Real Estate & Mapping

All real estate is subject to taxation, except that specifically exempted by the Virginia Constitution. Property is assessed as of January 1. Tax bills are due June 5 and December 5. The Code of Virginia Section 58.1-3252 authorizes a county with a population of 50,000 or less to elect by majority vote of its board of supervisors to conduct a general reassessment of real estate at either five or six year intervals. Between reassessments the Commissioner is responsible for assessing any new construction or additions. If you would like more information concerning reassessments, please see the following document " General Reassessment of Real Estate."  If there is a change of billing address or any other change pertaining to your taxes, please notify the Commissioner of the Revenue at (434) 946-9310.

Real Estate Tax Relief for the Elderly & Handicapped


If you are 65 years years old or older on January 1 of the tax year or 100% disabled; earn less than $50,000 in income from all sources and have less than $150,000 in net worth, you may be entitled to an exemption on your Real Estate Tax or Mobile Home Tax.  Applications for relief from Real Estate Tax or Mobile Home Tax must be filed January 15 through March 31 annually.  Applications are available and must be filed with the Commissioner of the Revenue.  For an application or if you have any questions, please call (434) 946-9310.

 Land Use Program for Tax Relief
A land use assessment ordinance is in effect to encourage the continuance of agricultural, horticultural, forest and open space land uses in the county. This is a special program under which applicants with eligible land will have their land valued for tax purposes according to its use value rather than its fair market value. The minimum parcel size for agriculture or horticulture use is 5 acres and land must be devoted to actual production. The minimum parcel size for forest use is 20 acres. The owner has to complete and sign an agreement to maintain and protect forest land by following a planned program of timber management and soil conservation practices. The open space land includes only land which has been dedicated for public use such as parks, golf courses and game preserves. Idle, vacant land does not qualify under any category. Sign up is from Sept. 1st through Nov. 1st in the Commissioner's Office. Applicants must pay a minimum filing fee of $10 for 100 acres or less and .10 cents per acre over 100 acres that qualify. Taxes must not be delinquent to qualify. When land qualified for assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent, that land is subject to the roll-back tax. In the event of a change in use, acreage or zoning the property owner MUST report change to the Commissioner's Office within 60 days of said change.
Tax Maps
Tax maps are available for viewing in the Real Estate & Mapping Division of the Commissioner's Office.

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Commissioner of the Revenue Office
100 Goodwin St
P.O. Box 719, Amherst, VA 24521
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