Find Property Tax Records in Highland County

Highland County property tax records are maintained by the Commissioner of the Revenue and the Treasurer, with offices in Monterey in Virginia's Alleghany Highlands region. Highland County is the least populous county in Virginia, and the county offices in Monterey handle all real estate assessment and tax collection for this rural, mountainous county. Residents can reach county offices and find basic contact information through highlandcova.gov. Records include owner names, parcel identification numbers, land and improvement values, and a history of tax payments for all taxable parcels. Property owners, buyers, and the general public can request access to Highland County property tax records at the Commissioner's office in Monterey during regular business hours.

Commissioner of the Revenue

The Highland County Commissioner of the Revenue assesses all real estate and personal property in the county at fair market value under Virginia Code § 58.1-3200. Highland County is a small, rural county in the mountains of western Virginia, with a property base consisting mainly of farmland, large forested tracts, pastureland, and a limited number of residential and commercial properties in and near Monterey. The same 100% fair market value standard applies here as in every other Virginia county, though the thin market for comparable sales in such a rural area can make valuation more challenging.

Each parcel's assessment file includes the owner of record, parcel identification number, legal description, land value, improvement value, and a history of assessed values over prior years. When a deed is recorded at the Circuit Court clerk's office in Monterey, the Commissioner's records are updated to reflect the new owner. Permits for construction or renovation trigger additional updates to the appraisal data on that parcel.

The Commissioner's office is in the county courthouse in Monterey. Hours are typically Monday through Friday during standard business hours, though a small county office like this one can sometimes have limited staff. Calling ahead before visiting is recommended, especially if you're traveling from outside the county. Staff can pull records, explain how a property was valued, and discuss the process if you want to challenge an assessed value.

Under § 58.1-3330, Highland County must notify property owners when their assessment increases beyond a set amount. If you get such a notice, contact the Commissioner's office. They can walk you through the basis for the change and your options from there.

For background on how Virginia's assessment system works statewide, visit the Department of Taxation at tax.virginia.gov. The department sets uniform standards all local commissioners must follow.

Highland County Treasurer

The Highland County Treasurer collects real estate and personal property taxes based on the assessments the Commissioner of the Revenue sets each year. The Treasurer's office in Monterey handles billing, payment processing, and collection of delinquent accounts for county properties. Check highlandcova.gov for current payment methods and due dates.

Real estate taxes in Highland County are typically billed twice annually. The Treasurer's records show the payment status for every parcel in the county. These records are checked by title companies and settlement attorneys before property sales close to confirm no outstanding balances exist. Unpaid real estate taxes are a lien on the property under Virginia law, and that lien must be cleared before title can transfer cleanly. The Treasurer can provide a written statement of current tax status when needed for a real estate transaction.

If your tax bill looks wrong, the conversation starts with the Commissioner's office since the Treasurer can only adjust a bill if the Commissioner authorizes a change to the underlying assessment. What the Treasurer handles directly is payment processing, confirming receipts, and following up on past-due accounts. In a small county like Highland, the Treasurer's office staff knows the property rolls well and can generally answer basic questions quickly. Long-term delinquency can lead to collection actions and, in extreme cases, tax sale proceedings.

How to Search Highland County Property Tax Records

Check the Highland County website at highlandcova.gov first for any online search tools. As one of Virginia's smallest counties, Highland may have more limited online resources than larger localities. If an online portal isn't available, contact the Commissioner of the Revenue's office directly in Monterey. Staff can look up records at the counter and provide the information you need.

Under Virginia Code § 58.1-3331, assessment records are public and open for inspection without any requirement to explain your purpose or show a legal interest. Anyone can ask to see a parcel record. Staff will pull the file and let you review it. Copies are generally available at a small per-page fee. In a county this size, informal requests are often handled quickly since the files are not large in volume.

For bulk data or records in a specific format, a written FOIA request to the county administrator is the route to take. Virginia's Freedom of Information Act requires a response within five business days, with an extension available if needed. Being specific about what you're looking for, including parcel numbers or the years you're researching, helps county staff respond more efficiently.

The Highland County Circuit Court clerk's office in Monterey holds deed and plat records that complement assessment data. Cross-referencing deed records with assessment files lets you build a full picture of a property's ownership and value history. Highland County has very few properties compared to most Virginia counties, which can make tracing individual parcels through the records quite manageable.

Assessment Process

Highland County must assess all real property at 100% of fair market value under § 58.1-3200. The Commissioner applies this standard using mass appraisal methods, though in a county with such a small number of transactions, finding comparable sales to anchor valuations can be harder than in more active real estate markets. Agricultural land, pasture, and large forested tracts make up the majority of the county's acreage, with a thin layer of residential and commercial properties in Monterey and a few small communities.

Appraisal records for each parcel include lot size, building square footage, year built, construction type, number of rooms, and any significant improvements on the property. Under § 58.1-3332, you have the right to inspect your own appraisal card, which documents the specific data the Commissioner used to reach your assessed value. If the card contains factual errors, fixing those can sometimes lead to a revised assessment without filing a formal appeal.

If you can't resolve a dispute with the Commissioner informally, you can appeal to the Board of Equalization. Under § 58.1-3378, every Virginia county must maintain a Board of Equalization that operates independently from the Commissioner's office. The board can reduce, increase, or leave a value unchanged based on the evidence presented at the hearing. Hearing procedures follow § 58.1-3379. Comparable sales data is the strongest evidence, though in Highland County you may need to draw from a wider geographic area to find meaningful comparables.

The screenshot below shows the Virginia Department of Taxation website, which provides the statewide assessment standards that guide Highland County's valuation process.

The Virginia Department of Taxation sets uniform standards for real estate assessments across all Virginia counties, including Highland.

Tax Relief Programs

Highland County provides real estate tax relief for elderly and disabled homeowners under Virginia Code § 58.1-3210. To qualify, you must meet the county's age or disability criteria, own and live in the home as your primary residence, and fall within income and net worth limits set by the Board of Supervisors. Those limits can be changed from year to year, so confirm the current figures with the Commissioner of the Revenue each year before applying.

Totally and permanently disabled veterans and surviving spouses of service members killed in action may qualify for a full exemption from real estate taxes on their primary residence under § 58.1-3219.5. This requires a certification of disability from the U.S. Department of Veterans Affairs. The Commissioner's office in Monterey handles these applications and can tell you what documentation you need to bring.

At the state level, the Virginia Department of Housing and Community Development at dhcd.virginia.gov administers housing assistance programs that may supplement local tax relief for Highland County residents. If property taxes are a financial hardship, it's worth looking at both county and state options.

The image below shows the DHCD website, where Virginia residents can find information on housing assistance and tax relief resources.

DHCD programs can complement local relief options for Highland County property owners who meet eligibility requirements.

Land Books and Records Access

Under Virginia Code § 58.1-3301, the Highland County Commissioner of the Revenue must maintain a land book listing every taxable parcel, its owner, assessed value, and the taxes due for each year. This land book is a public document available for inspection at the Commissioner's office in Monterey during regular business hours. It forms the official tax list the Treasurer uses to generate bills each year.

Because Highland County has so few properties compared to other Virginia counties, the land books are compact and relatively easy to navigate. Researchers, title examiners, and property buyers use them to trace past ownership and confirm tax payment history. For older records, historical land books may be held at the county courthouse or at the Library of Virginia in Richmond, which maintains a comprehensive archive of historical government records from all Virginia counties. Highland County has a long history, and its land records going back well into the 19th century are part of that archive.

Under § 58.1-3331, all assessment records are open for public inspection without any requirement to state a purpose or prove a legal interest in the property. Anyone can walk into the Commissioner's office in Monterey and request to see parcel records. Staff will make them available and provide copies at a small per-page charge. In such a small county, staff often know individual properties well and can help orient you to the records quickly.

For a full picture of a property's history, pair assessment records with deed and plat data from the Highland County Circuit Court clerk's office, also in Monterey. The two offices are close together at the courthouse, making it convenient to access both sets of records in a single visit. Cross-referencing deed records with land book entries helps you trace ownership and tax obligations through multiple ownership periods over many years.

Cities in Highland County

Highland County does not contain any independent cities. Monterey is a small unincorporated community that serves as the county seat rather than an independent city under Virginia law.

Nearby Counties

Highland County is located in western Virginia and borders counties in the Shenandoah Valley and Alleghany Highlands regions.