Real Estate & Personal Property Taxes

The Real Estate Taxes are due May 15th and October 15th and Personal Property Tax Deadline is October 15th.

Tax Rates

  • Real Estate - $0.90 per $100 of assessed value
  • Personal Property - $2.05 per $100 of assessed value

Learn More

Questions regarding the assessment of either real estate or personal property should be directed to the Commissioner of Revenue at (276) 679-0031.

Food Tax

Meals tax is a 7% tax on the amount paid for meals purchased from any food establishment. The tax, which is held in trust by the business, is due the 20th of each month. A 3% commission is given if the tax is paid on time. If the tax is not paid by that date, there is a 10% penalty and interest of 10% per year.


Lodging Tax

Transient occupancy tax is a 6% tax added to the bill of anyone staying at a hotel, motel, or boarding house. The tax, also held in trust by the business, is due by the 20th of each month. If the tax has not been paid by that date, a 5% penalty is added and interest of 10% per year.


Cigarette Tax

All cigarettes sold within the city must have a City of Norton stamp on each pack. Every local dealer or agent in cigarettes must purchase the stamps from the treasurer’s office.

The cigarette tax is twenty-five cents ($0.25) per pack as of July 01, 2015. A discount of $0.006 per stamp is given to cover the cost incurred by the dealer or agent in affixing the stamps to packages of cigarettes. The stamps are sold in rolls of 15,000 stamps at a cost of $3,660 per roll.

The stamps may be mailed by adding $5 per roll for shipping and handling or picked up in the treasurer’s office at no extra cost.


Learn More

If you have questions concerning taxes, payments, or due dates, please call (276) 679-7246.