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Updated 2025 Tax Year

Patrick County
Property Tax Guide

Everything you need to know about property taxes in Patrick 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
$0.57 per $100 assessed value (base rate varies by district with additional assessments)
1st Due
Jun 5
2nd Due
Dec 5
Exemptions
5+ Available
Section 1

How Property Tax Works

Patrick County, Virginia operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, law enforcement, fire protection, road maintenance, and county administration. Property taxes in Patrick County are levied annually based on assessed property values and are collected through a semi-annual payment schedule with installments due on June 5th and December 5th each year.

The effective property tax rate in Patrick County varies by location within the county due to special taxing districts and additional assessments that may apply to specific areas. Property owners should be aware that their total tax bill may include charges beyond the base county rate, depending on their property's location and the services provided in their district. The county provides an estimated property tax relief of 30.3% for qualifying properties in 2025, though this figure is subject to change and final rates have not yet been established.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
Real Estate TaxTBD (2025)Base county property tax rate (final rate pending)
Personal Property Tax$1.71Applied to vehicles, boats, and other personal property
Special District AssessmentsVariesAdditional charges for specific geographic areas with enhanced services
School Bonds/Debt ServiceIncluded in baseFunding for school construction and improvements

Rates shown apply to Tax Year 2025. Final real estate tax rates are subject to county board approval and may vary by special taxing district within Patrick County. Property owners should verify their specific rate based on their property's location and applicable district assessments.

Section 3

When Are Property Taxes Due?

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

First Installment
Jun 5
Delinquent after Dec 10
Second Installment
Dec 5
Delinquent after Apr 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 property taxes in Patrick County are issued when there are changes in property ownership, new construction, or improvements that occur after the annual assessment date but before the end of the tax year. According to county regulations, the treasurer is authorized to issue supplemental personal property tax bills for 100 percent of the applicable tax when such changes occur.

Common triggers for supplemental taxes include: property transfers to new owners, completion of new construction or major renovations, additions of structures like pools or garages, and changes in property use classification. For example, if a homeowner completes a $50,000 home addition in August after the January 1 assessment date, they would receive a supplemental tax bill for the prorated taxes on that improvement for the remainder of the tax year. The supplemental amount would be calculated based on the added assessed value multiplied by the applicable tax rate, then prorated for the months remaining in the tax year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Senior/Disabled Exemption (if applicable, requires application): -$0 (assuming no exemptions)
  • Net Taxable Value: $300,000
  • Annual Tax (estimated at 1.0%): $3,000
  • Monthly Escrow Amount: $250

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable, requires application): -$0 (credit amounts vary)
  • Net Taxable Value: $600,000
  • Annual Tax (estimated at 1.0%): $6,000
  • Monthly Escrow Amount: $500

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Available Tax Credits (requires application): -$0 (assuming standard rate)
  • Net Taxable Value: $1,000,000
  • Annual Tax (estimated at 1.0%): $10,000
  • Monthly Escrow Amount: $833

Note: All tax credits require separate applications and approval. Examples use estimated rates pending final 2025 rate adoption.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Patrick County require property tax escrow accounts for borrowers with less than 20% equity in their homes. Your lender collects monthly escrow payments along with your mortgage payment, depositing these funds into a separate account to pay your property taxes when due. Lenders typically collect 1/12th of your annual property tax bill each month, plus a cushion amount allowed by federal law.

Patrick County's semi-annual payment schedule (June 5th and December 5th) means your lender will make two payments per year from your escrow account. You should receive an annual escrow analysis from your lender showing how your payments are calculated and any adjustments needed. Property owners are responsible for ensuring their lender has current tax information and should verify that payments are made on time to avoid penalties. If you pay taxes directly without escrow, you must ensure both installments are paid by their respective due dates to avoid late fees and potential liens.

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 property taxes due in Patrick County? A: Real estate taxes are due in two installments each year: the first installment is due June 5th and the second installment is due December 5th. No reminder notices are sent, so property owners must track these dates independently.

Q: What tax credits are available and how do I apply? A: Patrick County offers tax credits for qualifying senior citizens (65+) and disabled veterans. These are tax credits that reduce your tax bill and require separate applications. Contact the Patrick County Commissioner of Revenue for application forms and deadlines, as credits are not automatically applied.

Q: How does the homestead credit work? A: The homestead credit in Virginia helps limit increases in assessed value for qualifying homeowners, not reduce market value itself. This credit requires filing an application and must be renewed periodically. Contact the county assessor for eligibility requirements and application procedures.

Q: How often are properties reassessed? A: Patrick County conducts property assessments according to Virginia state requirements. Property owners who disagree with their assessment can file an appeal during the designated appeal period following assessment notices.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Properties with delinquent taxes may be subject to liens and potential tax sales. Contact the Patrick County Treasurer immediately if you cannot make payments by the due dates.

Q: Can I pay my property taxes online? A: Contact the Patrick County Treasurer's office for current online payment options and accepted payment methods for property taxes.

Q: Do special districts affect my tax rate? A: Yes, properties located in special taxing districts may have additional assessments beyond the base county rate. Your total rate depends on your property's specific location within Patrick County.

Q: How do I qualify for the senior citizen tax credit? A: Property owners who are 65 years of age or older and/or 100% disabled may qualify for real estate tax credits. Eligibility requirements include holding title to the property as of January 1st of the tax year and meeting other qualification criteria. Applications are required and must be filed with the appropriate county office.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
C P , V - Patrick County, VAco.patrick.va.us
02
County
Patrick County Board of Supervisors Meeting Agenda Itemco.patrick.va.us
03
HB1755 - 2025 Regular Sessionlis.virginia.gov
04
Frequently Asked Questions - CivicPlus.CMS.FAQco.patrick.va.us
05
County
Commissioner of Revenue | Patrick County, VAco.patrick.va.us
06
County
2027 PATRICK COUNTY PROPERTY REASSESSMENT ...co.patrick.va.us
07
County
VIRGINIA - Patrick Countyco.patrick.va.us
08
County
Patrick County Board of Supervisors Meeting Agenda Itemco.patrick.va.us
09
Chapter 2. Homestead Exemption of Householderlaw.lis.virginia.gov
10
County
Tax Relief Act, Personal Property (PDF) - Patrick County, VAco.patrick.va.us
All sources verified as of 2025 Tax Year

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