Frequently Asked Questions

The Constitution of Virginia delegates the authority to assess taxes to the Commissioner of the Revenue and the authority to collect taxes to the Treasurer. This division of responsibility facilitates necessary internal control checks and balances.

Madison County continues to look for improved methods of obtaining tax payments and providing additional information to the public regarding account status, assessments and payments. We strive to ensure professional, courteous and expedient customer service.

If you have any questions, please contact at smurray@madisonco.virginia.gov.

Frequently Asked Questions:

What is the Real Estate Tax rate, and when are these taxes due?
The current real estate tax rate is .70/$100. The yearly tax is spilt into halves, with the first half due June 5th, and the second half due December 5th. There is a 10% penalty assessed the day after the due date. There is also a 10% per annum interest assessed the day after the due date. Failure to receive a tax bill does not relieve you of the penalty and interest charge applied to past due bills.
 

Does my real estate property qualify for Land Use?
Madison County has a land use program for land being used for farming and agriculture. The forms for this program are in the Commissioner of the Revenue’s office and are due by November 1st. Please contact their office at 540-948-4421.


Is there a tax relief program for the elderly or disabled?
The tax relief for the elderly and disabled is based on the income and net worth of the household income. You must be 100% disabled or 65 and over. Forms must be filed with the Commissioner of the Revenue’s office between January 1st and April 1st of every year. Contact them at 540-948-4421.


What is the tax relief program for Veterans?
Veteran’s tax relief on real estate property is based on a service related disability. Please contact the Commissioner of the Revenue for more information at 540-948-4421.


What are the Personal Property tax rates and when are these taxes due?
The Tangible and Business personal property tax rates are $3.60/$100; Machinery and Tools is $1.67/$100;  Mobile Homes are .68/$100; Business PIP is $3.10/$100; Merchant's Capital is $.86/$100. These taxes are due once a year on December 5th. The assessment is based on what you owned as of January 1st. There is a 10% penalty assessed the day after the due date. There is also a 10% per annum interest assessed the day after the due date. Failure to receive a tax bill does not relieve you of the penalty and interest charge applied to past due bills.

Who do I contact if my personal property assessment is incorrect?
The Commissioner of the Revenue assess’ personal property taxes for the Treasurer’s office. If you feel that your assessment is too high or you have a vehicle, boat, trailer, etc. that you did not own on January 1st, please contact them at 540-948-4421.


What do I do if I no longer own a vehicle that is on my tax ticket?
Taxes are based on ownership as of January 1st. If you did not own the vehicle on January 1st, please contact the Commissioner of the Revenue’s office at 540-948-4421. Also, if you trade, sell, or junk a vehicle, make sure that DMV has the information as to when the vehicle was taken out of your name. Trading a vehicle does not guarantee that the vehicle has been removed from your records at DMV. Vehicles will stay in your name at DMV until the title is recorded in a new owner’s name.


What is the Personal Property Tax Relief Act?
The Personal Property Tax Relief Act (PPTRA) of 1998 provides tax relief for any passenger car, motorcycle, pickup or panel truck having a registered gross weight of less than 10,001 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. In 2006, the Commonwealth of Virginia capped its payment to localities. Each year Madison County is required to recalculate the tax relief percentage based on the state cap and the growth in the number value of vehicles located in the county.

Under the PPTRA, for 2018, the state will pay 34.07% of the tax at the $3.60 rate on the first $20,000 of value of a qualifying vehicle; your tax bill will be reduced by this applicable tax relief percentage. The taxpayer will pay the remaining 65.93% plus 100% of the $3.60 rate over $20,000 assessed value.


Can I make payments on my taxes?
See https://www.paypal.com/us/webapps/mpp/billmelater-productoverview for details on PayPal Credit, a service offered by PayPal.


Does Madison County accept pre-payments for taxes?
Yes. You may pay ahead at any time. We will apply your payments to the current taxes owed.


What information do I need to purchase a dog license and how much do they cost?
You will need to mail or bring in your original Rabies Vaccination Certificate. Beginning on November 1, 2018, Madison County Lifetime Dog tags go on sale and can only be purchased in the Treasurer’s office.  

All lifetime dog tags are $10.00 per tag and duplicate tags are $2.00 per tag.  

What methods are available to pay taxes?

Taxes may be paid in our office located at 414 North Main Street. We accept cash, check, money order, and cashier’s check. There is a drop box located at the Administration Building 414 North Main Street. Please do not put cash in the drop box. You may also pay online. Please click the Search and pay taxes button. Telephone payments may be placed at 1-800-272-9829 using the Madison County Jurisdiction Code 6242.  

Could my property be sold for delinquent taxes?
Yes. Any property that is 2 years and back, may be placed on our Summons and/or Judicial list. Once a property is placed on a Judicial Sale list, the property must be paid in full in order to stop the sale. You have until the day of sale to redeem property. All sales are conducted and sold at auction.


Does Madison County have a Meals and Lodging Tax?
Yes. Please contact the Commissioner of the Revenue at 540-948-4421, for the forms and the requirements for paying this tax each month.


Where do I file and pay my State Income Taxes?
You will file your taxes with the Commissioner of the Revenue. You may make payments to the Treasurer’s office after filing. If you file directly with Richmond via mail or automatic filing, you will need to send payment to the Commonwealth of Virginia


Where do I file and pay Estimated Income Taxes?
You will file Voucher 1 with the Commissioner of the Revenue. Vouchers 2, 3, and 4 will be filed with the Treasurer’s office. If you file Voucher 1 with Richmond, you must send the subsequent vouchers to Richmond.


How do I gain access to the Madison County Transfer Station?
 You may enter the landfill if you shwo your vehicle registration showing that you are a resident of Madison County or show verification of real estate owned in Madison County. The transfer station issues hang tags to display when entering site.