Sussex County, Virginia Tax Rates

Sussex County's real estate tax rate is $0.53 per $100 of assessed value, per the Virginia Department of Taxation Local Tax Rates Survey tax year 2025 and the county Treasurer. The county's general tangible personal property rate is $4.85 per $100, Machinery and Tools is $2.43 per $100, and the county also levies a merchants' capital tax of $1.00 per $100 - one of the higher merchants' capital rates among Virginia counties. Combined sales tax is 5.3%, Virginia's baseline "everywhere else" rate. Sussex is a non-prorating jurisdiction - personal property owned on January 1 is taxed for the full year - and both real estate and personal property taxes are due December 5. Sussex sits in the Crater/Southside area between the Nottoway and Blackwater rivers; the mutually adjacent Surry County was built in the same update. Verify current adopted rates with Sussex County before making financial decisions.

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

Key Takeaways

  • County real estate tax rate: $0.53 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and corroborated by the Sussex County Treasurer. Virginia real estate is assessed at 100% fair market value under Code of Virginia § 58.1-3201.
  • Tangible personal property (general rate): $4.85 per $100. Vehicles are assessed as of January 1. Virginia counties may classify personal-use vehicles separately - confirm the exact personal-use vehicle rate with the Commissioner of the Revenue.
  • Sussex is non-prorating - a vehicle owned in the county on January 1 is taxed for the full year, with no refund or reduction if you sell or move it later. This is a key difference from neighboring Southampton County, which prorates vehicles by the month.
  • Machinery and Tools: $2.43 per $100. The county also levies a merchants' capital tax of $1.00 per $100 - one of the higher non-zero merchants' capital rates among Virginia counties.
  • Due dates: both real estate and personal property are due December 5, per the county Treasurer. The personal property filing deadline is May 1. The late-payment penalty is 10%, and interest accrues at 8% per year after June 30.
  • PPTRA relief applies to qualifying personal-use vehicles on the first $20,000 of value; the relief percentage is set annually and is pending confirmation with the county.
  • Sales tax: 5.3% (4.3% state + 1.0% local) - Sussex is in Virginia's baseline "everywhere else" tier, with no regional transportation add-on.
  • Four incorporated towns levy small real estate overlays on top of the county rate: Jarratt (shared with Greensville, +$0.140), Stony Creek (+$0.060), Wakefield (+$0.120), and Waverly (+$0.250), per Virginia DOT Table 3.
  • The county vehicle license tax is $25 per vehicle and $15 per motorcycle, added to the December 5 bill.
  • Adjacent live jurisdiction pages: Surry County (northeast, 5.3%), Prince George County (north, 5.3%), Dinwiddie County (west, 5.3%), Greensville County (southwest, 5.3%), Southampton County (south, 6.0%), Isle of Wight County (east, 6.0%).

Sussex County Tax Rates - At a Glance

Sussex County 2025 Tax Rates Summary (Virginia DOT Local Tax Rates Survey TY2025; due dates per the county Treasurer)
Tax Type County Rate (per $100) Notes
Real Estate $0.53 Virginia DOT TY2025, corroborated by the county Treasurer. Assessed at 100% fair market value. Due December 5.
Tangible Personal Property (general) $4.85 General TPP rate (Virginia DOT TY2025). Non-prorating - owned January 1 means taxed the full year. Personal-use vehicles may be a separate class - confirm with the Commissioner.
Machinery and Tools $2.43 Per Virginia DOT TY2025.
Merchants' Capital $1.00 Sussex levies a merchants' capital tax of $1.00 - among the higher non-zero rates in Virginia.
Town RE overlays (4 towns) +$0.060 to +$0.250 Jarratt +$0.140 (shared with Greensville), Stony Creek +$0.060, Wakefield +$0.120, Waverly +$0.250, per DOT Table 3.
Sales Tax 5.3% (4.3% state + 1.0% local) - Virginia "everywhere else" tier

The real estate rate ($0.53), general tangible personal property rate ($4.85), Machinery and Tools ($2.43), and merchants' capital rate ($1.00) are from the Virginia DOT Local Tax Rates Survey tax year 2025 (Table 1, County Levies) and were corroborated directly on the Sussex County Treasurer's Tax Rates page; the town overlays are from Table 3. The December 5 due dates, the May 1 personal property filing deadline, the non-prorating rule, the 10% penalty, the 8%-per-year interest after June 30, and the $25/$15 vehicle license tax are from the Sussex County Treasurer and Commissioner of the Revenue (sussexcountyva.gov). The current-year PPTRA percentage, any separate personal-use vehicle classification rate, the vehicle valuation guide, and the real estate reassessment cycle are pending direct confirmation with the Commissioner of the Revenue (Ellen G. Boone, 15074 Courthouse Road, Sussex VA 23884, 434-246-1022). Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Sussex County's general tangible personal property rate is $4.85 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Treasurer. 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 Sussex is pending confirmation with the Commissioner of the Revenue.

Non-Proration and Due Date

Sussex County is a non-prorating jurisdiction. Only individuals and businesses with vehicles or other personal property located in Sussex County as of January 1 of the tax year are taxed, and they are taxed for the full year. If you move into Sussex after January 1, the vehicle is taxed the following year; if you sell, trade, junk, or move a vehicle out after January 1, there is no refund or reduction. Personal property tax is due December 5, and the personal property return filing deadline is May 1. The county also charges a vehicle license tax of $25 per vehicle and $15 per motorcycle, added to the December bill.

Assessment Method

Personal property in Sussex County is assessed as of January 1 each year. The specific used-car valuation guide the county applies is not published on the accessed county pages and is pending confirmation with the Commissioner of the Revenue; most Virginia localities assess vehicles using a recognized pricing guide such as the N.A.D.A. (J.D. Power) used car guide. Owners must file and certify qualifying vehicles by the May 1 filing deadline.

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. Sussex County recalculates the relief percentage each year based on the state cap; the current-year percentage 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 $4.850) and the Sussex County Treasurer / Commissioner of the Revenue. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The personal-use vehicle classification rate, the vehicle valuation guide, and the current PPTRA percentage are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Sussex County's real estate tax rate is $0.53 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Treasurer. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201; real property is assessed as of January 1 each year through periodic reassessments set by the governing body. The county's general reassessment cycle interval is pending confirmation.

Town Overlays

Sussex County contains four incorporated towns, each of which adds its own real estate levy on top of the county rate, per the Virginia DOT Local Tax Rates Survey Table 3: Jarratt (+$0.140, shared with Greensville County), Stony Creek (+$0.060), Wakefield (+$0.120), and Waverly (+$0.250). Parcels outside any town pay only the $0.53 county real estate rate.

Due Dates, Penalty, and Interest

Sussex County collects both real estate and personal property taxes due December 5, per the county Treasurer. After December 5, a 10% penalty is calculated on the balance of tax due. After June 30, interest at 8% per year is calculated and added monthly to delinquent taxes, 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 Sussex 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 Sussex County Treasurer / Commissioner of the Revenue, corroborated June 2026. The reassessment cycle interval is pending direct confirmation.

Machinery, Tools, and Business Property

Sussex County levies Machinery and Tools at $2.43 per $100 and a merchants' capital tax at $1.00 per $100, per the Virginia DOT Local Tax Rates Survey tax year 2025. The $1.00 merchants' capital rate is among the higher non-zero rates in Virginia - most counties levy $0.00 and instead tax business tangible personal property under Code of Virginia § 58.1-3508.1. Sussex applies the merchants' capital tax to the inventory of qualifying merchants in addition to taxing machinery and tools.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Table 1, County Levies) - Sussex County RE $0.530, TPP $4.850, M&T $2.430, Merchants' Capital $1.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Sussex County is 5.3%. Sussex 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. Sussex is not part of the Hampton Roads 6.0% region (which includes neighboring Southampton and Isle of Wight) or the Central Virginia 6.0% region.

Sussex County Sales Tax Rate Breakdown
Component Rate
Virginia state rate4.3%
Standard local rate1.0%
Combined rate5.3%

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: Crater and Southside Virginia

Sussex County sits in the Crater/Southside region of Virginia, between the Nottoway and Blackwater rivers, with its county seat at Sussex Court House and the county government center at Stony Creek. Forestry and agriculture are long-standing parts of the local economy, and the county is crossed by Interstate 95 and U.S. Route 460. Sussex is one of several rural Crater-district counties between Petersburg and the North Carolina line.

Adjacent jurisdictions: the mutually adjacent Surry County (live; northeast, 5.3%), Prince George County (live; north, 5.3%), Dinwiddie County (live; west, 5.3%), Greensville County (live; southwest, 5.3%), Southampton County (live; south, 6.0%), and Isle of Wight County (live; east, 6.0%).

Crater / Southside Cluster Context

Sussex County extends CountyTaxTools' live Crater/Southside coverage, completing a mutually adjacent pair with Surry County (built in the same update) and linking the live Greensville, Dinwiddie, Prince George, and Southampton pages into a continuous ring. Sussex's distinguishing features within this cluster are its non-prorating personal property rule, its $1.00 merchants' capital tax (one of the highest county merchants' capital rates), and its four small incorporated towns.

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. For Sussex County, use the $4.85/$100 general personal property rate and apply PPTRA relief on a qualifying vehicle valued $20,000 or less.

Live

Virginia Property Tax Calculator

Estimate your Sussex County annual real estate tax at the $0.53/$100 county rate. Add the town overlay if your parcel is inside Jarratt, Stony Creek, Wakefield, or Waverly.

Live

Virginia Sales Tax Calculator

Estimate sales tax on purchases in Sussex County at the 5.3% rate (4.3% state + 1.0% local).

Live

Other Virginia Jurisdictions

Sussex County extends the Crater/Southside ring. Compare nearby live jurisdictions:

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

Official Sources

  • 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 Sussex County in Table 1 (County Levies): RE $0.530, TPP $4.850, M&T $2.430, Merchants' Capital $1.000. Table 3 town overlays: Jarratt (RE +$0.140, shared with Greensville), Stony Creek (+$0.060), Wakefield (+$0.120), Waverly (+$0.250). No Table 4 county district.
    tax.virginia.gov/local-tax-rates
  • Sussex County - Treasurer / Commissioner of the Revenue
    Official source for the December 5 real estate and personal property due dates, the May 1 personal property filing deadline, the non-prorating rule, the 10% penalty, the 8%-per-year interest after June 30, and the $25/$15 vehicle license tax. The Treasurer's Tax Rates page corroborates RE $0.53, TPP $4.85, M&T $2.43, and Merchants' Capital $1.00 directly. Commissioner of the Revenue Ellen G. Boone, 15074 Courthouse Road, Sussex VA 23884, 434-246-1022; Treasurer Deste J. Cox, 434-246-1087. The current-year PPTRA percentage, any separate personal-use vehicle rate, the vehicle valuation guide, and the reassessment cycle interval are pending direct confirmation.
    sussexcountyva.gov - Sussex County, Virginia
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region. Sussex County is in the 5.3% "everywhere else" tier (4.3% state + 1.0% local), with no regional add-on.
    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

The real estate rate ($0.53), general tangible personal property rate ($4.85), Machinery and Tools ($2.43), merchants' capital rate ($1.00), and the town overlays are from the Virginia DOT Local Tax Rates Survey tax year 2025 (high confidence statewide canonical source) and were corroborated directly on the Sussex County Treasurer's Tax Rates page. The December 5 due dates, the May 1 filing deadline, the non-prorating rule, the 10% penalty, the 8%-per-year interest, and the vehicle license tax are from the Sussex County Treasurer and Commissioner of the Revenue. Sales tax verified at the Virginia Department of Taxation. The current-year PPTRA percentage, any separate personal-use vehicle classification rate, the vehicle valuation guide, and the reassessment cycle interval are pending direct confirmation with the Commissioner of the Revenue. Rates change annually - verify current figures with Sussex County before making financial decisions. Data last verified: June 2026.

Frequently Asked Questions

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

Sussex County's real estate tax rate is $0.53 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Treasurer. Real estate is assessed at 100% fair market value and is due December 5; the late penalty is 10% with 8%-per-year interest after June 30.

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

Sussex County's general tangible personal property rate is $4.85 per $100 of assessed value, per the Virginia DOT Local Tax Rates Survey tax year 2025 and the county Treasurer. Sussex is non-prorating, so a vehicle owned on January 1 is taxed for the full year. Personal property is due December 5 and the filing deadline is May 1. Confirm the exact personal-use vehicle rate with the Commissioner of the Revenue. PPTRA applies to qualifying personal-use vehicles on the first $20,000 of value; the current percentage is pending confirmation.

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

The combined sales tax rate in Sussex County is 5.3%: 4.3% state + 1.0% standard local. Sussex is in Virginia's baseline "everywhere else" tier with no regional transportation add-on.

When are Sussex County, VA taxes due?

Both real estate and personal property taxes in Sussex County are due December 5, per the county Treasurer. The personal property filing deadline is May 1. The late penalty is 10% after December 5, with interest of 8% per year added after June 30.

Does Sussex County, VA prorate vehicle taxes?

No. Sussex County is a non-prorating jurisdiction. Only vehicles owned in the county on January 1 are taxed, and they are taxed for the full year. A vehicle moved in after January 1 is taxed the following year, and there is no refund if you sell or move a vehicle out after January 1. Neighboring Southampton County prorates by the month, so the rule differs across the county line.