Westmoreland County, Virginia Tax Rates

Westmoreland County Tax Rates - At a Glance

Westmoreland County Tax Rates Summary (real estate, personal property, machinery and tools, and merchant's capital rates per the Virginia DOT Local Tax Rates Survey TY2025; the county's own pages were not reachable, so payment, proration, and relief details are pending direct confirmation)

Tax Type	County Rate (per $100)	Notes
Real Estate (all other areas)	$0.680	100% fair market value. Town of Colonial Beach county set: $0.780. Montross (seat) adds +$0.050.
Personal Property (vehicles)	$3.750	Town of Colonial Beach county set: $3.200. Due dates pending confirmation.
Machinery and Tools	$1.000	Virginia DOT TY2025 (Table 1). Colonial Beach set: $3.200.
Merchant's Capital	$0.960	Virginia DOT TY2025 (Table 1). Colonial Beach set: $0.000.
Sales Tax	5.3% (4.3% state + 1.0% local) - no regional district

The real estate ($0.680 all other areas / $0.780 Colonial Beach), personal property/vehicle ($3.750 / $3.200), machinery and tools ($1.000 / $3.200), and merchant's capital ($0.960 / $0.000) rates are from the Virginia DOT Local Tax Rates Survey tax year 2025; the survey flags Westmoreland with an asterisk denoting two distinct county rate sets differentiated by the Town of Colonial Beach. The Town of Montross adds a $0.050 real estate levy (DOT Table 3). Westmoreland County's own Commissioner of the Revenue and Treasurer pages were not reachable when this page was prepared, so the due dates, proration policy, current-year PPTRA percentage, assessment guide, penalty and interest schedule, reassessment cycle, and relief programs are pending direct confirmation - see Official Sources below.

Vehicle Personal Property (Car) Tax

Rate and Classification

Westmoreland County's nominal personal property (vehicle) tax rate is $3.750 per $100 of assessed value in all areas outside the Town of Colonial Beach, per the Virginia DOT Local Tax Rates Survey TY2025; inside the Town of Colonial Beach the county applies a distinct set of $3.200 per $100. The same personal property rate generally applies to cars, trucks, and other taxable tangible personal property. The Board of Supervisors sets the personal property rates each year.

Assessment

Personal property is assessed by the Commissioner of the Revenue based on ownership in the county. The specific vehicle valuation guide Westmoreland uses (for example a recognized pricing guide value as of January 1 under Code of Virginia § 58.1-3503) is not confirmed in a reachable online source and is pending direct confirmation with the Commissioner of the Revenue at (804) 493-0113. We do not assume it matches a neighboring county.

Due Date and Proration

Westmoreland County's personal property due date and proration policy are pending direct confirmation. Many Virginia counties bill personal property on December 5, and some prorate while others do not - because the county's tax pages were not reachable, we do not state a due date or proration policy here. Confirm both with the Treasurer's Office before relying on them.

PPTRA Relief and Veteran Exemption

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; Westmoreland County's current-year percentage is not confirmed online - confirm it with the Commissioner of the Revenue at (804) 493-0113. A vehicle used for business more than 50% of the time does not qualify. Disabled-veteran and elderly or disabled relief programs are authorized under Virginia law, but the county's specific local programs and thresholds are pending direct confirmation.

Source: Virginia DOT Local Tax Rates Survey TY2025, verified June 2026; Westmoreland County tax-office pages pending direct confirmation. For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The current-year PPTRA percentage, the vehicle valuation guide, proration, due dates, penalty and interest, and the vehicle license fee are pending direct confirmation.

Real Estate Tax

Rate and Assessment

Westmoreland County's nominal real estate tax rate for tax year 2025 is $0.680 per $100 of assessed value in all areas outside the Town of Colonial Beach, and $0.780 per $100 inside Colonial Beach (a distinct county rate set), per the Virginia DOT Local Tax Rates Survey. The Town of Montross, the county seat, adds a $0.050 per $100 town levy on real estate on top of the county rate. All real estate in Virginia is assessed at 100% of fair market value. The county's general reassessment cycle is pending direct confirmation.

Due Date and Payment

Westmoreland County's real estate due dates are pending direct confirmation. Payments are made to the Treasurer's Office. Because the county's tax pages were not reachable when this page was prepared, we do not state a specific due date, penalty, or interest schedule here - confirm them with the Treasurer before relying on them.

Exemptions and Relief Programs

Under Virginia Code § 58.1-3219.5, a veteran rated 100% service-connected disabled is exempt from real estate tax on a principal residence and up to one acre, a benefit that extends to a qualifying surviving spouse; Virginia counties also commonly offer an elderly and disabled real estate relief program with income and net-worth limits. Westmoreland County's specific local programs, eligibility thresholds, and application deadlines are pending direct confirmation with the Commissioner of the Revenue.

Source: Virginia DOT Local Tax Rates Survey tax year 2025 (Tables 1 and 3), verified June 2026; Westmoreland County tax-office pages pending direct confirmation. The due dates, penalty and interest schedule, relief program thresholds, and next reassessment year are pending direct confirmation.

Machinery, Tools, and Business Property

Westmoreland County levies Machinery and Tools at $1.000 per $100 and Merchant's Capital at $0.960 per $100 in all other areas, per the Virginia DOT Local Tax Rates Survey TY2025; inside the Town of Colonial Beach the county's machinery and tools set is $3.200 and merchant's capital is $0.000. Business tangible personal property is assessed by the Commissioner of the Revenue. Businesses inside an incorporated town also owe the applicable town levy.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Table 1): Westmoreland County (nominal) RE $0.680, TPP $3.750, M&T $1.000, Merchants' Capital $0.960; (Colonial Beach set) RE $0.780, TPP $3.200, M&T $3.200, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in Westmoreland County is 5.3%: the 4.3% Virginia state rate plus the 1.0% standard local rate. Westmoreland County is not part of any regional sales tax district, per the Virginia Department of Taxation - the entire Northern Neck sits in the statewide 5.3% tier.

Westmoreland 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 Towns of Montross and Colonial Beach

Westmoreland County contains two incorporated towns. The county seat, the Town of Montross, adds a $0.050 per $100 town levy on real estate on top of the county rate, per the Virginia DOT town survey. The Potomac resort town of Colonial Beach is treated differently: the Virginia DOT survey assigns Colonial Beach the county's second rate set (real estate $0.780, personal property $3.200, machinery and tools $3.200) rather than a simple add-on, and Colonial Beach also levies its own separate town taxes. A property owner inside either town should confirm the combined town-plus-county figure with the town office and the county.

How Westmoreland Compares to Richmond County

Westmoreland and Richmond County are adjacent Northern Neck neighbors, built together to open the region on CountyTaxTools. Westmoreland's nominal $0.680 real estate rate is above Richmond County's $0.60, and its $3.750 vehicle rate is above Richmond County's $3.50. Both counties sit in the statewide 5.3% sales-tax tier. Unlike Richmond County, whose rates and due dates are published directly by the county, Westmoreland's figures here rest on the Virginia DOT survey - confirm Westmoreland's due dates, PPTRA percentage, and proration with the county rather than assuming they match its neighbor.