Campbell County Tax Information
The Treasurer is responsible for collecting all personal property and real estate taxes. Items taxable to individuals include motor vehicles, boats and trailers, campers and mobile homes. Items taxable to businesses include furniture and fixtures, machinery and tools, merchants' capital, and other tangible personal property used in the course of business.
The Treasurer is also responsible for collecting state income tax payments and estimated state income tax payments. Taxpayers may receive assistance in filling out their income tax papers in the office of the Commissioner of the Revenue. State income taxes are due and payable by May 1. Subsequent payments of estimated tax due June 15, September 15 and January 15 may be paid in the Treasurer's office.
Real estate and personal property taxes are due December 5.
Campbell County Tax Information
Online Tax Inquiry System
Campbell County offers tax data online for citizens' convenience. Please visit the Campbell County Online Tax Inquiry System for more information on what tax data is available and how to access it. A link labeled Online Tax Inquiry can be found under the Online Services heading on the navigation bar at the top of every page of the Campbell County website.
The current Personal Property Tax Rate is $4.45 per $100 of assessed value.
Personal property items taxable to individuals include:
- motor vehicles
- boat trailers
- utility trailers
- mobile homes
Personal property items taxable to a business include:
- furniture and fixtures
- machinery and tools
- other tangible personal property used in the business
Campbell County does not prorate personal property taxes. Residents are assessed for an entire year on personal property owned and having a Campbell County situs on January 1. Personal property acquired after January 1 is not assessed until the following year.
The Personal Property Tax Relief Act of 1998 provides tax relief for vehicles locally registered within the Commonwealth of Virginia. The tax on the first $10,000 of value of personal cars, motorcycles, and pickup or panel trucks under 7,501 pounds is reduced in accordance with the provisions of the Personal Property Tax Relief Act. For qualifying vehicles valued at $1,000 or less, the obligation to pay this tax has been eliminated.
Personal Property tax bills are due December 5th. Supplemental billings are due within 30 days of the bill date. Personal Property Tax is delinquent the day after the due date. There is a penalty required by the Virginia State Code for late payment of taxes. This penalty is 10% or $10, whichever is greater, but not to exceed the amount of the tax. The penalty is calculated separately for each taxable item. The Treasurer is also required by the Code to collect interest at an annual rate of 10% until payment in full is received.
Machinery & Tools Tax
The current Machinery and Tools Tax Rate is $3.25 per $100.00 of assessed value.
Real Estate Tax
The current Real Estate Tax Rate is $0.53 per $100 of assessed value.
Campbell County performs a comprehensive mass appraisal of real property every four years. New construction is appraised every year. Campbell County offers a Land Use Program and Real Estate Tax Relief for the elderly and disabled which are administered by the office of the Commissioner of the Revenue. Real estate and personal property taxes are due December 5.
Real Estate taxes are taxes paid upon land and improvements. All real estate is subject to taxation, except that specifically exempt by State Code. Assessments are determined by the Office of Reassessment. Real Estate tax rates are set annually by the Campbell County Board of Supervisors in the month of April. The Real Estate Book is prepared by the Commissioner of the Revenue, and the taxes are collected by the Office of the Treasurer.
Real Estate Tax Relief
Campbell County residents age 65 or over and certain disabled persons may be eligible for relief of real estate tax depending upon their annual income and assets. Applications for tax relief must be filed each year. For further information please contact the Office of the Commissioner of the Revenue.
If you maintain an escrow account with a mortgage company, your mortgage company remits payment for your real estate taxes. All mortgage companies are required to request the real estate tax bills they wish to pay. These bills are automatically sent to the mortgage company. If you have an escrow account, yet you receive the tax bill, forward the bill to your mortgage company.
Real Estate tax bills are due December 5 of each calendar year. Supplemental billings are due within 30 days of the bill date. Real Estate Tax is delinquent the day after the due date. There is a penalty required by the Virginia State Code for late payment of taxes. This penalty is 10% or $10, whichever is greater, but not to exceed the amount of the tax.
The Treasurer is also required by the Code to collect interest at an annual rate of 10% until payment in full is received.
Important Annual Tax Dates
|State income taxes due.|
||Application for Tax Relief deadline.|
|By September 30
||Real Estate tax bills mailed.|
|By October 31
||Personal Property tax bills mailed.|
||Dog licenses available.|
- Real Estate taxes due
- Personal Property taxes and Vehicle License fees due.
|By January 31
||Dog tags must be displayed.||
Estimated Tax Voucher Deadlines
||Estimated tax due. |
||Estimated tax due. |
Estimated tax due.
||Estimated tax due.|
Current Tax Rates
|Personal Property Tax Rate
||$4.45 per $100 of assessed value|
|Real Estate Tax Rate
||$0.53 per $100 of assessed value |
|Machinery & Tools Tax Rate
||$3.25 per $100.00 of assessed value|