Tax Rates and Relief Rates

Taxes 

The City Council of Buena Vista sets the tax rates for personal property and real estate taxes. This process takes place when the City is preparing the total budget for the upcoming fiscal year and is normally completed in May. 

How to Pay 

Payment may be made by cash, check, or money order to the Treasurer’s office, located at the Buena Vista municipal building, 2039 Sycamore Ave., Buena Vista, VA 24416, by:  

• Mail 

• In person 

• Drop box at the back of the building 

For questions about your bills, contact the Commissioner of Revenue’s office: CONTACT 

For questions about how to pay, contact the Treasurer’s office: CONTACT 

Tax Rates & Due Dates 

City Decals must be renewed each year. They go on sale from February 1^st – March 1^st.  

Personal Property:  

Rate – $5.85 / $100.00  

Due Dates – June 5^th (First Half), December 5^th (Second Half)  

Real Estate:  

Rate – $1.27 / $100.00  

Due Dates – December 5^th (First Half), June 5^th (Second Half)  

*If a tax due date falls on a weekend or holiday, the due date is the next business day. 

Late or Delinquent Taxes 

Real estate tax payments not received or postmarked by the due date are considered  

Taxpayers have a duty to know due dates and pay on time. If no bill is received that duty includes contacting the taxing authority prior to the due date and paying on time (1981-82 Report of the Atty. Gen. 393, March 25, 1982). 

Late Payment Penalty and Interest: 
The late payment penalty is 10% of the unpaid balance if payment is received after the due date. 

Interest, at the annual rate of 10%, begins to accrue on the remaining unpaid taxes excluding the Commonwealth’s share of personal property taxes.  

Penalty and interest cannot be waived : 

• because the taxpayer did not know the deadline or misread the deadline on the tax bill (1987-99 Report of the Atty. Gen. 559, Augusta 22, 1988); 

• because the taxpayer did not receive a bill (1970-71 Report of the Atty. Gen. 373, March 31, 1971); 

• because the bill was mailed to the wrong address (1981-82 Report of the Atty. Gen. 393, March 25, 1982); 

• because the bill was incorrect (1986-87 Report of the Atty. Gen. 321, July 31, 1986); or 

• because the taxpayer received erroneous information from City staff, whether in person or over the phone (1981-82 Report of the Atty. Gen 350, May 13 1982). 

Late payment penalty and interest may be waived: 

• if the lateness was due to a medically determinable physical or mental impairment on the due date, provided payment is made within 30 days of the due date; or 

• if the Commissioner abates the underlying tax or certifies that the taxpayer was not assessed in a timely manner due to a clerical error by the Commissioner’s staff or if the late payment was due solely to the fault of the Treasurer or Commissioner of Revenue. 

If you are unable to pay your taxes in full by the specified deadline due to financial difficulties, you may make payment arrangements with the Treasurer’s Office. Please contact the Treasurer’s Office for further information about setting up a payment arrangement. 

Please note that making a payment arrangement does not relieve the penalty for late payment, nor does it stop the accrual of interest on the account in question. 

For questions about your bills, contact the Commissioner of Revenue’s office:

Ashton Dorton
Commissioner of the Revenue
Phone: 540-261-8611
Email: adorton@bvcity.org

For questions about how to pay, contact the Treasurer’s office:

Amarilis M. Hudson, Treasurer

2039 Sycamore Ave. Buena Vista, VA 24416

Phone: (540) 261-8620

Fax: (540) 261-8618

Personal Property Tax and Exemptions 

Personal Property Taxes are due every year on June 5^th (first half) and December 5^th (second half). 

If this date falls on a weekend, the deadline is extended to the following Monday. Personal property tax payments not received or postmarked by the due date are considered delinquent.  

Find out more about how to pay your taxes, the late payment policy, delinquent taxes and collection methods.

Personal Property Statements 

Ways to return your statements: 

• MAIL 

• DROP BOX (DRIVE THRU) 

• SCAN & EMAIL 

PERSONAL PROPERTY STATEMENTS – DUE MAY 1 

Personal property statements are due on May 1st of every year. The statements typically are mailed in March and give you a good opportunity to correct any changes to your property (new purchases, vehicles sold, etc). 

Real estate taxes are traditionally due on June 5th and December 5th. 

The extended due date for first half of real estate taxes is June 21, 2024. 

Real estate taxes are due in equal installments on June 5th and December 5th of each year. If the deadline falls on the weekend, the due date is extended to the following Monday. You can pay your annual tax amount in June. 

Real estate taxes are assessed as of January 1. 

Find out more about how to pay your taxes, the late payment policy, delinquent taxes and collection. [links] 

Mortgage Companies and your Tax Bill 

• Citizens who maintain an escrow account with a mortgage company will not receive a copy of their real estate tax bill if their mortgage company has requested the bill on time.  If you maintain an escrow, and you received your bill, please contact your mortgage company and let them know that you received it. Then forward the bill to them for payment. 

• Please keep in mind that the payment of your real estate taxes by a mortgage company is a private arrangement between you and your mortgage company. The City cannot legally intercede in this relationship. It is therefore the citizen’s responsibility to ensure that the mortgage information on his/her account is current and correct and to follow up with his/her mortgage company to ensure that payment is made in a timely manner. 

• Please be aware that if a supplemental bill has been assessed on your property, the City will send that bill to the homeowner. The homeowner has the option of forwarding that bill to the mortgage company or they may pay it themselves. 

• Please notify the Treasurer’s office if there is a change with your mortgage company so we can update your account accordingly and ensure you receive a tax bill. 
   
   

Real Estate Assessment Process 

The last reassessment went into effect on January 1, 2024. These values will remain in effect until the next reassessment is completed, usually every four to six years based on vote of the Board of Supervisors. 

Virginia Code §58.1-3252 requires that all counties with a population of 50,000 or more shall have a general reassessment of real property every four years unless otherwise decided by the board of supervisors.  

Our goal is to make all assessments fair, equitable, and at 100% fair market value. 

All real property in Buena Vista is subject to taxation except properties that are: 

• specifically exempt under Article X § 6 of the Constitution of Virginia; or 

• property classified or designated as exempt under Section 58.1-3600 of the Code of Virginia; 

• property owned by the City, State or Federal governments; and 

• property used for religious, charitable, educational, cultural or recreational uses which are considered non-taxable. Properties may also be subject to exemption by county designation.  

Tax Relief 

Buena Vista welcomes eligible applicants to participate in our tax relief programs for real estate and personal property.  See below or more information on our Tax Relief Program for the Elderly and Disabled and the Disabled Veteran’s Real Estate Tax Exemption.  

Please call or visit the Commissioner’s office to learn more about eligibility and to start an application.  

Tax Relief for the Elderly & Disabled 

Tax Relief for the Elderly and Disabled is authorized under the Code of Virginia §58.1-3210. 
 
To qualify for tax relief – real estate shall be owned by, and be occupied as the sole dwelling of anyone sixty five years of age; or anyone found to be permanently and totally disabled. Applicants must meet the following criteria: 

• Title to the Property for which an exemption is claimed must be held or partially held on January 1 of the taxable year by the persons claiming the exemption. 

• Applicant must be at least 65 years of age or permanently disabled prior to January 1 of the tax year. 

• Anyone applying for relief as permanently and totally disabled must provide documentation from the Social Security Administration or Veteran’s Administration or the Railroad Retirement Board that the person has been certified as being permanently and totally disabled. If person is not eligible for certification by any of these agencies, this application must be accompanied by a sworn affidavit by two medical doctors licensed to practice medicine in the Commonwealth of Virginia, to the effect that the person is permanently and totally disabled.  

• Gross Combined Income of applicant(s) during the year immediately preceding the taxable year from all sources of the owners and the spouse of the owner of the dwelling living therein, and of the owners’ relatives living in the dwelling, shall not exceed $30,000. Gross combined income shall include all income for: 

• The Combined Net Financial worth of the owner as of December 31 of the year immediately preceding the taxable year shall not exceed $65,000. 

• Application for exemption must be filed between October 1 and November 15 of each year in the Commissioner of the Revenue’s Office 

•  

Real Estate Tax Exemption for Disabled Veterans 

A Disabled Veteran may qualify for an exemption from Real Estate Tax if the following criteria is met: 

• Real Estate must be owned or jointly owned with spouse by the veteran  

• The Real Estate must be occupied by the veteran as his primary place of residence  

• The veteran must have been rated by the U S Department of Veteran Affairs or its successor agency to have a 100% service-connected, permanent and total disability 

The surviving spouse of an eligible veteran may also qualify if the following criteria is met: 

• The death of the veteran occurs after January 1, 2011 

• The surviving spouse does not remarry  

•  The surviving spouse continues to occupy the real estate as their primary place of residence 

For further information, call or visit the Commissioner of the Revenue’s office. 

Personal Property Tax Exemption for Disabled Veterans 

The Constitution of Virginia [Article X, Section 6(a)(8)] and Virginia Code §58.1-3668 was amended effective January 1, 2021, to establish an exemption from local property taxes for one (1) vehicle used by or for a 100% service-connected, totally and permanently disabled veteran.   

Qualified veterans of the Armed Forces or Virginia National Guard who meet the following may apply for personal property tax exemption for disabled veterans for one (1) vehicle: 

• Veteran must have a properly documented rating of 100% service-connected, total and permanent disability.  

• The motor vehicle (car or truck) must be owned by the veteran and/or spouse and used primarily by or for the veteran. Leased vehicles do not qualify.  

To receive the exemption, complete the Personal Property Tax Exemption for Disabled Veterans application and provide the supporting documentation from the Department of Veterans Affairs. You can request a statement from the Department of Veterans Affairs confirming a 100% service-connected disability by submitting a Department of Veterans Affairs Form 21-4138.  

Submit the application and supporting documents to:  

CONTACT INFO 

State and Federal Taxes 

Virginia State Income Tax 

Did you know that the Buena Vista’s Commissioner of the Revenue’s office provides Virginia income tax assistance and tax return preparation for City residents free of charge? 

If you need assistance filing your Virginia state income tax returns or if you are filing your state taxes using paper forms, we encourage you to let us help you file. We can help file it correctly, so your refund will not be delayed and so that, if there is an issue, we can help resolve it.  

The filing deadline for Virginia income tax returns is May 1.  

• You must provide a complete copy of your finalized federal income tax return along with all W2’s and or 1099’s you received.  

• Make your check payable to:    Buena Vista Treasurer 

• Virginia Tax Refund - Choose how to receive your tax refunds: 

• Direct Deposit (refund is deposited directly into your bank account) 

• Check 

•  Tax forms can be downloaded from the Virginia Department of Taxation or the Internal Revenue Service. 

Late or Unpaid Taxes  

• Taxes that remain unpaid after the deadline of May 1st are subject to a 6% penalty to be applied each month or part month up to 30% on the unpaid balance, plus any accrued interest. Penalty and interest rates are established by the Virginia Department of Taxation. 

• Income taxes for the current year that remain uncollected as of December 31st are turned over to the state and further collections actions are taken by the state. 

Virginia Estimated Taxes  

The Commissioner of the Revenue is responsible for receiving and processing the initial estimated tax payment for Buena Vista residents. For more information about who should file estimated taxes and the process, visit https://www.tax.virginia.gov/individual-estimated-tax-payments. 

The filing deadline for the first estimated income tax payment is May 1. Form 760ES Voucher 1 and payment made payable to the Treasurer’s office. 

The remaining estimated payments are due June 15, September 15 and January 15 

All payments may be made to the Buena Vista Treasurer’s office located at the Buena Vista municipal building, 2039 Sycamore Ave., Buena Vista, VA 24416, by:  

• Mail 

• In person 

• Drop box at the back of the building 

Note:  All checks should be made payable to the City of Buena Vista.