Government

Commissioner of the Revenue

2024 General Reassessment: Professional appraisers are currently inspecting and photographing each of the approximately 9,200 parcels in Clarke, including those in the incorporated towns of Berryville and Boyce. The purpose of the reassessment is to reflect 100 percent fair market value as required by the Code of Virginia and obtain uniformity in order to assure properties of similar type and value carry similar assessments. Read more here. 

 

Commissioner of the Revenue assesses real, individual, and business personal property taxes; prorates personal property taxes on motor vehicles and trailers; issues county business licenses; administers special taxes on lodging; and administers the county’s real estate tax relief program. The Commissioner of Revenue assesses taxable values, and the Treasurer’s Office collects payments. The Commissioner is an elected position.

Find more tax-related information and forms using the links at left. If using a smartphone, jump to subpage.

Scroll to bottom of this page for more information, including current tax rates.

The Commissioner of the Revenue office is in the Berryville-Clarke County Government Center (first floor) at 101 Chalmers Ct. in Berryville, Va.

Hours
8:30 a.m. to 4:30 p.m. Monday through Friday


Donna Peake
Commissioner of the Revenue
(540) 955-5108
(540) 955-5179 (fax)
dpeake@clarkecounty.gov

Sue Braithwaite
Deputy III
(540) 955-5108
sbraithwaite@clarkecounty.gov

Jaime Clark
Deputy II
(540) 955-5108
jclark@clarkecounty.gov

Jenna Peacock
Deputy II
(540) 955-6316
jpeacock@clarkecounty.gov

 

 

To register a vehicle in Clarke County (or remove it from county records), the owner must first go to a Virginia Department of Motor Vehicles office and change the address and “garage jurisdiction.” This can also be done online. The vehicle owner should review the registration to make sure it says Clarke County, Berryville, or Boyce. Once a vehicle is reported to the DMV, the DMV notifies Clarke County’s Commissioner of the Revenue, and records are updated. Vehicle owners also need to notify the DMV if they move out of Clarke County. 

Find detailed property assessment data. Clarke County has partnered with a Computer-Aided Mass Appraisal (CAMA) provider so residents and business owners can easily find detailed assessment data 24/7 rather than contact the Commissioner of the Revenue office. Go to clarke.cama.concisesystems.com, read the terms, click “Agree,” and proceed. You do not need to create a login name or password.

Transient Occupancy tax is collected by businesses that offer overnight accommodations for guests whose stays are less than 30 days in duration. The tax is applicable in Boyce and unincorporated areas of Clarke County. The tax amount is 5 percent of the lodging bill, or 5 percent of the lodging and meal bill if it is levied in one amount. The business owner is entitled to a 3 percent commission of the transient tax collected. The Transient Occupancy form must be submitted each month. (Note: Town of Berryville has its own Transient Occupancy tax.)

State law requires Clarke County to conduct reassessments of all properties at least every six years. Clarke generally reassesses every four years. Wampler-Eanes Appraisal Group, LTD., conducted reassessments in 2019. Wampler-Eanes provided information to real property owners during this process, and assessed values went into effect in 2020 and after a public hearing process. Current detailed assessment information for all Real Estate in Clarke County can be found here.

See the Real Estate page for more information.

 

2024 Tax Rates

  • Real Estate: $0.60 per $100 value
  • Personal Property: $4.496 per $100 value
  • Personal Property of qualified Fire & Rescue vehicles: $2.248 per $100 value
  • Business Equipment: $4.496 per $100 value
  • Machinery & Tools: $1.25 per $100 value
  • Farm Equipment: $4.496 per $100 value (Local factor equals 25 percent.)
  • Mobile Homes: $0.60 per $100 value (assessed as personal property, but taxed at Real Estate rates)
  • Business License fee is $30 (Renewals due by March 1 each year; after March 1 add $10 penalty ($40 total fee). New businesses must obtain licenses within 30 days of opening. 
  • Transient Occupancy Tax: 5 percent of net rentals
  • Food & Beverage Tax: 4 percent of taxable sales; seller discount is 5 percent if paid by the 20th

Important Dates

  • Feb. 1: Vehicle High Mileage forms due 
  • Feb. 15: Business or Farm Personal Property Return forms due
  • Feb. 15: Machinery & Tools property forms due
  • March 1: Business License renewals due (also due 30 days after a new business opens)
  • April 1: Tax Relief for Elderly and/or Disabled Application forms due
  • June 5: County Real Estate and Personal Property Tax (first half) due to Treasurer’s Office
  • Nov. 1: Land Use Application forms due
  • Dec. 5: County Real Estate & Personal Property Tax (second half) due to Treasurer’s Office
  • Dec. 31: Absolute last day to file Land-Use Application

More Information