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Updated 2025 Tax Year

Highland County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.7% to 0.9% of assessed value, varies by district and special assessments
Exemptions
3+ Available
Section 1

How Property Tax Works

Highland County, Virginia operates under a property tax system that serves as the primary funding source for essential county services including public schools, law enforcement, fire protection, road maintenance, and general government operations. Property taxes in Highland County are assessed annually based on the fair market value of real estate and personal property, with the county conducting regular reassessments to maintain current valuations.

The effective property tax rate in Highland County typically ranges from approximately 0.7% to 0.9% of assessed value, though actual rates can vary significantly depending on your location within the county due to special taxing districts and additional assessments. Property owners should note that their total tax bill may include multiple components beyond the base county levy, including school district taxes and any applicable special assessment districts for services like fire protection or infrastructure improvements.

Highland County follows Virginia's standard property tax framework, where taxes are calculated by multiplying the assessed value by the applicable tax rate per $100 of assessed value. The county assessor determines property values, while the Board of Supervisors sets the annual tax rates during the budget process each spring for the upcoming fiscal year.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Base County LevyTBD for FY 2025-26General county operations and services
School DistrictIncluded in basePublic education funding
Fire ProtectionVaries by districtEmergency services (where applicable)
Special AssessmentsVaries by locationInfrastructure, utilities, or district-specific services

Note: The FY 2025-2026 property tax rates have not yet been finalized by the Highland County Board of Supervisors. Based on historical data, the previous fiscal year rate was approximately $0.71 per $100 of assessed value. Rates vary by location within Highland County depending on special taxing districts and additional assessments that may apply to specific areas. Property owners should verify their specific rate with the Highland County Commissioner of Revenue or check the county's official website for the most current rates once adopted.

Section 3

When Are Property Taxes Due?

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

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 Highland County are additional property tax assessments issued when there are changes to property ownership, value, or use that occur after the regular assessment date but during the current tax year. The most common triggers include new construction completion, property transfers that trigger reassessment, additions or major improvements to existing structures, and changes in property use classification (such as agricultural to residential).

Supplemental taxes are calculated by determining the difference between the previous assessed value and the new assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the fiscal year from when the change became effective. For example, if a $50,000 addition to your home is completed in January and increases your assessed value by that amount, you would owe supplemental tax on the $50,000 increase for the remaining months of the fiscal year.

Example: A homeowner completes a $75,000 home addition in March. With Highland County's rate of approximately $0.71 per $100, the annual tax on the addition would be $533. Since there are 4 months remaining in the fiscal year (March through June), the supplemental tax bill would be approximately $178 ($533 ÷ 12 months × 4 months).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$300 (requires application)
  • Net Taxable Value: $299,700
  • Annual Tax ($0.71/$100): $2,128
  • Monthly Escrow: $177

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$300 (requires application)
  • Disabled Veteran Credit: -$500 (if eligible, requires application)
  • Net Taxable Value: $599,200
  • Annual Tax ($0.71/$100): $4,254
  • Monthly Escrow: $355

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$300 (requires application)
  • Net Taxable Value: $999,700
  • Annual Tax ($0.71/$100): $7,098
  • Monthly Escrow: $592

Important Note: All tax credits require separate applications and are not automatically applied. Credit amounts shown are estimates based on typical Virginia programs. Actual available credits and amounts should be verified with the Highland County Commissioner of Revenue.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Highland County require borrowers to maintain an escrow account for property taxes, especially for loans with less than 20% down payment. Your lender will collect monthly escrow payments equal to approximately 1/12 of your annual property tax bill, plus a small cushion as allowed by federal law. These funds are held in a separate account and used to pay your property taxes when they become due.

Highland County property taxes are typically due in two installments: June 5th and December 5th of each year. Your lender will receive tax bills directly from the county and make payments on your behalf before the due dates to avoid penalties. Lenders are required to provide annual escrow account statements showing all deposits, payments, and any surplus or shortage in your account.

If your escrow account has a shortage due to increased assessments or tax rates, your lender will typically spread the shortage over 12 months and add it to your monthly payment. Property owners should review their annual escrow analysis carefully and contact their lender if they have questions about payment amounts or timing. You can verify that taxes have been paid by checking with the Highland County Treasurer's office or accessing online payment records.

How HonestCasa Helps
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  • 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 property taxes due in Highland County for FY 2025-2026? A: Property taxes are due in two equal installments: June 5, 2025, and December 5, 2025. Payments are considered late if received after 5:00 PM on the due date.

Q: What tax credits are available and do I need to apply? A: Highland County offers several tax credits including Homestead Credits for primary residences, Elderly/Disabled Credits, and Disabled Veteran Credits. All credits require separate applications and must be filed with the Commissioner of Revenue by specific deadlines, typically before April 1st annually.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases on your primary residence and provides a small credit against your tax bill. It does NOT reduce your property's market value but caps how much the assessed value can increase each year. You must apply initially and reapply if you become ineligible or move.

Q: How often does Highland County reassess properties? A: Highland County conducts general reassessments every 4-6 years, with the most recent county-wide reassessment completed in recent years. Between general reassessments, properties may be individually reviewed due to sales, improvements, or appeals.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the Highland County Board of Equalization. Appeals must typically be filed within 30 days of receiving your assessment notice. Contact the Commissioner of Revenue's office for appeal forms and procedures.

Q: What are the penalties for late payment? A: Highland County charges a 10% penalty on late payments, plus interest at a rate set annually by the state. Additional collection costs may apply for severely delinquent accounts.

Q: Can I pay my property taxes online? A: Contact the Highland County Treasurer's office directly to inquire about online payment options, as availability may vary. Traditional payment methods include mail, in-person visits, and potentially phone payments.

Q: Do special districts affect my tax rate? A: Yes, properties located in special service districts (such as fire districts or improvement districts) may have additional assessments beyond the base county rate. Your specific rate depends on your property's location and applicable district services.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Highlands County Government FY 2024-2025 Adopted Budgethighlandsfl.gov
02
County
Tax Rates for County, City, Town, and Districts. TY 2024tax.virginia.gov
03
County
Tax Rates for County, City, Town, and Districts. TY 2023tax.virginia.gov
04
Tax Doc
14-97 | Virginia Taxtax.virginia.gov
05
PPTRA-Recommendations on Implementing Changes in ...finance.virginia.gov
06
County
Commissioner of Revenue - Bath County, VAbathcountyva.gov
07
County
Highlands County Taxnacdashboard.nara.gov
08
Chapter 2. Homestead Exemption of Householderlaw.lis.virginia.gov
09
H I G H L A N D H I G H L I G H T Shighlandhtsohio.gov
10
RD250 (Published 2021) - Reports to the General Assemblyrga.lis.virginia.gov
All sources verified as of 2025 Tax Year

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