Christy Love Christian, Treasurer
cchristian@buckinghamcounty.virginia.gov
Kim Smith, Chief Deputy Treasurer
Kimberly Wishert, Clerk
Wanda Ballowe, Clerk
Rhonda Poulston, Clerk (part-time)
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- Provide service in a friendly, courteous, and professional matter to County residents;
- Resolve taxpayers' problems professionally and in a timely manner;
- Actively pursue delinquent accounts to maintain a high rate of tax collections.
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January 31st: Deadline for current dog license(s)
April 15: Deadline for displaying current vehicle decal
June 5th: First half of real estate taxes due
December 5th: Second half of real estate taxes due AND personal property taxes due.
If you have questions about other due dates, please contact the Treasurer's Office by email or phone 434.969.4744.
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We are open Monday thru Friday from 8:30 a.m. to 4:30 p.m. Extended hours during tax deadlines and county decal deadlines. [top of page]
| Type of Property : |
Rate : |
| Real Estate : |
$0.44 per $100 of assessed value |
| Public Service Corporation |
$0.44 per $100 of assessed value |
| Personal Property: |
$4.05 per $100 of assessed value |
| Machinery & Tools |
$2.90 per $100 of assessed value |
| Aircraft |
$0.55 per $100 of assessed value |
| Merchant's Capital |
$1.00 per $100 of assessed value |
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Personal Property taxes are due once a year on December 5th. All residents and businesses within the County of Buckingham must file a personal property tax return (Form 762) with the Commissioner of the Revenue on or before May 1st.
Buckingham County is a non-prorating jurisdiction. Assessments are made based on ownership and residency as of January 1st of each calendar year. [top of page]
Real Estate tax is due semi-annually on June 5th and December 5th. If you receive a bill for property that you have sold during the year, please forward the bill to the new owner. If you receive a real estate bill that should have been mailed to your mortgage company, please forward the bill to your mortgage company. The County Treasurer has no authority to make assessments or adjustments. If you feel there is an assessment error, please direct your inquiry to the Commissioner of the Revenue.
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Vehicle decal fees are as follows:
| Vehicle Type |
|
Cost |
| Cars and Trucks |
|
$25 |
| Motorcycles |
|
$20 |
| Trailers |
Gross Weight |
|
| |
1001 - 1500 lbs. |
$6.50 |
| |
1501 - 4000 |
$18.50 |
| |
4001 - up* |
$23.50 |
*If the trailer has permanent state license plates and a gross weight of 4001 lbs. or more, a permanent county decal may be purchased for $50.
Vehicles registered with a Disabled Veteran or National Guard license plates may be eligible for reduced rates; however, proof of plate type may be required. [top of page]
Ten percent (10%) is assessed the day after the due date for all taxes. Interest accrues at a rate of 10% annually on unpaid tax bills. Failure to receive a tax bill does not relieve the penalty and interest charges that will be applied to all past due bills. [top of page]
A six percent (6%) penalty is applied each month thereafter on any unpaid balance up to 30%. Interest accrues daily until the balance is paid. After December 31, any unpaid balance(s) will be forwarded to the Virginia Department of Taxation for collection. [top of page]
Virginia Department of Taxation
1-804-367-8031
www.tax.virginia.gov
May 1: Voucher 1
June 15: Voucher 2
September 15: Voucher 3
January 15: Voucher 4
The first voucher must be filed with the Commissioner of the Revenue and all subsequent vouchers are to be mailed to the Treasurer.
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- Pay by mail: address all correspondence to: TREASURER PO BOX 106 BUCKINGHAM VIRGINIA 23921.
- Pay in person: Pay at the Treasurer's Office by check, money order, cash, or credit / debit card. The office is located at 13360 West James Anderson Highway in the County Administration Office.
- Drop off: Use the drop box in front of the County Administration Building. No stamp is needed for this correspondence.
- Pay by telephone: Pay tax bills in the comfort of your own home! Phone 434.969.4744 and have your debit or credit card ready with your tax bill. We accept VISA and MASTERCARD. [top of page]
The existing eligibility qualifications, in general include: 65 years of older, or permanently disabled; must have been a Buckingham County resident for at least five years; total combined annual income not exceeding $35,000; net financial worth, excluding the value of the dwelling and land (no more than ten acres) shall not exceed $80,000. Taxpayers seeking assistance must file an application with the Commissioner of the Revenue between January 1st and April 1st of each year for which relief is sought. For further information or assistance, please contact the Commissioner of the Revenue.
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The Personal Property Tax Relief Act (PPTRA) of 1998 provides tax relief for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight less than 7,501 pounds. To qualify, a vehicle must be owned by an individual or leased by an individual under a contract requiring the individuals to pay the personal property tax; and be used less than 50% for business purposes. Motor homes, trailers, and farm use vehicles do not qualify for tax relief.
Does your vehicle qualify for Car Tax Relief???
If you can answer YES to any of the following questions, you motor vehicle is considered by State Law to have a business use and does NOT QUALIFY for the Car Tax Relief:
1. Is more than 50% of mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?
2. Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
3. Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
4. Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
Relief under the PPTRA is based on the local tax rate in effect on August 1, 1997. The tax rate at the time was $3.30 per $100 of assessed value. In 2000, the Board of Supervisors adopted a new tax rate of $4.05 per $100 of assessed value. This $.75 increase was not included under the PPTRA, and will not be paid by the Commonwealth of Virginia, and must be paid in full by the taxpayer. UNDER THE REVISED PPTRA, THE STATE WILL PAY 48% ON THE FIRST $20,000 OF VALUE OF A QUALIFYING VEHICLE, AND THE TAXPAYER WILL PAY THE REMINANIG 52% PLUS 100% OF THE TAX FOR ANY VALUE EXCEEDING $20,000.
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