Tax Rates & Due Dates

This page provides an overview of the City of Buena Vista’s current tax rates and associated due dates. These rates are established annually and apply to real estate, personal property, business-related taxes, and other local revenues.

Tax bills are issued in advance of each due date. If a due date falls on a weekend or holiday, payments will be accepted on the next business day without penalty.

For certain taxes and licenses, additional requirements may apply. For example, vehicle decals are issued annually between February 1 and March 1, and all delinquent personal property taxes must be paid in full prior to purchase. Business-related taxes, such as Machinery & Tools and Meals & Lodging, may also include additional guidelines or calculation methods. Please refer to the applicable pages for more detailed information.

Personal Property:

• Rate: $5.85 / $100.00
• Due Dates: June 5th (First Half), December 5th (Second Half)

Real Estate:

• Rate: $0.98 / $100.00
• Due Dates: December 5th (First Half), June 5th (Second Half)

Machinery and Tools:

• Year 0-10: $4.25 per $100 (taxed at 20% of purchase price for a nominal rate of $0.85)
• Year 11-20: $4.25 per $100 (taxed at 15% of purchase price for a nominal rate of $0.6375)
• Year 21-30: $4.25 per $100 (taxed at 10% of purchase price for a nominal rate of $0.425)

*Visit “Machinery and Tools” under the “Business License” page for more information

Meals and Lodging:

6% of sales

*Visit “Meals and Lodging Tax” for more information

Late Payments

Late or Delinquent Taxes

Taxpayers have a duty to know due dates and pay on time. Tax payments not received or postmarked by the due date are considered delinquent. 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.

Questions?

For questions about your bills, contact the Commissioner of Revenue’s office:
Ashton Beverley, Commissioner of the Revenue
(540) 261-8611
ashton.beverley@buenavistava.gov

For questions about how to pay, contact the Treasurer’s office:
Amarilis “Amy” Hudson, Treasurer
540-261-8620
treasurer@buenavistava.gov