ALBEMARLE COUNTY
TAX AND OTHER DUE DATES
Personal Property - Due June 5 and December 5. First Installment bills are mailed in May; second installment bills are mailed in October. Value as of January 1.
Real Estate Property Taxes -Due June 5 and December 5. First Installment bills are mailed in May; second installment bills are mailed in October.
Land Use - Applications must be filed no later than November 1 of the year prior to the tax year for which reduced taxation is sought.
Tax Relief for the Elderly and Totally Disabled - Applications may be filed no later than April 1 for individuals who have previously received tax relief. First time filers must submit applications before November 1.
Business License - The license year begins January 1 and ends December 31. A business license application must be filed by March 1 of each year. Payment of the amount due may be remitted with the business license application. If payment is not remitted with the application, a bill will be mailed in early May. Payments are due no later than June 15. A new business must obtain a license within thirty days of the day it begins business in Albemarle County.
Business Personal Property - Due June 5 and December 5. The assessment for the bill due June 5 will be based on one-half of the prior year final assessment unless a business personal property statement is received by March 1. If the statement is received after March 1, any necessary assessment adjustments will be made to the December 5 bill.
Food and Beverage Tax - The Food and Beverage tax is collected on a monthly basis. Payment is due to the County of Albemarle no later than the 20th day of the following month. Payment booklets may be obtained from the Business License department in the County Office Building. There is a 3% discount for those who make payments by the 20th of each month.
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