Commissioner Of Revenue

02COR20The 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. 
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.
For more information, contact:
Becky Kress, Chief Deputy
Phone:  276-782-4040 x4
Fax:  276-782-4041
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.

02personalproperty1 02realestate1
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
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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