Commissioner of the Revenue

 

Information

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


Forms & Tax Information

 

 

Virginia Freedom of Information Act

Please contact Jeff Richardson 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.

Jeff Richardson
Smyth County Commissioner of Revenue Office 
Smyth County Courthouse
109 West Main Street, Suite G011
Marion, VA 24354
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Email: commissioner@smythcounty.org
Phone: 276-782-4040 x1

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

personal property

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

business personal property

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

real estate

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
Blue Ridge Mass Appraisal in 2014. The next reassessment has been scheduled for 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



 

Staff

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

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

Smyth County Commissioner of Revenue Office 

Smyth County Courthouse
109 West Main Street, Suite G011
Marion, VA 24354
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