Commissioner of the Revenue

Responsibilities of the Commissioner

Commissioners of the Revenue are the chief tax-assessing officers in Virginia's cities and counties. They handle the assessment of real estate taxes (in some cities and large suburban counties, assessors handle this function), personal property taxes, business license fees, consumer utility taxes, machinery and tools taxes, merchants capital taxes and special taxes on meals, lodging and cigarettes. Commissioners also help residents complete state tax returns.

Assess Real Estate

The State Code of Virginia Section 58.1-3281 requires that each Commissioner of the Revenue shall assess the value of any building and enclosure not previously assessed, found to be of the value of $100 and upwards.  The value shall be added to the value at which the land was previously charged.

This information is ascertained by a physical inspection of the property.  The Commissioner of the Revenue will do the inspections in November, December and early January to ascertain the percentage of completion for tax day January 1 of each year.  The Commissioner will go to the door and present a business card and state the reason for the inspection.  If no one comes to the door, the Commissioner will proceed with the inspection to the best of her ability.


  • News on the 2020 General Reassessment

Assess Personal Property

The State Code of Virginia Section 58.1 3500- 3522 requires the Commissioner of the Revenue to assess all vehicles, boats, campers, trailers, motorcycles, business equipment, machinery & tools, merchant's capital and heavy machinery as of January 1 of each year.

This information is ascertained by D.M.V. records , form 762 Personal Property Form, and taxpayer information from state income tax returns, physical inspections, etc.

Special Info on COVID-19's Impact on the Vehicle Valuations of 2023

Assistance to Taxpayers

Free tax assistance for Virginia State Income Tax returns is provided for Appomattox County residents.  The Commissioner also administers Tax Relief for the Elderly and Handicapped as well as assists taxpayers with correspondence from the Virginia Department of Taxation.

Tax Rates

Current Tax Rates for Appomattox County, Town of Appomattox, and Town of Pamplin.


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