Sara R. Henderson - 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.
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.
Assistance to Taxpayers
Free tax assistance for Federal and State Income Tax returns is provided for Appomattox County Residents with an appointment only. The Commissioner also administers Tax Relief for the Elderly and Handicapped as well as assists taxpayers with correspondence from the Internal Revenue Service (IRS) and the Department of Taxation.
Current Tax Rates for Appomattox County, Town of Appomattox, and Town of Pamplin.
- Form 762 Return of Tangible Personal Property: Machinery and Tools, and Merchants' Capital - for Local Taxation Only
NOTES regarding Form 762:
- There is not a specific section for mileage, however, we ask that you please list your mileage somewhere in the upper right corner of Part I
- Must be filed in the office of the Commissioner of the Revenue by May 1st of each taxable year
- Tax Relief for Elderly and / or Handicapped: Must be filed in the office of the Commissioner of the Revenue by May 1st of each taxable year
- Federal Income Tax Due: April 15th
- State Income Tax Due: May 1st
- Personal Property Returns Due: May 1st
- Tax Relief for the Elderly & Handicapped Application Due: May 1st