per $100 Tax year 2025 - confirmed by James City County Commissioner of the Revenue (2026-04-22). $4/$100 applies to all motor vehicles. PPTR relief on first $20,000: TY2025 = 32.5%, TY2026 = 32.0% (set).
Sales Tax 7.0% Historic Triangle rate; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

James City County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. James City County is located on the lower Virginia Peninsula in the Hampton Roads metropolitan area. The county surrounds the independent City of Williamsburg on three sides, but Williamsburg is a legally separate taxing jurisdiction - properties within Williamsburg city limits are governed by Williamsburg's tax rates, not the county's. The real estate tax rate is set annually by the James City County Board of Supervisors.

James City County assesses real property at 100% of fair market value. Property owners who disagree with their assessed value may appeal through the county's assessment appeals process. Among nearby Peninsula jurisdictions, James City County's real estate rate of $0.830/$100 falls between York County ($0.780/$100) and Newport News ($1.180/$100), and compares favorably to most Hampton Roads independent cities.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate at jamescitycountyva.gov or by contacting the James City County Commissioner of the Revenue before making financial decisions.

Exemptions and Relief Programs

James City County offers real estate 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 James City County Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source). Data last verified: April 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

James City County's personal property tax rate is $4.000 per $100 of assessed value. Richard W. Bradshaw, Commissioner of the Revenue, confirmed by email on April 22, 2026 that "The County's personal property tax rate of $4/$100 value applies to all motor vehicles." No separate vehicle-specific rate exists. Under Code of Virginia § 58.1-3503, Virginia localities assess vehicles using a recognized pricing guide (typically J.D. Power Clean Trade-In value) as of January 1 of the tax year. Contact the James City County Commissioner of the Revenue for James City County's specific assessment methodology.

PPTR Relief

Virginia's Personal Property Tax Relief Act (PPTRA, locally referred to as PPTR), 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. James City County calculates its annual PPTR relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the county. The percentage is recalculated each year.

The James City County Commissioner of the Revenue confirmed the following PPTR rates by email on April 22, 2026:

  • Tax Year 2025: 32.5%
  • Tax Year 2026: 32.0% (set)

Relief applies to the first $20,000 of assessed value for each qualifying personal use vehicle. Value above $20,000 is taxed at the full $4.000/$100 rate with no state relief offset.

Rate, vehicle class scope, and PPTR percentages confirmed by Richard W. Bradshaw, Commissioner of the Revenue, James City County, Virginia (757-253-6695) via email on April 22, 2026. Full reply preserved in the CountyTaxTools verification record. Annual reverification is required as PPTR percentages are recalculated each year.

Sales Tax

Rate and Composition

The combined sales tax rate in James City County is 7.0%. James City County is in the Historic Triangle sales tax zone, which carries the highest combined sales tax rate in Virginia. The 7.0% rate includes both the 0.7% Hampton Roads regional transportation levy and an additional 1.0% Historic Triangle levy, stacked on top of the 5.3% statewide base rate. York County and the City of Williamsburg share this same 7.0% rate. The rate is higher than the 6.0% rate that applies in most of Hampton Roads.

James City County Sales Tax Rate Breakdown
Component Rate
Virginia state rate 4.3%
Local rate 1.0%
Hampton Roads regional transportation levy 0.7%
Historic Triangle additional levy 1.0%
Combined rate 7.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 7.0% combined rate. Virginia localities do not set their own sales tax rates; the Historic Triangle rate is authorized by the Virginia General Assembly.

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

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual James City County vehicle personal property tax using the confirmed $4.000/$100 rate and TY2025 PPTR relief of 32.5%.

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Virginia Property Tax Calculator

Estimate your James City County annual real estate tax based on assessed value.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in James City County at the 7.0% Historic Triangle rate.

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Neighboring Virginia Jurisdictions

James City County is located on the lower Virginia Peninsula, adjacent to Newport News and York County. The independent City of Williamsburg is a separate taxing jurisdiction completely surrounded by James City County.

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

Official Sources

  • James City County Commissioner of the Revenue - Email Confirmation (April 22, 2026)
    Official email reply from Richard W. Bradshaw, Commissioner of the Revenue, James City County, Virginia (757-253-6695) confirming the TY2025 PPTR rate (32.5%), the TY2026 PPTR rate (32.0%, set), and that the $4/$100 personal property tax rate applies to all motor vehicles.
    jamescitycountyva.gov/385/Commissioner-of-the-Revenue
  • James City County - Official Website
    Official source for James City County real estate tax rates, vehicle personal property tax rates, PPTR relief percentages, assessment methods, and payment schedules.
    jamescitycountyva.gov
  • Virginia DOT Local Tax Rates Survey TY2025
    Official statewide survey of real estate and personal property tax rates for all Virginia localities, compiled annually by the Virginia Department of Transportation.
    tax.virginia.gov/local-tax-rates
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region, including the Hampton Roads transportation district rate.
    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

Real estate rate and sales tax rate sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Vehicle rate and PPTR relief percentages confirmed by direct email from the James City County Commissioner of the Revenue (2026-04-22). Rates change annually - verify current figures with James City County before making financial decisions. Data last verified: April 24, 2026.

Frequently Asked Questions

What is the James City County property tax rate?

James City County's real estate tax rate was $0.830 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by the James City County Board of Supervisors. Verify the current adopted rate at jamescitycountyva.gov.

What is the James City County vehicle personal property tax rate?

James City County's personal property tax rate is $4.000 per $100 of assessed value and applies to all motor vehicles, as confirmed by Commissioner of the Revenue Richard W. Bradshaw on April 22, 2026. PPTR state relief is applied to qualifying personal use vehicles on the first $20,000 of assessed value: 32.5% for tax year 2025 and 32.0% for tax year 2026 (both confirmed; TY2026 rate set).

What is the sales tax rate in James City County, VA?

The combined sales tax rate in James City County is 7.0%: 4.3% Virginia state rate + 1.0% local rate + 0.7% Hampton Roads regional transportation levy + 1.0% Historic Triangle additional levy. James City County is in the Historic Triangle sales tax zone, the highest combined sales tax tier in Virginia, along with York County and the City of Williamsburg. Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate.

Is the City of Williamsburg part of James City County?

No. The City of Williamsburg is an independent city under Virginia law and is a completely separate taxing jurisdiction from James City County. Williamsburg is geographically surrounded by James City County on three sides, but properties and vehicles within Williamsburg's city limits are taxed at Williamsburg's rates - not James City County's rates. If you live or own property in the Williamsburg area, verify your address is in the county or the city to confirm which rates apply to you.

How does James City County's property tax rate compare to nearby jurisdictions?

Based on tax year 2025 rates from the Virginia DOT survey: James City County $0.830 per $100, York County $0.780 per $100, City of Williamsburg $0.620 per $100, Newport News $1.180 per $100, Hampton $1.150 per $100. All figures are TY2025 general nominal rates - verify current adopted rates with each jurisdiction's Commissioner of the Revenue.