Rate Breakdown

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

How Property Tax Works in Frederick County

In Frederick County, Virginia, property taxes are calculated based on the assessed value of your property and the applicable tax rate (millage rate). The County Assessor's Office determines the fair market value of all real estate properties, which is then assessed at 100% of that value. The current millage rate (tax rate per $100 of assessed value) is set annually by the Board of Supervisors and varies depending on the property's location (e.g., town vs. county rates).

• Assessment Process: Properties are reassessed every 2-4 years, but values may be adjusted annually based on market trends.
• Tax Calculation: Multiply the assessed value by the millage rate (e.g., a $300,000 home at a $0.72 rate = $2,160/year).

Available Exemptions

Frederick County offers several exemptions to reduce taxable property value for eligible residents:

• Homestead Exemption: Not available in Virginia—unlike some states, Virginia does not offer a general homestead exemption.
• Senior Citizen/Disabled Exemption: Qualifying seniors (65+) or disabled residents may defer or reduce taxes based on income limits.
• Veteran Exemptions: Disabled veterans may qualify for partial or full exemptions depending on disability rating. Surviving spouses of veterans killed in action may also be eligible.

Applications for exemptions must be filed with the Commissioner of the Revenue's office.

Payment Schedule & Deadlines

Frederick County property taxes are billed annually and due in two installments:

• First Half: Due by June 5 (or next business day if weekend/holiday).
• Second Half: Due by December 5.

Payments can be made online, by mail, or in person. Late payments incur a 10% penalty plus interest (10% annually). Delinquent taxes may result in a lien or foreclosure. Payment plans are not standard but may be negotiated in hardship cases.

Appealing Your Assessment

If you believe your assessment is inaccurate, you can appeal:

• Step 1: File an appeal with the Commissioner of the Revenue within 30 days of the assessment notice.
• Step 2: Present evidence (e.g., recent comparable sales, appraisal reports) to support your claim.
• Step 3: If unresolved, appeal to the Board of Equalization or Circuit Court within strict deadlines.

Note: Appeals do not delay tax payments; refunds are issued if successful.