COMMISSIONER OF REVENUE
|Commissioner of the Revenue
Laura M. Walsh
| Office Hours
Monday - Friday
8:30 am - 5:00 pm
PO Box 269
16360 Dunn Street, Suite 102
Amelia, VA 23002
The Commissioner of the Revenue is responsible for assessing the real estate tax, tangible personal property tax, business tangible personal property tax, machinery and tools tax, business license tax, short-term rental tax, transient occupancy tax, and public service corporation tax. The Commissioner also issues county business licenses, processes and prepares state income taxes and administers the real estate tax relief for the elderly/disabled and veteran programs as well as the Land Use program. The Commissioner's duty is to administer the tax laws of the state and the locality fairly and in uniformity.
The Commissioner will use real estate re-assessments, building permit information, Department of Motor Vehicles records, and vehicle pricing guides to assess value. The tax rate is set by the Board of Supervisors on an annual basis.
Real estate worth is re-assessed every six years. The Commissioner of the Revenue is responsible to assess value of new homes and changes in existing homes that alter the fair market value each year as well.
Personal property is based on the location of the property on January 1st of the taxable year. Vehicle value is based on the "loan" value as listed in the first quarter NADA guide for that year.
Tangible personal property used in a trade or a business (furniture, fixtures, computers, machinery & tools, heavy equipment) is also valued by the Commissioner’s office. The office uses a depreciating scale to determine value from one year to the next.
We offer a land use program for those that farm animals or crops on the land. Please contact us for more information on the topic.
Please see our individual sections on updates that may occur in those specific areas.
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