Lancaster County, Virginia Tax Rates

Lancaster County Tax Rates - At a Glance

Lancaster County Tax Rates Summary (rates confirmed on the county Treasurer's Local Tax Information page for the current tax year, matching the Virginia DOT Local Tax Rates Survey TY2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.55	100% fair market value. Among the lowest in Virginia. Due December 5.
Personal Property (vehicles)	$2.04	Same rate for general personal property. PPTRA relief applies. Due December 5.
Boats / Watercraft	~$0.00	Nominal $0.000000000000001 - effectively untaxed.
Machinery and Tools	$1.52	Same as "all other personal property."
Merchant's Capital	$1.00	County Local Tax Information page.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.55), personal property/vehicle ($2.04), boats/watercraft (nominal $0.000000000000001), machinery and tools ($1.52), merchant's capital ($1.00), and all-other-personal-property ($1.52) figures are confirmed directly on the Lancaster County Treasurer's Local Tax Information page, which also matches the Virginia DOT Local Tax Rates Survey TY2025 (Table 1: RE $0.550, TPP $2.040, M&T $1.520, Merchants' Capital $1.000). The December 5 due date, the 10% penalty, the 10% annual interest, the $30 delinquent fee, the June 1 DMV stops, and the $20 / $12 vehicle registration fee are confirmed on the county's Local Tax Information and Vehicle pages. The vehicle assessment guide and ratio, the PPTRA percentage, the proration policy, the business filing deadline, and the reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Lancaster County's personal property (vehicle) tax rate is $2.04 per $100 of assessed value, confirmed on the county Treasurer's Local Tax Information page. The same $2.04 rate applies to general personal property, while "all other personal property" and machinery and tools are taxed at $1.52 per $100. The Commissioner of the Revenue assesses vehicles, boats, and other personal property. A separate vehicle registration fee of $20 per car or truck ($12 per motorcycle) is added to the personal property bill - Lancaster County no longer sells windshield decals.

Boats and Watercraft

In a nod to its waterfront economy, Lancaster County sets the boat and watercraft rate at a nominal $0.000000000000001 per $100 - effectively zero. Boats remain a taxable class of personal property, but the rate leaves them essentially untaxed. This is a deliberate local policy common among Chesapeake Bay and tidal-river localities that want to remain attractive to boat owners.

Due Date, Relief, and Enforcement

Personal property tax is due December 5. After December 5 a 10% penalty is added, and on January 1 the entire unpaid amount (including penalty) is subject to interest at 10% per year. A $30 delinquent account fee is added beginning March 1, and DMV stops are placed on personal property beginning June 1 of the following year, blocking vehicle registration renewals until the bill is paid. 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 the proration policy are pending direct confirmation with the Commissioner of the Revenue at (804) 462-7920.

Source: Lancaster County Treasurer Local Tax Information and Vehicle pages (lancova.com), 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

Lancaster County's real estate tax rate is $0.55 per $100 of assessed value, confirmed on the county Treasurer's Local Tax Information page and matching the Virginia DOT survey for tax year 2025. At $0.55, Lancaster is among the lowest real estate rates in Virginia. All real estate in Virginia is assessed at 100% of fair market value. The Commissioner of the Revenue maintains the assessment records and administers a land-use program for qualifying agricultural and forestal land; the general reassessment cycle is pending direct confirmation.

Due Date and Payment

Real estate tax is due December 5. A 10% penalty is added after December 5, and 10% annual interest accrues from January 1 on the entire unpaid amount including penalty. Real estate that remains delinquent receives delinquent notices in January, and a $30 delinquent account fee is added March 1. Payments are made to the Treasurer (Bonnie J. Dickson) at 8311 Mary Ball Road, Lancaster; online payments are available through Web Fee Pay with a processing fee.

Exemptions and Relief Programs

Lancaster County offers a real estate exemption for the elderly or totally disabled. To qualify, an applicant must be 65 or older or totally and permanently disabled, have combined household income of no more than $29,000, and net worth of no more than $100,000 excluding the value of the dwelling and one acre. Applicants should call the Commissioner of the Revenue for an appointment between February 1 and May 1. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected permanently and totally disabled is also exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse.

Source: Lancaster County Commissioner of the Revenue and Treasurer pages (lancova.com), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The next reassessment year and the disabled-veteran personal property relief detail are pending direct confirmation.

Machinery, Tools, and Business Property

Lancaster County levies Machinery and Tools at $1.52 per $100 and Merchant's Capital at $1.00 per $100, both confirmed on the county Treasurer's Local Tax Information page and matching the Virginia DOT Local Tax Rates Survey TY2025. "All other personal property" is also taxed at $1.52 per $100. The business tangible personal property filing deadline is pending direct confirmation. Businesses inside the Town of Kilmarnock, Irvington, or White Stone also owe the applicable town levy.

Source: Lancaster County Treasurer Local Tax Information page (lancova.com) and the Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Lancaster County RE $0.550, TPP $2.040, M&T $1.520, Merchants' Capital $1.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Lancaster County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Lancaster County is not part of any regional sales tax district, per the Virginia Department of Taxation. This matches the rate in the neighboring Northern Neck counties of Northumberland, Richmond County, and Westmoreland.

Lancaster 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)

Kilmarnock, Irvington, and White Stone

Lancaster County's seat is the small village of Lancaster, but its commercial center is the Town of Kilmarnock, the Northern Neck's largest town, which straddles the Lancaster and Northumberland county line. The resort Town of Irvington, home of the historic Tides Inn, and the Town of White Stone are also in Lancaster County. Property owners inside these town limits pay both the applicable town rate and the county rate; the remainder of the county is unincorporated and pays only the county rates shown above. Per the Virginia DOT survey, the Kilmarnock real estate town levy is $0.100, Irvington is $0.022, and White Stone is $0.000.