Real Estate taxes are paid upon land and improvements. All real estate is subject to taxation, except that specifically exempt by State Code. The Office of the Commissioner of the Revenue (757) 653-3030 determines assessments. The Southampton County Board of Supervisors sets Real Estate tax rates annually in the month of April. The current Real Estate Tax Rate for 2021 is $.89 per $100. The Commissioner of the Revenue prepares the Real Estate Book, and the Office of the Treasurer collects the taxes.