- Philosophy of Assessment: The constitution of Virginia requires that all property be assessed. Assessments are to be uniform (not necessarily identical) within the same class of property within the territorial limits of the jurisdiction having power to tax. Values vary according to the size, type of contruction and land involved with the property.
- Real Estate assessment information is available from our online mapping system You will need to know the physical address or Tax map# to search for your parcel(s) of interest. Don't forget to read the "Help" link below the search boxes if you cannot find the parcel you are looking for.
- Reassessments: Virgnia law requires that assessments reflect 100% of the current market value of the property. To maintain market value, the County holds a reassessment of all real property each four years. This reassessment is normally done by a private sector firm whose bid must be accepted by the governing body. Field work is begun after a study of market sales of Clarke County property and costs associated with new construction. The next reassessment will begin early in 2009, to be effective in calendar year 2010. Each property is visited and a "visitation card" is left on site. Property owners are notified of the new values after the reassessment is completed. Opportunity is provided for property owners to discuss the reassessment. Initially, the discussion is with the reassessment team. Following that, a board of equalization composed of county landowners is appointed by the circuit court to hear appeals. The circuit court can hear a final appeal. Please note that the property owner bears the burden to prove that the property assessment is substantially unequal with similar properties in the neighboring area.
- Assessment of New Contruction: The county assessor is responsible for the assessment of new construction between reassessments. A site visit is made after the certificate of occupancy is issued. A pro-rated assessment may be made for the first year of existence. Property owners are notified of the assessment. Assessments are made using the values in place for the current reassessment.
- Tax Relief Information for Elderly and Disabled: (Clarke County ordinance 165-33, et seq.). Applications are due by April 1 of the year in which the relief is sought. Requirements for eligibility are for one of the property owners to have reached the age of 65 in the year prior to the year for which the exemption is sought, to have a household income if less than $55,000 during the prior year and to have a net worth (not counting the value of the residence and one acre, of less than $250,000. The residence must be the primary residence of the applicant.
- Land Use Assessment Valuation: (Clarke County ordinance 165-40, et seq.) Initial applications must be made no later than November 1 (60 days prior) to the year for which the assessment is sought. They can be obtained by contacting our office using the information above. Requirements for eligibility are a minimum of five acres dedicated to land used for agricultural, horticultural and open space uses, and twenty acres dedicated to forest use. Further requirements are too lengthy to be covered in this space. A discussion of the remaining requirements should be conducted with one of the office staff, who can be contacted by using the information above.
- Exemptions for Rehabilitation of Historic Real Estate:
(Clarke County ordinance 169-59, et seq.) Ideally, this exemption should be discussed with the Commissioner or Assessor's Office, the Zoning Department and (if need be) the appropriate office in the towns of Berryville or Boyce, before the work is started. Once Zoning approval is gained, the Commissioner / Assessors office should be notified. Those seeking an exemptions should realize that notification should be made in advance of construction.