Mathews County, Virginia Tax Rates

Mathews County Tax Rates - At a Glance

Mathews County Tax Rates Summary (rates confirmed on the county Tax Rates page, 2026)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.62	100% fair market value; reassessed every 6 years. Same rate for residential mobile homes. Due June 5 and December 5.
Personal Property (vehicles)	$3.70	Autos, light trucks, motorcycles. J.D. Power valuation. Due December 5.
Boats	$1.45	Well below the vehicle rate - a maritime-county distinction.
Business Equipment / Campers / Trailers	$2.14	Also storage mobile homes. Machinery and tools: no tax.
Merchants' Capital	None	Not levied ($0.00 in the Virginia TY2025 survey).
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.62, including residential mobile homes), automobile, light truck, and motorcycle ($3.70), boat ($1.45), and "other" business equipment, camper, utility trailer, and storage mobile home ($2.14) figures are confirmed directly on the Mathews County Tax Rates page for 2026. The personal property rate matches the Virginia Department of Taxation TY2025 survey ($3.700), which also reports Mathews machinery and tools and merchants' capital at $0.00. The June 5 and December 5 real estate due dates, the December 5 personal property due date, and the 100% fair market value assessment with a six-year reassessment cycle are confirmed on the county Real Estate, Personal Property, and Commissioner of the Revenue pages. The PPTRA percentage, the airplane rate, and the exact late-payment penalty and interest are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Mathews County taxes automobiles, light trucks, and motorcycles at $3.70 per $100 of assessed value, confirmed on the county Tax Rates page and matching the Virginia DOT TY2025 survey. Vehicles are valued using the January 1 J.D. Power Official Used Car Guide. A vehicle license fee applies in addition to the tax: $25 per year for cars and trucks and $10 per year for motorcycles, with a one-time $5 fee for antique vehicles. Business equipment, campers, utility trailers, and storage mobile homes are taxed at $2.14 per $100.

Boats and Watercraft

Because Mathews sits at the tip of the Middle Peninsula where the Chesapeake Bay meets Mobjack Bay, recreational boating is central to the county, and its boat tax rate is just $1.45 per $100 of assessed value - far below the $3.70 vehicle rate. This is confirmed on the county Tax Rates page. The airplane rate is pending direct confirmation.

Due Date and Relief

Personal property tax is due December 5. 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 and the exact late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue at (804) 725-7168.

Source: Mathews County Tax Rates, Personal Property, and Commissioner of the Revenue pages (mathewscountyva.gov), verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage and the airplane rate are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Mathews County's real estate tax rate is $0.62 per $100 of assessed value, confirmed on the county Tax Rates page for 2026. The same $0.62 rate applies to residential mobile homes. Real estate is taxed at 100% of fair market value as the Virginia Constitution requires, and the county conducts a general reassessment every six years, with the Commissioner of the Revenue valuing new construction and changes in the interim. The Board of Supervisors sets the rate each year during the budget process.

Due Date and Payment

Real estate tax is billed in two installments and is due June 5 and December 5. Payments are made to the Mathews County Treasurer at 10644 Buckley Hall Road in Mathews. The Commissioner of the Revenue's office, at the same address, handles assessments and exemptions and can be reached at (804) 725-7168.

Exemptions and Relief Programs

Mathews County offers real estate tax relief for the elderly and disabled. To qualify, an owner must be age 65 or older, or permanently and totally disabled, with total combined income of $35,000 or less and net combined financial worth of $100,000 or less (excluding the dwelling and up to five acres). Relief is on a sliding scale - 100% of the tax for income under $23,001, then 80%, 60%, and 40% in higher income brackets - capped at $1,000 per year, with applications filed each year after January 1 but before April 15. Separately, 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.

Source: Mathews County Tax Rates, Real Estate, and Commissioner of the Revenue pages and codified ordinances (mathewscountyva.gov; ecode360.com), verified June 2026. The elderly and disabled relief thresholds and sliding scale are confirmed in the county code; the current-year PPTRA percentage is pending direct confirmation.

Business Equipment, Machinery, and Tools

Mathews County does not levy a machinery and tools tax or a merchants' capital tax - both are reported as $0.00 in the Virginia Department of Taxation TY2025 survey. General business equipment, along with campers, utility trailers, and storage mobile homes, is taxed at $2.14 per $100 of assessed value. Business tangible personal property returns are due May 1 each year; the business license gross-receipts filing is due March 1, with payment due April 1.

Source: Mathews County Tax Rates and Commissioner of the Revenue pages (mathewscountyva.gov), 2026; machinery and tools and merchants' capital reported at $0.00 in the Virginia DOT TY2025 Local Tax Rates survey.

Sales Tax

Rate and Composition

The combined sales tax rate in Mathews County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Mathews County is not part of any regional sales tax district, per the Virginia Department of Taxation. This is a useful point to confirm: neighboring Gloucester County, just to the southwest, is in Virginia's higher 6.3% group - but Mathews is not, so the two adjacent Middle Peninsula counties sit in different sales tax tiers.

Mathews 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)

Mathews and the Middle Peninsula

Mathews County's seat is the unincorporated village of Mathews, near the center of this compact county at the eastern end of the Middle Peninsula. Bounded by the Chesapeake Bay, Mobjack Bay, and the Piankatank River, Mathews is known for the historic New Point Comfort lighthouse and a working waterfront. The county has no incorporated towns. Mathews completes Virginia's Middle Peninsula, bordered on land only by Gloucester County to the southwest, and across the Piankatank River from Middlesex County; nearby Middle Peninsula neighbors include King and Queen and Essex counties.