Northampton County, Virginia Tax Rates

Northampton County Tax Rates - At a Glance

Northampton County Tax Rates Summary (tax year 2026 real estate rate and the vehicle, machinery and tools, boat, and aircraft rates per the county Tax Rates page; assessment, proration, and due dates per the county)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.6995	Tax year 2026 adopted rate (tax year 2025: $0.705). 100% fair market value. Due December 5.
Personal Property (vehicles)	$3.90	County Tax Rates page + Virginia Department of Taxation 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 Department of Taxation 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 tax year 2026 real estate rate ($0.6995) and the vehicle/personal property ($3.90), machinery and tools ($2.00), boat ($0.99), and aircraft ($3.90) rates - plus the $0.00 exemption on one disabled-veteran vehicle - are confirmed on the Northampton County Tax Rates page; the 2025 real estate ($0.705), personal property, and machinery and tools rates match the Virginia Department of Taxation Local Tax Rates Survey tax year 2025 (Table 1), which also listed mobile homes at $0.705. 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 tax year 2026 PPTRA relief percentage (36%) is from the county PPTRA information page; 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 Department of Taxation 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

Tax year 2026 relief: 36% of the tax on the first $20,000 of value for qualifying personal-use vehicles, per northampton.hosted.civiclive.com (checked November 4, 2026).

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 and 36% for tax year 2026; a qualifying vehicle is any passenger car, pickup, panel truck, or motorcycle used for non-business purposes. Questions go to 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 Department of Taxation Local Tax Rates Survey TY2025, verified June 2026. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide.

Real Estate Tax

Rate and Assessment

Northampton County's real estate tax rate for tax year 2026 is $0.6995 per $100 of assessed value, per the county Tax Rates page (co.northampton.va.us). For tax year 2025 the rate was $0.705, matching the Virginia Department of Taxation Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value. Mobile homes were taxed at the same $0.705 rate in 2025; confirm the 2026 mobile home rate with the Commissioner of the Revenue. 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 Department of Taxation 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 Department of Taxation 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 Department of Taxation Local Tax Rates Survey TY2025 (Table 1): Northampton County RE $0.705 (2026: $0.6995), 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 rate	4.3%
Standard local rate	1.0%
Additional local rate	1.0%
Combined rate	6.3%

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 Department of Taxation 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. For tax year 2026, Northampton's $0.6995 real estate rate sits above Accomack's $0.486 (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.