Virginia county rules
Lancaster County, VA vacation rental rules and taxes
Lancaster County, on the Northern Neck, runs a yearly short-term rental registry ($50) and requires a Board of Supervisors special exception for any rental the owner doesn’t live in. Stays pay 5.3% sales tax plus a 2% county lodging tax. Kilmarnock, Irvington, and White Stone set their own rules.
Checked against official sources November 7, 2026The county registry and zoning rules don’t apply inside Kilmarnock, Irvington, or White Stone, which have their own short-term rental ordinances.
What to do
Then your town or area
Towns set their own zoning and lodging tax, and the county sets them outside town limits. Pick your area.
Towns
Irvington
Irvington caps short-term rentals at 35, and the cap was reached in May 2024. Each rental needs a town council conditional use permit ($200) and a yearly registration ($50), with no more than 10 overnight guests, $500,000 in insurance, and a manager who can respond within an hour.
Full guideKilmarnock
Kilmarnock allows short-term vacation rentals by right in its R-2, C-1, and C-2 districts and the Steptoe’s overlay, and with a conditional use permit in R-1. Rentals owe an 8% town lodging tax on top of 5.3% sales tax.
Full guideUnincorporated Lancaster County
Outside the towns, Lancaster County allows hosted short-term rentals (the owner’s home, owner on site) with staff approval, and requires a Board of Supervisors special exception for unhosted rentals. Every rental registers yearly, carries $500,000 in liability insurance, caps rentals at 240 nights a year, and posts a parking plan inside.
Sources
- Virginia Airbnb market data (active listings) · AirROI
- Retail Sales and Use Tax · Virginia Tax
- Short Term Rental Annual Registry/Exemption Certificate Form · Lancaster County Planning & Land Use
- A Guide to Short Term Rentals · Lancaster County Planning & Land Use
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.