HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Carroll County
Property Tax Guide

Everything you need to know about property taxes in Carroll County, VA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
$0.57 per $100 assessed value (base rate, varies by district with additional levies)
1st Due
Dec 5
Exemptions
4+ Available
Section 1

How Property Tax Works

Carroll County, Virginia operates on a property tax system that serves as a primary funding source for essential local services including schools, public safety, infrastructure maintenance, and county operations. Property owners in Carroll County pay taxes based on the assessed value of their real estate and personal property, with the county conducting regular assessments to maintain current market valuations.

The property tax structure in Carroll County includes a base county-wide rate, but actual tax obligations may vary depending on your specific location within the county due to special taxing districts and additional assessments. Property owners should be aware that tax rates, assessment schedules, and available tax credits can change annually based on county budget requirements and state legislation. The county's property tax system is administered through the Commissioner of Revenue's office, which handles assessments, exemptions, and general tax administration.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100DescriptionLevy Year
Real Estate Tax$0.49Base county rate for real estate propertiesCalendar Year 2025
Personal Property TaxVariesApplied to vehicles, boats, and other personal propertyCalendar Year 2025

Note: The real estate tax rate of $0.49 per $100 of assessed value applies county-wide for the 2025 tax year. This represents the base rate, though some areas within Carroll County may have additional special district assessments that could affect your total tax obligation. Property owners should verify their specific tax district with the Commissioner of Revenue's office, as rates may vary by location within the county due to special taxing districts or municipal boundaries.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Carroll County, property taxes are due in two installments:

First Installment
Dec 5
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Carroll County are additional property tax assessments that occur when there are changes to property ownership, value, or use outside of the regular assessment cycle. The most common triggers for supplemental taxes include new construction or improvements completed after the annual assessment date, changes in property ownership that trigger reassessment, or corrections to previous assessments.

When a supplemental tax is issued, it represents the difference between the tax already paid (if any) and the tax owed on the updated assessment for the remaining portion of the tax year. For example, if you complete a $50,000 home addition in September and the annual assessment was completed in January, you would receive a supplemental tax bill covering the increased value for the remaining months of the tax year. The calculation would be: ($50,000 ÷ 100) × $0.49 × (remaining months ÷ 12 months) = supplemental tax owed.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Homestead Tax Credit Applied: -$250 (maximum relief, requires application)
  • Taxable Value: $300,000
  • Annual Tax: ($300,000 ÷ 100) × $0.49 = $1,470
  • After Tax Credit: $1,470 - $250 = $1,220
  • Monthly Payment: $1,220 ÷ 12 = $102

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Tax Credit Applied: -$250 (maximum relief, requires application)
  • Taxable Value: $600,000
  • Annual Tax: ($600,000 ÷ 100) × $0.49 = $2,940
  • After Tax Credit: $2,940 - $250 = $2,690
  • Monthly Payment: $2,690 ÷ 12 = $224

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Homestead Tax Credit Applied: -$250 (maximum relief, requires application)
  • Taxable Value: $1,000,000
  • Annual Tax: ($1,000,000 ÷ 100) × $0.49 = $4,900
  • After Tax Credit: $4,900 - $250 = $4,650
  • Monthly Payment: $4,650 ÷ 12 = $388

Note: Tax credits shown require annual application and are not automatically applied. Qualification requirements must be met each year.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Carroll County require property tax escrow accounts for borrowers with less than 20% down payment or those who specifically request this service. Your lender collects a portion of your estimated annual property tax with each monthly mortgage payment and holds these funds in an escrow account to pay your tax bills when they become due.

Carroll County property taxes are paid in two installments annually. The first half payment is typically due in July, and the second half payment is due in December. Your lender will receive tax bills directly from the county and make payments on your behalf from your escrow account. It's important to verify that your lender has the correct mailing address and parcel information to ensure timely payment and avoid late penalties.

Property owners should review their annual escrow analysis statement carefully, as changes in assessed value or tax rates may require adjustments to monthly escrow payments. If you pay taxes independently without an escrow account, you're responsible for making payments directly to Carroll County by the specified due dates to avoid interest charges and penalties.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Carroll County property taxes due for 2025? A: The first half of 2025 real estate taxes is due July 21, 2025, and the second half is due December 5, 2025. Personal property taxes are also due December 5, 2025.

Q: What tax credits are available and do I need to apply? A: Carroll County offers a Homestead Tax Credit that provides up to $250 in tax relief for qualifying primary residences. This credit requires annual application and is not automatically applied. Contact the Commissioner of Revenue's office at 276-730-3080 for application requirements and deadlines.

Q: How does the Homestead Tax Credit work? A: The Homestead Tax Credit in Carroll County provides a maximum tax reduction of $250 on your primary residence and one acre. This is a tax credit that reduces your actual tax bill, not your assessed value. You must file an application to receive this credit, and it applies to 100% of the residence value up to the maximum benefit amount.

Q: How often does Carroll County reassess properties? A: Carroll County conducts property assessments on a regular cycle as determined by state law and county policy. Property owners receive assessment notices before tax bills are issued, and you have the right to appeal your assessment if you believe it's incorrect.

Q: What happens if I pay my property taxes late? A: Late payments in Carroll County incur interest charges and penalties as specified by Virginia state law and county ordinances. Contact the Commissioner of Revenue's office immediately if you cannot make a payment by the due date to discuss possible payment arrangements.

Q: Can I pay my property taxes online? A: Contact the Carroll County Commissioner of Revenue's office at 276-730-3080 to inquire about available online payment options and accepted payment methods for property taxes.

Q: Are there additional taxes in certain areas of Carroll County? A: Some locations within Carroll County may be subject to special district taxes or additional assessments beyond the base county rate. Contact the Commissioner of Revenue's office to verify what tax districts apply to your specific property address.

Q: How do I appeal my property assessment? A: If you disagree with your property assessment, you have the right to appeal. Contact the Commissioner of Revenue's office at 276-730-3080 for information about the appeals process, required documentation, and filing deadlines for assessment appeals.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
County Tax Ratescarrollcountyva.gov
02
Tax Doc
Personal Property Taxcarrollcountyva.gov
03
FY2025 Proposed Budget Released for Public Commentcarrollcountymd.gov
04
County
The Carroll County Treasurer's Officecarrollcountyva.gov
05
Short-Term Rental Propertycarrollcountyva.gov
06
State
Real Estate Exemptionscarrollcountyva.gov
07
Tax Doc
Property Tax Calculation - Treasurertreasurer.carrollcounty08.us
08
COMMISSIONER OF THE REVENUEcarrollcountyva.gov
09
Tax Doc
NONRESIDENT - Virginia Taxtax.virginia.gov
10
I move that we enter Closed Session pursuant to VA Code ...carrollcountyva.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate