Essex County Virginia

Tax Rates

Essex County & Tappahannock Tax Rates

LOCAL TAXES 2017 Tax Year

   Tappahannock Essex County 
REAL ESTATE & MOBILE HOMES
 
 Nominal Tax Rate / $100 $0.10 $0.88
 Assessment Ratio 100% 100%
AUTOMOBILES, LIGHT TRUCKS, MOTORCYCLES    
 Value Used for Tax Purposes NADA Clean Trade   NADA Clean Trade
 Nominal Tax Rate / $100 $1.25  $4.00
 Assessment Ratio  100% 100%
 Personal Property Tax Relief
     (qualified vehicles only)
 50% 41.25%
 Effective Tax Rate / $100 PPTR  $0.625  $2.32
 LARGE TRUCKS & TRAILERS    
 Value Used for Tax Purposes  Retail Assessed  Retail Assessed
 Nominal Tax Rate / $100  $1.25 $4.00
 Assessment Ratio  75%  75%
 Effective Tax Rate / $100  $0.9375 $3.00
 AIRCRAFT, BOATS, & RV'S    
 Value Used for Tax Purposes  Retail Assessed  Retail Assessed
 Nominal Tax Rate / $100  $1.25 $4.00
 Assessment Ratio  50%  50%
 Effective Tax Rate / $100  $0.625  $2.00
 MACHINERY & TOOLS    
 Value Used for Tax Purposes  Original Cost  Original Cost
 Nominal Tax Rate / $100  $1.00 $1.20
 Assessment Ratio  10% 50%
 Effective Tax Rate / $100  $0.10  $0.012
 MERCHANTS' CAPITAL    
 Value Used for Tax Purposes  Wholesale Value  Wholesale Value
 Nominal Tax Rate / $100  N/A  $3.75
 Assessment Ratio  N/A  5%
 Effective Tax Rate / $100  N/A  $0.1875
 VEHICLE LICENSE TAX  $35 $40/$25
 SALES & USE TAX RATE  Virginia 4.3%  Essex County 1.0%

In Virginia, counties and cities/towns are separate taxing entities. A manufacturing company pays either county or city/town tax, depending upon its location. However, if it is located within the corporate limits of a town, it is subject to both town and county levies.