Real Estate Tax

The Code of Virginia provides for the assessment of real estate taxes based on fair market value. All real property is subject to taxation unless it is specifically exempt.

Real property is assessed as of January 1st each year by the Commissioner of the Revenue. Real estate is billed semi-annually. The due dates are June 5th and December 5th. A late payment penalty of 10% is added on June 6th; interest at the rate of 10% a year is added beginning July 1st. The second half is billed in October and due by December 5th. A late payment penalty of 10% is added on December 6th; interest at the rate of 10% a year is added beginning January 1st. Failure to receive a tax bill will not relieve you of penalty and interest applied to past due bills. If there is a change in ownership, billing address, or any other change pertaining to your taxes, please notify the Commissioner of the Revenue's Office at (540) 672-4441.

A tax bill is forwarded to the mortgage company if they request the bill in writing at least 60 days before the payment is due.

Current Tax Rate

Properties with taxes more than two (2) years delinquent will be assigned to an attorney to sell at auction. Any collections or legal costs incurred to collect this bill will be charged to the taxpayer.

Prepayments are accepted thoughout the year and also offer payment agreements. For more information, please call the Treasurer's Office at (540) 672-2656. For assessment questions or any changes to a bill, please call the Commissioner of the Revenue's Office at (540) 672-4441.

View payment options or pay online.

Elderly, Disabled, and Disabled Veterans Real Estate Tax Relief

The Orange County government provides tax relief for the elderly, based on income and net worth. A Disabled Veterans Exemption program is also available. These programs are administered by the Commissioner of the Revenue. Contact their office for applications.

Land Use Assessment

The Land Use Assessment Program is for tracts of five acres or more, of open farmable land and is designed to preserve farm land as well as horticultural areas in the County. Tax assessments in the Land Use Program are taxed based on their use, not their fair market value. The program is a deferral of taxes and not a total abatement. Taxpayers who are interested in participating may obtain information from the Commissioner of the Revenue's Office as to the qualifying acreage, specific application fees, and deadlines.

Forest Use Assessment

The Forest Use Assessment Program is tracts of a minimum of twenty (20) acres that are devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area. Tax assessments in the Forest Use Program are taxed based on their use, not their fair market value. The program is a deferral of taxes and not a total abatement. Taxpayers who are interested in participating may obtain information from the Commissioner of the Revenue's Office as to the qualifying acreage, specific application fees, and deadlines.