Middlesex County, Virginia Tax Rates

Middlesex County Tax Rates - At a Glance

Middlesex County Tax Rates Summary (rates confirmed on the county Tax Rates page, tax year 2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.61	100% fair market value. Same rate for residential mobile homes. Due June 5 and December 5.
Personal Property (vehicles)	$2.60	Autos, trucks, motorcycles, trailers; also campers, RVs, jet skis. Due December 5.
Boats (5 tons and over)	$0.62	Boats and motors under 5 tons: $0.98.
Airplanes	$2.10	County Tax Rates page.
Business Equipment	$3.50	Assessed at 10% of original cost. Machinery and tools: no tax.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.61, including residential mobile homes), automobile and trailer ($2.60), camper, RV, and jet ski ($2.60), boats over 5 tons ($0.62), boats and boat motors under 5 tons ($0.98), airplane ($2.10), and business equipment ($3.50, assessed at 10% of original cost) figures are confirmed directly on the Middlesex County Tax Rates page for tax year 2025, which also lists machinery and tools, mopeds, and antique-tagged vehicles as not taxed. The June 5 and December 5 real estate due dates and the December 5 personal property due date are confirmed on the county Treasurer and Commissioner of the Revenue pages. The vehicle assessment method, the PPTRA percentage, the proration policy, the late-payment penalty and interest, the reassessment cycle, and the relief thresholds are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Middlesex County taxes automobiles, trucks, motorcycles, and trailers at $2.60 per $100 of assessed value, confirmed on the county Tax Rates page. Campers, recreational vehicles, and jet skis are also taxed at $2.60. The Commissioner of the Revenue, E. Mae Burke, assesses all personal property in the county. Mopeds and antique vehicles displaying antique or vintage tags are not taxed.

Boats and Watercraft

Because Middlesex includes Deltaville, one of the Chesapeake Bay's busiest recreational boating centers, the county's boat tax structure is worth noting. Middlesex taxes boats by tonnage: vessels of 5 tons and over at $0.62 per $100, and boats and boat motors under 5 tons at $0.98 per $100. Airplanes are taxed at $2.10 per $100. These are all confirmed on the county Tax Rates page.

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, the vehicle assessment method, the proration policy, and any late-payment penalty and interest are pending direct confirmation with the Commissioner of the Revenue at (804) 758-5331.

Source: Middlesex County Tax Rates, Commissioner of the Revenue, and Treasurer pages (co.middlesex.va.us), verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The PPTRA percentage, vehicle assessment method, and proration policy are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Middlesex County's real estate tax rate is $0.61 per $100 of assessed value, confirmed on the county Tax Rates page for tax year 2025. The same $0.61 rate applies to residential mobile homes. All real estate in Virginia is assessed at 100% of fair market value. The Board of Supervisors sets the tax rate each year during the budget adoption process; the general reassessment cycle is pending direct confirmation.

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 Middlesex County Treasurer in Saluda. The Commissioner of the Revenue's office, at 877 General Puller Highway, Saluda, handles assessments and exemptions and can be reached at (804) 758-5331.

Exemptions and Relief Programs

Middlesex County administers tax relief for the elderly and disabled and veteran relief. 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 specific income and net-worth thresholds for the elderly and disabled program are pending direct confirmation with the Commissioner of the Revenue.

Source: Middlesex County Tax Rates and Commissioner of the Revenue pages (co.middlesex.va.us), verified June 2026. The reassessment cycle and the elderly and disabled relief income and asset thresholds are pending direct confirmation.

Business Equipment, Machinery, and Tools

Middlesex County does not levy a machinery and tools tax - that classification is listed as no tax on the county Tax Rates page. General business equipment, however, is taxed at $3.50 per $100, assessed at 10% of original cost. This distinction matters: a Virginia manufacturer's qualifying machinery and tools are untaxed in Middlesex, while furniture, fixtures, and other business tangible personal property are taxed at the $3.50 rate on a 10%-of-cost basis. The business tangible personal property filing deadline is pending direct confirmation.

Source: Middlesex County Tax Rates page (co.middlesex.va.us), tax year 2025. Machinery and tools are listed as not taxed; business equipment is taxed at $3.50 per $100 assessed at 10% of original cost.

Sales Tax

Rate and Composition

The combined sales tax rate in Middlesex County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Middlesex 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, directly across the Piankatank River, is in Virginia's higher 6.3% group - but Middlesex is not, so the two adjacent counties sit in different sales tax tiers.

Middlesex 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)

Saluda, Urbanna, and the Middle Peninsula

Middlesex County's seat is the unincorporated village of Saluda, near the center of the county. The incorporated Town of Urbanna, on a tidal creek off the Rappahannock, is one of Virginia's oldest colonial ports and hosts the annual Urbanna Oyster Festival; Deltaville, at the county's Chesapeake Bay tip where the Rappahannock and Piankatank meet, is a noted recreational boating community. Middlesex anchors the eastern Middle Peninsula, between the Rappahannock and Piankatank rivers, adjacent to Essex and King and Queen counties, across the Piankatank from Gloucester County, and across the Rappahannock from Lancaster County on the Northern Neck.