King and Queen County, Virginia Tax Rates

King and Queen County Tax Rates - At a Glance

King and Queen County Tax Rates Summary (rates confirmed on the county Tax Rates page, matching the Virginia DOT Local Tax Rates Survey TY2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.55	100% fair market value. Same rate for manufactured homes. Due December 5.
Personal Property (vehicles)	$3.94	PPTRA relief applies; high-mileage discount offered. Due December 5.
Machinery and Tools	$1.10	Farm machinery and livestock also $1.10.
Merchant's Capital	$0.65	Levied (unusual among VA counties).
Aircraft	$1.58	County Tax Rates page.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.55), personal property/vehicle ($3.94), machinery and tools ($1.10), merchant's capital ($0.65), manufactured homes ($0.55), farm machinery and livestock ($1.10), public service corporations ($0.55), and aircraft ($1.58) figures are confirmed directly on the King and Queen County Tax Rates page, which matches the Virginia DOT Local Tax Rates Survey TY2025 (Table 1: TPP $3.940, M&T $1.100, Merchants' Capital $0.650; the county's current real estate rate of $0.55 reflects an adopted increase over the survey's $0.520). The December 5 due dates, the March 1 business license deadline, and the April 1 elderly and disabled exemption deadline are confirmed on the county Commissioner of the Revenue page. The vehicle assessment guide and ratio, the PPTRA percentage, the proration policy, the late-payment penalty and interest, the relief thresholds, and the reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

King and Queen County's personal property (vehicle) tax rate is $3.94 per $100 of assessed value, confirmed on the county Tax Rates page and matching the Virginia DOT survey for tax year 2025. The Commissioner of the Revenue, Kelly N. Lumpkin, assesses all personal property, including vehicles, machinery and equipment, and business property. The county offers a high-mileage discount for qualifying vehicles, which can lower the assessed value of a higher-mileage car. Farm machinery and livestock are taxed at $1.10 per $100, and aircraft at $1.58 per $100.

Due Date, License Fee, and Relief

Personal property tax is due December 5. Beginning January 1, 2026, the vehicle license fee is combined with the personal property bill and is due December 5 as well, rather than billed separately. Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) credit under Code of Virginia § 58.1-3524 on the first $20,000 of value; the specific relief percentage, the vehicle assessment guide and ratio, the proration policy, and any late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue at (804) 785-5976.

Source: King and Queen County Tax Rates and Commissioner of the Revenue pages (kingandqueenco.net), plus the Virginia DOT Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage, vehicle assessment guide and ratio, and proration policy are pending direct confirmation.

Real Estate Tax

Rate and Assessment

King and Queen County's real estate tax rate is $0.55 per $100 of assessed value, confirmed on the county Tax Rates page. The same $0.55 rate applies to manufactured homes and public service corporation property. All real estate in Virginia is assessed at 100% of fair market value. The Commissioner of the Revenue assesses all new construction and changes to improvements on real estate and maintains the county land book; the general reassessment cycle is pending direct confirmation.

Due Date and Payment

Real estate tax is due December 5. Payments are made to the King and Queen County Treasurer's Office, which can be reached at (804) 785-5978. The Commissioner of the Revenue's office, at 242 Allen's Circle, Suite I, King and Queen Court House, handles assessments and exemptions.

Exemptions and Relief Programs

King and Queen County offers a real estate tax exemption for the elderly and disabled; applications are due April 1 each year. The Commissioner of the Revenue also administers veteran relief - under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected permanently and totally disabled is exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse. The specific income and net-worth thresholds for the elderly and disabled program are pending direct confirmation with the Commissioner of the Revenue.

Source: King and Queen County Tax Rates and Commissioner of the Revenue pages (kingandqueenco.net), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The reassessment cycle and the elderly and disabled relief income and asset thresholds are pending direct confirmation.

Machinery, Tools, and Business Property

King and Queen County levies Machinery and Tools at $1.10 per $100 and Merchant's Capital at $0.65 per $100, both confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey TY2025. The merchant's capital tax is notable: most Virginia counties have set their merchant's capital rate to zero, so King and Queen is among the minority that still levy it. Business license fees are due March 1; contractors must file Form 61A (Certificate of Workers' Compensation Insurance) before a license is issued. The business tangible personal property filing deadline is pending direct confirmation.

Source: King and Queen County Tax Rates page (kingandqueenco.net) and the Virginia DOT Local Tax Rates Survey TY2025 (Table 1): King and Queen County TPP $3.940, M&T $1.100, Merchants' Capital $0.650.

Sales Tax

Rate and Composition

The combined sales tax rate in King and Queen County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. King and Queen County is not part of any regional sales tax district, per the Virginia Department of Taxation. This matches the 5.3% rate in neighboring King William County, and sits below the 6.3% rate in neighboring Gloucester County.

King and Queen County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Regional district	None
Combined rate	5.3%

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)

King and Queen Court House and the Middle Peninsula

King and Queen County has no incorporated towns; its seat is the unincorporated village of King and Queen Court House, and other communities include Newtown, Shacklefords, St. Stephens Church, and Walkerton. Because there are no towns, every property in the county pays only the county rates shown above - there are no separate town levies to add. The county forms the northern spine of Virginia's Middle Peninsula, between the Mattaponi River (shared with King William County) and its neighbors Essex, Middlesex, and Gloucester.