Commissioner of Revenue
Real Estate Tax
Contact: Suzanne Lee
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 periodically by authorized appraisers to adjust
accounts to reflect the current market value. The last reassessment was
conducted by
Blue Ridge General Appraisers in 2010.
The next reassessment is scheduled by the Board of Supervisors for 2014.
Mailing address changes need to be provided to Suzanne Lee 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:
Sample Land Use Application Form (click to view)
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
Woodland
2) Minimum of 5 Acres
3) Application completed in year of reassessment per Board of
Supervisors
or completed between November 1st to
December 31st of any following year
4) Real Estate Taxes are paid in full on property
5) Land Use Application Fee paid with application
6) 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.
For more information, call the Commissioner of the Revenue office at
276-782-4040 ext 1 or 2.
