Commissioner of the Revenue

The office of Commissioners of the Revenue was created by the Virginia General Assembly in 1786. Commissioners are the chief tax assessing officers in Virginia’s cities and counties.  They administer the assessments for businesses and individuals in the following areas:

     · Real estate taxes (in some cities and large suburban counties, assessors handle this function)

     · Personal property taxes (including personal property tax relief)

     · Business license fees

     · Consumer utility taxes

     · Machinery and tool taxes

     · Merchants capital taxes

     · Local excise taxes (e.g. meals, lodging, cigarettes)

     · Special tax relief and land usage programs

Commissioners also assist citizens with completing their state income tax returns. In many localities, Commissioners operate DMV Select sites providing citizens with Virginia Department of Motor Vehicles (DMV) service.

Elected Commissioners serve at the pleasure of the voters and are directly accountable to taxpayers. They provide fair and equitable assessment of taxes, protection of confidential taxpayer information, and vital “checks and balances,” thereby ensuring that no one governmental entity has total taxing authority over its citizens.

Commissioner of the Revenue Association