Commissioner of Revenue Tax Rates
All tax rates are set annually by the Board of Supervisors.
2023 New Kent County Tax Rates
Assessment Category - Rate per $100
- Real Estate - $0.67
- Mobile Home - $0.67
- Bottoms Bridge Service District - $0.00
- Tangible Personal Property - $3.75
- Motor Vehicles - $3.10
- Boats, Campers, and Recreational Vehicles - $3.25
- Handicap Equipped Vehicles - EXEMPT
- Aircraft - $0.75
- Machinery & Tools - $.75
Note: Real Estate assessed and taxed at 100% of the estimated fair market value.
2023 Consumer Tax Rates
Tax Category - Tax Levied
- Meals - 6%
- Transient Occupancy/Lodging - 2%
2023 Business License Tax Rates
License Category - Rate per $100
- Contractor - $0.12
- Retail Sales - $0.15
- Wholesale - $0.04
- Repairs, Personal, Business & Other Services - $0.27
- Financial, Real Estate & Professional Services - $0.44
- Utility License Tax - $0.42
- Miscellaneous License - $0.27
Additional Resources & Information
- O-05-23 - Ordinance imposing tax levies on real and personal property for the 2023/2024 fiscal year; adopted April 25, 2023
Minimum Business License is $30.00 with the following exceptions:
- Manufacturing; Out of County Contractors are required to obtain a local license when annual gross receipts in New Kent County reach $25,000.
- Every person or business subject to licensure shall not be taxed a license fee or collected on any amount of gross receipts less than $10,000.00. However, a completed license application is required in order to receive a certificate. The $10,000.00 minimum gross receipts requirement does not apply to itinerant merchants or peddlers; carnivals, circuses, festivals, fairs, cultural events, etc.