The Office of the Commissioner of the Revenue administer the assessments for businesses and individuals in the following areas: real estate taxes, personal property taxes, business license taxes, consumer utility taxes, machinery and tools taxes, merchants capital taxes and special taxes on meals, lodging, etc.
The Commissioner of the Revenue is elected by the citizens of Smyth County to a four-year term of office and serves at the pleasure of the voters. Jeff Richardson is the Commissioner of the Revenue since January 1, 2004.