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.
The Commissioner of the Revenue office, located in the Berryville-Clarke County Government Center at 101 Chalmers Ct., in Berryville, is open 8:30 AM - 4:30 PM Monday through Friday. Contact Commissioner of the Revenue Donna Peake at (540) 955-5108 or firstname.lastname@example.org. Fax number is (540) 955-5179.
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 Berryville, Boyce, and unincorporated areas of Clarke County. The tax amount is 2 percent of the lodging bill, or 2 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.
State law requires Clarke County to conduct reassessments of all properties at least every six years. Clarke generally reassesses every four years. Current real property values reflect 2016 reassessed values. Wampler-Eanes Appraisal Group, LTD., began conducting reassessments in January 2019. Wampler-Eanes will provide information to real property owners during this process as it is available. Assessed values go into effect in 2020 and after a public hearing process. See Real Estate.
2019 Tax Rates
- Real Estate: $0.71 per $100 value
- Personal Property: $4.496 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: $0.71 per $100 value
- Business License fee is $30 (Renewals due by Jan. 31 each year; new businesses must obtain licenses within 30 days of opening.)
- Transient Occupancy Tax: 2 percent of net rentals
- January 15: Virginia Estimated Income Tax returns due
- January 31: Business License renewal forms due
- February 15: Business or Farm Personal Property Return forms due; Machinery & Tools property forms due; Vehicle High Mileage forms due
- April 15: Federal Income Tax returns due
- May 1: Tax Relief for Elderly and/or Disabled Application forms due; Virginia Income Tax returns due; Virginia Estimated Income Tax returns due (voucher 1)
- June 5: County Real Estate and Personal Property Tax due (first half).
- June 15: Virginia Estimated Income Tax returns due (voucher 2)
- September 15: Virginia Estimated Income Tax returns due (voucher 3)
- December 1: Land Use Application forms due
- December 5: County Real Estate & Personal Property Tax due (second half)