Real Estate

All real estate is subject to taxation, except that specifically exempted by state code. Property is assessed on January 1st. Tax bills are due on December 5th. The Real Estate Assessment Office reassesses all real estate in Louisa County every year. The Assessment Office is also responsible for assessing property that has been subdivided; new construction; and improvements or additions to an existing structure. Questions regarding a reassessment notice should be directed to 540-967-3450. If there is a change of bill address, or any other change pertaining to your taxes, please notify the Commissioner of Revenue's Office at 540-967-3432.

In cases of the removal of a name due to death, the deceased name may be removed if the original deed reads with the right of survivorship and a death certificate is presented to the office of the Commissioner of the Revenue. Please check your deed and bring with you when presenting the death certificate. For any other name changes, you are required to file with the Clerk of the Circuit Court 540-967-5312.


Change of Address


To make a change of address for various property types view and complete the Change of Address Form.

Real Estate Transfers & Mapping


The Office of the Commissioner of Revenue is responsible for:
  • Assigning map numbers; updating addresses of property owners and new assessment changes for billing
  • In addition, producing the Annual Real Estate Land Book, which is the basis for the Treasurer's tax bill
  • Maintaining a record for each parcel of property in Louisa County
  • Transferring property as recorded by Deed or Will in the Clerk of the Circuit Court's office

Real Estate Tax Relief for the Elderly or Disabled


This form must be filed by May 1 of each year.

If you are 65 years of age or became permanently disabled on June 30 of the year immediately preceding the taxable year or 100% handicapped, have income of less than $40,000 from all sources, and have less than $100,000 in total net worth, you may be entitled to an exemption on your Real Estate Tax. Applications for relief on Real Estate Tax must be filed with:
  • Commission of the Revenue's Office
    P.O. Box 8
    Louisa, VA 23093
  • Submit by May 1 annually, the table below shows the discount for which you may be eligible
Does not include home and first 10 acres. The applicant, spouse and all others living in the dwelling (related or non-related) must supply the required information on the Tax Relief Application.
Income Net Worth $0 - $25,000 Net Worth $25,001 - $50,000
Net Worth $50,001 - $75,000
Net Worth $75,001 - $100,000
$0 - $18,000 100% 90% 80% 75%
$18,001 - $29,000 90% 80% 70% 70%
$29,001 - $40,000
70% 60% 50% 50%

Requirements


  • Combined income cannot exceed $40,000
  • Maximum Financial Worth $100,000 (excludes up to 10 acres and the home in which you reside)
  • No delinquent real estate taxes
In order to complete the application process, the following will need to be provided to the Commissioner of the Revenue's Office:
  • Date of Birth and/or documentation verifying date of total disability
  • Documentation of all income listed on the application (Social Security Benefit Statement)
  • Documentation and evidence supporting net worth of items
A change in ownership to a spouse or a non qualifying individual, when such change resulted solely from the death of a qualifying individual or a of such property shall result in a prorated exemption for the current taxable year. Should you require any assistance with this form or need information, please contact this office at 540-967-3432. For more details view the Real Estate Tax Relief Application (PDF).

Real Estate Exemption From Taxation


Certain property ownership's and uses may receive exemption from local real estate and/or taxes, by designation and/or classification, per Virginia Code 58.1-3600. For complete details view the Real Estate Exemption From Taxation Form (PDF). These property ownership's and uses include, but are not limited to:
  1. Churches or religious bodies
  2. Non-profit cemeteries or burying grounds
  3. Certain libraries and non-profit incorporated institutions of learning
  4. Park and playground purposes
  5. Patriotic, historical, benevolent, cultural purposes
  6. Property of a non-profit corporation organized to establish and maintain a museum