Rate Breakdown

Property taxes in Amherst County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Amherst County

Property taxes in Amherst County are calculated based on the assessed value of real estate and the applicable millage rate. The Amherst County Commissioner of the Revenue assesses properties annually, determining their fair market value. This assessment is then multiplied by the local tax rate, known as the millage rate, which is set by the Board of Supervisors. For example, if a property is assessed at $200,000 and the millage rate is $0.85 per $100 of assessed value, the annual property tax would be $1,700. Taxes fund essential services like schools, public safety, and infrastructure.

Available Exemptions

Amherst County offers several property tax exemptions to eligible residents. These include:

• Homestead Exemption: Provides partial tax relief for primary residences.
• Senior Citizen Exemption: Available to residents aged 65 or older who meet income and asset requirements.
• Disability Exemption: Offers tax relief for individuals with permanent disabilities.
• Veteran Exemption: Available to veterans with service-connected disabilities or surviving spouses of veterans.

Applicants must submit proof of eligibility to the Commissioner of the Revenue’s office to qualify for these exemptions.

Payment Schedule & Deadlines

Property tax bills in Amherst County are typically mailed in October, with payments due by December 5th. Residents can choose to pay in full or opt for a two-installment plan:

• First Installment: Due by December 5th.
• Second Installment: Due by June 5th.

Late payments incur penalties and interest, starting at 10% of the unpaid balance. Persistent delinquency may result in a tax lien or foreclosure. Payments can be made online, by mail, or in person at the Treasurer’s Office.

Appealing Your Assessment

If you believe your property assessment is inaccurate, you can appeal to the Amherst County Board of Equalization. The process involves:

• Filing an Appeal: Submit a written appeal within 30 days of receiving your assessment notice.
• Providing Evidence: Include documentation such as recent sales of comparable properties or an independent appraisal.
• Attending a Hearing: Present your case before the Board of Equalization, which will review the evidence and make a decision.

If unsatisfied with the Board’s decision, you may appeal further to the Virginia Circuit Court. Timely filing and thorough preparation are crucial for a successful appeal.