Rate Breakdown

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

How Property Tax Works in Highland County

Property taxes in Highland County are calculated based on the assessed value of your property and the applicable millage rate. The County Assessor determines the fair market value of your property, which is then used to calculate the assessed value. In Virginia, assessed values are typically set at 100% of fair market value. The millage rate, set by local taxing authorities, is applied to the assessed value to determine your tax liability. For example, if your property is assessed at $200,000 and the millage rate is 0.75, your annual property tax would be $1,500. Millage rates can vary depending on the locality and any additional special district taxes.

Available Exemptions

Highland County offers several exemptions that can reduce your property tax burden. These include:

• Homestead Exemption: Available to homeowners who use their property as their primary residence. This exemption reduces the taxable value of your property.
• Senior Citizen Exemption: Seniors aged 65 or older may qualify for a reduction in property taxes, provided they meet certain income and residency requirements.
• Disability Exemption: Individuals with permanent and total disabilities may be eligible for property tax relief.
• Veteran Exemption: Veterans with a service-connected disability may qualify for an exemption on a portion of their property’s assessed value.

To apply for these exemptions, contact the Highland County Commissioner of the Revenue’s office for eligibility criteria and required documentation.

Payment Schedule & Deadlines

Property taxes in Highland County are typically due in two installments. The first half is due by June 5th, and the second half is due by December 5th. If these dates fall on a weekend or holiday, the deadline is extended to the next business day. Payments can be made online, by mail, or in person at the County Treasurer’s office. Failure to pay by the deadline results in penalties and interest, which can accrue monthly until the balance is paid. Installment plans may be available for those facing financial hardship; contact the Treasurer’s office for details.

Appealing Your Assessment

If you believe your property has been overassessed, you have the right to appeal. The appeals process begins with filing a written appeal with the Highland County Board of Equalization within 30 days of receiving your assessment notice. Include evidence such as recent sales of comparable properties, an independent appraisal, or photos highlighting property issues. The Board will review your case and may adjust your assessment if warranted. If unsatisfied with the Board’s decision, you can further appeal to the Virginia Circuit Court. Ensure all deadlines are met to preserve your right to appeal.