New Kent County Taxes: Rates, Vehicle Relief & Exemptions

New Kent County taxes are set each year by the Board of Supervisors and collected by the Treasurer, with the Commissioner of the Revenue handling assessments. For the 2025 tax year, real estate is taxed at $0.60 per $100 of assessed value and personal property at $3.75 per $100.1New Kent County, VA – Official Website. Commissioner of Revenue Tax Rates Real estate and personal property tax bills for 2025 are due December 5.2New Kent County. New Kent County – Real Estate and Personal Property Taxes Due December 5 Rates and dates change year to year, so verify current figures on the county website before you write a check.

Current Tax Rates

Three property tax rates cover most of what New Kent residents pay, each expressed per $100 of assessed value:

  • Real estate: $0.60, on land and permanent structures.
  • Tangible personal property: $3.75, on cars, trucks, motorcycles, trailers, and boats.
  • Machinery and tools: $0.75, on equipment used in manufacturing, mining, or processing.1New Kent County, VA – Official Website. Commissioner of Revenue Tax Rates

A home assessed at $300,000 owes $1,800 in real estate tax before any exemptions. A vehicle assessed at $25,000 generates a $937.50 personal property bill before state relief. The Board revisits these rates during each budget cycle, and shifts are especially likely in years following a reassessment.

How Your Property Gets Valued

Virginia law requires real estate to be assessed at 100 percent of fair market value.3Virginia Code Commission. Virginia Code 58.1-3201 – What Real Estate to Be Taxed Amount of Assessment New Kent runs a general reassessment every two years, with appraisers reviewing recent sales, construction costs, and property characteristics.4New Kent County, VA – Official Website. Commissioner of Revenue Reassessment 2026 Between reassessments, your value typically stays fixed unless you improve the property or it changes hands.

Vehicles are valued using a recognized pricing guide, generally the NADA guide, for cars, motorcycles, and boats.5Virginia Code Commission. Virginia Code 58.1-3503 – General Classification of Tangible Personal Property When a particular make, model, or year isn’t listed, the commissioner may use a percentage of original cost. Because vehicles depreciate, the same car normally gets cheaper to tax each year.

Vehicle Tax Relief

Virginia’s Personal Property Tax Relief Act cuts most residents’ vehicle bills sharply. In New Kent, the state covers about 71.1 percent of the tax on the first $20,000 of a qualifying vehicle’s assessed value.6New Kent County, VA – Official Website. Commissioner of Revenue PP Tax Relief PPTRA You pay the remaining 28.9 percent, plus the full rate on any assessed value above $20,000. The credit is applied automatically, so no separate application is needed.

A qualifying vehicle is a privately owned passenger car, pickup, panel truck, motorcycle, or autocycle used primarily for nonbusiness purposes.7Virginia Code Commission. Personal Property Tax Relief Vehicles expensed under IRC Section 179 or depreciated more than 50 percent for business don’t qualify. Leased vehicles qualify only when the lease requires the lessee to pay the personal property tax. Active-duty military members on a qualifying leased vehicle get 100 percent of the tax on the first $20,000 covered by the state.8Virginia Code Commission. Virginia Code 58.1-3524 – Tangible Personal Property Tax Relief

The relief percentage moves from year to year because Virginia distributes a fixed $950 million statewide, and the share that translates into a percentage shifts as vehicle values change.

Exemptions for Seniors, Disabled Residents, and Veterans

Virginia lets localities exempt or defer real estate taxes for residents who are at least 65 or permanently and totally disabled, subject to local income and net worth limits.9Virginia Code Commission. Virginia Code 58.1-3210 – Exemption or Deferral of Taxes on Property of Elderly and Disabled New Kent participates in the program and provides qualifying applicants with up to $1,600 off their real estate bill.10New Kent County, VA – Official Website. Commissioner of Revenue Tax Relief and Exemption Because the thresholds are set by local ordinance and can change, contact the Commissioner of the Revenue for the current figures.

Veterans with a 100-percent service-connected permanent and total disability can qualify for an exemption on both real estate and personal property, with a certification from the U.S. Department of Veterans Affairs.10New Kent County, VA – Official Website. Commissioner of Revenue Tax Relief and Exemption A surviving spouse who has not remarried is also eligible under Virginia law. None of these exemptions apply automatically; you must file with the Commissioner’s office.

Business License Tax

If you conduct business, practice a trade, or operate a profession in the county, you need a business license before you open.11New Kent County, VA – Official Website. Commissioner of Revenue Business License What you pay depends on gross receipts:

  • Under $10,000: no tax, but you still file a completed application.
  • $10,000 to $49,999: a $50 minimum license fee.
  • $50,000 and above: tax at the applicable rate per $100 of gross receipts.11New Kent County, VA – Official Website. Commissioner of Revenue Business License

The business license and machinery and tools taxes are separate obligations; one doesn’t substitute for the other.

Filing Your Personal Property Return

Every resident who owns a taxable vehicle, trailer, boat, or other personal property in the county has to file a personal property return declaring those assets. The Commissioner’s office provides the form. The filing date is set locally under Virginia law, so check the county’s Key Dates page for the current deadline.12Virginia Code Commission. Virginia Code 58.1-3916 – Counties Cities and Towns May Provide Dates for Filing Returns and Set Penalties Interest

Your return should list the VIN, make, model, and year for each vehicle. If you sold or disposed of a vehicle since your last filing, include a bill of sale or disposal statement so the Commissioner can remove it from your account. Getting billed for a car you no longer own is one of the more common problems residents run into, and fixing it after the bill goes out takes more paperwork than reporting the change on time. New residents and anyone who acquired property during the year should report those changes on the return as well.

When Payment Is Due

New Kent collects real estate taxes in two installments and personal property taxes in a single annual payment that aligns with the second real estate installment. For the 2025 tax year, both real estate and personal property taxes are due December 5.2New Kent County. New Kent County – Real Estate and Personal Property Taxes Due December 5 Virginia law allows the governing body to set its own due dates each year, so confirm the current schedule on the county website or your bill.12Virginia Code Commission. Virginia Code 58.1-3916 – Counties Cities and Towns May Provide Dates for Filing Returns and Set Penalties Interest

Late Payment Penalties

Missing a deadline triggers a 10-percent penalty on the unpaid balance the day after the due date. There is no grace period. Interest then runs at 10 percent per year, calculated monthly, starting the first day of the month following the due date.13New Kent County, VA – Official Website. Tax Due Dates Late Payments Returned Checks If the account is referred out, Virginia law lets the county recover attorney’s or collection agency fees up to 20 percent of the delinquent amount.12Virginia Code Commission. Virginia Code 58.1-3916 – Counties Cities and Towns May Provide Dates for Filing Returns and Set Penalties Interest

Real estate carries a larger risk. Under Virginia law, when real estate taxes are delinquent on December 31 following the second anniversary of the original due date, the county may pursue a judicial sale of the property to recover the debt. Before that happens, the tax collector must send written notice at least 30 days in advance and publish the list of properties in a local newspaper. The notice must also inform you of your right to request a payment plan of up to 72 months.14Virginia Code Commission. Virginia Code 58.1-3965 – When Land May Be Sold for Delinquent Taxes If you can’t pay, call the Treasurer’s office early to set up a plan rather than waiting for collection to start.

How to Pay

The Treasurer’s office takes payment several ways:15New Kent County, VA – Official Website. Payment Methods

  • Online through the county taxpayer portal, by credit card, with a pass-through service charge from the processor.
  • By phone at (888) 892-0052 for real estate, personal property, or utility balances.
  • By mail, using a check or money order payable to “New Kent County” at the address on your bill.
  • Through the 24-hour curbside drop box at the county administration building (checks and money orders only, no cash).
  • In person at the Treasurer’s counter, which accepts cash, checks, money orders, and credit cards (credit card fees apply).

Keep a receipt or copy of the canceled check whatever route you use. Mail is credited by postmark date, so a check postmarked on the due date is on time even if it arrives later. For online or phone payments, allow a few business days for the transaction to post before checking your account.

Appealing Your Assessment

If your real estate assessment looks too high after a reassessment, you can challenge it before the local Board of Equalization, which Virginia law requires every locality to establish.16Virginia Code Commission. Virginia Code – Article 14 Boards of Equalization The governing body sets the application deadline, which must fall at least 30 days after the assessor’s hearing period ends. That date appears on your notice of assessment.

Strong appeals rely on objective evidence: errors on the property record card (wrong square footage, incorrect bathroom count), comparable recent sales at lower values, or documentation of physical problems the assessor didn’t observe. How much your assessment jumped or how high the bill runs isn’t relevant; the Board decides only whether the assessed value reflects fair market value, and Virginia law presumes the assessor is right until you show otherwise. A losing decision can still be taken to circuit court, though the litigation costs make sense only for a significant discrepancy.

Deducting These Taxes Federally

If you itemize on your federal return, both real estate and personal property taxes count toward the state and local tax deduction on Schedule A.17Internal Revenue Service. Instructions for Schedule A Form 1040 Personal property tax qualifies only if it’s ad valorem, meaning based on value rather than a flat fee, and New Kent’s is calculated as a percentage of assessed value. The SALT deduction is capped, and for the 2026 tax year legislation raised the previous $10,000 ceiling, with phase-outs at higher incomes.18Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Including Amendments From the One Big Beautiful Bill The deduction only helps if your total itemized deductions exceed the standard deduction, so run the math both ways.