How Property Tax Works
Clarke County, Virginia operates on a property tax system that serves as the primary funding source for essential local services including schools, public safety, infrastructure maintenance, and county operations. The county assesses property taxes on real estate, personal property (primarily vehicles), and machinery and tools, with different tax rates applied to each category. Property owners can expect an effective tax rate that varies based on their location within the county, as some areas fall within special taxing districts that may impose additional assessments.
The county follows Virginia state law for property tax administration, with assessments conducted regularly to maintain current market values. Property tax bills are issued twice yearly, and while the base real estate tax rate for FY 2025 is $0.610 per $100 of assessed value according to some sources (though other data shows $0.451 per $100), actual tax liability can vary significantly based on location-specific special district assessments and available tax credits that require separate applications.