King William County, Virginia Tax Rates

King William County Tax Rates - At a Glance

King William County Tax Rates Summary (general county rates from the county Tax Rates page for 2026, matching the Virginia DOT Local Tax Rates Survey TY2025; West Point District 1 county rates shown separately)

Tax Type	General County (Districts 2-5)	Town of West Point (District 1)
Real Estate / Mobile Homes	$0.615	$0.305
Personal Property (vehicles)	$3.50	$1.50
Machinery and Tools	$2.15	$0.90
Aircraft	$1.30	n/a
Merchants' Capital	$0.00 (not levied)	$0.00 (not levied)
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The general county figures (real estate $0.615, vehicles and personal property $3.50, machinery and tools $2.15, aircraft $1.30) and the Town of West Point District 1 county figures (real estate $0.305, personal property $1.50, machinery and tools $0.90) are confirmed directly on the King William County Tax Rates page, which matches the Virginia DOT Local Tax Rates Survey TY2025 (Table 1 nominal county rate: RE $0.615; the survey lists King William with two distinct rate sets). The June 25 and December 5 real estate due dates, the January 15 personal property due date, and the non-proration policy are confirmed on the county Tax Rates page. The PPTRA percentage, the vehicle assessment guide and ratio, the late-payment penalty and interest, the business filing deadline, the relief thresholds, the current reassessment cycle, and the exact Town of West Point levy are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

King William County's personal property tax rate on vehicles and general personal property is $3.50 per $100 of assessed value in the unincorporated county (Districts 2-5), confirmed on the county Tax Rates page. Inside the Town of West Point (District 1), the county personal property rate is $1.50. The Commissioner of the Revenue, Karena L. Funkhouser, assesses vehicles and other personal property. The county also levies aircraft at $1.30 per $100 in the general county. On May 11, 2026, the Board of Supervisors approved the personal property tax rate for the vehicle classifications listed in the Code of Virginia for the calendar year.

Assessment, Proration, and Due Date

Personal property is assessed as of January 1 of each year and is not prorated - if you owned a vehicle in King William County on January 1, the full year's tax applies regardless of when it was sold or moved during the year. The personal property bill is due January 15 of the year following the year for which the tax was assessed, an unusually late due date compared with most Virginia counties. 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, and any late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue.

Source: King William County Tax Rates page (kwc.gov) and 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, proration confirmation, and penalty/interest schedule are pending direct confirmation.

Real Estate Tax

Rate and Assessment

King William County's general real estate tax rate is $0.615 per $100 of assessed value (Districts 2-5, outside the Town of West Point), confirmed on the county Tax Rates page and matching the Virginia DOT survey for tax year 2025; the Board of Supervisors approved the rate on May 11, 2026. Inside the Town of West Point (District 1) the county real estate rate is $0.305. Mobile homes are taxed at the same rate as real estate. All real estate in Virginia is assessed at 100% of fair market value. A general reassessment is currently underway, with data collectors working in the county; the precise reassessment cycle is pending direct confirmation.

Due Date and Payment

Real estate tax is billed in two equal halves: the first half is due June 25 and the second half is due December 5. Payments are made to the Treasurer at 180 Horse Landing Road, Suite 103, King William; the office can be reached at (804) 769-4931. Questions about real estate assessments should be directed to the Commissioner of the Revenue.

Exemptions and Relief Programs

King William County administers real estate tax exemptions through the Commissioner of the Revenue, including relief for the elderly and disabled and for qualifying veterans. 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 income and net-worth thresholds for the elderly and disabled program are pending direct confirmation with the Commissioner of the Revenue.

Source: King William County Tax Rates and Commissioner of the Revenue pages (kwc.gov), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The reassessment cycle, the elderly and disabled relief thresholds, and the exact Town of West Point levy are pending direct confirmation.

Machinery, Tools, and Business Property

King William County levies Machinery and Tools at $2.15 per $100 in the general county ($0.90 inside the Town of West Point), confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey TY2025. Merchants' Capital is not levied ($0.00). The business tangible personal property filing deadline is pending direct confirmation. Businesses inside the Town of West Point also owe the applicable town levy.

Source: King William County Tax Rates page (kwc.gov) and the Virginia DOT Local Tax Rates Survey TY2025 (Table 1): King William County nominal RE $0.615, TPP (general) $3.650 per the survey - the county's own 2026 page lists the current vehicle and general personal property rate as $3.50 - M&T $2.250 (survey) / $2.15 (county page), Merchants' Capital $0.000. Where the county's own page and the statewide survey differ, the county figure is the current adopted rate.

Sales Tax

Rate and Composition

The combined sales tax rate in King William County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. King William County is not part of any regional sales tax district, per the Virginia Department of Taxation. This is the same 5.3% rate that applies in neighboring King and Queen County, and it sits below the 6.0% Central Virginia rate that applies just across the Pamunkey River in New Kent and Hanover.

King William 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)

The Town of West Point

King William County's only incorporated town is West Point, located at the eastern tip of the county where the Mattaponi and Pamunkey Rivers join to form the York River. West Point is District 1, and the county charges a lower set of county rates there (real estate $0.305, personal property $1.50, machinery and tools $0.90) because the town provides some services the county would otherwise provide. Property owners inside West Point also pay a separate Town of West Point levy in addition to the county rate - the town can be reached at (804) 843-3330. Per the Virginia DOT survey, the West Point town real estate levy is reported at $0.560, with personal property $3.490 and machinery and tools $2.370; the exact current combined effective rate is pending direct confirmation. The rest of the county - the King William Court House area and Districts 2-5 - is unincorporated and pays only the general county rates shown above.