REAL ESTATE TAX FREQUENTLY ASKED QUESTIONS

What is the Real Estate Tax rate, and when are these taxes due?
Does my real estate property qualify for Land Use?
Is there a tax relief program for the elderly or disabled?
What is the Disabled Veterans Real Estate Tax Exemption?

PERSONAL PROPERTY TAX FREQUENTLY ASKED QUESTIONS

What are personal property taxes?
What are the Personal Property tax rates and when are these taxes due?
Who do I contact if my personal property assessment is incorrect?
Does the county have Decals or License fees?
What is the Personal Property Tax Relief Act?

What do I do if I no longer own an item that is on the tax rolls?
What if I have moved to another state, would I still owe this bill?
I am active duty military, so do I owe this bill?
I am active duty military and my spouse, who is not in the military, is listed on the vehicle. Do I still owe this bill?


TAX PAYMENTS FREQUENTLY ASKED QUESTIONS

What methods are available to pay taxes?
Can I make payments on my taxes?
Does Accomack County accept pre-payments for taxes?
Could my property be sold for delinquent taxes?

OTHER FREQUENTLY ASKED QUESTIONS

Does Accomack County have a Business License?
What is the due date for the Annual Return of Business Tangible Property?
Does Accomack County have a Transient Occupancy Tax?


REAL ESTATE TAX

What is the Real Estate Tax rate, and when are these taxes due?

The current real estate tax rate is .49/$100 for property located in Chincoteague and .61/$100 for property located in all other areas of the County.  Note that an additional tax of .025/$100 is assessed to property located in the Greenbackville/Captains Cove Mosquito Control District.  

The yearly tax is spilt into halves, with the first half due June 6th, and the second half due December 5th. There is a 10% penalty assessed the day after the due date. There is also a 10% per annum interest assessed the day after the due date. Failure to receive a tax bill does not relieve you of the penalty and interest charge applied to past due bills.

Does my real estate property qualify for Land Use?
Accomack County has a land use program for land being used for farming and agriculture. Restrictions apply. Qualifying acreage in the program is assessed at its "use" value rather than fair market value. This generally results in a lower taxable value. For more information regarding eligibility and the application process, contact the County Assessor’s Office at 757-787-5729 or 757-824-4455.


Is there a tax relief program for the elderly or disabled?
Yes.  The County of Accomack offers real estate and mobile home tax relief to taxpayers 65 years of age or older or taxpayers determined to be permanently and totally disabled. In order to qualify, total household income cannot exceed $28,000 and net worth cannot exceed $80,000. The dwelling must be the applicants’ sole primary residence. Applications for tax relief under the County’s Senior/Disabled Relief Program are due to the Commissioner of Revenue by March 1st. For more information about this program, contact the Commissioner of Revenue at (757) 787-5747 or 757-824-5664.


What is the Disabled Veterans Real Estate Tax Exemption?

On April 6, 2011, legislation was approved by the Virginia General Assembly exempting certain disabled Veterans and their surviving spouses from local real estate taxes on their principal place of residency which they own and occupy. A qualified Veteran must be certified by the U.S. Department of Veteran Affairs (VA) to be totally and permanently disabled due to a service-connected disability with an overall disability rating of 100% or a compensation rating of 100% due to individual unemployability or be considered by the VA as permanently and totally (P&T) disabled due to his/her service connected disability.

To apply for the exemption, a Veteran must provide an original designated letter from the U.S. Department of Veterans Affairs (VA) which meets the following requirements: 

- is an original not a photocopy, and has no alterations; 

- is issued to the Veteran or his/her surviving spouse; 

- is dated April 18, 2011 or after; 

- contains effective dates of his/her qualification requirements as indicated below; otherwise, additional documentation from the VA may be required.

 
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PERSONAL PROPERTY TAX

What are personal property taxes?
Personal property taxes are those taxes assessed by the Commissioner of the Revenue for vehicles (includes autos, trucks, motorcycles and utility trailers), recreational vehicles, boats, aircraft, mobile homes, and leased vehicles, as well as business furniture, fixtures, equipment and machinery and tools used in the manufacturing process.
 

What are the Personal Property tax rates and when are these taxes due?
The County's current personal property tax rates vary depending on where the taxable item is located.  Current rates for 2015 per $100 of assessed value are as follows:

Item         Tax Rate for All Items 
except Mobile Homes
Tax  Rates
for Mobile Homes
Chincoteague $3.63 $0.49
All Other Areas $3.72 $0.61

 

 The regular billing cycle for Accomack County Personal Property taxes has two due dates during the year; June 6 and December 5.  Additionally, supplemental bills will be sent out to taxpayers moving into the county or buying new vehicles after regular billings have been processed. These supplemental bills will have due dates respective to the date they are mailed. There is a 10% penalty assessed the day after the due date. There is also a 10% per annum interest assessed the day after the due date. Failure to receive a tax bill does not relieve you of the penalty and interest charge applied to past due bills.
 

Who do I contact if my personal property assessment is incorrect?

The Commissioner of the Revenue assesses personal property taxes for the Treasurer’s office. If you feel that your assessment is too high or you have a vehicle, boat, trailer, etc. that was previously disposed of, please contact the Commissioner’s office at 757-787-5747 or 757-824-5664.


Does the county have Decals or License fees?
The County charges an annual license fee for vehicle and motorcycles. This fee will be automatically billed on the tax bill for the first installment of personal property taxes. All assessed and licensed vehicles registered in Accomack County but garaged outside of incorporated towns will be subject to a license fee. The license fee is prorated on the same basis as the personal property tax.


What is the Personal Property Tax Relief Act?

The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, pickup or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. In 2006, the Commonwealth of Virginia capped its payment to localities. Each year Accomack County is required to recalculate the tax relief percentage based on the state cap and the growth in the number value of vehicles located in the county. For qualified vehicles, your tax bill is reduced by the applicable tax relief percent for the tax year, currently 46%,  on the first $20,000 of value. If your qualifying vehicle assessed value is $1,000 or less, your tax has been eliminated by the Accomack County Board of Supervisors and the Commonwealth’s share is 100%.


What do I do if I no longer own an item that is on the tax rolls?
Contact the Commissioner of the Revenue’s office at 757-787-5747 or 757-824-5664. Also, if you trade, sell, or junk a vehicle, make sure that DMV has the information as to when the vehicle was taken out of your name. Trading a vehicle does not guarantee that the vehicle has been removed from your records at DMV. Vehicles will stay in your name at DMV until the title is recorded in a new owner’s name. Once DMV is notified by the taxpayer of the disposal, the DMV will electronically send the updated information to the Commissioner of Revenue and they will adjust your account accordingly.
 

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What if I have moved to another state, would I still owe this bill?
Once you have changed your license plates to that state, The Commissioner of Revenue will need a copy of your current state registration, then, they can prorate your bill. However, if you still have your VA license plates, you would still owe Accomack County. Once you have changed the license plates over to the new state, please provide the Commissioner’s Office with that state registration. they will then prorate the vehicle(s) and adjust your account accordingly.
 
I am active duty military, so do I owe this bill? 
If the vehicle is in your name only and you are not a Virginia resident, no you do not owe the bill. You must provide the Commissioner of Revenue’s Office with an L.E.S. (Leave and Earning Statement) as of January of the tax year. You can fax, email or mail in an L.E.S. along with the bill you received. Fax # (757) 789-3674.
 
I am active duty military and my spouse, who is not in the military, is listed on the vehicle. Do I still owe this bill? 
On November 11, 2009, President Obama signed into law the Military Spouses Residency Relief Act (hereinafter, the “Act”) (S.475). Effective January 1, 2010, active duty military and their spouses will be exempt from paying Personal Property Tax if they both claim the same state for residency and the state is not Virginia. If either the active duty member or the spouse votes or pays taxes to the state of Virginia they do not qualify. To qualify for this exemption you must provide the Commissioner of Revenue’s Office the following documentation. You can fax, mail or email the documentation along with the bill you received.  Fax # (757) 789-3674
1. An L.E.S. or W2 for the active duty service member. We require documentation for each year taxes have been assessed. 
2. The active duty member’s Page 2 listing the spouse.
3. Copies of both Military I.D.'s
4. Copy of the spouse's Drivers License or State I.D. (must be issued from the same state the active duty member claims on his L.E.S. or W2) 
TAX PAYMENTS

What methods are available to pay taxes?
Taxes may be paid in our office located at 23396 Courthouse Avenue Accomac, VA 23301, on the first floor. We accept cash, check, money order, and cashier’s check.  You pay also pay your taxes on-line by using Visa, MasterCard, or Discover. Please click the Search and Pay Taxes button at the top of this page for on-line payment.  Note that a convenience fee will be charged for on-line transactions.

Can I make payments on my taxes?
Yes. If you owe delinquent taxes, you may set up a payment plan to make monthly payments. Any delinquent taxes owed must first be paid before the current taxes due. Making payments does not alleviate penalty and interest from accruing. The penalty and interest will continue to accrue on the unpaid tax balance.


Does Accomack County accept pre-payments for taxes?
Yes. You may pay ahead at any time. We will apply your payments to the current taxes owed.

 

Could my property be sold for delinquent taxes?
Yes. Any property that is 2 years and back, may be placed on our Summons and/or Judicial list. Once a property is placed on a Judicial Sale list, the property must be paid in full in order to stop the sale. You have until the day of sale to redeem property. All sales are conducted and sold at auction.

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OTHER

Does Accomack County have a Business License?
Yes. All businesses must purchase a license before commencing operation.  The Commissioner of Revenue’s Office mails Business License Renewals annually. If you have not received your form by January 30, please contact them at (757) 787-5747 or 757-824-5664. The form must be returned by March 1. Forms can be found in the Forms section on the top right of our home page. Failure to have a current Business License is a Class I Misdemeanor. Delinquent business personal property taxes must be paid before the business license can be issued. If you are no longer in business, please let our office know so the proper adjustments to our records can be made. 

What is the due date for the Annual Return of Business Tangible Property?
The due date for the annual return of business tangible property is February 15th. All furniture, fixtures, machinery, tools, farm, heavy and computer equipment used in Accomack County businesses is considered tangible personal property and must be reported to the Commissioner of Revenue on this return. Questions about taxation of business tangible property should be directed to the Commissioner of Revenue at (757) 787-5747 or 757-824-5664.
 
Does Accomack County have a Transient Occupancy Tax?
Yes. Please contact the Commissioner of the Revenue at 757-787-5747 or 757-824-5664 for the forms and the requirements or simply go to the forms section on the top right of the home page to download and print the appropriate form.  Note that the there are two different transient occupancy tax rates in the County.  The rate applicable to you is dependent on your location.  The rate applicable to hotels, motels, etc. located in the Town of Chincoteague is 2%.  The rate for all other areas is 5%.