Real Estate Information
Responsibilities
The Commissioner of the Revenue is responsible for maintaining all real property records for the purpose of assessment and taxation in Smyth County. The Commissioner's office works closely with the Clerk of Circuit Court, Treasurer's Office, and the public to maintain timely recording of transfers and information changes for the tax rolls. The office also assigns Tax Map Numbers for parcels.
Public Information Portal for Real Estate Information
To help provide convenient access to real estate taxation records, our office is launching a website that will be updated nightly. This website will have the most up to date information available. Information contained on the site is publicly available information from the office in a more convenient way. Information will include ownership (current and historic), assessment information, building information, and more. Essentially, information you would receive on a "property card" is fully available without having to put in a request. The go-live for this site is expected on Friday July 25th and will be linked here.
Smyth County COR Public Real Estate Information Portal
Real Estate Tax Rate
All tax rates are set by the Board of Supervisors of Smyth County.
2025 Real Estate Tax Rate: $0.59 per $100 in Assessed Value
Assessment Information
The most recent general reassessment of real property became effective on January 1, 2024. Smyth County currently conducts reassessments every four years or as otherwise determined by the Board of Supervisors. If the current schedule is maintained, the next reassessment will take effect on January 1, 2028, with assessment activities beginning in 2027. The Board of Supervisors currently contract out general reassessment and the assessment of building permit property changes.
When a building permit is issued, the change is noted to the contracted assessors who will visit property during the year to establish a value for January 1 of the tax rates.
