Surry County, Virginia Tax Rates

Surry County Tax Rates - At a Glance

Surry County 2025 Tax Rates Summary (Virginia DOT Local Tax Rates Survey TY2025; due dates and assessment per the county Commissioner of the Revenue)

Tax Type	County Rate (per $100)	Notes
Real Estate	$0.71	Virginia DOT TY2025, corroborated by the Commissioner of the Revenue. Assessed at 100% fair market value. Due December 5.
Tangible Personal Property (general)	$3.75	General TPP rate (Virginia DOT TY2025). Vehicles assessed on N.A.D.A. loan value; non-prorating. Personal-use vehicles may be a separate class - confirm with the Commissioner.
Machinery and Tools	$1.00	Per Virginia DOT TY2025.
Merchants' Capital	$0.00	Surry levies no merchants' capital tax.
Town RE overlays (2 towns)	+$0.050	Claremont +$0.050 and Dendron +$0.050; the Town of Surry levies $0.00, per DOT Table 3.
Sales Tax	5.3% (4.3% state + 1.0% local) - Virginia "everywhere else" tier

The real estate rate ($0.71), general tangible personal property rate ($3.75), Machinery and Tools ($1.00), and merchants' capital rate ($0.00) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1, County Levies) and were corroborated directly on the Surry County Tax Rates page; the town overlays are from Table 3. The December 5 real estate due date, the June 5 personal property due date (with recent-year extensions), the March 1 / May 1 filing deadlines, the N.A.D.A. loan-value assessment basis, the non-prorating rule, the 5% penalty, the 10%-per-year interest, and the $20/$10 vehicle license fee are from the Surry County Commissioner of the Revenue and Treasurer (surrycountyva.gov). The current-year PPTRA percentage, any separate personal-use vehicle classification rate, the exact current-year personal property due date, and the real estate reassessment cycle interval are pending direct confirmation with the Commissioner of the Revenue (Jonathan F. Judkins, MCR, 45 School Street, Surry VA 23883, 757-294-5225). Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Surry County's general tangible personal property rate is $3.75 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Commissioner of the Revenue. Personal property tax is levied as of January 1 each year on automobiles, trucks, motorcycles, recreational vehicles, trailers, mobile homes, boats, and business personal property. Virginia State Code § 58.1-3503 allows the Board of Supervisors to set a separate rate for personal-use vehicles; the DOT survey publishes the general nominal rate, and the exact personal-use vehicle rate for Surry is pending confirmation with the Commissioner of the Revenue.

Assessment Method

Surry County assesses vehicles at 100% of the loan value in the current-year January edition of the N.A.D.A. (National Automobile Dealers Association) official used car guide, per the county Commissioner of the Revenue, with additional value added for four-wheel-drive features. A high-mileage discount is available, capped at a 40% reduction off the N.A.D.A. clean loan value, with proof of mileage due by March 1. The use of loan value is distinctive - many Virginia localities assess on the higher clean trade-in value - so a Surry vehicle assessment may come in lower than the same vehicle elsewhere. Vehicles are assessed as of January 1.

Non-Proration and Due Date

Surry County is a non-prorating locality. Taxpayers are assessed for the full year on vehicles owned on January 1; a vehicle purchased after January 1 is taxed the following year, not the current one. Personal property tax bills carry a June 5 due date, though the county has granted extensions in recent years (a 90-day extension in 2025 and a June 15 date in 2026), so confirm the current year's date with the Treasurer. The tangible personal property filing deadline is March 1. The county vehicle license fee is $20 per motor vehicle and $10 per motorcycle.

PPTRA Relief

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) on the first $20,000 of value, under Code of Virginia § 58.1-3524 - generally a personal-use vehicle under 10,001 pounds that is not used more than 50% for business. The relief percentage varies each year and is set by the Board of Supervisors; the current-year percentage for Surry is not published on the accessed county pages - confirm it with the Commissioner of the Revenue.

Source: Virginia DOT Local Tax Rates Survey TY2025 (general TPP $3.750) and the Surry County Commissioner of the Revenue. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The personal-use vehicle classification rate and current PPTRA percentage are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Surry County's real estate tax rate is $0.71 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Commissioner of the Revenue. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201; real property is taxed in the name of the owner as of January 1. Surry assesses real estate on a periodic basis through an independent contractor; the exact reassessment cycle interval is pending confirmation. Real estate is not prorated, except for new dwellings when substantially completed.

Town Overlays

Surry County contains two incorporated towns that add a real estate levy on top of the county rate, per the Virginia DOT Local Tax Rates Survey Table 3: Claremont (+$0.050) and Dendron (+$0.050). The Town of Surry, the county seat, levies no separate town tax ($0.00). Parcels outside any town pay only the $0.71 county real estate rate.

Due Dates, Penalty, and Interest

Surry County real estate tax is due December 5, per the county Treasurer. The late-payment penalty is 5% of the balance - lower than the 10% common in many Virginia localities - and interest accrues at 10% per year on unpaid balances, under the county's collection policy and Code of Virginia § 58.1-3916.

Exemptions and Relief Programs

Real estate tax relief is available in Virginia for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the locality. 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 Surry County Commissioner of the Revenue for current eligibility thresholds, land use programs, and procedures.

Source: Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1 county levies, Table 3 town overlays) and the Surry County Commissioner of the Revenue / Treasurer, corroborated June 2026. The reassessment cycle interval and exact current-year personal property due date are pending direct confirmation.

Machinery, Tools, and Business Property

Surry County levies Machinery and Tools at $1.00 per $100 and no merchants' capital tax ($0.00), per the Virginia DOT Local Tax Rates Survey tax year 2025. Business tangible personal property is taxed under Code of Virginia § 58.1-3508.1, and the business property return is due May 1. The tangible personal property filing deadline for individuals is March 1.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Table 1, County Levies) - Surry County RE $0.710, TPP $3.750, M&T $1.000, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Surry County is 5.3%. Surry falls in Virginia's baseline 5.3% "everywhere else" tier, per the Virginia Department of Taxation - 4.3% state rate plus the 1.0% standard local rate, with no regional transportation add-on. Despite sitting on the James River directly across from the Hampton Roads Peninsula, Surry is not part of the Hampton Roads 6.0% sales tax region; nearby Isle of Wight is in that 6.0% region, and James City County across the river is in the 7.0% Historic Triangle group.

Surry County Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
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)

Geography and Context: The James River and the Jamestown-Scotland Ferry

Surry County sits on the south bank of the James River in the Crater/Tidewater area, with its county seat at the Town of Surry. The county is connected to the Historic Triangle by the free Jamestown-Scotland Ferry across the James to James City County. Surry is home to Bacon's Castle and the Surry nuclear power station, and agriculture and forestry anchor the rural economy. For sales tax purposes Surry is in the 5.3% tier, even though the localities across the river are in higher regional groups.

Adjacent jurisdictions: the mutually adjacent Sussex County (live; southwest, 5.3%), Prince George County (live; west, 5.3%), Isle of Wight County (live; southeast, 6.0%), and across the James River James City County (live; 7.0% Historic Triangle).

Crater / Tidewater Cluster Context

Surry County extends CountyTaxTools' live coverage along the James River, completing a mutually adjacent pair with Sussex County (built in the same update) and connecting the live Prince George, Isle of Wight, and James City pages. Surry's distinguishing features within this cluster are its verified N.A.D.A. loan-value vehicle assessment with a 4WD add-on and high-mileage floor, its low 5% late penalty, and its James River ferry connection to the Historic Triangle.