Northumberland County, Virginia Tax Rates

Northumberland County Tax Rates - At a Glance

Northumberland County Tax Rates Summary (real estate, personal property, machinery and tools, and merchant's capital rates confirmed on the county Treasurer's page and the Virginia DOT Local Tax Rates Survey for tax year 2025)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.74	100% fair market value. Rate effective July 1, 2025.
Personal Property (vehicles)	$3.60	Assessed at 40% of NADA value (effective ~$1.44/$100 of full value). High-mileage discount.
Machinery and Tools	$3.60	25% of original cost (year 1), 10% (year 2).
Merchant's Capital	$1.00	Assessed at 50% of original cost.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.74), personal property/vehicle ($3.60), machinery and tools ($3.60), and merchant's capital ($1.00) figures are confirmed on the Northumberland County Treasurer's page and match the Virginia DOT Local Tax Rates Survey TY2025 (Table 1: RE $0.740, TPP $3.600, M&T $3.600, Merchants' Capital $1.000). The 40% vehicle assessment ratio, the machinery and tools and merchant's capital assessment ratios, and the high-mileage discount are stated by the county. The payment due dates, penalty and interest schedule, PPTRA relief percentage, vehicle proration policy, business filing deadline, reassessment cycle, and elderly, disabled, and veteran relief thresholds are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Assessment Ratio

Northumberland County's personal property (vehicle) tax rate is $3.60 per $100 of assessed value, which matches the Virginia DOT survey for tax year 2025. What makes Northumberland distinctive is the assessment ratio: vehicles are assessed at only 40% of their NADA value, per the county Treasurer. In most Virginia counties personal property is assessed at or near 100% of a recognized value guide, so the $3.60 nominal rate here applies to a much smaller base. For a vehicle with a $10,000 NADA value, the assessed value would be $4,000 (40%), and the tax before relief would be about $144 - an effective rate of roughly $1.44 per $100 of full value. Do not multiply $3.60 against the full NADA value.

High-Mileage Discount

The Commissioner of the Revenue accounts for high mileage when assessing vehicles, which can further reduce the assessed value of an older or heavily driven vehicle. Boats and mobile homes are assessed separately by the Commissioner's office. Owners who believe their vehicle's assessment is too high for its condition or mileage should contact the Commissioner of the Revenue at (804) 580-4600.

Due Date, Proration, and PPTRA Relief

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 for Northumberland is set annually and is pending direct confirmation. The vehicle payment due date, the penalty and interest schedule, and the proration policy are not published on the county's reachable pages and are pending direct confirmation with the Treasurer at (804) 580-5201 - we do not assume a due date or proration rule here, since many smaller Virginia counties differ.

Source: Northumberland County Treasurer and Commissioner of the Revenue pages (co.northumberland.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 PPTRA percentage, due dates, penalty and interest schedule, and proration policy are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Northumberland County's real estate tax rate is $0.74 per $100 of assessed value, confirmed on the county Treasurer's page as effective July 1, 2025, and matching the Virginia DOT survey for tax year 2025. All real estate in Virginia is assessed at 100% of fair market value. The Commissioner of the Revenue maintains real estate ownership records and administers the county's land-use program for qualifying agricultural and forestal land. The general reassessment cycle is pending direct confirmation.

Due Date and Payment

The real estate rate is set on a fiscal year that begins July 1. The specific real estate payment due date, and the penalty and interest schedule, are not published on the county's reachable pages and are pending direct confirmation with the Treasurer at (804) 580-5201. We do not assume a due date here. Payments are collected by the Treasurer's office at 72 Monument Place, Heathsville.

Exemptions and Relief Programs

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. Northumberland County also administers a land-use program and typically offers a local elderly and disabled real estate relief program; the county's specific income, age, and disability thresholds are pending direct confirmation - contact the Commissioner of the Revenue at (804) 580-4600.

Source: Northumberland County Treasurer and Commissioner of the Revenue pages (co.northumberland.va.us), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The due dates, penalty and interest schedule, elderly and disabled relief thresholds, and the next reassessment year are pending direct confirmation.

Machinery, Tools, and Business Property

Northumberland County levies Machinery and Tools at $3.60 per $100, assessed at 25% of original cost in the first year and 10% in the second year, and Merchant's Capital at $1.00 per $100, assessed at 50% of original cost - both confirmed on the county Treasurer's page and matching the Virginia DOT Local Tax Rates Survey TY2025. The business tangible personal property and machinery and tools filing deadline is pending direct confirmation. Businesses inside the Town of Kilmarnock also owe the applicable town levy.

Source: Northumberland County Treasurer's page (co.northumberland.va.us) and the Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Northumberland County RE $0.740, TPP $3.600, M&T $3.600, Merchants' Capital $1.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Northumberland County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Northumberland County is not part of any regional sales tax district, per the Virginia Department of Taxation. This matches the rate in the neighboring Northern Neck counties of Lancaster, Richmond County, and Westmoreland.

Northumberland 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)

Heathsville, Reedville, and the Town of Kilmarnock

Northumberland County's seat is Heathsville, an unincorporated village that pays only county rates. The historic menhaden fishing village of Reedville, near Smith Point at the mouth of the Potomac, is likewise unincorporated. The Town of Kilmarnock, the Northern Neck's largest town, straddles the Northumberland and Lancaster county line - a property owner inside the Kilmarnock town limits on the Northumberland side pays both the town rate and the Northumberland county rate. The Kilmarnock town levy is set by the Town Council; the remainder of the county is unincorporated.