Real Estate Tax

The current Real Estate Tax Rate is $0.52 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 billed twice a year, with the first payment due June 5, and the second 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.