Rate Breakdown

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

How Property Tax Works in Carroll County

In Carroll County, Virginia, property taxes are based on the assessed value of real estate and personal property. The county conducts periodic reassessments to determine fair market value, which serves as the basis for taxation. The tax rate, or millage rate, is set annually by the Board of Supervisors and applied per $100 of assessed value. For example, if a home is assessed at $200,000 and the millage rate is $0.75 per $100, the annual tax would be $1,500.

• Assessment Process: Properties are reassessed every 4-6 years, with notices mailed to owners.
• Millage Rate: Composed of county, school, and sometimes special district rates.
• Billing: Taxes are billed annually, typically due in two installments.

Available Exemptions

Virginia offers several property tax exemptions that may reduce your liability in Carroll County. Eligibility varies, so verify requirements with the Commissioner of the Revenue.

• Homestead Exemption: Not available statewide, but some localities offer partial relief for primary residences.
• Senior Citizen Exemption: Carroll County may provide reductions for homeowners aged 65+ with income limits.
• Disability Exemption: Available for permanently disabled residents; documentation required.
• Veteran Exemptions: Veterans with 100% service-connected disability may qualify for full exemption.

Payment Schedule & Deadlines

Carroll County property taxes are typically due in two installments:

• First Half: Due by June 5.
• Second Half: Due by December 5.

Payments can be made online, by mail, or in person. Late payments incur penalties (up to 10% of the owed amount) and interest (1% monthly). Installment plans may be available for qualifying taxpayers—contact the Treasurer’s Office for details.

Appealing Your Assessment

If you believe your assessment is inaccurate, follow these steps to appeal:

• Step 1: File an appeal with the Carroll County Commissioner of the Revenue within 30 days of your assessment notice.
• Step 2: Provide evidence (e.g., recent sales of comparable properties, appraisal reports) to support your claim.
• Step 3: Attend a hearing with the Board of Equalization, which reviews appeals and adjusts assessments if warranted.

Deadlines are strict, so act promptly. For further assistance, consult the Carroll County Commissioner’s Office or a local tax professional.