Lunenburg County, Virginia Tax Rates
Lunenburg County's real estate tax rate is $0.33 per $100 of assessed value - the lowest county real estate tax rate in Virginia for tax year 2025, per the Virginia Department of Taxation Local Tax Rates Survey. The county's general tangible personal property rate is $3.80 per $100, Machinery and Tools is $1.80 per $100, and Lunenburg is one of a minority of Virginia counties that still levies a Merchants' Capital tax, at $1.20 per $100. Combined sales tax is 5.3% (the statewide "Everywhere else" rate). Real estate and personal property are due in two installments on June 5 and December 5, per the county Treasurer. Lunenburg is a rural Southside Virginia county between Charlotte, Prince Edward and Mecklenburg; its two incorporated towns are Kenbridge and Victoria, and the county seat is the courthouse village of Lunenburg. Verify current adopted rates with Lunenburg County before making financial decisions.
Rates verified June 2026. See our methodology for sourcing and update cadence.
Key Takeaways
- County real estate tax rate: $0.33 per $100 of assessed value - the lowest county real estate tax rate in Virginia for tax year 2025 (Virginia DOT Local Tax Rates Survey), corroborated by the county Treasurer. Virginia real estate is assessed at 100% fair market value under Code of Virginia § 58.1-3201.
- Tangible personal property (general rate): $3.80 per $100. Virginia counties may classify personal-use vehicles separately - confirm the exact personal-use vehicle rate with the Commissioner of the Revenue at 434-696-2516.
- Machinery and Tools: $1.80 per $100.
- Merchants' Capital: $1.20 per $100 - Lunenburg is one of a minority of Virginia counties that still levies an active Merchants' Capital tax (most counties substitute Business Tangible Personal Property and show $0.00).
- Due dates: real estate and personal property are due in two installments, June 5 and December 5, per the county Treasurer. The exact late penalty and interest rate are not published on the accessed county pages - confirm with the Treasurer or Commissioner of the Revenue.
- PPTRA relief applies to qualifying personal-use vehicles on the first $20,000 of value; the relief percentage is set annually and is pending confirmation with the county.
- Sales tax: 5.3% (4.3% state + 1.0% local), "Everywhere else" tier - Lunenburg is not in the 6.3% Southside regional sales tax group and has no regional transportation add-on.
- Town overlays: parcels inside the Town of Kenbridge pay an additional +$0.440 per $100 real estate levy, and parcels inside the Town of Victoria pay an additional +$0.180 per $100, on top of the county rate (per Virginia DOT Table 3).
- Adjacent live jurisdiction pages: Nottoway County (north, 5.3%), Prince Edward County (northwest, 5.3%), Charlotte County (west, 5.3%), Mecklenburg County (south, 5.3%).
Lunenburg County Tax Rates - At a Glance
| Tax Type | County Rate (per $100) | Notes |
|---|---|---|
| Real Estate | $0.33 | Lowest county real estate rate in Virginia (TY2025). Assessed at 100% fair market value. |
| Tangible Personal Property (general) | $3.80 | General TPP rate (Virginia DOT TY2025). Personal-use vehicles may be a separate class - confirm with the Commissioner. |
| Machinery and Tools | $1.80 | Per Virginia DOT TY2025. |
| Merchants' Capital | $1.20 | RARE - Lunenburg still levies an active Merchants' Capital tax. |
| Town of Kenbridge (RE overlay, on top of county) | +$0.440 | Combined real estate inside Kenbridge $0.770. Town TPP $1.500, M&T $0.600. |
| Town of Victoria (RE overlay, on top of county) | +$0.180 | Combined real estate inside Victoria $0.510. Town TPP $0.980, M&T $0.750. |
| Sales Tax | 5.3% (4.3% state + 1.0% local) - "Everywhere else" tier | |
The real estate rate ($0.33), general tangible personal property rate ($3.80), Machinery and Tools ($1.80), and Merchants' Capital ($1.20) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1, County Levies); the town overlays are from Table 3. The real estate rate and the June 5 / December 5 due dates are corroborated against the Lunenburg County Treasurer's published tax information (lunenburgva.gov). The county's online tax pages returned an access error to our automated tools in June 2026, so the current-year PPTRA percentage, any separate personal-use vehicle classification rate, the reassessment cycle, and the specific penalty and interest figures are pending direct confirmation with the Commissioner of the Revenue. Sales tax verified at the Virginia Department of Taxation.
Vehicle Personal Property (Car) Tax
Rate and Classification
Lunenburg County's general tangible personal property rate is $3.80 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Virginia State Code § 58.1-3503 defines personal property to include automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers, and aircraft, and the Board of Supervisors may set a separate rate for personal-use vehicles. The DOT survey publishes the general nominal rate and notes that vehicles may be a separate classification; the exact personal-use vehicle rate for Lunenburg is pending confirmation with the Commissioner of the Revenue at 434-696-2516.
Assessment Method
Virginia personal property is valued as of January 1 each year at fair market value, typically using a recognized pricing guide such as the J.D. Power (formerly NADA) Official Valuation Guide. The specific valuation guide and the personal-property filing deadline used by Lunenburg County are pending confirmation with the Commissioner of the Revenue.
PPTRA Relief
Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) on the first $20,000 of value, under Code of Virginia § 58.1-3524. The relief percentage varies each year and is set by the Board of Supervisors; the current-year percentage for Lunenburg is not published on the accessed county pages - confirm it with the Commissioner of the Revenue at 434-696-2516.
Source: Virginia DOT Local Tax Rates Survey TY2025 (general TPP $3.800) and the Lunenburg County Commissioner of the Revenue (434-696-2516). For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The personal-use vehicle classification rate and current PPTRA percentage are pending direct confirmation.
Real Estate Tax
Rate and Assessment
Lunenburg County's real estate tax rate is $0.33 per $100 of assessed value - the lowest county real estate tax rate in Virginia for tax year 2025, per the Virginia DOT Local Tax Rates Survey, and corroborated by the county Treasurer. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201; real property is assessed as of January 1 each year. The county's general reassessment cycle is pending confirmation.
Town of Kenbridge and Town of Victoria Overlays
Lunenburg County has two incorporated towns. The Town of Kenbridge levies an additional real estate tax of +$0.440 per $100 on top of the county rate (combined real estate inside Kenbridge of $0.770), and the Town of Victoria levies an additional +$0.180 per $100 (combined real estate inside Victoria of $0.510), per the Virginia DOT Local Tax Rates Survey Table 3. Parcels outside the towns pay only the $0.33 county real estate rate.
Due Dates
Lunenburg County collects real estate and personal property tax in two installments, due June 5 and December 5, per the county Treasurer. The specific late-payment penalty and interest rate are not published on the accessed county pages; confirm them with the Treasurer or the Commissioner of the Revenue at 434-696-2516.
Exemptions and Relief Programs
Real estate tax relief is available in Virginia for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the locality. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate exemption on their primary residence under Code of Virginia § 58.1-3219.5, and a qualifying veteran's primary personal-use vehicle may be exempt under Article X, Section 6-A(8) of the Constitution of Virginia. Contact the Lunenburg County Commissioner of the Revenue for current eligibility thresholds, land use programs, and procedures.
Source: Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies, Table 3 town overlays) and the Lunenburg County Treasurer / Commissioner of the Revenue (lunenburgva.gov), corroborated June 2026. The reassessment cycle, PPTRA percentage, and specific penalty and interest figures are pending direct confirmation.
Machinery, Tools, and Merchants' Capital
Lunenburg County levies Machinery and Tools at $1.80 per $100. Distinctively, Lunenburg is one of a minority of Virginia counties that still levies an active Merchants' Capital tax, at $1.20 per $100 - most counties substitute Business Tangible Personal Property under Code of Virginia § 58.1-3508.1 and show a $0.00 Merchants' Capital rate. The Virginia DOT Local Tax Rates Survey tax year 2025 confirms Lunenburg's nonzero $1.200 Merchants' Capital rate and the $1.800 Machinery and Tools rate.
Source: Virginia DOT Local Tax Rates Survey TY2025 (Table 1, County Levies) - Lunenburg County RE $0.330, TPP $3.800, M&T $1.800, Merchants' Capital $1.200.
Sales Tax
Rate and Composition
The combined sales tax rate in Lunenburg County is 5.3%. Lunenburg falls in Virginia's baseline 5.3% "Everywhere else" tier, per the Virginia Department of Taxation - it is not part of the 6.3% Southside regional sales tax group and has no regional transportation add-on.
| Component | Rate |
|---|---|
| Virginia state rate | 4.3% |
| Standard local rate | 1.0% |
| 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)
Geography and Context: Kenbridge, Victoria, and Southside Virginia
Lunenburg County sits in the Southside Virginia Piedmont, between Charlotte County to the west, Prince Edward County to the northwest, and Mecklenburg County to the south. The county was formed in 1746 from Brunswick County and named for King George II's German duchy of Brunswick-Luneburg. The county seat is the small courthouse village of Lunenburg; the county's two incorporated towns are Kenbridge and Victoria.
Lunenburg is a rural county with an agricultural and tobacco-heritage economy. Victoria grew as a Virginian Railway town in the early 20th century, and Kenbridge anchors the county's southwestern trade area. The county's very low real estate tax rate reflects its rural tax base.
Adjacent jurisdictions: Nottoway County (live; north, 5.3% sales), Prince Edward County (live; northwest, 5.3% sales), Charlotte County (live; west, 5.3% sales), Mecklenburg County (live; south, 5.3% sales), with Brunswick County (east) unbuilt.
Southside Cluster Context
Lunenburg County extends the live Southside Virginia ring on CountyTaxTools. Together with Nottoway County (built the same day), it completes the cluster southeast of Prince Edward and Charlotte and ties into Mecklenburg on the North Carolina border. Lunenburg's standout features within this cluster are (1) the lowest county real estate rate in Virginia at $0.33, (2) the rare active $1.20 Merchants' Capital tax, and (3) two town real estate overlays in Kenbridge and Victoria.
Virginia Tax Tools
Virginia Car Tax Calculator
Estimate your annual vehicle personal property tax. For Lunenburg County, use the $3.80/$100 general personal property rate and apply PPTRA relief on a qualifying vehicle valued $20,000 or less.
LiveVirginia Property Tax Calculator
Estimate your Lunenburg County annual real estate tax at the $0.33/$100 county rate. Add the town overlay inside Kenbridge or Victoria.
LiveVirginia Sales Tax Calculator
Estimate sales tax on purchases in Lunenburg County at the 5.3% rate (4.3% state + 1.0% local).
LiveOther Virginia Jurisdictions
Lunenburg County extends the Southside Virginia ring. Compare nearby live jurisdictions:
- Nottoway County (north, 5.3%)
- Prince Edward County (northwest, 5.3%)
- Charlotte County (west, 5.3%)
- Mecklenburg County (south, 5.3%)
For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.
Official Sources
-
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 Lunenburg County in Table 1 (County Levies): RE $0.330, TPP $3.800, M&T $1.800, Merchants' Capital $1.200. Table 3 town overlays: Kenbridge (RE +$0.440), Victoria (RE +$0.180). No Table 4 county district.
tax.virginia.gov/local-tax-rates -
Lunenburg County - Treasurer and Commissioner of the Revenue
Official source for the real estate rate ($0.33), the June 5 and December 5 due dates, and county contact. Commissioner of the Revenue: 434-696-2516. The county's online tax pages returned an access error to our automated tools in June 2026; the current-year PPTRA percentage, any separate personal-use vehicle rate, the reassessment cycle, and the specific penalty and interest figures are pending direct confirmation.
lunenburgva.gov - Treasurer Tax Rates -
Virginia Department of Taxation - Retail Sales and Use Tax
Official source for Virginia sales tax rates by region. Lunenburg County is in the 5.3% "Everywhere else" tier (not in the 6.3% Southside regional group; no regional transportation add-on).
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
The real estate rate ($0.33), general tangible personal property rate ($3.80), Machinery and Tools ($1.80), Merchants' Capital ($1.20), and the Kenbridge and Victoria town overlays are from the Virginia DOT Local Tax Rates Survey tax year 2025 (high confidence statewide canonical source). The real estate rate and the June 5 / December 5 due dates are corroborated against the Lunenburg County Treasurer's published tax information. Sales tax verified at the Virginia Department of Taxation. The county's online tax pages returned an access error to our automated tools in June 2026, so the current-year PPTRA percentage, any separate personal-use vehicle classification rate, the reassessment cycle, and the specific penalty and interest figures are pending direct confirmation with the Commissioner of the Revenue at 434-696-2516. Rates change annually - verify current figures with Lunenburg County before making financial decisions. Data last verified: June 2026.
Frequently Asked Questions
What is the Lunenburg County, VA real estate tax rate?
Lunenburg County's real estate tax rate is $0.33 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and corroborated by the county Treasurer - the lowest county real estate tax rate in Virginia for tax year 2025. Real estate is assessed at 100% fair market value and is due in two installments, June 5 and December 5. Inside the towns of Kenbridge (+$0.440) or Victoria (+$0.180), an additional town real estate levy applies.
What is the Lunenburg County, VA car tax (vehicle personal property) rate?
Lunenburg County's general tangible personal property rate is $3.80 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025. Virginia counties may classify personal-use vehicles separately, so confirm the exact personal-use vehicle rate with the Commissioner of the Revenue at 434-696-2516. PPTRA applies to qualifying personal-use vehicles on the first $20,000 of value; the current percentage is pending confirmation.
What is the sales tax rate in Lunenburg County, VA?
The combined sales tax rate in Lunenburg County is 5.3%: 4.3% state + 1.0% standard local. Lunenburg is in the 5.3% "Everywhere else" tier - it is not part of the 6.3% Southside regional sales tax group and has no regional transportation add-on.
When are Lunenburg County, VA taxes due?
Lunenburg County real estate and personal property taxes are due in two installments, June 5 and December 5, per the county Treasurer. The specific late penalty and interest rate are not published on the accessed county pages - confirm with the Treasurer or the Commissioner of the Revenue at 434-696-2516.
Does Lunenburg County, VA have a merchants' capital tax?
Yes. Lunenburg County levies a Merchants' Capital tax of $1.20 per $100, per the Virginia DOT Local Tax Rates Survey tax year 2025 - relatively uncommon, as most Virginia counties substitute Business Tangible Personal Property and show $0.00. Machinery and Tools is taxed at $1.80 per $100.