Northampton County, Virginia

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Commissioner of Revenue

The Commissioner of the Revenue is a Constitutional Officer, elected by the citizenry, serving a four year term. Funding for the office is shared by the Commonwealth and the County.
The Commissioner's office is responsible for the discovery, identification, and the assessment of all taxable property, real and personal in the county. The Commissioner's office prepares the tax roles for submission to the County Treasurer for tax billing.

In addition to providing assistance in preparing and processing Virginia State income tax returns, and Virginia estimated taxes, this office provides assistance to the public with their state returns and the keying of returns to the state. The Commissioner of the Revenue maintains all real estate records and ownership transfers by deeds and wills, and updates and corrections of tax maps as needed. This office visits and assesses all new construction, determines qualification for the use value taxation in Agricultural and Forestry Districts, Conservation and Preservation Easements, and administers: the Elderly and/or Handicapped, the Rehabilitated Structure Program, Fire Fighters Incentive Program, the Personal Property Tax Relief Act, Proration, the Food and Beverage Tax, the Transient Occupancy Tax, the Business, Professional and Occupation Tax, Bank franchise taxes, Disabled Veterans Tax Exemption. It also provides assistance to property owners, attorneys, realtors and surveyors.

Our Mission:

To serve the public by administering the tax laws of the Commonwealth of Virginia with integrity, efficiency and consistency. To instill the highest degree of public confidence in our integrity and reliability by providing prompt, accurate and courteous service while promoting compliance with the tax laws and setting our performance as the benchmark for local government service.

 


PUBLIC NOTICE

NEW FOR TAX YEAR 2019 -TAX RELIEF FOR THE ELDERLY AND/OR HANDICAPPED

Household income level increases from $22,000 to $25,000
Provision: 58.l - 3210 of the Code of Virginia of 1950, as amended.
This program provides assistance in the payment of real estate tax for the elderly and/or handicapped.  You must be 65 years of age or older, or permanently and totally disabled on December 31 of the year immediately preceding the taxable year.   Disabled applicants under the age of 65 must attach certification from the Social Security Administration, or if not eligible for Social Security, a sworn affidavit by two (2) medical doctors licensed to practice medicine in the Commonwealth.  The dwelling must be the sole residence of the applicant. The combined (if married) income of the applicant from all sources shall not exceed twenty-five thousand dollars ($25,000.). The combined (if married) net worth shall not exceed eighty-thousand dollars ($80,000). Please see page 4 of the application for complete details.  Applications are available after January 1ST of the tax year and must be filed with the Commissioner's office by February 28th.

 


VACATION PROPERTY RENTAL

Renting homes, apartments, and rooms on a short-term basis through an online marketplace has become very popular. If you are currently renting or have rented your home, apartment, or a room on a short-term basis (less than 90 days), you are required to register with the Commissioner of the Revenue’s office. During the registration process, a transient lodging tax (trustee tax)account is assigned. Owners are required to charge and collect all appropriate lodging taxes from guests, and are required to remit the collected amount to the Commissioner of the Revenue office on a quarterly basis.


The tax for lodging is five (5) percent of the total amount paid for lodging for properties located in the county and two (2) percent for any property located in the town of Cape Charles, VA.

 


APPLICATIONS FOR ELDERLY AND/OR HANDICAP REAL ESTATE TAX EXEMPTION ARE DUE:

 

FEBRUARY 28, 2019

 


 

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