Property tax in Patrick County, Virginia
In Patrick County, the property tax bill comes from the Patrick County Treasurer's Office. The 2026 bill is paid in 2 installments, and the next one is due December 7, 2026. You can look up and pay the bill on the county's own payment page. Taken from Patrick County's own pages, checked September 23, 2026.
The median property tax bill in Patrick County, Virginia is $845 a year, which is about 0.55% of the county's median home value of $153,400. That effective rate is lower than the typical Virginia county (0.6%) and lower than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Who sends the property tax bill in Patrick County, and how do you pay it?
The bill comes from the Patrick County Treasurer's Office. The value it is based on is set by a separate office, the Patrick County Commissioner of the Revenue, which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
The Commissioner of the Revenue values new construction between reassessments, a contracted firm is doing the 2027 general reassessment, and the Treasurer collects the tax. Online and phone payments go through the county's card processor, ACI Payments, which charges a fee; card payments at the Treasurer's Office carry a 3% fee and the cardholder must be present. Homes inside the Town of Stuart also owe a town real estate tax of 17.2 cents per $100, which the town says is due December 31.
When are property taxes due in Patrick County?
For the 2026 bill, Patrick County splits the bill into 2 payments, the first due June 5, 2026 and the last December 7, 2026. The next one due is the second half, on December 7, 2026. A 10% penalty is added to an unpaid half the day after its due date (June 6 and December 8 in 2026). Interest of 10% a year starts to run on the unpaid tax and penalty 26 days after each due date.
| Payment | Due | Note |
|---|---|---|
| First half | June 5, 2026 (passed) | One statement with two payment stubs is mailed for each parcel, and no reminder notice is sent. The whole year may be paid by June 5 by sending both stubs. |
| Second half | December 7, 2026 | The usual second-half due date is December 5. The county says that when June 5 or December 5 falls on a weekend, taxes are accepted without penalty on the following Monday, and it printed December 7, 2026 as this year's date because December 5, 2026 is a Saturday. |
From Patrick County's published schedule, checked September 23, 2026. If a date falls on a weekend or holiday, the county's own rules on the next business day apply.
Estimate the property tax on a home in Patrick County
Enter a home's market value for a ballpark at Patrick County's average effective rate of 0.55% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $844 / year
Property tax in Patrick County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $845 |
| Median home value | $153,400 |
| Effective tax rate | 0.55% |
| Typical Virginia county rate | 0.6% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Patrick County compare in Virginia?
Among Virginia's 133 counties, Patrick County has the 92nd highest effective property-tax rate: 91 rank higher and 41 rank lower. That is on the lower side for Virginia. Nationally, it ranks 2473rd of 3135 US counties by effective rate. See every Virginia county ranked.
How much do homeowners in Patrick County actually pay?
The median is only the middle bill. Across Patrick County's 5,985 owner-occupied homes, 5.6% pay $3,000 or more a year in property tax, 12.4% pay at least $2,000, and 46.4% pay under $800. Another 1.6% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 2,776 | 46.4% |
| $800 to $1,499 | 1,755 | 29.3% |
| $1,500 to $1,999 | 622 | 10.4% |
| $2,000 to $2,999 | 405 | 6.8% |
| $3,000 or more | 333 | 5.6% |
| No property tax paid | 94 | 1.6% |
Owners with a mortgage pay a median of $885 and owners without one pay $812. That is within 10% either way, so in Patrick County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Patrick County property tax bill compare with local incomes?
The median property tax bill of $845 is about 1.3% of the median income of Patrick County homeowner households, $64,986 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 76.9% of Patrick County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Patrick County?
Yes. The median bill went from $712 in 2015-2019 to $845 in 2020-2024, a 18.7% rise. Over the same span the median home value moved 27.8%, from $120,000 to $153,400. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Patrick County
Patrick County borders 6 counties, 2 of them across the state line.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Stokes County, NC | 0.6% | $1,179 | $196,700 |
| Surry County, NC | 0.6% | $1,071 | $177,600 |
| Floyd County, VA | 0.55% | $1,245 | $225,400 |
| Patrick County, VA (this county) | 0.55% | $845 | $153,400 |
| Carroll County, VA | 0.53% | $834 | $156,500 |
| Franklin County, VA | 0.5% | $1,196 | $240,400 |
| Henry County, VA | 0.47% | $637 | $134,800 |
How is a home assessed in Patrick County?
Virginia assesses homes at 100% of market value in every county, Patrick County included. How Virginia assesses and reappraises homes.
Is there a homestead exemption in Patrick County?
No. Virginia has no general homestead exemption; relief is limited to the elderly and disabled, disabled veterans, and surviving spouses of service members and first responders killed in the line of duty. That is the Virginia rule, and it applies in Patrick County. Virginia's exemptions and relief programs in full.
On top of the Virginia programs, Patrick County runs its own:
- Elderly and Handicapped Real Estate Tax Relief: For an owner who is 65 or older, or 100% disabled, on December 31 of the prior year, who owns the home on January 1 and lives in it as their only dwelling, with household gross income of $32,000 or less and net worth of $100,000 or less (not counting up to $100,000 of the value of the home and one acre), and who has paid all prior real estate taxes: the county exempts up to $500 of the tax on the home and one acre. A new application is required every year. Apply by March 1 (applications are accepted from January 2).
How to appeal your Patrick County property assessment
In Patrick County you appeal to the The reassessment firm's staff assessors (informal review), then the Patrick County Board of Equalization, then the Circuit Court of Patrick County. The deadline: Patrick County reassesses every six years, and the next general reassessment takes effect January 1, 2027. Notices are expected in fall 2026; each notice gives the window for an informal review and the hearing dates, and the county has not yet published them. Outside that process, Virginia law lets an owner apply to the Circuit Court within three years from the last day of the tax year the assessment is for, or within one year from the date of the assessment, whichever is later. How to file. Checked September 23, 2026 against state law, because Patrick County does not restate them on its own pages.
How Virginia's appeal process works, including the next level if the first one turns you down.
Virginia rules from primary state sources, reviewed September 7, 2026; sources on the Virginia page.
Work out your own numbers
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How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Patrick County's tax rate to hand.
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Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
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Virginia income tax
Brackets, standard deduction and what Virginia actually taxes.
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Sales tax in Patrick County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Patrick County, Virginia: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.