Smyth County, Virginia
The Smyth County Commissioner of the Revenue office takes the safety and
health of its employees and members of the community very seriously,
which is why we are closely monitoring the spread of Coronavirus
(COVID-19). We ask that you practice all the necessary precautions and
limit your exposure to other citizens during this time
Can I
still visit the Commissioner's office?
We encourage you to call us at 276-782-4040 and/or use
online resources to conduct business. However, if you cannot conduct
your business by phone or online, please call our office to schedule an
appointment during normal hours Monday thru Friday 9 am to 5 pm. If you are showing
any signs of illness or have been exposed to someone who has, please let
us know so we
can take the proper precautions.
What
happens if the Commissioner of the Revenue office closes temporarily?
If we must temporarily close our office in the interest of public
health, we will do so and you will be notified as soon as possible.
Please check back on this website periodically for any updates.
As a
precautionary measure, we are readying our plans to best serve you while
staying consistent with reasonable safety measures for our personnel.
Please do not hesitate to contact us should you need assistance. We
remain committed to providing you with superior service, and appreciate
your understanding and support.
Sincerely,
Jeff
Richardson
Master
Commissioner of the Revenue
Smyth County, Virginia
Welcome to Smyth County - the home of Hungry Mother State Park , the gateway to the Mount Rogers Natural Recreation Center, and
a hub of business and industrial development in Southwest Virginia.
This is home to us and a great place for you to be.
We work diligently to help to provide for the needs of our citizens, yet strive to protect them from excessive tax structures so
individuals can make the investments they need and spur on economic growth from the grass roots.
I am
pleased to be elected to serve our community, and work with my staff to insure equitable assessment of personal property, business equipment
and machinery & tools. We provide real estate data to the Board of Supervisors' appointed assessors and Board of Equalization.
We compile different forms of information to assist the Board of Supervisors make the difficult choices they are charged in making to help
Smyth County grow. Real Estate information is transferred to our office from the Clerk of the Court office and we strive to insure the
information is properly maintained and up to date.
We work to assist constituents applying for Senior Citizen / Totally & Permanently
Disable Tax Relief, Veterans Tax Relief, processing their Virginia State Income Tax and estimated tax payments, reporting their personal
property, and insuring businesses and industries properly completed and processed.
Working to help make Smyth County a Great Place to
Live, Work, and Prosper.
Jeff Richardson
Commissioner of the Revenue
Please contact
Treasurer's Office.
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Only businesses are currently required to file personal
property tax reports to the Commissioner of the Revenue in Smyth County beginning for Tax Year 2014.
In October 2013,
Commissioner Jeff Richardson recommended to the Board of Supervisors to amend their requirements to file personal property reports.
Now, only businesses are required to report their personal property each year by the May 1st deadline.
Businesses include all sole
proprietors filing Federal Income tax Schedule C, partnerships, corporations, and industries.
In addition, farm equipment reported
on Schedule F located within town limits of Chilhowie or Saltville must also be reported annually to the Commissioner of the Revenue
office.
Individuals no longer are required by the Board of Supervisors to report their personal property, because this
information will be downloaded from the Department of Motor Vehicles (DMV) and the Department of Game and Inland Fisheries (DGIF).
This reduces the burden on the taxpayer and helps the Commissioner of the Revenue office to be more efficient with our time and office
space.
It is imperative that individuals and businesses inform DMV and DGIF of any changes, including name, mailing address
and physical location of personal property effective as of January 1 (Tax Day).
If mailing addresses are changed after
January 1, taxpayers are to contact the Commissioner’s office to insure address for billing purposes.
Deadline to file
required personal property forms to the Commissioner of the Revenue office is May 1st of each year.
For more information,
contact:
Becky Kress, Chief Deputy
Phone: 276-782-4040 x4
Fax: 276-782-4041
Email:
bkress@smythcounty.org
Filing requirements for Businesses and Industries:
Businesses and Industries are required to file annually with the Commissioner of the Revenue
Office by May 1st of each year.
To simplify paperwork, the previous reports have been updated and are now available online. Upon completion, they may be saved
and forwarded to cor@smythcounty.org for processing.
Business Personal
Property Forms include:
1) Form 762
B used to report Business Equipment, Furniture & Fixtures, Computers, Merchant's Capital, Vehicles and any other
personal equipment used for non-manufacturing entities.
2) Form 762
MT used to report machinery and tools used in manufacturing, processing, mining, radio and television
broadcasting, dry cleaners or laundry business, dairy and logging entities.
Any personal property leased or rented from others
is also required to be filed on each of these reports.
Assistance in filing the annual Business and Industry Personal Property
forms is available by calling the Commissioner of the Revenue office.
For more information, contact:
Sara Kegley, Deputy
Phone: 276-782-4040 x3
Fax: 276-782-4041
Email:
skegley@smythcounty.org
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Filing requirements Real Estate Tax:
Annual filing requirements are not required in Smyth County.
Information on
real estate is obtained from the Clerk of the Court and the Smyth County
Building Inspector's office.
Reassessments are conducted no more than six years apart, by authorized assessors, to adjust accounts to reflect the current market value.
The Board of Supervisors determine when the reassessment will occur.
The last reassessment
was conducted by Pearson’s Appraisal Service, Inc. in 2020. Mailing address changes need to be provided to Dolly Robinson by calling or
writing to the Commissioner of the Revenue office at 276-782-4040 ext. 1, or PO Box 985 Marion VA 24354.
·Request Land
Use Application
Filing Land Use Applications:
Individuals
using their real estate for agricultural purposes may be eligible for Land Use classification. Key factures in qualification
include:
1) Agricultural use of property - Pasture & Tillable
2) Minimum of 5 acres or 6 acres if house site on property
3) Wooded land is a minimum of 20 acres
If property meets Land Use standards, the property will be taxed at a lower value,
resulting in a lower Real Estate tax. The fair market value of the property stays
the same, the land use value is just used
for tax purposes.
4) New applications must be completed for the reassessment year. During non-reassessment years
applications must be completed between November 1st and December 31st.
5) Real Estate taxes must be paid current in order to
apply and remain in the Land Use program
6) Land Use Application Fee paid with application
For more information, contact:
Dolly Robinson, Deputy
Phone: 276-782-4040 x1
Fax: 276-782-4041
Email:
drobinson@smythcounty.org
| Jeff Richardson, Commissioner of the Revenue Phone: 276-782-4040 x2 Fax: 276-782-4041 Email: commissioner@smythcounty.org |
Becky Kress, Chief Deputy Phone: 276-782-4040 x4 Fax: 276-782-4041 Email: bkress@smythcounty.org |
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Sara Kegley, Deputy Phone: 276-782-4040 x3 Fax: 276-782-4041 Email: skegley@smythcounty.org |
Dolly Robinson, Deputy Phone: 276-782-4040 x1 Fax: 276-782-4041 Email: drobinson@smythcounty.org |
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Katelyn Keeling, Deputy Phone: 276-706-8606 Fax: 276-782-4041 Email: kkeeling@smythcounty.org
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Smyth County Commissioner of Revenue Office Smyth County Courthouse 109 West Main Street, Suite G011 Marion, VA 24354 |