Virginia county rules
Northumberland County, VA vacation rental rules and taxes
Northumberland County, on the Northern Neck, has rentals around Reedville and Heathsville. Since 2023 the county requires a conditional use permit for vacation home rentals in its R3 (residential restricted) district, and it adopted a transient occupancy tax in 2023.
Checked against official sources November 7, 2026We could not search Northumberland’s zoning ordinance online. Confirm with county planning whether your district allows a short-term rental and whether the county runs a registry.
What to do
Check your zoning district
If your home is in the R3 district, you need a conditional use permit from the Board of Supervisors, even if you already rent it. Ask county planning about other districts.Source
Taxes on each stay
Stays under 90 days owe 5.3% sales tax, and stays under 30 days also owe the local transient occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with Virginia Tax. Northumberland adopted a transient occupancy tax in 2023. For direct bookings, ask the Commissioner of the Revenue for the rate and how to file.Source
Sources
- Northumberland County to require a conditional use permit for some STRs (May 17, 2023) · Rappahannock Record
- Northumberland OKs new taxes and fees (Sept. 20, 2023) · Rappahannock Record
- Virginia Airbnb market data (active listings) · AirROI
- Retail Sales and Use Tax · Virginia Tax
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 Spot something out of date?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.