Taxes

PERSONAL PROPERTY TAXES

Personal Property Taxes are assessed on any vehicle, motorcycle, boat, trailer, camper, aircraft, motor home, or mobile home owned and registered as being garaged in Richmond County as of January 1^st of each tax year.  Personal Property Taxes are billed once a year with a December 5^th due date.

• Personal Property Registration Form – An ANNUAL filing is required on all personal property items located in Richmond County as of January 1^st of each tax year.  If you are the owner of a motor home, travel trailer/camper, boat or motorcycle, you must include the manufacturer’s name as well as the model name and/or model number.  Footage is required for a motor home, travel trailer/camper or boat.  Without this information we cannot properly assess these items, and a statutory assessment will be made.  The filing deadline is May 1^st.  Any returns filed after May 1^st are assessed a late filing fee of ten dollars ($10) or ten percent (10%) of the tax assessed, whichever is greater.
• Assessment Methodology – Individual property assessments are valued at 100% of the clean loan value using the January Edition of the J. D. Power pricing guides.  If no pricing guide is available or property is not listed in a pricing guide, a percentage of the owner's original cost is used for the initial tax assessment.  Subsequent years of assessments are assessed using a declining scale method. 
• Personal Property Tax Relief - PPTR (Car Tax Credit): Certain vehicles and motorcycles, that are used for personal use, are eligible for the Car Tax Credit under the Personal Property Tax Relief Act of 1998.  The credit is given on the first $20,000 in assessed value of a qualifying vehicle or motorcycle only.  The percentage of credit is determined annually by the Richmond County Board of Supervisors based on the number of qualifying vehicles and motorcycles.  Qualifications for this credit can be found here.
• Personal Property Tax Relief for Disabled Veterans - Certain disabled veterans may qualify for a discount on personal property taxes if certain disability guidelines are met.  These guidelines and application forms can be found here.  
• High Mileage Adjustment Request – Depending on the year and mileage of a vehicle, a value adjustment may be made if all qualifications are met.  Proof of mileage (oil change receipt, state inspection slip, repair bill or detailed mileage log) as of January 1^st must be submitted annually, no later than May 1^st, in order to be considered for this value adjustment.
• Tax Rates – Tax rates are set annually by the Richmond County Board of Supervisors.
• Billing and payment options – please contact the Richmond County Treasurer’s Office for information regarding your bill or payment options.
• Appeals - Appeal guidelines and application forms can be found here.

BUSINESS PERSONAL PROPERTY TAXES

Business Personal Property Taxes are assessed to business owners on all business vehicles, office equipment, computer equipment, farm equipment, small tools, fixtures, furniture, merchant’s capital, and manufacturing machinery & tools, located in Richmond County as of January 1^st of each year.  Business Personal Property Taxes are billed once a year with a December 5^th due date.

• Business Personal Property Registration Form – An ANNUAL filing is required on all business personal property items located in Richmond County as of January 1^st of each tax year.  Farmers and business owners are required to attach an itemized list of all equipment owned, including purchase date and cost.  Businesses that have merchant’s capital are required to furnish the amount of inventory on hand as of January 1^st of the current tax year. Without this information we cannot properly assess these items, and a statutory assessment will be made.  The filing deadline is May 1^st.  Any returns filed after May 1^st are assessed a late filing fee of ten dollars ($10) or ten percent (10%) of the tax assessed, whichever is greater.
• Assessment Methodology – Business equipment, small tools, fixtures, and furniture assessments are valued at 40% of the original cost for the initial tax assessment.  Subsequent years of assessments are assessed using a declining scale method.  Merchant’s Capital is assessed based on the following assessment ratio applied to the original inventory figure as reported by the business owner (pursuant to resolution made by the Richmond County Board of Supervisor’s meeting dated May 11, 1972):  first $25,000 of value taxed at 50%, second $25,000 value taxed at 30%, next $50,000 value taxed at 20%, and any value over $100,000 taxed at 10%.  Manufacturing machinery & tools is taxed at 100% of value as reported annually by the business owner.    
• Business Licenses – Only those businesses that conduct business within the Town of Warsaw Corporate Limits are required to obtain a business license for Richmond County.  Business licenses may be purchased through the Town of Warsaw office or by calling 804-333-3737. 
• Tax Rates – Tax rates are set annually by the Richmond County Board of Supervisors.
• Billing and payment options – please contact the Richmond County Treasurer’s Office for information regarding your bill or payment options.
• Appeals - Appeal guidelines and application forms can be found here.

REAL ESTATE TAXES

Real Estate Taxes are assessed on all land, buildings, and any other improvements attached to the land and completed as of January 1^st of each tax year.  Real Estate Taxes are billed once a year with a December 5^th due date. 

• Assessments – Pursuant to the Code of Virginia, all real estate assessments are valued at 100% of Fair Market Value based on recent property sales throughout the County.   Richmond County currently performs a General Reassessment of all parcels of land, including improvements, every four(4) to five (5) years.  The effective date of the last General Reassessment was January 1, 2024.  You can find updated online assessment and property card information here.
• Building Permits – A building permit is required before new contruction of any building, marine structure, or any other improvement that is attached to the land.  Building permits are obtained through the Richmond County Building Inspector or by calling 804-333-3415.
• Land Use Program – Richmond County offers a tax deferral program for land that meets certain acreage and usage criteria.  To view a copy of the Richmond County Land Use Ordinace, the current Land Use assessment rates, or to enroll in the Land Use Program, click here.
• Real Estate Tax Relief – Landowners and disabled veterans may qualify for a discount on real estate taxes, if certain age or disability guidelines are met.  These guidelines and application forms can be found here.
• Tax Rates – Tax rates are set annually by the Richmond County Board of Supervisors.
• Billing and payment options – please contact the Richmond County Treasurer’s Office for information regarding your bill or payment options.
• Appeals - Appeal guidelines and application forms can be found here.

VIRGINIA STATE INCOME TAXES

Richmond County Commissioner of the Revenue’s office will assist you in preparing and processing your Virginia State Income Tax Returns and Quarterly Estimated Payments.  Virginia State Tax Returns are due once a year with a May 1^st due date.  Quarterly Estimated Payments are due every quarter with a May 1^st, June 15^th, September 15^th, and January 15^th due date. PLEASE NOTE: RICHMOND COUNTY COMMISSIONER OF THE REVENUE CANNOT PROCESS INDIVIDUAL STATE TAX RETURNS THAT HAVE BEEN SUBMITTED ONLINE DIRECTLY WITH THE VIRGINIA DEPARTMENT OF TAXATION.

• Forms – Virginia Resident Individual Income Tax forms, Income Adjustment forms, and Quarterly Estimated Payment forms can be found here.
• Refund Returns – Virginia Income Tax Returns NOT SUBMITTED ONLINE, that are due a refund, are processed locally and submitted to the Virginia Department of Taxation electronically.  Direct deposits and refund checks come directly from the Virginia Department of Taxation.  Please allow six(6) to eight(8) weeks for refund processing.  To check the status of your refund, click here.
• Tax Due Returns –Virginia Income Tax Returns NOT SUBMITTED ONLINE, that require a payment, are processed locally and turned over to the Richmond County Treasurer.  Payments must be hand delivered or postmarked no later May 1^st to avoid late payment penalties.  Cash, checks, or money orders should be made payable to the Richmond County Treasurer. 
• Quarterly Estimated Payment – Individuals wishing to make Quarterly Estimated Virginia Tax payments are required to file and make a payment once every quarter.  Voucher 1 payments are processed by the Richmond County Commissioner of the Revenue.  Voucher 2-4 payments are processed by the Richmond County Treasurer.  All payments should be made payable to the Richmond County Treasurer. 
• Virginia Department of Taxation – For additional forms or information on other tax related items, please contact the Virginia Department of Taxation at 1-804-367-8031.