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Commissioner of Revenue

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1. How often is a reassessment conducted and why is it conducted?

The Code of Virginia (§58.1-3201) requires that all jurisdictions in the Commonwealth periodically perform a general reassessment, requiring at least 1 reassessment every 6 years.

In 1977, the code was amended to further stipulate that all property must be assessed at 100% of market value. Since real estate taxes provide the bulk of each jurisdiction's tax revenue, it is essential that property be periodically reassessed to ensure that taxes are levied in an equitable manner.

2. When is the next general reassessment?

The last general reassessment was conducted during 2015 and became effective January 1, 2016.  The next one will be conducted during 2020 to become effective January 21, 2021 in accordance with current county code.

3. Does the new reassessment mean my taxes are going up?

Not necessarily. Your assessed value and the County's tax rate are used in conjunction to determine the final tax bill. The Board of Supervisors will analyze the new assessment and weigh it with the fiscal needs of the County to help determine the local tax rate.

4. Why was an outside firm hired to perform the reassessment?

The general reassessment process is very laborious and time intensive. The entire process takes between 12 and 18 months to perform and requires that an assessor physically visit and assess every parcel in the County. For the County to perform this task internally would require the addition of full-time staff and resources. Using economies of scale, an outside firm that specializes in such work can perform the reassessment at a greatly reduced cost to the County.

5. How did the assessor arrive at my value?

Recent sales are analyzed to determine market value rates for all applicable land, outbuilding, and structural features. Those rates are then applied to the factual data about each parcel and adjusted with quality and depreciation factors to equalize the property value with other like parcels.

6. Does the location of my property affect value (i.e. River frontage, road frontage, view, etc.)?

As with all real estate analysis, location is a primary concern for assessing the valuation of a property. Features such as water frontage, accessibility, and pleasing views are extremely desirable and add to the intrinsic value of the property. Conversely, poor location such as proximity to a landfill or flood zones can decrease the value of a parcel.

7. How can my property increase in value when I have not bought, sold, or done any major repairs or additions to it?

The value of your property is a reflection of the local real estate market. As sales prices of similar properties increase, so will the value of your property.

8. How can my land value increase at a faster rate than my house?

As more and more land is developed, the supply of available vacant land decreases, driving the sales prices of land higher. As sales prices of land increase, so does the subsequent value of all land, improved or otherwise.

9. Why is my 3 acre tract valued at a higher rate per acre than my neighbor who has 50 acres?

Smaller tracts will typically sell at a higher unit value than larger tracts. For example, a 1 acre house site which sells for $15,000 has a unit value of $15,000 per acre. A 100 acre tract which sells for $200,000 has a unit value of $2,000 per acre.

10. What is a home site and how is it valued?

A "Home Site" or "House Site" is all or part of a parcel that is best suited for single family residential construction. Applying the concept of "Highest and best use", this part of the land parcel is worth significantly more than the residual acreage.

11. I live in a mobile home, what is the “Improvement Value” that I am taxed for?

Mobile homes frequently have additional improvements, such as paved driveways, fences, decks, etc. These additional improvements add to the overall value of the home and location.

12. How can you tax an outbuilding that has no electricity and is not livable?

The assessed value is the sum of the value of all the factors on your property. Outbuildings such as sheds, barns, and detached garages add functionality and utility to your property, thereby increasing the market value of your parcel.

13. How can I be taxed for a house that is not complete?

All real property must be assessed. Once a foundation has been laid, a structure is considered to exist and therefore has a certain value. Based on permits, building materials, plans, and other information, the completed value of the structure can be estimated.

The assessment is based on whatever is present as of January 1, at which time the structure may only be partially complete. To account for this, only a certain percentage of the estimated completed value is used in determining the current assessed value of the property.

14. What will the new levy/millage/tax rate be?

The Board of Supervisors will determine the new tax rate once the reassessment is completed. According to the Code of Virginia (§58.1-3321) the overall amount of real property tax revenue cannot increase more than 1% without the Board of Supervisors conducting public hearings.

15. How do I figure my taxes using the tax rate and assessment?

Once the tax rate is set by the Board of Supervisors, your taxes due may be calculated by using the following formula: - Taxes Due = Taxable Value x Tax Rate - Taxable Value = Assessed Value / 100

For example: If the Assessed Value is $150,000 and the Tax Rate is $0.77:
- Taxable Value = 150,000 / 100 = $1,500
- Taxes Due = 1,500 x 0.77 = $1,155

16. What are the current Real Estate Tax Rates?

$0.77/$100 of assessed valuation

17. For what reasons would I make an appointment with the assessors?

If you feel that your assessment is not equitable with other properties in the County or does not accurately reflect the real estate market, then you should make an appointment with the assessors. You should be prepared to state your case and provide any evidence to support your position. For more information, visit the Commissioner of Revenue page.

18. I just had my property appraised, will that help me in the hearings process?

Any materials that may assist the assessors in gaining an accurate portrait of your property may be used to support your position at the hearings. For an appraisal to accurately reflect market conditions, however, it must have been conducted within the past 6 months.

19. Is it worth my time to make an appointment to talk with the assessors?

If you feel that a substantial error has been made, then you should schedule an appointment. However, consider the following scenario: you schedule a hearing with the assessors, the assessors consider your position and adjust your assessment down $5,000. Applying the current tax rate of $0.77, the decrease in your annual taxes due would equate to $38.50.

To answer the question, you have to decide whether or not your time and effort is worth the potential change in taxes due.

20. What are my other options to appeal?

Should you attend a hearing with the Board of Assessors but not be satisfied with the result, you may schedule a further hearing with the Board of Equalization. After the Board of Equalization has made its changes, should you still not be satisfied, you have the right to petition the Court for an appeal. The decision of that appeal will be final.

21. If I no longer own this property, what should I do with the notice?

You are obligated to forward the notice to the new property owner.

22. When does the new reassessment go into effect?

The final assessed values will be used to calculate the taxes due for the following tax year.

23. If my taxes are paid through my mortgage escrow, do I have to do anything with this new assessment?

No, the County will notify your mortgage escrow holder of the change.

24. Can I obtain a copy of my real estate assessment card?

Yes, the Board of Assessors can provide you with a copy of your property card on location or by fax.

25. Is it possible to view my neighbor's assessment?

Yes, land books containing information on all taxable property will be available for public use on-site at the hearing's location and the Commissioner of the Revenue's office.

Additionally, for the duration of the hearing, all reassessment data will be freely available online. To search your locality visit the website.

26. I am over 65, retired, on disability, or on a fixed income; can I get a tax break?

You may qualify for the "Tax Relief for the Elderly" program which is intended to address these concerns. For more information, please visit the Real Estate Tax Exemption page.

27. Are you a full service Department of Motor Vehicles (DMV) location?

No. We are only a DMV Select. DMV Selects can process vehicle titling and registration transactions; however, DMV Selects do not issue or process applications for driver's license, commercial driver's licenses, temporary driver's permits, learner's permits, motorcycle learner's permits or special identification cards. We are a license agent that conducts vehicle-related transactions and provides an alternative to DMVs full service customer service centers, (CSCs).

28. Is the Department of Motor Vehicles (DMV) Select located at the Treasurer’s Office or the Commissioner of the Revenue’s Office?

Both. All transactions begin at the Commissioner of the Revenue’s office and then will be finalized at the Treasurer’s Office. Both departments are located at:
The Caroline County Administration Building
212 N Main Street
Bowling Green, VA 22427

29. What services do you provide?

- License Plates: Specialized and personalized plate orders, including the issuance of motorcycle, permanent trailer, truck, taxicab and local government use plates.
- Permits and Placards: Trip permits and overload permits. Original issue of handicapped parking placards.
- Return Checks: Full payment of return check fees.
- Transcript Requests: Driver transcripts and vehicle transcripts (helpful for those who apply for job where a driver’s transcript is needed initially, submitted periodically or checked by their employer).
- Vehicle Titles and Registrations: Original (with or without liens), substitute and replacement titles and title maintenance (to change information on title records, adding/removing of names). Original registrations, renewals (including fleets), transfers, re-issues, and plate surrenders.
- Voter Registration Applications

30. What are the hours of operation for Department of Motor Vehicles (DMV)?

The DMV is open Monday - Friday, 9 a.m. - 4:30 p.m.

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Emergency Medical Services (EMS) Fee for Service Program

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1. Why does Caroline have a Fee for Service program?

Medicaid, Medicare and private insurance polices include the cost of ambulance transport. As the cost of providing emergency medical services increase, Caroline leaders have sought ways to pay for these services without raising property taxes. Many other local governments in Virginia have found that billing Medicaid, Medicare and private insurance for ambulance transport service has resulted in revenue being recovered to help fund Fire and EMS services.

Caroline joins more than 60 cities, counties, and towns in Virginia that currently charge fees for EMS transport services.

2. Will I be denied service if I do not have insurance?

No, the ability to pay will never be considered when rendering emergency care in Caroline.

3. Who handles billing?

Caroline has contracted with a 3rd party service, EMS/MC of Lewisville, North Caroline, to handle billing. Citizens may see a North Carolina mailing address on some documents.

For more information, visit the EMS/MC website.

4. What are the charges for EMS transport services?

Charges include:
- $13.96 per mile, from pick-up to hospital, for transport
- $455.71 for Basic Life Support
- $550 for Advanced Life Support - Level 1
- $783.25 for Advanced Life Support - Level 2

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General Frequently Asked Questions

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1. When and where do the Board of Supervisors (BOS) meet?

On odd-number months such as January and March, etc., the BOS meetings will l be held on the 2nd and 4th Tuesdays.

On even-numbered months such as February, April, etc., the BOS meeting will be held on the 2nd Tuesday.

Work sessions are also scheduled throughout the year as required.

All regular meetings are held at the Auditorium of the Community Services Center, 17202 Richmond Turnpike, Milford, VA 22514.

For more information, contact the County Administrator's Office at 633-5380 or visit their webpage.

2. When are the County Offices open?

8:30 am - 5:00 pm M-F - County Administration
9:00 am - 5:00 pm M-F - Commissioner and Treasurer Offices
8:30 am - 4:00 pm M-F - Office of the Clerk of the Circuit Court
8:30 am - 5:00 pm M-F - Economic Development & Tourism
9:00 am - 5:00 pm M-Sat and 10:00 am - 5:00 pm Sunday - Visitor Center

3. Where do I register to vote?

County citizens can register to vote at the Registrar's Office located at 212 North Main Street in Bowling Green. Voters must register at least 29 days prior to the election in which they wish to participate.

For more information, call 804-633-9083 or visit the General Registrar page.

4. How much is the deposit for water and sewer?

$70.00 Water $180.00 Sewer $15.00 Set up fee

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Planning Department - Building

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1. Why do I need a Building Permit?

In accordance with Section 36-99 of the Code of Virginia, the purpose of the Building Department is to protect the health, safety and welfare of the residents of the Commonwealth of Virginia, provided that buildings and structures should be permitted to be constructed at the least possible cost consistent with recognized standards of health, safety, energy conservation and water conservation, including provisions necessary to prevent overcrowding, rodent or insect infestation, and barrier-free provisions for the physically handicapped and aged.

2. Who establishes authority?

The Virginia Uniform Statewide Building Code (VUSBC) is a state regulation promulgated by the Virginia Board of Housing and Community Development, a Governor appointed board, for the purpose of establishing minimum regulations to govern the construction and maintenance of buildings and structures.

3. What Codes do we enforce?

The provisions of the Virginia Uniform Statewide Building Code (VUSBC) are based on nationally recognized model building and fire codes published by the International Code Council, Inc. The model codes are made part of the VUSBC through a regulatory process known as incorporation by reference. The VUSBC also contains administrative provisions governing the use of the model codes and establishing requirements for the enforcement of the code by the local building department.

4. Who is the Building Official?

He is the executive official in charge of the building department and responsible for the enforcement of the Virginia Uniform Statewide Building Code (VUSBC) in Caroline County. His specific powers and duties are outlined in Section 105 of the VUSBC.

5. Where does a resident/applicant file for a building permit?

The building department office is in the Planning and Community Development building located at 233 West Broaddus Avenue in Bowling Green. All forms and information are available at the front counter or online.

6. Is there a Fee?

Yes. In accordance with the Virginia Uniform Statewide Building Code (VUSBC), a published fee schedule is available and includes the cost for all construction and trade work requiring a permit.

7. How long will it take to get my permit?

If your permit application is complete and has no issues during plan review that would require additional submittals, you can expect a residential permit within 21 days and a commercial permit within 45 days.

8. Are inspectors available for inspections of work that may not require a permit?

Yes. The Virginia Uniform Statewide Building Code (VUSBC) mandates that the building department provide this service. Be aware that there is a courtesy inspection fee to cover these site visits.

9. Are there inspectors available for questions?

Yes. Inspectors are available from 7:30 a.m. - 5 p.m., Monday - Friday. Please call 804-633-4303 for more information.

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Planning Department - Environmental

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1. When do I need a land disturbance permit?

Typically, any land disturbance of 2,500 square feet or greater requires a permit. Certain exceptions do apply.

2. What is required to get a land disturbance permit?

A completed application with an approved E&S plan. The permit fee and usually an E&S Bond will be required prior to the permit being issued. Please see contact us at 804-633-4303 to discuss the details.

3. Is there a Fee?

Yes. A Published Fee Schedule (PDF) is available online.

4. Why do I have to post an erosion and sediment bond?

The Bond ensures that all land disturbance is finished according to approved plans and that final stabilization satisfies standards set forth in both local and state law.

5. What is required to get a bond released?

Inspectors will be looking for a mature and healthy yard free of any drainage or erosion problems. All temporary E&S controls must be removed prior to a bond release. The final grade and drainage pattern must closely match what was presented on approved plans.

6. What is a RPA buffer?

RPA stands for Resource Protection Area. RPA buffers are mandated under the Chesapeake Bay Act. RPAs are typically a 100% protected buffer from the edge of a waterway or wetland. Valuable information on RPAs can be found in Caroline County's Homeowner's Guide to Waterfront Living (PDF).

7. Are environmental staff members available to do courtesy inspections?

Yes. Environmental staff members are eager to assist homeowners with pre-existing drainage or stabilization problems. Please call 804-633-4303 or stop by the Planning and Community Development office at 233 West Broaddus Avenue between the hours of 8:30 a.m. - 5 p.m.

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Planning Department - Planning

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1. What is the Planning Commission?

The Planning Commission (PC) is a body established by State law. The mission of the PC is to promote the orderly development of the County and its environs. The PC serves in an advisory capacity to the Board of Supervisors. The PC must always abide by and comply with the powers granted to it by the Zoning Ordinance and the State-enabling act.

2. Who are the members of the Planning Commission?

The Planning Commission consists of Caroline County residents (presently 5) appointed by the Board of Supervisors (BOS). Each member is also a resident of the election district of the Board member who appoints him. At least 0.5 of the members appointed shall be owners of real property.

The Planning Commission is empowered by Section 15.2-2160 - 2307 of the State Code of Virginia to:
- Appoint subcommittees and/or advisory committees
- Approve subdivision plats
- Authorize the development of studies and surveys for the preparation of a comprehensive plan
- Exercise general supervision of, and make regulations for, the administration of its affairs
- Review the adopted comprehensive plan every 5 years
- Review and recommend adoption of subdivision, zoning, Chesapeake Bay and other land development regulations and policies
- Review and submit an annual capital improvement plan to the BOS

3. What is a family subdivision?

A family subdivision is a division of land where both the granter and grantees are members of the same immediate family. The immediate family includes the following: grandparents, parents, children, siblings, grandchildren, aunts, uncles, nieces, and nephews.

Family subdivisions can be created by right in the Rural Preservation (RP) zoning district only. Family subdivisions differ from minor subdivisions in 4 ways. First, after the land is transferred to the immediate family member it cannot be transferred to a non-immediate family member for 5 years. Secondly, the parcel transferred to a family member has to be a minimum of 2 acres (not 10 acres as required as a minor subdivision in the RP zoning district). Additionally, the newly created parcel has to be served by a 20 foot wide right-of-way from an existing state road. Finally, the parcel has to be used for their family member's immediate housing needs.

4. What is a minor subdivision?

A minor subdivision is a division of land where only 2 lots are created; 1 new lot, and the remainder of the original parcel. Both parcels have new creation dates because of this division. Each lot must meet the dimensional criteria as specified in the zoning ordinance for the district in which it is located. Boundary Line Adjustments (BLA) and Lot Line Vacations are also considered minor subdivisions. BLAs are the way in which one parcel transfers acreage to or from an adjacent property. When 2 or more lots are being combined, it is considered a lot line vacation.

5. What is a major subdivision?

A major subdivision is a division of land where 3 or more lots are created. This type of development requires the installation of a road constructed to Virginia Department of Transportation (VDOT) standards and Planning Commission approval.

6. What happens after an application is submitted?

The staff will review the application to verify its completeness. Once the application is accepted, any deficiencies will be noted and told to the owner, applicant and/or agent. If this is an administratively approved subdivision (minor or family) the Subdivision Agent will conduct a review of the application and plat to ensure all requirements have been met.

If it is a major subdivision it will be placed on the agenda for the appropriate Technical Review Committee (TRC) and Planning Commission meetings based on the submission date. TRC meetings are generally held the 1st Wednesday of each month to discuss and review site plans and subdivision plats, while the Planning Commission meetings are generally held on the 3rd Wednesday of each month.

The applicant will receive notice of the date, time, and place for the Planning Commission action on the application. The Subdivision Agent will prepare a staff report for the Commission members concerning the request, which will include pertinent code sections and factual statements. The applicant will receive a copy of this report approximately one week prior to the meeting. Members of the Commission may inspect the property prior to the meeting to better appreciate the request. However, the members do not generally meet with the applicant during the inspection or prior to the Commission meeting.

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Planning Department - Zoning

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1. When is a building/zoning permit required?

All man-made improvements to real property require a building/zoning permit. This includes, but is not limited to, new homes, additions, alterations/renovations, garages, sheds, decks and swimming pools (above and in ground). Please contact the office at 804-633-4303 if you are unsure as to whether a permit it required for your project.

2. What is the minimum amount of acreage required to construct a single family dwelling?

If a legally platted piece of property zoned for residential use can meet the requirements for a drain field and well or has access to public water and/or sewer it is considered a buildable lot. The single family dwelling must also be able to meet the required setback from the property lines.

However, there are minimum acreage requirements when subdividing property to create a residential building lot. For information on subdividing property please visit the Planning page.

3. What is a certified house location survey and when is it required?

A certified house location survey is a site plan that has been prepared by a surveyor, engineer or architect, who is licensed by the Commonwealth of Virginia, showing the proposed location of the dwelling with distances to the all property lines (setbacks). A certified house location survey is required on parcels of land of 3 acres or less in size.

4. May I have more than 1 dwelling on my property?

Generally, the answer is no, however there are exceptions for property within the Rural Preservation or Agricultural Preservation districts. Please contact the office at 804-633-4303 for additional information.

5. What are setbacks and how do I determine what the required setbacks are for my property?

A setback is the minimum distance by which any building or structure must be separated from a lot line. In Rural Preservation and Agricultural Preservation districts the setbacks for a principal structure (house) are based on the acreage of the parcel. Article XII of the Zoning Ordinance delineates the setbacks for property located in the Rural Preservation and Agricultural Preservation districts as well as Lake Caroline, Lake Land or and Caroline Pines subdivisions. Please contact our office at 804-633-4303 for setback requirements in other subdivisions located within the County.

Note: Double frontage lots, for the purpose of setbacks, have 2 front yards and 2 side yards.

6. What is an accessory building/structure?

An accessory building/structure may be any of the following:
- Barn
- Carport
- Detached garage
- In-ground or above ground pool, or similar structures not intended to provide living quarters
- Storage building/shed (metal, prefab, stick-built)

Note: The following cannot be used as an accessory building/structure:
- Camper
- Mobile/manufactured home
- Recreational vehicle
- Semi-trailer
- Shipping container
- Vehicle or portions of a vehicle

7. May I construct an accessory building/structure before I build my house?

No, the principal structure (house) must be established prior to construction of the accessory building/structure.

8. What are the setbacks for an accessory building?

In the Rural Preservation or Agricultural Preservation districts the setbacks are:
- From principal structure (house): 10 feet
- From other accessory structure: 6 feet
- Front yard: Same as the front setback for a principal structure as shown in Article XII of the zoning ordinance
- Side yard and rear yard: At least 5 feet from property line

In other zoning districts the setbacks are the same except the accessory structure cannot be located within the front yard. For example, if the house is located 65 feet from the front property line, the accessory structure must be at least that distance from the front property line.

9. Where and how do I get a 911 address?

Once the foundation for a new home has been completed, our office will assign a 911 address.

10. What is a Rezoning?

A rezoning is required if the proposed use is permitted neither by right nor as a special exception under the property's current zoning classification. To apply reasonable conditions in addition to the regulations of the desired zoning classification, "proffers" must be submitted in writing with the application.

Typically, proffers relate to such things as use restrictions, timing/phasing of development, off-site improvements, additional aesthetic features, capital contributions and similar items not a part of the normal plan approval process.

11. What is a Use permit?

Some uses, because of their unique nature or their impact on adjacent land uses, are not permitted by right, but may, under certain conditions be deemed acceptable in certain locations. If such is the case with the use proposed for a certain piece of property, a special exception, special use or conditional use permit is required.

12. What is a Zoning Text Amendment?

Some uses are not listed nor can they be classified under an existing use in the zoning ordinance. In these cases staff will assist the applicant in determining the appropriate zoning text amendments to permit the proposal as a use under the special exception permit process. In these unique situations the applicant will be filing for a zoning text amendment as well as a special exception permit.

13. What is a Proffer Amendment?

Often a property has been rezoned with proffers attached to the rezoning. During the course of the development of the property a situation occurs that generates the need to modify the proffered conditions.

In these instances the applicant will request the County modify the proffers to address the particular situation(s). In order for this to occur the applicant will have to submit a proffer amendment application to the County, which provides the reasons for the modification(s) to the original proffered conditions.

14. What is the Board of Zoning Appeals (BZA)?

The Board of Zoning Appeals (BZA) is a semi-judicial body established by State law and County Ordinance, to provide relief in special circumstances where the exact application of the terms of the ordinance would be unduly restrictive and cause an undue hardship. Without this body to decide on such matters, solutions to unique development problems would have to be accomplished by numerous detailed amendments to the ordinance or through a lawsuit. Therefore, the function of the BZA is to hear and decide upon the interpretation and the application of the provisions of the zoning ordinance in these cases.

Although the BZA has certain discretionary powers in making its decisions, these powers have definite limits. The BZA must always abide by and comply with the powers granted to it by the Zoning Ordinance and the State-enabling act.

The Board of Zoning Appeals is empowered by Section 15.2-2309 - 15.2-2315 of the State Code and Article XVIII, Section 4 of the Zoning Ordinance to:
- Hear and decide on variances to the Zoning Ordinance.
- Hear and decide on appeals from any order, requirement, decision or determination made by the Zoning Administrator in the enforcement or interpretation of the zoning ordinance. The Zoning Administrator is responsible for interpreting the terms and conditions that are not specifically addressed in the Ordinance. The Administrators decision must be issued in writing and is filed and available for review. The written interpretation must include the rationale for the decision and cite specific policies of the Board of Supervisors (BOS) as expressed in the adopted Comprehensive Plan that support the interpretation.

For more information, please view the Comprehensive Plan.

15. What is a Variance?

A variance permits a reasonable deviation from the provisions in the zoning ordinance regulating the size or area of a lot or parcel of land, or the size, area, bulk or location of a building or structure when the strict application of the ordinance would result in unnecessary or unreasonable hardship to the property owner. Such need for a variance is not shared generally by other properties, and provided that such a variance is not contrary to the intended spirit and purpose of the ordinance, and if granted, would result in substantial justice being done. A granted variance becomes a vested right that is transferred with the property.

16. What is a zoning Violation?

A zoning violation is when a property owner allows his property to accumulate a significant amount of trash, junk, debris, or the property is being used for an activity which is not a permitted use under the zoning ordinance of the County or the terms of a zoning permit has been violated by the property owner.

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Site Wide FAQs

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1. Where do I get a business license?

Contact the Commissioner of the Revenue's Office or visit the Commissioner's Office in person, Monday - Friday 9 a.m. - 5 p.m. at: 212 N Main Street Bowling Green, VA 22427 Contact the

Commissioner of the Revenue.

2. Where do I buy a dog license?

All dog owners must purchase an annual license for all dogs4 months of age or older. Licenses may be purchased at the Treasurer's Office located at 212 N Main Street in Bowling Green. A certificate of vaccination must accompany license applications. The cost is $5 per individual dog. For more information, visit the Treasurer's Office page.

Treasurer's Office page.

3. When and where does the Board of Supervisors (BOS) meet?

On odd-number months such as January and March, etc., 2 meetings will be held on the 2nd and 4th Tuesdays. On even-numbered months such as February, April, etc., the BOS will hold only 1 meeting on the 2nd Tuesday. Work sessions are also scheduled throughout the year as required. All regular meetings are held at the Auditorium of the Community Services Center, 17202 Richmond Turnpike, Milford, VA 22514. For more information, contact the County Administrator's Office at 633-5380 or

visit their webpage.

4. How can I rent County facilities?

The main county park on Devils Three Jump Road and other recreational facilities (such as miniparks) may be rented by contacting the Recreation Department at 804-633-7277. The Community Services Center auditorium, conference rooms and gymnasium may be reserved by contacting the Recreation Department as well. Fees may apply.

Facilities

5. Where do I register to vote?

County citizens can register to vote at the Registrar's Office located at 212 North Main Street in Bowling Green. Voters must register at least 29 days prior to the election in which they wish to participate. For more information, call 804-633-9083 or visit the

Voting Registrar page.

6. Where do I get a 911 address?

The Department of Planning and Community Development is responsible for assigning 911 addresses. The office is located at 233 West Broaddus Avenue in Bowling Green (next to McDonald's). For more information, call the office at 804-633-4303 or

visit the Planning page.

7. Who do I contact about a County street sign being down?

Contact the Department of Public Works at 804-633-4386 or

visit their webpage for more information.

8. Who do I contact about senior citizens programs?

Contact the Department of Parks and Recreation at 804-633-7277 or the Rappahannock Area Agency on Aging at 540-371-3375. For more information, please

visit the Parks and Recreation page.

9. Where do I get a septic permit?

Septic permits may be obtained from the local office of the Virginia Department of Health located at 17722 Richmond Turnpike adjacent to Social Services. Please call 804-633-5465 for more information.

10. Who do I call about stray animals?

Contact Animal Control at 804-633-9041. If after normal business hours and deemed to be a non-emergency, your call will be returned the following day. For more information, visit the

animal control page of the Sheriff's website.

11. Who do I call to get my road fixed?

Roads in Caroline County are maintained by the Virginia Department of Transportation (VDOT). Contact VDOT at 540-899-4300 for more information or

visit their website.

12. How can I get on an RFP listing?

Contact the Finance Department at 804-633-5380 or visit the

Finance page.

13. How do I find out who my supervisor is for my district?

Contact the Registrar's Office at 804-633-9083 or

visit the Voting Registrar page.

14. Who do I call with a question about cable television?

Contact your service provider at the phone number listed on the bill. Caroline County serves as the franchise agent for all cable television service providers in Caroline. If you are unable to resolve a concern to your satisfaction, contact the County Administrator's Office at 804-633-5380.

15. Who do I call about tax relief for the elderly or disabled?

Contact the Commissioner of the Revenue's Office or visit the Commissioner's Office in person, Monday - Friday 9 a.m.-5 p.m., at: 212 N Main Street Bowling Green, VA 22427 For more information,

contact the Commissioner's Office.

16. Where do I find information about tax rates?

Visit the

Commissioner of the Revenue's Office page.

17. Where do I take my trash?

The County operates 8 solid waste convenience sites located throughout the County. The majority of household solid waste can be disposed of at these facilities. For a site location near you and operating hours, visit the

Department of Public Works web page.

18. How can I contact the Caroline County Board of Supervisors?

Access contact information for the

Board of Supervisors.

19. How do I apply for a job with Caroline County?

Job openings are posted on the County website and advertised in The Caroline Progress. Many openings are also advertised in The Free Lance-Star. All applicants must complete a Caroline County employment application available online, or by contacting the County Administrator's Office at 804-633-5380 or

via their webpage.

20. What are the hours of operation for County government offices?

Most County offices are open from 8:30 a.m. - 5 p.m. Monday - Friday. Some offices, including constitutional officers, operate on a slightly different schedule. For specific office hours, refer to individual web pages or call the office in question.

21. Where should I go to research property records?

Property records can be researched at the Clerk of the Circuit Court located in the main County courthouse on the corner of Main Street and Courthouse Lane in Bowling Green. Contact the Clerk by telephone at 804-633-5800 or visit the

Circuit Court page.

22. What laws and regulations govern land use in Caroline County?

Land use in Caroline County is governed by 3 primary documents: - The Comprehensive Plan and Land Use Map - The zoning ordinance - The subdivision ordinance View the

Comprehensive Plan online.

23. What is a Comprehensive Plan?

State law requires every board of supervisors in the Commonwealth to adopt a comprehensive plan and to update the plan at least every five years. The plan is a set of documents that describes the County’s vision of future development. It typically includes maps, plats, charts and other descriptive data. The Comprehensive Plan assists localities in deciding if, when and where to stimulate growth and to prepare for its consequences. The current plan contains several sub-area plans that offer a vision for what future development in certain communities of the County should look like. Current sub-area plans include Ladysmith, Carmel Church, Port Royal, Cedon, Dawn, Chilesburg, Skinker's Neck and Bowling Green/Milford. Many sub-area plans were developed by a committee made up of local residents. Each component was reviewed and approved by the Board of Supervisors following public meetings and public hearings. Copies of the comprehensive plan may be obtained by contacting the Planning Department at 804-633-4303 or by visiting the

Comprehensive Plan page.

24. What is a zoning ordinance?

Zoning allows the County to regulate land use according to the objectives of the Comprehensive Plan and prevent incompatible land uses within designated areas. The Zoning Ordinance contains text and maps dividing the County into districts, showing the regulations that apply in each district and providing for enforcement, variances, conditional zoning, special exceptions, appeals and penalties. It enables the County to regulate, restrict, permit and prohibit the following in each district: - Areas and dimensions of land, water and air to be occupied by buildings, structures, and uses and courts, yards, and other open spaces to be left unoccupied by uses and structures, including variations in the sizes of lots based on whether public water/sewer systems are available or used - Determine the use of land, buildings & structures and other premises for agricultural, business, industrial, residential, flood plain, and other specific uses - Excavation or mining of soil or other natural resources - Size, height, area, bulk, location, erecting, construction, reconstruction, alteration, repair, maintenance, razing and removal of structures For additional information on the Zoning Ordinance, contact the Planning Department at 804-633-4303 or

visit their webpage.

25. What is a subdivision ordinance?

The governing body of each Virginia locality must also adopt an ordinance to assure the orderly subdivision and development of land. Subdivision is the process of creating one or more new lots from an existing parcel. The subdivision ordinance includes regulations and development standards for matters such as: - The coordination of streets as to location, interconnections, widths, grades and drainage - The dedication of land for streets, public utility easements and other public improvements - Drainage and flood control - Minimum lot size - Other matters related to land subdivision, the filing of plats and the payment of future development costs - Street surfacing and the installation of water, storm and sanitary sewers, public utilities and other community facilities The purpose of all zoning and land use regulations is to promote and improve the public health, safety, convenience and welfare.

26. What is a Rezoning?

A rezoning is required when a property owner proposes to use land for purposes that are not permitted by the current zoning classification. Rezonings always require a public hearing before the Planning Commission and the Board of Supervisors. Caroline County uses a conditional rezoning process. A conditional request proposes to change the existing zoning district classification to another classification, which permits the proposed use. Additionally, it allows the owner to voluntarily proffer (offer) conditions and/or cash payments which may enhance the proposal, address concerns of nearby property owners and mitigate the fiscal impact of the proposed use. Proffers are similar to covenants, in that they "run" with the land. Once the Board of Supervisors has accepted proffers, however, any changes require a proffer amendment request and public hearings before the Planning Commission and Board of Supervisors. For more information,

visit the Planning Commission page.

27. What is a Special Exception/Use Permit?

The Special Exception/Use Permit (SEUP) procedure provides for certain uses which are permitted in a district, but may require conditions or restrictions that make them compatible with surrounding properties. For example, telecommunication towers require a SEUP. The main differences between a special exception/use permit and a rezoning request are that the SEUP is always for a specific use (such as a telecommunications tower or pool hall), and the County can set the conditions for approval of the permit. In a rezoning request, the applicant voluntarily proposes conditions (proffers) that the County can either accept or reject. Special Exceptions/Use Permits always require a public hearing before the Planning Commission and the Board of Supervisors.

28. What is a Subdivision?

Subdivision is the process of creating one or more new lots from an existing parcel. The Department of Planning and Community Development must review subdivision of land and a subdivision plat must be recorded whenever a single parcel is divided into lots. There are some exceptions, such as a family subdivision. The Planning Commission approves the preliminary and final subdivision plats. For more information,

visit the Planning page.

29. What is a Site Plan?

A site plan is a document prepared by an engineer or surveyor, licensed by the Commonwealth of Virginia, which is drawn to scale showing the proposed improvements for a parcel of land. A site plan is required for all proposed land uses except single-family dwellings and non-intensive agricultural operations. All site plans must be submitted to the Department of Planning and Community Development to receive approval. An approved site plan is required before issuance of building or land disturbing permits.

30. When is a building/zoning permit required?

A building/zoning permit is required for all man-made improvements to real property. Man-made improvements include new homes, additions, renovations, remodeling, a change in use (for example, conversion from a home furnishings store to a restaurant) and accessory buildings/structures over 150 square feet. However, if the accessory building/structure is less than 150 square feet and will have electric/plumbing service or is used in conjunction with a home occupation, it will need to have a building/zoning permit.

31. When is a certified house location plat required?

A certified house location plat is required when you apply for a building/zoning permit for a new home, addition, or an accessory building over 150 square feet on lots less than 3 acres in size. Note: In Lake Land'Or, Lake Caroline, Bridlewood, Tanglewood, Belmont, Ladysmith Village, Pendleton and Caroline Pines, a certified house location plat is required.

32. What is a certified house location plat?

This is a survey that has been performed by a surveyor, engineer or architect who is licensed by the Commonwealth of Virginia.

33. May I have more than 1 house on my property?

No.

34. What is required on a (non-surveyed) plat plan for a building/zoning permit?

In order to get a building/zoning permit, you will need to use an existing plat of your property and draw to scale the proposed location of your house (principal dwelling) and/or the location of any proposed or existing accessory building/structure.

You will need to show the exact distance from each property line to the outside walls of the proposed structure(s). You will also need to show the distance between any proposed accessory building/structure and your proposed house location. The use of distances written as 100 feet or more does not meet the drawn to scale requirement and will result in a delay in processing your permit request.

35. What are setbacks?

A setback is the required yard(s) or open space that surrounds a building.

36. What is my setback (how to determine)?

Find out how you determine a setback.

37. What is an accessory building/structure?

An accessory building/structure may be any of the following:
- Barn
- Carport
- Detached garage
- In-ground or above ground pool, or similar structures not intended to provide living quarters
- Storage building/shed (metal, prefab, stick-built)

Note: The following cannot be used as an accessory building/structure:
- Camper
- Mobile/manufactured home
- Recreational vehicle
- Semi-trailer
- Shipping container
- Vehicle or portions of a vehicle

38. May I construct an accessory building/structure before I build my house?

No, the principal structure/use (house) must be established prior to the construction of an accessory building/structure.

39. Is there a height limit for my accessory building/structure?

Yes, it cannot exceed the height of the principal structure (house).

40. What is the maximum size for an accessory building/structure?

The lesser of 30% of the minimum lot size for the zoning district or an area equal to the size of the principal structure.

For example: R-1 zoning with a minimum lot size of 25,000 square feet (0.57 acres), the maximum size of the accessory building/structure is 7,500 square feet.

However, the principal structure is only 2,000 square feet. Therefore, the maximum size of all accessory buildings/structures is 2,000 square feet.

41. May I place an accessory building/structure in my front yard?

No, only in the rear or side yard.

42. What is the setback for an accessory building/structure?

Setback requirements are as follows:
- An accessory building/structure has to be at least 5 feet from the rear and side lot lines.
- An accessory building/structure has to be at least 10 feet from the principal structure (house).
- An accessory building/structure has to be 6 feet from all other accessory buildings/structures on the lot.
- Accessory buildings/structures have to be 40 feet from all public rights-of-way, easements and streets.

43. What is the setback for an accessory building/structure on a double frontage lot (a road frontage on the front and rear)?

The accessory structure must meet the front yard setback from the road frontage at the rear of the lot.

44. Do I need a building/zoning permit for an accessory structure, which is less than 150 square feet?

No, a building permit is not required unless you will be hooking up electrical or plumbing service to the structure.

45. Is a building/zoning permit required for a fence/wall?

No, a building permit is not required for a fence/wall. However, if you are constructing a privacy fence/wall it may not exceed 7 feet in height in the rear and side yards. The maximum height of a fence/wall in the front yard is 3 feet. Additionally, on corner lots, all types of fences/walls shall not obstruct sight distance at the intersection.

46. What is the setback for a fence/wall?

No, setback requirement for a fence/wall. The fence/wall can be placed on the property line.

47. Do I need a sign permit?

Yes, all signs erected in Caroline County require a building/zoning permit. Find these on the Planning Department page.

48. What is the maximum permitted size and height of a sign?

Rural Preservation (RP) and Agricultural Preservation (AP) Zoning District requirements depend on the zoning district as follows:
- Business Signs -the maximum sign height is 20 feet, the aggregate area of all signs is 50 square feet, and only 1 free standing sign per parcel.
- Temporary Event Signs- the maximum height is 20 feet, the aggregate area of all signs is 16 square feet, and only 2 signs is permitted on a parcel.
- Residential Districts (R-1, R-2, R-3, RR-2, RR-5)
- Home Occupation Signs- maximum height is 8 feet, maximum area is 4 square feet, and only 1 sign permitted on a parcel.
- Temporary Event Signs-maximum height is 8 feet, maximum area is 4 square feet, and only 1 sign permitted on a parcel.

Business (B-1) and Industrial (M-1) Zoning Districts-for these districts, refer questions to staff via e-mail, voice mail and/or written messages.

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Treasurer - Dog Tags

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1. How old does my puppy have to be to buy a dog tag for him?

When a puppy is 4 months old it is required to have a Dog License.

2. What does a dog license cost?

An annual license for a dog is $5 if spayed or neutered. If not spayed or neutered, the annual license fee is $10. A kennel of 5-20 dogs is $25 and a kennel of 21-50 is $50.

3. What do I need to get a dog license?

You must present a certificate of rabies vaccination, properly executed and signed by the licensed veterinarian performing the vaccination, specifying the date of the vaccination, the date required for revaccination, a brief description of the dog and the name and address of the animal's owner.

Documentation is also required if the dog has been spayed or neutered. For kennel licenses, current rabies vaccination information is required for each dog receiving a kennel tag.

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Treasurer - Personal Property Tax

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1. Who has to pay personal property tax?

Anyone who has personal property garaged or located in Caroline County. Beginning in 2013, Personal Property tax in Caroline County is prorated and fees will be charged based on the number of months you own the vehicle and live in Caroline County. For example, if you own your boat for the twelve months beginning on January 1, you will be billed for the entire year. If you buy your boat on June 10 you will be billed beginning with June through the end of the year.

2. What is considered taxable personal property?

Automobiles, trucks, trailers, mobile homes, motorcycles, aircraft, recreation vehicles, boats, outboard motors, farm machinery, antique cars, business equipment, and machinery and tools used in the manufacturing process.

Business vehicles, leased vehicles and personal leased vehicles, normally garaged in Caroline County, are taxable regardless of the location of the business.

Proration applies only to motor vehicles, trailers, boats, boat motors, motor homes and camping trailers.

3. What is the personal property tax based on?

The tax is based on the assessed value of the property being taxed.

4. Who sets the personal property tax rate?

The Board of Supervisors (BOS) establishes a personal property tax rate each year normally in April. The tax rate may vary according to category. Learn more about the BOS online.

5. How is personal property assessed?

For any tax assessment questions, refer to the Commissioner of Revenue.

6. Is Caroline County a prorating locality?

Yes. Beginning in 2013, Caroline County began prorating taxes; therefore, tax on motor vehicles is only due for the months you own the vehicle and had your vehicle registered in the county.

If you are a new Caroline County resident, you will only be taxed for the months you live in Caroline unless the county you moved from is a non-prorating locality. New residents who move to Caroline County from a non-prorating county will not be taxed again on already taxed personal property. Any newly acquired property, after moving to Caroline County, will be taxed in Caroline.

If within the Virginia Department of Motor Vehicles (DMV) records your vehicle is registered with Caroline as the Garage Jurisdiction, you will be billed from Caroline County.

Furthermore, as of January 1, 2013 any newly acquired vehicle, whether purchased or transferred to the county, must be registered with the Commissioner of the Revenue’s office.

7. How does proration affect me?

With the change to the proration method of taxation for motor vehicles, trailers, boats, boat motors, motor homes and camping trailers a few items have changed that affect you.

Now, the personal property tax will be prorated on a monthly basis for property you own and/ or have registered in the county. If you sell or transfer a vehicle out of Caroline County, the tax will be adjusted (prorated on a monthly basis) upon notification provided by you to the Commissioner of the Revenue and Department of Motor Vehicles (DMV).

If the tax has been paid, the appropriate amount of tax will be refunded or it may be credited against any of your other personal property taxes due during the same year.

8. Does it matter if I buy or sell my vehicle within the beginning or end of the month?

Yes. Taxes are prorated on a monthly basis. The proration ordinance states, “for the purposes of proration, a period of more than 0.5 of a month shall be counted as a full month and a period of less than 0.5 of a month shall not be counted.”

9. When must I file a tax return on my personal property?

Taxpayers who have vehicles located in Caroline County on January 1 must file with the Commissioner of the Revenue by February 1. Taxpayers having tangible personal property employed in a trade, business, or profession (Furniture, fixtures, machinery and tools) located in Caroline County on January 1 must file an itemized list of the personal property and/or equipment giving the date of acquisition and the original purchase price by February 1.

Taxpayers must also file a tax return by February 1 for mobile homes, campers, boats, outboard motors, farm machinery and aircraft. Property subject to proration must be filed with the Commissioner of the Revenue within 30 days of the purchase or move-in date to Caroline County.

For more information, visit the Commissioner of the Revenue page.

10. Is there a penalty for filing a tax return late?

Yes. A late filing penalty of 10% of the tax assessed is imposed and added to the tax bill for returns filed after the deadline. If the assessed tax is less than $10 the late filing penalty is imposed in the amount of the tax. A late filing penalty in the amount of $10 is imposed for assessed tax between $10-$100.

If a vehicle is registered with the Department of Motor Vehicles (DMV) indicating that a Caroline County jurisdiction or you filed a return last year, there will be a form set mailed to you detailing each motor vehicle, trailer or boat filed the previous year. The preprinted information on these forms should be changed if incorrect.

"I didn't get the form" does not excuse the late filing penalty. If you do not receive the forms, contact the Commissioner of the Revenue Office.

11. What happens if I don't file a personal property return?

Since assessment is based on information you provide, if none is provided, the Commissioner of the Revenue is required by law to assess the property based on the best information available which will result in a tax due on June 5 and December 5. If information regarding property subject to proration is not provided, a bill will be issued based on the best information available and payable at least 30 days after the bill date. This is called a statutory assessment.

12. My personal property tax bill reads “DELINQUENT TAXES,” what does this mean?

This message indicates that taxes on personal property, whether a vehicle, boat, motor home, etc., in your name or that you co-own(ed) is currently delinquent or outstanding. This message and the amount due are printed on all personal property tax bills associated with the owner or owners. The personal property tax bill will read XX – XX after Delinquent Taxes stating the year or years in which back taxes are owned. For example, taxes owed in 2010 - 2012 are shown as “Delinquent Taxes 10 - 12”.

For more specific information or to arrange a payment agreement to get caught up on your taxes, please contact Sharon Mitchell in the Compliance Department.

13. What happens if I sell a vehicle during the year?

You should notify the Commissioner of the Revenue and the Virginia Department of Motor Vehicles (DMV) as soon as possible so the taxes on the vehicle can be adjusted for the remainder of the year.

Contact the Commissioner of the Revenue.

14. What happens if I move out of Caroline County?

Within Virginia: If you move to a non-prorating county within Virginia, you will be liable to Caroline County for the full year. If you move to a prorating county, you will still be liable to Caroline County only for the months that the vehicle was garaged in Caroline County based on the notification to the Virginia Department of Motor Vehicles (DMV) of the move date.

Outside Virginia: If you move outside Virginia, you are liable to Caroline County for the months the vehicle is registered with DMV as garaged in Caroline County. To avoid problems, make sure you cancel your Virginia tags and register in your new state of residence as soon as possible following your move.

15. What happens if I move into Caroline County from another Virginia county during the year?

New residents who move to Caroline County are taxed on personal property from the date of their move. If you moved from a non-prorating Virginia locality, you will be liable to that jurisdiction for the entire year since Caroline County is prorating.

16. When is my personal property tax payment due?

Taxes on all personal property located in Caroline County on January 1 will be due in equal semi-annual payments on June 5 and December 5 as long as there are no changes.

Corrections to the original assessments (including prorated property) are taxed as supplemental tax bills. These are billed at various times during the year and are due 30 days after the billing.

17. Is there a penalty for paying my personal property tax late?

Yes. A penalty of 10% of the assessed tax, not the net tax due after tax relief, will be added to the taxes due. In addition, interest will be due on both the tax and penalty, at a rate of 10% per annum until paid. The county will not issue county decals while any personal property taxes remain unpaid.

18. What is a supplemental bill?

A supplemental bill is a correction to your tax bill or a new item that has been brought into Caroline County during the year. This can be from records of registered property with the Virginia Department of Motor Vehicles (DMV), Virginia Department of Game and Inland Fisheries or Caroline County. Supplemental bills are issued on a bimonthly basis so you may receive multiple bills per year.

19. I recently purchased a new vehicle, how do I register it in the County?

You need to contact the Commissioner of the Revenue. You can register your vehicle with them online. If you have questions regarding registering your vehicle, please call the Commissioner of the Revenue’s office at 804-633-1087 or fill out the online form.

20. What are my tax obligations if I am on active military duty maintaining Caroline County as my legal residence?

Under the Soldiers' and Sailors' Civil Relief Act, your tax liability would be to Caroline County regardless of where you are stationed or where your personal property may be garaged during the year.

21. As an active duty member of the military will I be taxed for personal property in Caroline County if I maintain a legal domicile in a state other than Virginia?

No. You would not be taxed in Caroline on personal property registered in the name of the service person, their spouse or both. However, personal property registered jointly with a non-military member other than your spouse would be taxable both for personal property taxes and county decals if the same tax was not paid to their legal domicile. Military personnel must present a copy of the current leave and earnings statement.

22. At the dealership, I paid them to register my vehicle with DMV. Was my car registered with Caroline County as well?

Possibly. You should still notify the Commissioner of the Revenue to be sure. This applies for all motor vehicles, trailers, boats, boat motors, motor homes and camping trailers.

Contact the Commissioner of the Revenue.

23. Does my vehicle qualify for the high mileage reduction on personal property vehicles?

If your vehicle has higher than average mileage, it may qualify for the high mileage reduction. To apply, you must submit your latest state inspection receipt for the vehicle every year to:

The Commissioner of the Revenue’s Office
P.O. Box 819
Bowling Green, VA 22427

 

Note, the discount only applies when a copy of your latest state inspection receipt is filed on or before February 1 of each year.

 

The high mileage assessment reduction will be taken from the National Automobile Dealers Association (NADA) January 1 official guide. The amount of the assessment reduction will vary according to the class and age of the vehicle. The value shown in the NADA mileage table will be adjusted from the assessed value. The personal property tax rate will then be applied to the reduced assessment.

 

Please note, the high mileage reduction does not apply to motorcycles, motor homes, large trucks or trailers.

24. Does my vehicle qualify for the Car Tax Relief?

Motor homes, trailers and farm use vehicles do not qualify. In addition, if you can answer yes to any of the following questions, your motor vehicle is considered by State Law to have a business use and does not qualify for the Car Tax Relief:
- Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
- Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?

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Treasurer - Real Estate Tax

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1. How are the assessments on each parcel determined?

Every 4-6 years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for 4 years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders or new construction.

2. Why can't we change the value of a property when requested by the taxpayer?

The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, rezoning, or new construction.

3. When is the next general reassessment?

The last general reassessment was conducted during 2015 and became effective January 1, 2016.  The next one will be conducted during 2020 to become effective January 1, 2021 in accordance with current county code.

4. What is the process for challenging an assessment made during reassessment?

When the reassessing of each parcel has been completed, the Board of Assessors holds hearings. At the completion of their hearings, a Board of Equalization is established to review any complaints. Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of Virginia.

5. Who sets the real estate tax rate?

The Board of Supervisors (BOS) establishes a real estate tax rate each year. Learn more about the BOS online.

6. When is my real estate tax payment due?

Taxes on all real estate will be due in equal semi-annual payments on June 5 and December 5 based on the assessed value January 1. Corrections to the original assessments are taxed as supplemental tax bills. These are billed at various times during the year, due 30 days after the billing. A supplement for new construction during the year will be billed in January of the following year, due 30 days after the billing.

7. Is there a penalty for paying my real estate tax late?

Yes. A penalty of 10% of the assessed tax will be added to the taxes due. In addition, interest will be due on both the tax and penalty, at a rate of 10% per annum until paid.

8. Why can't you change my name on the tax bill since I got married last year?

The real estate tax bills are based on the land book prepared by the Commissioner of the Revenue. Changes to the land book take place when there is a transfer of ownership of property. The Commissioner's Office obtains deed transfers, deeds of correction, and other records from the Clerk of the Circuit Court.

In order to change the name on a tax bill, a deed of correction must be recorded with the Clerk of Circuit Court.

9. Why is the former owner's name on my tax bill when I have a deed showing that I own the property?

The Commissioner of the Revenue prepares the land book based on property ownership and assessed values as of January 1. If a property transfers ownership before the 1st half of the bill, every effort is made to update the real estate records so that the tax bill is sent in care of the new owner. All transfers of property ownership prior to the second half billing are updated for those bills.

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Treasurer - Vehicle Decals

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1. Does Caroline County still require a decal sticker to be displayed on the windshield?

No.  As of August 14, 2018, Caroline County no longer requires a decal to be displayed.  All current decals should be removed by December 31, 2018.  

2. If I sell a vehicle during the year and purchase another one, do I get a discount on the vehicle license fee for my new vehicle?

No.  If you sell a vehicle in which you already paid the vehicle license fee, you will be assessed a separate vehicle license fee on the new vehicle.  Contact the Commissioner of the Revenue's office with any questions.

3. If I move into Caroline County from another jurisdiction after January 1, will I be assessed a vehicle license fee by Caroline?

No. You will need to provide proof of payment to the Commissioner of the Revenue's office.  Once they confirm that a vehicle license fee has been paid to another Virginia locality, they will not charge a vehicle license fee for Caroline.  This only applies if it's within the same tax year and for the same vehicle.

4. If I am a Resident of an incorporated town, do the same rules for purchasing a decal apply?

Contact your town official for details:
- Bowling Green Phone: 804-633-6212
- Port Royal Phone: 804-742-5331

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Treasurer's Office

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1. How can I contact the Treasurer’s Office?

Our mailing address is:
P.O. Box 431
Bowling Green, VA 22427

You can also visit us in person at the Caroline County Administration Building located at:
212 N Main Street
Bowling Green, VA 22427

Contact us by phone or email.

2. What hours are you open?

The Treasurer’s Office is open Monday - Friday from 9 a.m. - 5 p.m. However, the Department of Motor Vehicles (DMV) services are only available from 9 a.m. - 4:30 p.m., Monday - Friday. Please note, the Treasurer’s office does observe all state holidays. To see if we are closed, please check the Treasurer's page.

3. I received a notice about my delinquent Personal Property taxes from your office, who should I contact?

Please contact Sharon Mitchell in our Compliance Department.

4. Are payment plans offered in Caroline County?

Yes, we do offer prepayment plans for your real estate and personal property bills. The prepayment option allows you to make tax payments weekly, monthly or quarterly. Prepayment plans help citizens spread out the cost of their taxes by allowing them to prepay all or part of their bill before the June 5 and December 5 deadlines. Prepayment plans can be paid online or with a check or money order.

To pay with check or money order, print out the prepayment voucher and mail it with payment to:
The Treasurer’s Office
P.O. Box 431
Bowling Green, VA 22427

Taxes from previous years must be paid in full in order for a prepayment plan to be established. Payments are applied to the oldest bill 1st. Please note, prepayment vouchers are not for delinquent tax bills. To discuss payment plans for delinquent accounts, please contact our Compliance Department at 804-633-5045.

Easily pay your bill online.

5. What options do I have for payment?

We offer numerous options for residents to pay their bills including:
- In person at the Treasurer’s Office in Bowling Green and both Caroline County branches of Union First Market Bank (Bowling Green and Ladysmith)
- By mail
- Online with e-treasurer
- By telephone with Official Payments
- Pre-payment and automatic bank draft options.

A detailed list of each of these options is available online.

6. I received a refund check from Caroline County but do not know why I am receiving it. Can you help me?

If emailing, please include the check number within your message. Please choose your method of contacting us.