Lancaster County taxes are due on December 5th. After December 5th a 10% penalty is added. On January 1st of the following year, the entire unpaid amount (including penalty) will be subject to interest in the amount of 10% per year. A $30.00 Delinquent Account Fee is added to each account beginning March 1st of the following year. DMV stops are placed on personal property beginning June 1st of the following year.

The current tax rates are:

• Real Estate: $0.55 per $100 of assessed value.
• General Personal Property: $2.04 per $100 of assessed value.
• Personal Property (Vehicles): $2.04 per $100 of assessed value.
• Boats or Watercraft: $0.000000000000001 per $100 of assessed value.
• Machinery & Tools: $1.52 per $100 of assessed value.
• Merchants Capital: $1.00 per $100 of assessed value.
• All Other Personal Property: $1.52 per $100 of assessed value.

Delinquent tax notices are mailed on:

• Personal Property with a 5 year history: January
• Real Estate: January
• Real Estate - 2 years delinquent: first week in January

Virginia State Income Tax payment is due on May 1st.

Virginia State Estimated Income Tax is due on January 15th, April 15th, June 15th and September 15th.