About Botetourt
Announcements

Taxes, Licenses and Fees

Real Estate Taxes

Real estate taxes are assessed as of January 1st of each year. Taxpayers may pay real estate tax bills "in advance" at anytime. If you have a question regarding the amount of the assessment, please contact the Commissioner of the Revenue. Real estate is billed annually with a due date of December 5th. A 10% penalty is added on December 6th for late payment. Interest is 10% annually and begins accruing the first day of the month following the due date. Failure to receive a tax bill does not relieve you of the penalty and interest charge applied to all past due bills. Please notify the Commissioner of the Revenue if there is a change of ownership or billing address. Payment Options

Notice to New Home Buyers
You can possibly save costly penalties if, prior to the purchase of property and close of escrow, you make sure there are no prior delinquent taxes owing, and pre-arrange who pays the current year due and owing.


Please keep in mind that as a new property owner, Virginia law requires that you be responsible for the timely payment of taxes on your property. DO NOT WAIT TO BE NOTIFIED or expect receipt of a tax bill. None may be forthcoming. Make it a matter of your personal attention and responsibility to find out what taxes are due and owing by you, as required by law.

In a normal escrow, current year taxes are usually pro-rated at the time of closing or escrow between the interested parties, based on the number of calendar days each party held ownership during the tax year. Pro-ration is a matter strictly between parties involved. The Treasurer cannot adjust the taxes. The amount that is shown on the tax bill is the amount due by the party determined at the close of escrow. Check your title papers to see if you were credited or debited an amount for the time during the year you owned the property.

Tax Relief for the Elderly and Disabled
Botetourt County provides a real estate tax relief program for the elderly and the disabled based on income and net worth. Applications must be filed with the Commissioner of the Revenue annually by May 1st of the tax year.

Application for Real Estate Tax Exemption for Elderly or Permanently and Totally Disabled Homeowners provided as a .pdf document. Click here for application form.

Avoid Penalties
Make sure that you receive bills for all property that you own. Check off the bills as you receive them and contact the Treasurer's office at (540) 473-8254 if you are missing any bills. UNDER VA LAW, IT IS THE RESPONSIBILITY OF THE TAXPAYER TO OBTAIN ALL TAX BILL(S) AND TO MAKE TIMELY PAYMENT Keep the Commissioner of the Revenue informed of any change in address so that future bills will be mailed to the correct address. You may contact the Commissioner of the Revenue at (540) 473-8270 or realestate@co.botetourt.va.us

Mail your property tax payments early to make sure that the envelope is postmarked on or before the due date. According to VA law the Treasurer must review the postmark date to determine if payment was mailed before the deadline.


Documents are provided as Adobe ® Acrobat ® Reader TM files in .pdf format. You will need a Adobe ® Acrobat ® Reader TM to view or print documents. If you do not already have Adobe ® Acrobat ® Reader TM installed on your computer, you can download a FREE viewer from Adobe.