Northampton County, Virginia Tax Rates

Northampton County's real estate tax rate is $0.705 per $100 of assessed value and the personal property (vehicle) tax rate is $3.90 per $100 - both confirmed directly on the county Tax Rates page and matching the Virginia Department of Taxation Local Tax Rates Survey tax year 2025. Machinery and Tools is $2.00 per $100, and boats are taxed at a lower $0.99 per $100. Combined sales tax is 6.3% - higher than most rural Virginia counties, because Northampton carries an additional 1.0% local sales tax; the other Eastern Shore county, Accomack, is at 5.3%. Northampton is the southern tip of Virginia's Eastern Shore, connected to South Hampton Roads by the Chesapeake Bay Bridge-Tunnel; its county seat is Eastville and its resort town is Cape Charles. Vehicles are assessed at NADA clean loan value and personal property is prorated monthly. Both real estate and personal property are due December 5. Verify current adopted rates with Northampton County before making financial decisions.

Rates verified June 2026. See our methodology for sourcing and update cadence.

Key Takeaways

  • Real estate tax rate: $0.705 per $100 of assessed value, confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025.
  • Personal property (vehicle) tax: $3.90 per $100 - verified on the county Tax Rates page and matching the Virginia DOT survey. Boats are taxed at a lower $0.99 per $100.
  • Vehicles are assessed using the NADA clean loan value, per the Commissioner of the Revenue.
  • Personal property is prorated monthly for the portion of the year the property is located in Northampton County (confirmed directly by the county).
  • Both real estate and personal property are due December 5, with a 10% penalty and 10% annual interest for late payment. Business personal property and machinery and tools returns are due May 1.
  • PPTRA relief applied to qualifying personal-use vehicles at 39% for tax year 2024 on the first $20,000 of value; the current-year percentage should be confirmed with the Commissioner of the Revenue.
  • Sales tax: 6.3% - Northampton is in Virginia Tax's 6.3% group (4.3% state + 1.0% local + an additional 1.0% local), not a regional transportation-district rate. The other Eastern Shore county, Accomack, is at 5.3%.
  • Tax relief: a 100% service-connected disabled veteran is exempt on one motor vehicle ($0.00 rate, per the Tax Rates page); real estate relief programs are set by the Board of Supervisors.
  • Machinery and Tools: $2.00 per $100; mobile homes: $0.705; aircraft: $3.90; no merchants' capital tax. Town overlays apply in Cape Charles, Eastville, Exmore, and Nassawadox.
  • Adjacent and nearby live jurisdiction pages: Accomack County (5.3%) - the other Eastern Shore county; across the Chesapeake Bay Bridge-Tunnel are Virginia Beach and Norfolk; the nearest 6.3%-group comparator is Gloucester County.

Northampton County Tax Rates - At a Glance

Northampton County Tax Rates Summary (real estate, vehicle, machinery and tools, mobile home, boat, and aircraft rates confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey TY2025; assessment, proration, and due dates per the county)
Tax Type County Rate (per $100) Notes
Real Estate $0.705 100% fair market value. Due December 5. Mobile homes taxed at the same rate.
Personal Property (vehicles) $3.90 County Tax Rates page + Virginia DOT TY2025. NADA clean loan value; prorated monthly; due December 5.
Boats $0.99 County Tax Rates page - a lower rate than other personal property.
Machinery and Tools $2.00 County Tax Rates page + Virginia DOT TY2025. Return due May 1.
Aircraft $3.90 County Tax Rates page.
Disabled veteran vehicle (1) $0.00 Exemption for one qualifying vehicle, per the Tax Rates page.
Sales Tax 6.3% (4.3% state + 1.0% local + 1.0% additional local; qualifying groceries 1.0%)

The real estate ($0.705), vehicle/personal property ($3.90), machinery and tools ($2.00), mobile home ($0.705), boat ($0.99), and aircraft ($3.90) rates - plus the $0.00 exemption on one disabled-veteran vehicle - are confirmed directly on the Northampton County Tax Rates page, and the real estate, personal property, and machinery and tools rates match the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1). The county's Personal Property page confirms the NADA clean loan value assessment, monthly proration, the December 5 due date, and the May 1 business filing deadline. The 2025 and 2026 PPTRA relief percentages, the exact real estate due-date confirmation, and the reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Northampton County's personal property (vehicle) tax rate is $3.90 per $100 of assessed value, verified directly on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. Boats are taxed at a lower $0.99 per $100, aircraft at $3.90, and a single qualifying vehicle owned by a 100% service-connected disabled veteran is exempt ($0.00). The Board of Supervisors sets the personal property rates each year during the budget process.

Assessment

Personal property is assessed by the Commissioner of the Revenue. Motor vehicles are assessed by the NADA (National Automobile Dealers Association) clean loan value, per the county. Personal property is assessed on property located in the county, with vehicles deemed taxable once recorded at the Virginia Department of Motor Vehicles. Business tangible personal property and machinery and tools returns are due to the Commissioner of the Revenue by May 1.

Due Date and Proration

Personal property tax is due December 5 each year, with a 10% penalty and 10% annual interest for late payment, per the county. Northampton County prorates personal property tax on a monthly basis: the amount of tax depends on the portion of the year the property is located in Northampton County, so a vehicle moved into or out of the county partway through the year is taxed only for the months it was here.

PPTRA Relief and Veteran Exemption

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) discount under Code of Virginia § 58.1-3524, applied to the first $20,000 of a qualifying vehicle's value. Northampton set the relief at 39% for tax year 2024; a qualifying vehicle is any passenger car, pickup, panel truck, or motorcycle used for non-business purposes. The current-year (2025/2026) percentage should be confirmed with the Commissioner of the Revenue at (757) 678-0446. Separately, a veteran rated 100% service-connected disabled is exempt from personal property tax on one motor vehicle ($0.00 rate, per the Tax Rates page).

Source: Northampton County Tax Rates, Personal Property, and PPTRA Information pages (co.northampton.va.us), plus the Virginia DOT Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The 2025/2026 PPTRA percentage is pending direct confirmation.

Real Estate Tax

Rate and Assessment

Northampton County's real estate tax rate is $0.705 per $100 of assessed value, confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value. Mobile homes are taxed at the same $0.705 rate. The Commissioner of the Revenue maintains the assessment records and assesses new construction; the county's general reassessment cycle is pending direct confirmation.

Due Date and Payment

Real estate tax is due December 5 each year, per the county, with a 10% penalty and 10% annual interest for late payment. Payments are made to the Treasurer at the county offices in Eastville. The exact real estate due-date publication is pending direct confirmation with the Treasurer.

Exemptions and Relief Programs

Northampton County administers real estate tax relief programs for qualifying residents, with eligibility and amounts set annually by the Board of Supervisors. Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected disabled by the U.S. Department of Veterans Affairs is exempt from real estate tax on a principal residence, a benefit that extends to a qualifying surviving spouse. Contact the Commissioner of the Revenue for current programs, income limits, and application windows.

Source: Northampton County Tax Rates page (co.northampton.va.us), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The real estate due-date publication, the penalty and interest detail, the relief income/asset thresholds, and the next reassessment year are pending direct confirmation.

Machinery, Tools, and Business Property

Northampton County levies Machinery and Tools at $2.00 per $100, per the county Tax Rates page and the Virginia DOT Local Tax Rates Survey TY2025, and levies no merchants' capital (inventory) tax ($0.000). Business tangible personal property and machinery and tools returns are due to the Commissioner of the Revenue by May 1. Businesses inside an incorporated town such as Cape Charles, Eastville, Exmore, or Nassawadox also owe the applicable town levy. Aquaculture and seafood are significant local industries on the lower Eastern Shore.

Source: Northampton County Tax Rates page (co.northampton.va.us); Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Northampton County RE $0.705, TPP $3.900, M&T $2.000, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Northampton County is 6.3%. This is higher than most rural Virginia counties: Virginia Tax places Northampton in its 6.3% group, which carries an additional 1.0% local sales tax on top of the standard 5.3% rate. It is not a regional transportation-district rate. The other Eastern Shore county, Accomack, sits in the lower 5.3% group, so a shopper crossing the county line sees a different rate.

Northampton County Sales Tax Rate Breakdown
Component Rate
Virginia state rate4.3%
Standard local rate1.0%
Additional local rate1.0%
Combined rate6.3%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate. Virginia Tax lists Northampton County in the 6.3% group alongside Charlotte County, Danville, Gloucester County, Halifax County, Henry County, Patrick County, and Pittsylvania County.

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

Town Taxes on the Eastern Shore

Northampton County's incorporated towns add their own levies on top of the county rates, per the Virginia DOT Table 3 town levies. Cape Charles, the Chesapeake Bay resort town, adds +$0.148 per $100 on real estate (plus +$1.000 on personal property and machinery and tools). The county seat, the Town of Eastville, adds +$0.045 on real estate (plus +$0.100 on personal property). Exmore adds +$0.093 on real estate (plus +$0.490 on personal property and machinery and tools), and Nassawadox adds +$0.110 on real estate. Cheriton levies no separate town tax. A property owner inside a town pays both the town levy and the county rate.

How Northampton County Compares to Accomack

Northampton and Accomack are Virginia's only two Eastern Shore counties, and building both completes the region on CountyTaxTools. Northampton's $0.705 real estate rate sits above Accomack's $0.549 (all other areas), and its $3.90 vehicle rate is above Accomack's $3.72. The sharpest contrast is sales tax: Northampton is 6.3% while Accomack is 5.3%. Both counties prorate vehicle tax by month and assess vehicles using NADA values - but confirm each county's own PPTRA relief percentage and due dates rather than assuming they carry across the county line.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. For Northampton County, use the $3.90/$100 rate.

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Virginia Property Tax Calculator

Estimate your Northampton County annual real estate tax at the $0.705/$100 county rate. Add the applicable town overlay if your parcel is inside town limits.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in Northampton County at the 6.3% rate (4.3% state + 1.0% local + 1.0% additional local).

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Other Virginia Jurisdictions

Northampton County completes Virginia's Eastern Shore coverage. Compare nearby and regionally connected live jurisdictions:

For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.

Official Sources

  • Northampton County - Commissioner of the Revenue (Tax Rates)
    Official county source confirming the tax rates: real estate $0.705 per $100, tangible personal property $3.90, machinery and tools $2.00, mobile homes $0.705, boats $0.99, aircraft $3.90, and the $0.00 exemption on one disabled-veteran vehicle.
    co.northampton.va.us - Tax Rates
  • Northampton County - Personal Property and PPTRA
    Official county source confirming the NADA clean loan value assessment, monthly proration of personal property, the December 5 due date with 10% penalty and 10% annual interest, the May 1 business filing deadline, and the PPTRA relief of 39% for tax year 2024 on the first $20,000 of a qualifying vehicle (passenger car, pickup, panel truck, or motorcycle used for non-business purposes). Commissioner of the Revenue Consuelo Gonzalez, P.O. Box 65, 16404 Courthouse Road, Eastville VA 23347; (757) 678-0446.
    co.northampton.va.us - Personal Property
  • 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 Northampton County in Table 1: RE $0.705, TPP $3.900, M&T $2.000, Merchants' Capital $0.000; and the towns of Cape Charles, Eastville, Exmore, and Nassawadox in Table 3.
    tax.virginia.gov/local-tax-rates
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region. Northampton County is in the 6.3% group (4.3% state + 1.0% local + an additional 1.0% local), listed alongside Charlotte, Danville, Gloucester, Halifax, Henry, Patrick, and Pittsylvania.
    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

Northampton County's Tax Rates page confirms the real estate ($0.705), vehicle ($3.90), machinery and tools ($2.00), mobile-home ($0.705), boat ($0.99), and aircraft ($3.90) rates directly, and the county's Personal Property page confirms the NADA clean loan value assessment, the monthly proration, the December 5 due date with 10% penalty and 10% interest, the May 1 business filing deadline, and the 39% PPTRA relief for tax year 2024. The real estate, personal property, and machinery and tools rates match the Virginia DOT Local Tax Rates Survey tax year 2025, and the town overlays are from the same survey. The 2025/2026 PPTRA percentage, the exact real estate due-date publication, the relief income/asset thresholds, and the next reassessment year are pending direct confirmation with the county. Rates change annually - verify current figures with Northampton County before making financial decisions. Data last verified: June 2026.

Frequently Asked Questions

What is the Northampton County, VA real estate tax rate?

Northampton County's real estate tax rate is $0.705 per $100 of assessed value, confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. Real estate is assessed at 100% fair market value, mobile homes are taxed at the same rate, and bills are due December 5 with a 10% penalty and 10% annual interest. Towns such as Cape Charles, Eastville, Exmore, and Nassawadox add their own levies.

What is the Northampton County, VA car tax (vehicle personal property) rate?

Northampton County's personal property (vehicle) rate is $3.90 per $100 of assessed value, verified on the county Tax Rates page and matching the Virginia DOT survey. Vehicles are assessed at NADA clean loan value, prorated monthly, and due December 5. Boats are taxed at a lower $0.99 rate. PPTRA relief was 39% for tax year 2024 on the first $20,000 of a qualifying vehicle; confirm the current-year percentage with the Commissioner of the Revenue.

What is the sales tax rate in Northampton County, VA?

The combined sales tax rate in Northampton County is 6.3%: 4.3% state + 1.0% local + an additional 1.0% local. Virginia Tax lists Northampton in its 6.3% group with Charlotte, Danville, Gloucester, Halifax, Henry, Patrick, and Pittsylvania. The other Eastern Shore county, Accomack, is at 5.3%. Qualifying groceries are taxed at the reduced 1.0% rate.

When are Northampton County, VA property taxes due?

Both real estate and personal property taxes are due December 5 each year, per the county, with a 10% penalty and 10% annual interest for late payment. Business tangible personal property and machinery and tools returns are due to the Commissioner of the Revenue by May 1.

Does Northampton County prorate vehicle personal property tax?

Yes. Northampton County prorates personal property tax on a monthly basis, so the tax depends on the portion of the year the property is located in the county. Vehicles are assessed using the NADA clean loan value, per the Commissioner of the Revenue at (757) 678-0446.