City of Lynchburg, VA Tax Rates

City of Lynchburg Tax Rates - At a Glance

City of Lynchburg Current Tax Rates Summary

Tax Type	Rate	Notes
Real Estate Tax (citywide)	$0.890 per $100	Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with the City of Lynchburg
Vehicle Personal Property Tax	$3.800 per $100	General personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate
Machinery and Tools Tax	$3.000 per $100	Business property only; TY2025 per DOT survey; does not apply to personal vehicles or residential real estate
Sales Tax	5.3%	General Virginia rate; qualifying groceries 1.0%
City service district levies	None	Not listed in Virginia DOT TY2025 Table 5 (City District Levies). Citywide rate applies uniformly.

Real Estate Tax

Rate and Assessment

The City of Lynchburg's real estate tax rate was $0.890 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Taxation Local Tax Rates Survey. The City of Lynchburg is an independent city in central Virginia, the regional center of the Lynchburg Metropolitan Statistical Area and home to Liberty University and the University of Lynchburg. As a Virginia independent city, Lynchburg is legally and administratively separate from any surrounding county. The real estate tax rate is set annually by Lynchburg City Council.

The City of Lynchburg assesses real property at 100% of fair market value per Code of Virginia § 58.1-3201. The $0.890/$100 citywide rate is somewhat below the median for Virginia independent cities, comparable to suburban Northern Virginia and Hampton Roads jurisdictions in the high-$0.80 to low-$1.00 range.

Important jurisdiction note: The City of Lynchburg is a separate independent city, not part of any surrounding county. Lynchburg is bordered by Campbell County to the south and east, Bedford County to the west, and Amherst County to the north across the James River. Properties within the City of Lynchburg are taxed by the city, not by any of these counties. If you are unsure which jurisdiction your property falls in, contact the Lynchburg Commissioner of the Revenue or check your property records.

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

Service Districts

The Virginia DOT TY2025 Table 5 (City District Levies) does not list any service districts for the City of Lynchburg. The citywide $0.890 real estate rate applies uniformly to all real property within the city. The City of Lynchburg may operate business improvement districts or special service areas for non-tax purposes (such as downtown improvement assessments) - confirm any such arrangements directly with the city.

Exemptions and Relief Programs

The City of Lynchburg 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 Lynchburg 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: May 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

The City of Lynchburg's general personal property tax rate was $3.800 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide as of January 1 of the tax year. Lynchburg's specific assessment guide (J.D. Power Clean Trade-In value or other approved guide) should be confirmed directly with the city.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in the City of Lynchburg may differ from the $3.800 general rate. Contact the Lynchburg Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), 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. The City of Lynchburg calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. This percentage changes each year.

PPTRA percentage pending official confirmation. Contact the Lynchburg Commissioner of the Revenue or visit lynchburgva.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Machinery and Tools Tax

The City of Lynchburg levies a Machinery and Tools tax of $3.000 per $100 of assessed value for tax year 2025, per the Virginia DOT survey. This tax applies to business equipment used in manufacturing and processing - it does not apply to personal use vehicles or residential real estate. Businesses operating manufacturing or industrial equipment in the City of Lynchburg should confirm current rates and assessment procedures with the Commissioner of the Revenue.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Lynchburg is 5.3%. The City of Lynchburg uses the standard general Virginia sales tax rate - the city is not part of any regional transportation district (not Northern Virginia, Hampton Roads, Central Virginia, or Historic Triangle). The rate consists of the 4.3% Virginia state rate plus the 1.0% local rate. This is among the lower combined sales tax rates in Virginia.

City of Lynchburg Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Local rate	1.0%
Combined rate	5.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 5.3% combined rate. Virginia localities do not set their own sales tax rates; the general Virginia rate is authorized by the Virginia General Assembly.

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