Patrick Property Tax rates in 2026 average $0.73 per $100 of assessed value, but special districts can add extra charges that change the final bill. Your property tax assessment appears on the statement mailed by the Patrick County Treasurer, with the first payment due June 5 and the second on December 5; missing these dates triggers a 10 % penalty and interest. Use the county’s online payment portal (jurisdiction code 6215) or call the Treasurer’s Office at 276‑694‑7257 to avoid liens and the subsequent tax sale auction. If you qualify for senior property tax relief, veteran exemptions, or other property tax exemption criteria, submit the application to the Patrick County Commissioner of the Revenue (276‑694‑7131) by March 1 each year. The same office provides property tax assessment appeal forms and can explain how to appeal property tax decisions, offering a path to potential property tax reduction programs.
Patrick Property Tax calculators let you estimate your annual liability by entering the assessed value and applicable rate, helping you plan for escrow or direct payments. For owners who believe their assessment is inaccurate, the informal appeal must be filed within the window noted on the notice, followed by a formal appeal to the Board of Equalization if needed. Property tax attorneys specialize in navigating the property tax appeal process and can assist with complex valuation disputes. Residents can also request a property tax statement request or conduct a property tax record search online through the Tax‑Mapping‑GIS portal. Keep an eye on property tax law updates 2026, as changes to exemption eligibility or deduction rules may affect your tax bill and refund eligibility.
Search Patrick County Property Tax
Patrick County property tax records, assessments, and payment tools live on the official county website. Start your search at the main portal located at https://www.co.patrick.va.us. The InteractiveGIS viewer at https://patcova.interactivegis.com/ provides parcel map access for real estate records across the county.
Follow these steps to locate a specific property record:
- Open https://www.co.patrick.va.us in your browser.
- Click the Departments menu, then select Tax Mapping and GIS.
- Click the link to the InteractiveGIS parcel viewer at https://patcova.interactivegis.com/.
- Enter the owner name, parcel number, or street address in the search bar.
- Review the parcel summary for property details and assessed values.
- Download or print the record for use in appeals, payments, or exemption applications.
The Commissioner of the Revenue maintains the official assessment records and can be reached at (276) 694-7131 for questions about a specific parcel. The office is located at 106 Rucker Street, Room 220, Stuart, VA 24171, with a mailing address of P.O. Box 367, Stuart, VA 24171. Office hours are 8 am to 5 pm, Monday through Friday, closed on state holidays.
Patrick County Property Tax Rates and Calculation Method
Patrick County property tax bills are calculated by multiplying the assessed value of a property by the local real estate tax rate set each year by the Board of Supervisors. The most recent real estate tax rate confirmed in official Commissioner of Revenue records is .68 per $100 of assessed value (2021). The current rate may differ; contact the Commissioner of the Revenue at (276) 694-7131 or visit https://www.co.patrick.va.us for the current rate.
The tax bill formula follows a simple structure that property owners can replicate using a property tax calculator:
| Component | Description | Example Value |
|---|---|---|
| Assessed Land Value | Market value of the land parcel | $20,000 |
| Assessed Improvement Value | Market value of structures | $100,000 |
| Total Assessed Value | Sum of land and improvement value | $120,000 |
| Local Real Estate Tax Rate | Rate per $100 of assessed value, set annually | .68 (2021 confirmed) |
| Annual Property Tax | Total Assessed Value multiplied by Rate, divided by 100 | Based on current rate |
Property owners who disagree with the calculated amount may file a property tax assessment appeal form with the Commissioner of the Revenue. Tax bills in Patrick County are split into two semiannual installments to ease the annual burden on homeowners and landowners.
Property Tax Assessment Process in Patrick County
The Patrick County Commissioner of the Revenue holds the legal duty of assessing real estate for tax purposes under the Code of Virginia. Assessments aim to reflect 100 percent of fair market value, based on recent sales of comparable properties, physical inspections, and mass appraisal models. The 2027 general reassessment is being conducted by Wampler-Eanes Appraisal Group, Ltd. Property owners receive a reassessment notice when their value changes, which triggers the informal and formal appeal windows.
Key elements that shape an assessment include:
- Recent sales of similar parcels in the same neighborhood
- Physical attributes such as square footage, construction quality, and lot size
- Income approach for rental or commercial properties
- Location, road frontage, and access to utilities
- Depreciation based on the age and condition of structures
The Commissioner of the Revenue’s office answers questions about valuation methods, comparable sales data, and the proper use of property tax assessment appeal forms. Property tax attorneys often review assessment files before filing an appeal to identify errors in square footage, land size, or comparable sales used by the assessor.
Patrick County 2027 General Reassessment Schedule
Patrick County operates on a six-year reassessment cycle required by the Code of Virginia. The last general reassessment was effective January 1, 2021, and the next general reassessment takes effect for the 2027 tax year, with fieldwork conducted by Wampler-Eanes Appraisal Group, Ltd. Property owners will receive updated assessment notices before the 2027 tax bills are issued, giving them a chance to review the new value and file an appeal if needed. The 2027 reassessment process began with a county media release dated July 1, 2026.
Key elements of the 2027 reassessment process include:
- Data collection and property inspections are part of the reassessment process.
- Mass appraisal modeling follows data collection.
- Assessment notices are mailed to property owners in advance of the 2027 tax year.
- Informal appeal window opens upon notice mailing.
- Formal appeals to the Board of Equalization follow the informal review.
- 2027 tax bills are issued using the new values beginning in 2027.
Glennda Morse, the Patrick County Commissioner of the Revenue, oversees the reassessment project and can answer taxpayer questions at gmorse@co.patrick.va.us or (276) 694-7131. Property owners are encouraged to verify their property data before assessment notices arrive to avoid surprises in the new tax bills.
Property Tax Payment Deadlines and Penalty Rules
Patrick County real estate tax bills are issued twice a year. According to the Patrick County Treasurer’s Office, Friday, June 5, 2026 is the due date for the first half of the 2026 Real Estate Taxes, with a 10 percent penalty added to first half unpaid taxes on Saturday, June 6, 2026. Interest accrues on delinquent balances at the rate set by Virginia law. Late payments can lead to a property tax lien filing, which places a hold on the property and may eventually trigger a tax sale auction.
Key payment deadline rules every property owner should track:
- First half real estate tax bills are mailed by the middle of May each year.
- The first half payment is due by June 5 to avoid the 10 percent penalty.
- The second half bill is issued later in the year.
- Unpaid balances may accrue interest and penalties under Virginia law.
- Delinquent properties may be offered at a public tax sale auction.
Taxpayers who do not receive their statements by mid-May should contact the Patrick County Treasurer’s Office at (276) 694-7257 to request a duplicate copy. The Treasurer’s Office processes payments, manages delinquent accounts, and coordinates property tax sales auctions for properties with unpaid taxes.
Patrick County Property Tax Exemptions and Relief Programs
Patrick County offers several property tax exemption programs administered by the Commissioner of the Revenue. Qualifying property owners can reduce their annual tax bill by applying for elderly and handicapped relief, veteran exemptions, disability relief, or land use classifications. Each program has its own eligibility criteria, application deadline, and required documentation.
| Exemption Program | Eligibility Summary | Application Office |
|---|---|---|
| Real Estate Tax Exemption for Veterans with 100% Service-Connected Disability | Honorably discharged veteran with full disability rating from the VA | Commissioner of the Revenue, 106 Rucker Street, Room 220, Stuart, VA 24171 |
| Elderly and Handicapped Real Estate Tax Relief | Residents 65 and older or 100% disabled with household gross income of $24,000 or less and financial net worth of $100,000 or less; up to $300 real estate tax exemption if approved | Commissioner of the Revenue, 106 Rucker Street, Room 220, Stuart, VA 24171 |
| Land Use Taxation | Qualifying agricultural, horticultural, forest, or open space land | Commissioner of the Revenue, 106 Rucker Street, Room 220, Stuart, VA 24171 |
| Disabled Property Owner Relief | Owner with a permanent and total disability classification | Commissioner of the Revenue, 106 Rucker Street, Room 220, Stuart, VA 24171 |
Applications for the Elderly and Handicapped Real Estate Tax Relief program are due by March 1 each year. Other property tax exemption programs must be filed by the deadline noted on the official forms to take effect on the current tax year. Patrick County property tax attorneys can assist owners who have questions about qualifying income levels, required medical certifications, or military discharge paperwork.
How to File a Property Tax Appeal in Patrick County
Property owners who believe their assessment is too high can challenge the value through a two-step appeal process. The first step is an informal review with the Commissioner of the Revenue, where the owner presents evidence such as recent sale prices, independent appraisals, or documentation of property defects. If the informal review does not resolve the dispute, the owner can submit a formal appeal to the Board of Equalization for a hearing.
Follow this sequence when filing a property tax appeal:
- Review the reassessment notice to confirm the parcel number, assessed value, and appeal deadline.
- Gather supporting evidence, including comparable sales, photos, and independent appraisals.
- Contact the Commissioner of the Revenue at (276) 694-7131 to request an informal review.
- Submit a written appeal using the official property tax assessment appeal forms if the informal review fails.
- Appear before the Board of Equalization at the scheduled hearing date.
- Receive a written decision from the Board, which can lower, maintain, or raise the assessed value.
Property tax attorneys who handle Virginia appeals can guide owners through the Board of Equalization hearing process and prepare evidence packets. The filing window for appeals opens when the reassessment notice is mailed and closes by the date printed on the notice.
Patrick County Property Tax Payment Methods
Patrick County offers ways to pay property tax bills through the Treasurer’s Office. Property owners should contact the Patrick County Treasurer’s Office at (276) 694-7257 or visit https://www.co.patrick.va.us for the current list of accepted payment methods, including any online payment options.
Available payment channels include:
- Online payment options through the official county website at https://www.co.patrick.va.us
- Mail payments to the Patrick County Treasurer
- In-person payments at the Treasurer’s Office during regular business hours
- Phone inquiries to the Treasurer’s Office at (276) 694-7257
Owners who need a duplicate property tax statement can call the Treasurer’s Office for a copy of the bill. Taxpayers should confirm accepted payment methods, fees, and processing times directly with the Treasurer’s Office before submitting payment.
Property Tax Lien and Delinquent Tax Sale Process
Property tax liens attach to real estate when taxes become delinquent under Virginia law. Properties that remain delinquent for multiple years may be offered at a public tax sale auction conducted by a special commissioner, as confirmed by recent delinquent tax sales in Patrick County.
The delinquent tax collection process follows these stages:
- The Treasurer’s Office applies a 10 percent penalty to the unpaid first half after the June 5 due date.
- Interest accrues on the delinquent balance under Virginia law.
- The Treasurer’s Office sends delinquent notices and may initiate collection actions.
- A property tax lien is recorded against the parcel in the land records.
- Delinquent properties become eligible for the tax sale auction held by the special commissioner.
- Winning bidders at the auction receive a tax title, and former owners may have a redemption period to reclaim the property.
Property owners facing a tax sale auction can contact the Treasurer’s Office to arrange a payment plan or settle the delinquent balance. Patrick County property tax attorneys can also negotiate redemption terms and represent owners in court proceedings related to property tax lien filings.
Property Tax Bill Explanation and Reading Your Statement
Patrick County property tax bills include several fields that property owners should review each year. The bill lists the parcel number, total assessed value, tax rate, exemptions applied, and the amount due for each installment. Reading the statement carefully helps owners spot errors in ownership, address, or exemption credits before paying.
Common fields on a Patrick County property tax bill include:
- Parcel identification number and tax map reference
- Owner name and property address printed on the bill
- Total assessed value broken into land and improvement value
- Real estate tax rate per $100 of assessed value
- Exemption amounts deducted from the gross tax
- First half and second half amounts with separate due dates
- Penalty and interest charges for late payments
Property owners who spot a mistake on the bill should call the Treasurer’s Office or the Commissioner of the Revenue right away. Errors in parcel data, ownership, or exemption status can sometimes be corrected without filing a formal appeal, which saves time and processing costs.
Property Tax Reduction Programs and Refund Eligibility
Patrick County property owners who overpay or who receive a successful appeal decision may qualify for a property tax refund. Refunds are processed by the Treasurer’s Office once the Commissioner of the Revenue certifies the corrected value or the Board of Equalization issues a written decision. Refund eligibility also applies to duplicate payments, payments on the wrong parcel, and overpayments caused by clerical errors.
Common paths to a property tax reduction include:
- Successful appeal of an inflated assessed value to the Board of Equalization
- Approval of an elderly and handicapped real estate tax relief application
- Approval of a veteran property tax exemption based on disability rating
- Reclassification of land to agricultural or forestry use under the land use program
- Correction of a property tax bill that included incorrect ownership or parcel data
Property tax reduction programs require annual reapplication in some cases, so owners should track deadlines on the official forms. Patrick County property tax attorneys can review eligibility, prepare refund paperwork, and follow up with the Treasurer’s Office to confirm payment.
Property Tax Record Search and Online Tools
Patrick County property tax records are available through the InteractiveGIS portal at https://patcova.interactivegis.com/, which allows users to search parcels by owner name, parcel number, or street address. The portal provides parcel map access for real estate records in the county. A property tax record search online is the fastest way to verify the data on a tax bill before paying.
Online tools for property tax record searches include:
- InteractiveGIS parcel viewer at https://patcova.interactivegis.com/
- Patrick County official website at https://www.co.patrick.va.us
Property tax record searches through the official portal are free and do not require registration. Records that require certified copies, such as deed instruments, can be requested from the Clerk of Circuit Court at (276) 694-7213.
Patrick County Treasurer and Commissioner of Revenue Roles
Patrick County splits property tax duties between the Commissioner of the Revenue and the Treasurer’s Office. The Commissioner of the Revenue assesses real estate, maintains ownership records, and administers exemptions. The Treasurer’s Office bills property owners, collects payments, applies penalties and interest, and manages delinquent tax sales. Each office answers a different set of taxpayer questions related to property tax responsibilities.
The split of duties between the two offices looks like this:
| Function | Commissioner of the Revenue | Treasurer’s Office |
|---|---|---|
| Real Estate Assessment | Responsible | Not responsible |
| Personal Property Tax | Responsible | Not responsible |
| Tax Bill Issuance | Not responsible | Responsible |
| Payment Collection | Not responsible | Responsible |
| Delinquent Tax Sales | Not responsible | Responsible |
| Exemption Applications | Responsible | Not responsible |
| Refund Processing | Certifies refund | Issues refund check |
Taxpayers who are unsure which office handles a particular question can call the Commissioner of the Revenue at (276) 694-7131 or the Treasurer’s Office at (276) 694-7257 for a referral. Each office has trained staff who can route the call to the right department and avoid delays in answering the question.
Senior Property Tax Relief and Veteran Benefits
Patrick County administers elderly and handicapped real estate tax relief and veteran property tax exemption programs through the Commissioner of the Revenue. The Elderly and Handicapped Real Estate Tax Relief applies to residents 65 years of age and older or those who are 100 percent disabled, with household gross income of $24,000 or less, and financial net worth of $100,000 or less. The home and the one acre surrounding it are not included in the financial net worth calculation. The applicant must be the real estate owner or have a life estate reserved, the home must be the sole dwelling, and all prior year taxes must have been paid by the applicant. If approved, the taxpayer can receive up to a $300 real estate tax exemption. All applications are due by March 1 each year. The veteran property tax exemption covers honorably discharged veterans with a 100 percent service-connected disability rating from the U.S. Department of Veterans Affairs.
Applicants should prepare the following documents before submitting an application:
- Government issued photo identification for every owner listed on the deed
- Social Security numbers and birth dates for each owner
- Federal income tax returns for the prior year for senior relief
- VA disability rating letter for veteran property tax exemption
- DD-214 military discharge paperwork for veteran applications
- Deed or settlement statement showing current ownership
Applications for property tax relief for veterans and seniors must be filed each year by the deadline published by the Commissioner of the Revenue. Property tax attorneys can help owners with questions about qualifying income, net worth calculations, and required medical or military paperwork.
Contact, Local Details, and Map
The Patrick County Commissioner of the Revenue handles real estate assessments, exemption applications, and property tax assessment appeals. The office is located at 106 Rucker Street, Room 220, Stuart, VA 24171, with a mailing address of P.O. Box 367, Stuart, VA 24171. The main phone number is (276) 694-7131, and the official website is https://www.co.patrick.va.us.
The Patrick County Clerk of Circuit Court records deeds, mortgages, and land records referenced on property tax statements. The Clerk of Court can be reached at (276) 694-7213. For the office address and hours, refer to the Patrick County website at https://www.co.patrick.va.us.
Key contact details for Patrick County property tax services:
| Department | Role | Phone | Website |
|---|---|---|---|
| Patrick County Commissioner of the Revenue | Tax Assessor and Exemption Office | (276) 694-7131 | https://www.co.patrick.va.us |
| Patrick County Clerk of Circuit Court | Deed Recorder and Land Records | (276) 694-7213 | https://www.co.patrick.va.us |
| Patrick County Treasurer’s Office | Tax Collection and Delinquent Sales | (276) 694-7257 | https://www.co.patrick.va.us |
Taxpayers can verify all property tax data through the InteractiveGIS parcel viewer at https://patcova.interactivegis.com/. Property owners who need to file property tax filing instructions for an appeal or exemption can request forms by phone or in person at the offices listed above.
Frequently Asked Questions
Patrick Property Tax services help homeowners understand their bills, pay on time, and seek relief when needed. The county’s real‑estate tax rate is .73 cents per $100 of assessed value, and payments are due twice a year. Knowing who to call, how to file an appeal, and which exemptions apply can save money and avoid penalties.
What is the current property tax rate and payment deadline in Patrick County?
Patrick County charges .73 cents for each $100 of assessed value. The tax bill is split into two installments: the first is due on June 5 and the second on December 5. If a due date falls on a weekend, payment is accepted without penalty on the following Monday. Late payments incur a 10 % penalty plus interest after the grace period.
How can I contact the Commissioner of Revenue for assessment questions or exemptions?
Reach the Commissioner of Revenue’s office at (276) 694‑7131. The office is located at 106 Rucker St, Room 221, Stuart, VA 24171. Staff can answer questions about real‑estate tax exemptions for seniors, disabled veterans, or low‑income owners, and they can guide you through the filing process.
What steps should I follow to appeal a property tax assessment?
First, review the reassessment notice for the appeal window. Then gather recent sales data for comparable properties and any evidence of errors. Submit an informal appeal to the assessor’s office by the deadline noted on the notice. If the informal appeal is denied, file a formal appeal with the Board of Equalization, providing proof that the assessed value is inaccurate. The board’s decision can be further appealed to the Circuit Court.
Which exemptions are available for seniors, disabled veterans, or low‑income owners?
Patrick County offers a real‑estate tax relief program for seniors and disabled residents who meet income and net‑worth limits. Applications must be filed annually with the Commissioner of Revenue by March 1. Veterans with a 100 % service‑connected disability also qualify for a full exemption. The maximum exemption amount is $300 on the home and one acre of land.
How do I pay my property tax bill online or by phone?
Use the county’s online portal at www.acipayonline.com with jurisdiction code 6215 and your 11‑digit bill number. For phone payments, call the Treasurer’s office at 1‑833‑398‑6729 between 8 a.m. and 5 p.m., Monday‑Friday, and provide the same jurisdiction code and bill number. Credit‑card payments are processed only over the phone; cash cannot be accepted.