The Code of Virginia, 1950, as amended provides for the assessment and collection of real estate taxes based on fair market value established by the governing body each year.  The last reassessment was effective as of January 1, 1997.  Real Estate taxes are due each year on December 5th.  A late payment penalty of 10% is added on December 6th with interest accruing at 10% per year the ensuing January 1st.  Any payment postmarked before the deadline will be accepted without penalty.  Failure to receive a tax bill will not relieve the penalty and interest charge that will be applied to all past due bills.

If there is a change of ownership or billing address, please contact the Commissioner of the Revenue's office at (540) 635-2651.

Tax bills are forwarded to mortgage companies if a request is made in writing by the mortgage company at least 60 days prior to the payment due date.  If you receive a tax bill and you escrow property tax payments with your mortgage company, you should forward your bill to the mortgage company.

The real estate tax rate is set in the spring, during budget meetings by the Board of Supervisors.  The tax rate is expressed in dollars per one hundred dollars of assessed value.  

The County also levies a supplemental real estate tax on newly constructed improvements completed after the beginning of the year.