How Property Tax Works
Botetourt County, Virginia operates on a property tax system that serves as a primary funding source for essential county services, including public schools, public safety, infrastructure maintenance, and general government operations. Property taxes are assessed on both real estate and personal property, with the county following Virginia's assessment practices to determine fair market value for taxation purposes.
The property tax system in Botetourt County is structured around a base tax rate applied to assessed property values, with actual tax rates varying by location within the county due to special taxing districts and additional assessments. Property owners should be aware that their specific tax rate may differ from the base county rate depending on their property's location and any applicable special district assessments. The county provides various tax relief programs for qualifying residents, though most require formal application and are not automatically applied.