The Commissioner of the Revenue's office is responsible for fairly assessing taxes on real estate; personal property (includes vehicles, boats, etc.); business personal property (includes equipment, furniture & fixtures, merchants capital); food & beverage tax; and public service corporation taxes. Our office handles land special use assessments and tax credits for the elderly and disabled. We maintain maps of the land parcel information in the county for tax assessment purposes.
In addition our office will help you complete your Virginia State Income Tax return.
All real estate is subject to taxation, except that specifically exempted by state code. Tax bills on real estate are due annually on December 5. As required by Virginia Code, every five (5) years Wythe County conducts a General Reassessment on all real estate. A professional and independent reappraisal company hired by the Board of Supervisors carries out this task.
The Commissioner of the Revenue's Office is responsible for assessing new construction and/or additions or improvements that occur between reassessments. Please notify our office with any change of address.
The Real Estate Division of the Commissioner's Office is responsible for maintaining all real property records for the purpose of assessment and taxation. Property records are accessible to the public. Transfers of property ownership are performed by obtaining deed transfers, wills and other records from the Clerk of the Circuit Court. Plats of survey are used to adjust acreages and create new parcels under the County subdivision ordinance. It is important that deeds of transfer, wills and plats of survey be recorded in the Circuit Court Clerk's office in a timely manner in order to ensure that actual owners of property are accurately assessed.
Railroads, pipelines and utility properties are assessed by the State Corporation Commission or Department of Taxation and are reported to the Commissioner of the Revenue for inclusion in the local tax roll. The Commissioner of the Revenue verifies this information and maintains these records in the office.
BUSINESS PERSONAL PROPERTY TAX
Business tangible personal property is assessed on furniture, fixtures, and other equipment owned and located by any business in Wythe County on January 1. All property is subject to this tax, including property that has been fully depreciated for federal tax purposes. Businesses are required to file a detailed property report with the Commissioner of the Revenue by May 1. Business personal property and Machinery & Tools may be depreciated if forms are completed and schedules attached.
Business Personal Property Form
Machinery & Tools Form
All Wythe County citizens are encouraged to utilize the services and resources offered by the Commissioner of the Revenue's Office. State income taxes may often be confusing so it is very beneficial when knowledgeable assistance is close at hand.
What is the function of the local Commissioner of the Revenue's Office in the processing of state individual income tax returns?
The main function is to screen, review, and process all incoming tax returns. A local filing helps to ensure that the return will be accurate, in composition and mathematics, before being sent to the Department of Taxation in Richmond. Upon receipt, locally filed tax returns are immediately entered on the Commissioner of the Revenue's Office computer system, allowing quick access for inquiries and the ability to send it back to the taxpayer for correction if necessary. Tax due payments and initial estimated income tax payments are processed daily.
Accessibility is another advantage of locally filed returns. Filing locally through our office makes it more convenient to personally interact with the citizen or tax preparer to correct any errors that may have been made. If citizens do not receive their state income tax refunds within an expected time frame, they may contact our office and speak with a trained staff member. Assistance may be rendered that will speed up the refund.
If you have additional questions do not hesitate to call the Commissioner of the Revenue's office at (276) 223-6015 for further assistance.
FOOD AND BEVERAGE TAX
A 6% Meals Tax (tax on prepared food and beverage) is imposed by Wythe County and is administered by our office (new rate effective 1/1/21). The Town of Wytheville has a meals tax of 7% and the Town of Rural Retreat has a 5% meals tax.
SPECIAL USE ASSESSMENTS
Article X, Section 2 of the Constitution of Virginia provides for the implementation of general law to permit local jurisdictions to grant deferral of or relief from, a portion of the real estate taxes on certain classes of real estate. The General Assembly passed the legislation permitting localities, by ordinance and according to specific criteria, the authority of the special assessment and taxation of agricultural and horticultural lands at its use value than its fair market value.
QUALIFICATIONS FOR SPECIAL CLASSIFICATION
Agricultural Use: Must be devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. Required five (5) acres minimum in agricultural use and a five (5) year history of agricultural use.
Horticultural Use: Must be devoted to the bona fide production for sale of fruit of all kinds, vegetables, nursery and floral products under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services, or devoted to and meeting requirements and qualifications for payment or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.
LAND OWNER OBLIGATIONS FOR LAND USE ASSESSMENT
Applications for taxation on the basis of a land use assessment must be received by November 1 in the Commissioner of Revenue's office. The application, if approved, will be effective January 1 following the November 1 application. An application fee of $25.00 & $0.20 per acre must accompany this form and all taxes on the subject property must be current. The application and fee is required each time there is a change in use or acreage of any parcel previously approved and under this program.
Property owners in Wythe County participating in this program must re-validate their parcels with every reassessment.
Change in Use
If the property is changed to a non-qualifying use, the owner is required to report any change to the office of Commissioner of the Revenue within 60 days after such change occurs.
This is the recovery of the original tax due on a tract of land. When real estate has been taxed according to the special assessment criteria and the land use changes to a non-qualifying use, a rollback tax will be applied. If a parcel is subdivided or a split-off parcel occurs (subdivision) rollback taxes will be applied when the parcels affected do not meet the land use qualifications.