Purpose <p>Acoustic black holes (ABH) hold significant potential for vibration control in lightweight structures. This study aims to overcome the limitations of conventional ABH in efficiently mitigating low-frequency vibrations, especially in cases where the wavelength of incident bending waves exceeds the characteristic dimension of the ABH structure.</p> Method <p>Based on the Bloch theory, we employ the Finite Element Method (FEM) to investigate the bandgap characteristics of the infinite-period structure. The displacement transmission response of the finite-period structure is calculated using TL, providing indirect validation of the accuracy of the bandgap calculations.</p> Results <p>The proposed structure significantly broadens the low-frequency attenuation bandwidth. Through the analysis of the bandgap characteristics and the variations in the vibration modes of the structure, it is concluded that the frequency range of the low-frequency bandgap is primarily governed by the coupled vibration modes of the local resonance structure and the ABH structure. It was found that in an infinite-period structure, the size of the local resonance structure influences both the starting and stopping frequencies of the low-frequency bandgap, as well as its absolute bandwidth. Additionally, the inclusion of a viscoelastic damping layer further enhances the vibration attenuation performance.</p> Conclusion <p>Through simulation-based verification, we demonstrate that the proposed LRS-ABH can improve the structure's ability to attenuate low-frequency vibrations without enlarging the ABH dimensions. This study offers valuable insights into the design of acoustic black hole plates and broadens the scope of ABH applications in vibration control research.</p>