Richmond County, Virginia Tax Rates

Richmond County Tax Rates - At a Glance

Richmond County Tax Rates Summary (real estate, personal property, machinery and tools, and merchant's capital rates confirmed on the county Tax Rates page for tax year 2025; payment and relief details per the county Tax Payments and Billing page)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.60	100% fair market value, assessed January 1. Due December 5.
Personal Property (vehicles)	$3.50	January J.D. Power clean loan value. PPTRA 50% (2025). Due December 5.
Machinery and Tools	$0.40	County Tax Rates page.
Merchant's Capital	$3.50	County Tax Rates page.
Vehicle License Tax	$32.50	Per automobile; $18.00 per motorcycle; antiques $0.00.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.60), personal property/vehicle ($3.50), machinery and tools ($0.40), merchant's capital ($3.50), PPTRA credit (50%), and vehicle license tax ($32.50 / $18.00 / $0.00) figures are confirmed directly on the Richmond County Tax Rates page for tax year 2025, which also matches the Virginia DOT Local Tax Rates Survey TY2025 (Table 1: RE $0.600, TPP $3.500, M&T $0.400, Merchants' Capital $3.500). The December 5 due date, the 10% penalty / 10% interest schedule, the January J.D. Power assessment basis, and the May 1 business filing deadline are confirmed on the county's Taxes and Tax Payments pages. The vehicle proration policy, the 2026 PPTRA percentage, the elderly and veteran relief thresholds, and the reassessment cycle are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Richmond County's personal property (vehicle) tax rate is $3.50 per $100 of assessed value for tax year 2025, confirmed on the county Tax Rates page (the rate was $3.75 in 2024). The same personal property rate applies to cars, trucks, motorcycles, mobile homes, and boats, all of which are subject to personal property tax in Richmond County. The Board of Supervisors sets the personal property rate annually. A separate annual vehicle license tax of $32.50 per automobile ($18.00 per motorcycle; antique vehicles $0.00) is billed in addition to the ad valorem tax.

Assessment

Personal property is assessed by the Commissioner of the Revenue at 100% of the clean loan value listed in the January edition of the J.D. Power (formerly NADA) pricing guides, per the county. Business personal property returns are due May 1, with a late-filing fee of $10 or 10% of the tax assessed, whichever is greater.

Due Date and Proration

Personal property tax is due December 5 each year, per the county. A 10% late-payment penalty is applied December 6, and interest accrues at 10% per year from January 1. Richmond County's vehicle proration policy is not published online and is pending direct confirmation with the Commissioner of the Revenue at (804) 333-3722 - many smaller Virginia counties do not prorate, so we do not assume a policy here.

PPTRA Relief and Veteran Exemption

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) credit under Code of Virginia § 58.1-3524, which the county lists as its "Car Tax Credit." For 2025 the credit is 50% on the first $20,000 of a qualifying vehicle's value (it was 55% in 2023). A vehicle used for business more than 50% of the time does not qualify. Separately, the county notes that certain disabled veterans may qualify for a discount on personal property taxes; the specific disability guidelines are pending direct confirmation. The 2026 PPTRA percentage is set annually and should be confirmed with the Commissioner of the Revenue.

Source: Richmond County Tax Rates and Taxes pages (co.richmond.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 vehicle proration policy, the 2026 PPTRA percentage, and the disabled-veteran personal property relief thresholds are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Richmond County's real estate tax rate for tax year 2025 is $0.60 per $100 of assessed value, confirmed on the county Tax Rates page (the rate was $0.70 in 2023 and $0.60 in 2024). All real estate in Virginia is assessed at 100% of fair market value, and Richmond County assesses real estate as of January 1 each year. The Commissioner of the Revenue maintains the assessment records; 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. A 10% late-payment penalty is applied on December 6, and interest accrues at 10% per year from January 1. Failure to receive a tax bill does not relieve the penalty or interest, per the county. Payments are made to the Treasurer at (804) 333-3555.

Exemptions and Relief Programs

Richmond County offers a real estate tax discount for landowners who meet certain age or disability guidelines, and for qualifying disabled veterans. 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 county's specific income, age, and disability thresholds for its local elderly and disabled relief program are pending direct confirmation - contact the Commissioner of the Revenue at (804) 333-3722.

Source: Richmond County Tax Rates and Tax Payments and Billing pages (co.richmond.va.us), plus the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1), verified June 2026. The elderly and disabled relief thresholds and the next reassessment year are pending direct confirmation.

Machinery, Tools, and Business Property

Richmond County levies Machinery and Tools at $0.40 per $100 and Merchant's Capital at $3.50 per $100, both confirmed on the county Tax Rates page and matching the Virginia DOT Local Tax Rates Survey TY2025. Business tangible personal property and machinery and tools returns are due May 1, with a late-filing fee of $10 or 10% of the tax, whichever is greater. Businesses inside the Town of Warsaw also owe the applicable town levy.

Source: Richmond County Tax Rates page (co.richmond.va.us) and the Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Richmond County RE $0.600, TPP $3.500, M&T $0.400, Merchants' Capital $3.500.

Sales Tax

Rate and Composition

The combined sales tax rate in Richmond County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Richmond County is not part of any regional sales tax district, per the Virginia Department of Taxation. This rural Northern Neck county should not be confused with the City of Richmond, which sits in the Central Virginia 6.0% region - a shopper in Warsaw pays 5.3%, while a shopper in the City of Richmond pays 6.0%.

Richmond 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)

The Town of Warsaw

Richmond County's seat is the Town of Warsaw, which sets its own town tax rates in addition to the county levies. A property owner inside Warsaw pays both the town rate and the applicable county rate. Town of Warsaw rates are set by the Town Council - contact the Town of Warsaw at (804) 333-3737 to confirm current town levies. The remainder of Richmond County is unincorporated and pays only the county rates shown above.

Richmond County vs the City of Richmond

Because the names are nearly identical, the two jurisdictions are often confused. Richmond County is a small rural county (population roughly 9,000) on the Northern Neck, with its seat at Warsaw and a 5.3% sales tax. The City of Richmond is Virginia's capital, an independent city of more than 200,000 in the Central Virginia 6.0% sales-tax region with very different real estate and personal property rates. If you are looking for capital-city tax rates, this is not the page - this page covers the Northern Neck county.