Delores W. Smith, CPA, MGT
206 E. Main St.
Rms. 240, 241 & 243
PO Box 1308
Wise VA 24293
Fax (276) 328-4570
Mon - Fri
8:30 AM - 5:00 PM
Real Estate Taxes
Code of Virginia, 1950, as amended, provides for the assessment
and collection of real estate taxes based on fair market
value established by the governing body each year.
Bills are mailed twice a year to the property owner on record
as of January 1, with payment due to the county on or by
May 15 and October 15 of each year.
payment penalty of 10% is added on May 16 and October 16
with interest added beginning June 1 and November 1, respectively.
Any payment postmarked on or before the May 15 or October
15 deadline will be accepted without penalty.
to receive a tax bill will not relieve the penalty and interest
charge that will be applied to all past due bills.
If there is a change of ownership, billing address or any
other change pertaining to your taxes, please notify the
Treasurer's Office and/or the Commissioner
of the Revenue.
Company requests have been sent to them (if noted on your
tax ticket), otherwise the taxpayer has the responsibility
to forward the bill to them.
County currently reassesses real estate every 6 years.
The last reassessment is effective as of January 1, 2010.
real estate tax rate is set in the spring, during budget
deliberations by the Board of
Supervisors. For 2013, the rate is $0.57 per $100
of assessed value.
can view current real estate assessment information online