Current Tax Year

Real Estate Taxes

Due December 5th Annually

The Code of Virginia, 1950, as amended, provides for the assessment and collection of real estate taxes based on fair market value established by the governing body each year through periodic reassessments. Real Estate taxes are due December 5th annually. After December 5th, a 10% penalty will be calculated on the balance of tax due. After June 30th, interest at the rate of 8% per annum will be calculated and added monthly. Any payment postmarked before the deadline will be accepted without penalty. Failure to receive a tax bill will not relieve the penalty and interest charges that will be applied to all past due bills.

If there is a change of ownership or billing address please contact us at (434) 246-1087 or the Commissioner of the Revenue's office at (434) 246-1030.

Tax bills are forwarded to mortgage companies if a request is made in writing by the mortgage company by September 1st.

The real estate tax rate is set by June 30th annually during budget deliberations by the Board of Supervisors.

NOTICE: Failure to pay Real Estate taxes by the due date will invoke collection procedures per the Code of Virginia.

Personal Property Taxes

Due December 5th Annually

Personal Property Taxes are due December 5th annually. After December 5th, a 10% penalty will be calculated on the balance of tax due. After June 30th, interest at the rate of 8% per annum will be calculated and added monthly. Any payment postmarked before the deadline will be accepted without penalty. Failure to receive a tax bill will not relieve the penalty and interest charges that will be applied to all past due bills.

Since Sussex County is a non prorating jurisdiction, only those individuals and businesses located in Sussex County as of January 1st of the tax year will be taxed. If you move into the County after January 1st, you should receive a tax bill from the previous locality of which you were a resident. However, if you move out of Sussex County after January 1st, you will be liable for the full year tax to Sussex County since Sussex County does not prorate personal property taxes.

The personal property tax rate is set by June 30th annually during budget deliberations by the Board of Supervisors.

For additional information on personal property, contact the Commissioner of the Revenue's office at (434) 246-1030.

NOTICE: Failure to pay Personal Property taxes by the due date will invoke collection procedures per the Code of Virginia.