New Kent County, Virginia Tax Rates

New Kent County Tax Rates - At a Glance

New Kent County Current Tax Rates Summary (per official Commissioner of Revenue Tax Rates page)

Tax Type	County Rate (per $100)	Notes
Motor Vehicles (personal-use)	$3.10	Cars, pickups. The county adopted this LOWER rate (below the $3.75 general TPP) for personal-use vehicles.
Tangible Personal Property General Rate	$3.75	Business TPP and other classifications not separately rated. Matches DOT TY2025 general TPP.
Boats, Campers, Recreational Vehicles	$3.25	Separate classification, between Motor Vehicles and General TPP.
Aircraft	$0.75	Separate concessional aircraft rate.
Handicap Equipped Vehicles	EXEMPT	Per the county Tax Rates page.
Real Estate / Mobile Homes	$0.60	Assessed at 100% fair market value. 2026 equalized rate $0.54 pending Board adoption.
Machinery and Tools	$0.75	One of the lower county M&T rates in Virginia.
Merchants' Capital	$0.00	Substituted to Business TPP under Code of Virginia § 58.1-3508.1.
Meals Tax	6%	Consumer tax on prepared meals.
Transient Occupancy / Lodging	2%	Consumer tax on transient lodging.
Sales Tax	6.0% (4.3% state + 1.0% local + 0.7% Central Virginia regional)

All county tax rates verified directly from the New Kent County official Commissioner of Revenue Tax Rates page (newkent-va.us/207/Tax-Rates) on 2026-05-31 (Stage 1 Fetch, high confidence). Due dates verified directly from the New Kent County Tax Due Dates page (newkent-va.us/746/Tax-Due-Dates-Late-Payments-Returned-Che). Virginia DOT Local Tax Rates Survey tax year 2025 used as the secondary cross-check; DOT TY2025 county levies (RE $0.600 / TPP $3.750 / M&T $0.750 / MC $0.000) align with the county-published General Rate. The county adopts the lower Motor Vehicles $3.10 under the separate-classification authority of Code of Virginia § 58.1-3506. Sales tax verified at Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate, Classification, and the $3.10 vs $3.75 Split

New Kent County publishes distinct personal property rates on its official Tax Rates page. The General Rate is $3.75 per $100, applying to Business Tangible Personal Property and other classifications not separately rated. The Motor Vehicles rate - applying specifically to personal-use cars and trucks - is $3.10 per $100, $0.65 BELOW the General Rate. Virginia statute (Code of Virginia § 58.1-3506) allows localities to classify personal-use vehicles separately and to adopt a different rate; New Kent uses that authority to publish a lower vehicle-specific rate, the same pattern Goochland uses (PPTRA Vehicles $2.99 vs General $3.75) and Mecklenburg uses (Personal Property I $3.26 vs DOT general $3.36).

The New Kent Tax Rates page also lists more specific classifications: Boats, Campers, Recreational Vehicles $3.25, Aircraft $0.75, and Handicap Equipped Vehicles EXEMPT.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) on the first $20,000 of assessed value under Code of Virginia § 58.1-3524. The annual relief percentage is set by the New Kent County Board of Supervisors during the budget cycle; the current percentage is not published on the New Kent Tax Rates page. Confirm the current-year PPTRA percentage with the Commissioner of the Revenue at 804-966-9617.

Non-Prorating Rule

New Kent County is NON-PRORATING for personal property taxes. The tax is based on what is owned as of January 1 of the tax year. This is the opposite of prorating counties like Caroline County (prorated monthly since 2013) and Dinwiddie County. Practical effect:

• Move IN during the year: you owe no New Kent personal property tax for that tax year.
• Move OUT during the year: you owe the full New Kent tax for that year (whatever you owned on January 1).
• Buy a vehicle after January 1: not taxed by New Kent until the following January 1.
• Sell a vehicle after January 1: still owe the full year on that vehicle.

How the Car Tax Is Calculated

Virginia counties value personal property using a recognized pricing guide under Code of Virginia § 58.1-3503. The specific guide and assessment ratio New Kent uses are not published on the Tax Rates page (confirm with the Commissioner of the Revenue). Once the assessment is set, the tax is computed at $3.10 per $100 for a personal-use vehicle. For example, if the assessed value is $10,000, the tax before PPTRA is $10,000 × 3.10% = $310.00; the PPTRA relief is then applied to the tax on the first $20,000 of assessed value at the current-year relief percentage.

Source: New Kent County Commissioner of the Revenue and Board of Supervisors - Tax Rates (newkent-va.us). For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide.

Real Estate Tax

Rate and Assessment

New Kent County's real estate tax rate for tax year 2025 is $0.60 per $100 of assessed value, as published by the New Kent County Board of Supervisors; this matches the Virginia DOT Local Tax Rates Survey tax year 2025. Mobile homes are also taxed at $0.60. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201. A general reassessment took effect for the 2026 tax year; the county-noted 2026 equalized rate is $0.54 per $100, but the Board of Supervisors' final 2026 rate adoption was pending at the May 31, 2026 public hearing - confirm the current calendar-year rate with the Commissioner of the Revenue before making decisions tied to the 2026 bill.

Due Dates (NEW - November 1)

Both real estate and personal property taxes are now due November 1. The New Kent Board of Supervisors moved the deadline from the historical December 5 to November 1 at Treasurer Charles Evelyn's request, in response to residents' concerns about the deadline falling during the Christmas holiday season. The official Tax Due Dates page states: "Payments for routine annual personal property and real estate tax must be received or postmarked by November 1."

2026 transition provision: for the 2026 tax year ONLY, no penalty will be assessed if full payment is made no later than December 5, 2026. From the 2027 tax year onward, November 1 is the firm deadline with no extension. Late payments incur a 10% penalty plus 10% per annum interest accruing from the 1st of the month following the due date.

Exemptions and Relief Programs

New Kent County offers real estate tax relief for qualifying senior or permanently and totally disabled residents, with income and asset limits set by the Board of Supervisors. 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 Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: New Kent County Commissioner of the Revenue - Tax Rates page; New Kent County Tax Due Dates page - Tax Due Dates, Late Payments, Returned Checks (direct verification, May 2026).

Machinery and Tools, Business Property

New Kent County levies Machinery and Tools at $0.75 per $100 - one of the lower county M&T rates in Virginia, reflecting a relatively low industrial/manufacturing footprint compared with counties like Pittsylvania ($4.50) or Charlotte ($3.00). The county does NOT levy a Merchants' Capital tax; it follows the standard Code of Virginia § 58.1-3508.1 substitution of Business Tangible Personal Property for Merchants' Capital.

Business Tangible Personal Property is taxed at the General Rate of $3.75 per $100.

Source: New Kent County Tax Rates (newkent-va.us/207/Tax-Rates) - direct verification, May 2026.

Sales Tax

Rate and Composition

The combined sales tax rate in New Kent County is 6.0%. New Kent is explicitly listed in Virginia's Central Virginia 6.0% regional transportation district - alongside Charles City, Chesterfield, Goochland, Hanover, Henrico, Powhatan, and Richmond City - per the Virginia Department of Taxation. A consumer in New Kent pays the same 6.0% combined rate as in neighbouring Henrico, Hanover, and Charles City. This is the eighth and final Central VA 6.0% county built on CountyTaxTools - the cluster is now complete.

New Kent County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Central Virginia regional transportation district	0.7%
Combined rate	6.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate. A shopper crossing east into James City County (which includes Williamsburg) enters the 7.0% Historic Triangle sales-tax region (the only 7.0% region in Virginia). New Kent's eastern border at Toano on U.S. 60 is the dividing line.

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

Consumer Taxes: Meals and Lodging

New Kent County imposes a Meals tax of 6% on prepared meals served in the county and a Transient Occupancy / Lodging tax of 2% on transient lodging. Both are county-set consumer taxes administered separately from the state sales tax. Travelers staying near Colonial Downs at Providence Forge or visitors using county lodging should expect the 2% lodging tax on top of the 6.0% combined sales tax.

Source: New Kent County Tax Rates (newkent-va.us/207/Tax-Rates) - direct verification, May 2026.

Geography and Context: Richmond MSA East Exurb, I-64, and the Pamunkey/Chickahominy Rivers

New Kent County sits between Richmond and Williamsburg as a wealthy Richmond MSA east exurb, traversed by Interstate 64 (Exits 211, 214, and 220) and U.S. Route 60. The county was formed in 1654 and was named for the English county of Kent. The county seat at New Kent Courthouse is an unincorporated CDP; New Kent County has no incorporated towns at all.

New Kent is among Virginia's fastest-growing exurban counties around Richmond, anchored by the I-64 corridor and the Colonial Downs horse racetrack and Rosie's Gaming Emporium complex at Providence Forge. The Pamunkey Indian Reservation (federally recognized in 2015) sits on the Pamunkey River along the northern border. Other notable features include the Chickahominy River along the southern boundary and the York River State Park just over the line in James City County.

Adjacent jurisdictions: Henrico County (live; west via U.S. 60), Hanover County (live; north across the Pamunkey River), Charles City County (live; south across the Chickahominy River), James City County (live; southeast), and unbuilt King William County (northeast across the Pamunkey).

Central VA 6.0% Cluster - Now Complete

With New Kent now live, CountyTaxTools covers the entire Central Virginia 6.0% sales-tax cluster: Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and City of Richmond (eight jurisdictions, all 6.0%). New Kent's standout features within this cluster are (1) the separate Motor Vehicles $3.10 rate below the $3.75 General Rate (similar to Goochland's $2.99 vs $3.75 and Mecklenburg's $3.26 vs $3.36), (2) the low Machinery and Tools $0.75 rate, and (3) the NON-PRORATING personal property rule (unusual in the Richmond MSA - most surrounding counties prorate), plus (4) the recent move to the November 1 due date.