The Commissioner of the Revenue is one of five elected constitutional officers whose authority is specifically conveyed in the Virginia Constitution.
In General, the local governing body (Board of Supervisors) establishes tax policy and sets tax rates. The Commissioner of the Revenue implements and administers these policies by establishing assessments and determining what is taxable. The Treasurer then collects the tax revenue.
The Commissioner of the Revenue is the chief tax-assessing official of the locality. The office of the Commissioner of the Revenue is responsible for administering the following taxes. Real Estate and Personal Property Tax, Meals Tax, Transient occupancy tax, Business Personal Property, Public Service Corporation Tax, Mineral Tax and Virginia Income Tax. Commissioners also assist taxpayers in completing state tax returns and filling forms.