James City County Property Tax: Rates, Payment, and Relief

Property tax in James City County is charged at $0.83 per $100 of assessed value on real estate and $4.00 per $100 on most vehicles, with bills due twice a year on June 5 and December 5.¹ Miss either date and you face a 10% penalty plus 10% annual interest on the unpaid balance. The county reassessed all real property effective January 2026, so this year’s bills reflect updated market values.²

Current Rates by Property Type

The Board of Supervisors sets rates each year during the budget process. All rates below apply per $100 of assessed value:¹

Real estate: $0.83
Manufactured homes: $0.83
Automobiles, trucks, motorcycles, motor homes, and trailers: $4.00
Business personal property: $4.00
Airplanes: $4.00
Boats under five tons: $3.50
Boats five tons or more: $1.00

How to Estimate Your Bill

Divide the assessed value by 100, then multiply by the rate. A home assessed at $350,000 owes $2,905 in real estate tax for the year ($350,000 ÷ 100 × $0.83). A car valued at $25,000 would owe $1,000 before the state tax relief credit is applied ($25,000 ÷ 100 × $4.00).

Virginia law requires vehicles, boats, and aircraft to be valued using a recognized pricing guide; most localities use the NADA guide. If a model and year aren’t listed, the commissioner may instead use a percentage of the original purchase price, applied uniformly across the class.³

When and How to Pay

Both personal property and real estate taxes are due June 5 and December 5. If either date falls on a weekend or holiday, the deadline moves to the next business day.⁴

You can pay in several ways:⁵

In person at the Government Center or the Satellite Services office.
By drop box at the Government Center parking lot, at the front of the main office, or at the Satellite Office.
Online through the county’s ePayment system using a credit card, debit card, or electronic check. Convenience fees apply.
By phone at 855-329-4498.

Mailed checks must be postmarked by the due date and typically take three to five business days to clear. If you want a formal receipt, include a self-addressed stamped envelope with your payment.

What Happens If You Pay Late

James City County imposes a 10% penalty plus 10% annual interest beginning the day after the due date.¹ If the account is referred out, Virginia law lets the locality add attorney’s fees or collection agency costs of up to 20% of the delinquent amount.⁶

Unpaid real estate taxes become a lien on the property. If they remain delinquent on December 31 following the second anniversary of the due date, the locality may initiate a court proceeding to sell the property at public auction. The owner must receive written notice at least 30 days before the proceeding begins, and the sale must also be advertised in a local newspaper.⁷ You can stop the process at any point before the sale by paying all accumulated taxes, penalties, interest, attorney’s fees, and costs in full. Partial payments won’t halt the sale.

Relief That Can Lower Your Bill

Personal Property Tax Relief Act (PPTRA)

Virginia distributes a fixed $950 million statewide each year to offset personal property tax on qualifying vehicles, and each locality applies its share as a credit on tax bills.⁸ The credit applies only to the first $20,000 of a qualifying vehicle’s assessed value; any value above that is taxed at the full $4.00 rate. In James City County, the exact credit percentage is recalculated annually and shown as a line item on your bill, so you pay the net amount after relief is subtracted.¹ Active-duty military members receive a larger benefit: the state covers the full tax on the first $20,000 of value for qualifying leased vehicles.

Elderly and Disabled Exemption

Residents at least 65 years old, or with a total and permanent disability certified by the Social Security Administration, may qualify for a real estate tax exemption. Household income cannot exceed $75,000, and combined net worth (excluding the value of your home) must be $350,000 or less.⁹

Applications, with proof of income and assets, must be filed with the Commissioner of the Revenue between January 1 and June 1 each year. This is annual, not one-time. If you qualified last year, you still need to resubmit before June 1 to keep the exemption for the current year.⁹

Disabled Veteran Exemption

Veterans with a 100% service-connected, permanent, and total disability rating from the U.S. Department of Veterans Affairs are fully exempt from real property tax on their principal residence plus up to one acre of surrounding land.¹⁰ The rating must be permanent; a 100% rating still under review or scheduled for re-evaluation does not qualify. Surviving spouses keep the exemption as long as they do not remarry, and it follows them to a new principal residence.¹¹

To apply, file a Disabled Veterans Real Estate Exemption application with the Commissioner of the Revenue and include a copy of your VA Benefits Information Letter. A separate application covers the personal property tax exemption on one vehicle for qualifying disabled veterans.¹²

If You Think Your Assessment Is Too High

Start with a departmental review. Contact the Real Estate Assessment office and an appraiser will meet with you, inspect the property, confirm the recorded details, and compare your assessment against recent sales of similar properties. If they find a discrepancy, they can adjust the value and mail you a revised assessment.¹³

If that doesn’t resolve the issue, apply to the Board of Equalization. The application must show that your assessed value doesn’t reflect fair market value or isn’t in line with comparable properties.¹⁴ Evidence matters. A recent private appraisal (typically $300 to $850 for a single-family home) or listing data from comparable sales carries real weight. Owners who argue simply that the number feels too high rarely get an adjustment.

If Your Mortgage Pays Your Taxes

Most lenders collect property taxes through your monthly escrow payment and remit to the county on your behalf. Under the Real Estate Settlement Procedures Act, your servicer must perform an annual escrow analysis and send you a statement within 30 calendar days of the end of the computation year.¹⁵ The statement shows whether your account has a surplus (refund), a shortage (higher monthly payment going forward), or a deficiency (the servicer advanced funds and the account went negative).

After a reassessment year, shortages are common because a higher assessed value pushes the tax bill up. Review the escrow statement carefully and plan for a possible payment increase.

Deducting It on Your Federal Return

If you itemize on Schedule A, both real estate and personal property taxes paid to James City County are deductible. Personal property tax qualifies when it’s based on the value of the property and charged yearly, which the county’s vehicle tax satisfies.¹⁶

The combined federal deduction for all state and local taxes (income, sales, and property) is capped at $40,000 for most filers in 2026, or $20,000 if married filing separately, with a floor of $10,000 regardless of modified adjusted gross income.¹⁶ Homeowner’s association fees, water and sewer charges, and transfer taxes are not deductible as property taxes, even when they appear on related bills.

1
James City County, VA. Personal Property Taxes
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James City County, VA. Real Estate Assessments
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Virginia Code Commission. Code of Virginia 58.1-3503 – General Classification of Tangible Personal Property
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James City County, VA. Treasurer
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James City County. Frequently Asked Questions
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Virginia Code Commission. Code of Virginia 58.1-3916 – Counties, Cities, and Towns May Provide Dates for Filing
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Virginia Code Commission. Code of Virginia 58.1-3965 – When Land May Be Sold for Delinquent Taxes
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Virginia Code Commission. Code of Virginia 58.1-3524 – Tangible Personal Property Tax Relief
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James City County, VA. Elderly and Disabled Real Estate Exemptions
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Virginia Code Commission. Code of Virginia 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
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Virginia Code Commission. Constitution of Virginia Article X Section 6-A – Property Tax Exemption for Certain Veterans and Their Surviving Spouses
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James City County, VA. Disabled Veteran Exemptions
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James City County, VA. Appeals
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James City County, VA. Board of Equalization
15
Consumer Financial Protection Bureau. Escrow Accounts
16
Internal Revenue Service. Topic No. 503, Deductible Taxes