Commissioner Of Revenue

The Office of the Commissioner of the Revenue is a constitutional office of the Commonwealth of Virginia and the County of Smyth. The Commissioner is locally elected every 4 years and is the chief tax authority for the locality. The Commissioner is responsible for:
  • Assessing all personal and business property
  • Maintaining real estate ownership information
  • Overseeing the Land Use Program
  • Overseeing the state income tax filing process
  • Overseeing the Tax Relief Program


  • The vision of the Smyth County Commissioner of the Revenue’s Office is “Service to community by working together”. This vision emphasis the dedication to the community and assists in accomplishing our mission.

  • Fairly and equitably identifying and assessing all sources of revenue to which the County is entitled according to the laws of the Commonwealth of Virginia and the County of Smyth
  • Actively advocating and promoting programs to minimize the tax burden on our citizens, and assisting taxpayers in participating in tax reduction programs
  • Providing taxpayers with accurate and useful information concerning revenue assessments
  • Providing County officials with accurate and useful information from which decisions can be made to best serve the citizens of Smyth County
  • Providing efficient, effective and courteous service in a timely manner to the citizens of Smyth County
Tax Payment Information:
Please contact
Virginia Freedom of Information Act
Please contact Bradley Powers concerning any VFOIA request.  It is recommended, though not required, that VFOIA requests be made in writing. Requests can be made in person, by phone, by mail, or electronically. It is not necessary to specify the reason for your request. However, you must provide your name and legal address.
Bradley Powers
Smyth County Commissioner of Revenue Office 
Smyth County Courthouse
109 West Main Street, Suite G011
Marion, VA 24354
Phone: 276-782-4040 ext. 2
Learn More About VFOIA

More information about the Virginia FOIA can be found through the Virginia Freedom of Information Advisory Council.
Read the Virginia Freedom of Information Act online.
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.

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 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.

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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

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Smyth County Commissioner of Revenue Office 
Smyth County Courthouse
Address - 109 West Main Street, Suite G011
Marion, VA 24354
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Forms & Tax Information11 documents

  • 2024 Form 762 B
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  • 2024 Form 762 M&T
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  • 2024 Meals Tax Form
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  • Real Estate Relief for the Elderly or Permanently and Totally Disabled
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  • Tax Rate Information
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  • Tax Relief Information
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  • Transient Occupancy Report 2023
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  • § 58.1-3219.5. Exemption from taxes on property for disabled veterans.
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  • Requested Data for All Businesses & Industries in Smyth County, VA
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  • VA Transient Occupancy Report filed Timely
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  • VA Transient Occupancy Report Late Filing
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