Commissioner of the Revenue
The Commissioner of the Revenue is responsible for accurately assessing all tangible personal property (personal and business) and maintaining real estate ownership records. The Commissioner oversees tax relief
programs for seniors and permanently disabled citizens, land use and the car tax rebate. The Commissioner also oversees the filing of Virginia State income tax returns.Please note:
The responsibility for collecting taxes
rests with the Treasurer's Office
. If you want to pay your taxes, have questions about payments due or paid
or about due dates, please contact the Treasurer's Office at (540) 382-5723.
What's NewPersonal Property Change Form Instructions:
The Personal Property Change Form
allows you to change your address, tell us if you purchased a vehicle, sold a vehicle, or moved in or out of the county. Below is an ordinance passed by the Montgomery County Board of Supervisors in July of 2014 that requires you to file this form with
the Commissioner of the Revenue within 60 days to avoid a penalty of 5% or $10 whichever is greatest. Please list any changes and mail or e-mail the form to the Commissioner of the Revenue.
Sec. 2-32. - Filing of personal property tax returns - Generally.
- (a)Every person in the county subject by law to tangible personal property taxation shall file a tangible personal property tax return with the commissioner of the revenue of the county on forms furnished by such office on or before May 1 of each
calendar year with the exception of motor vehicles and trailers that acquired a situs within the county or are transferred to a new owner in the county after Jan. 1, for which the deadline shall be 60 days following the date of such transfer or
acquisition of situs in the county. Any person failing to file such return on or before the due date shall incur a penalty thereon of 5 percent of the tax assessable on such return or $10, whichever is greater, which shall be added to the amount
of taxes or levies due from such taxpayer and which, when collected by the treasurer, shall be accounted for in his settlements; provided, however, that the penalty shall in no case exceed the amount of tax assessable.
- (b)Notwithstanding the filing requirements described above, any person owning or leasing a motor vehicle, who has previously filed a personal property tax return with the commissioner of the revenue for that vehicle, and for which vehicle there has
been no change in the situs or status, shall not be required to file another personal property tax return on such vehicle, until and if such situs or status changes.
For the purposes of this section, the term "change in status" shall
mean one or more of the following:
- A change occurs in the name or address of the person or persons, or entity, owning or leasing such tangible personal property.
- A change occurs in the taxable situs of tangible personal property.
- Any action which causes personal property to acquire situs in the county occurs, for which no personal property tax return has been filed by the owner.
- Any change affecting the assessment or levy of the personal property tax occurs for which a tax return has been previously filed, or the use of a personal vehicle has changed to business use, thereby affecting application of the Personal Property
Tax Relief Act.
- (c)The commissioner of the revenue may grant extensions of time, not to exceed 90 days, for filing returns on tangible personal property, machinery and tools and merchants' capital whenever good cause exists. The commissioner shall keep a record of
every such extension. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.
Penalty for failure
to file a return shall not be imposed if such failure was not the fault of the taxpayer. The treasurer shall make such determinations of fault relating exclusively to failure to pay a tax and the commissioner of the revenue shall make such determinations
relating exclusively to failure to file a return.
- (d)All taxes or levies on tangible personal property in the county shall be due and payable during the year for which the same are assessed, and shall be paid to the treasurer of the county on or before Dec. 5 of such year.
- (e)All taxes or levies on real estate in the county shall be due and payable during the year for which the same are assessed, and shall be paid to the treasurer of the county in two approximately equal installments as follows: one-half (1/2) on or
before June 5 and one-half (1/2) on or before Dec. 5 of such year.
(Code 1975, § 7-2; Ord. No. 1982-10, 6-7-82; Ord. No. ORD-FY-15-02, 8-11-14)
State Law reference - Taxpayers to file returns, Code of Virginia, § 58.1-3518; penalty for failure to pay taxes by December 5, Code of Virginia, § 58.1-3915; authority of county to provide for payment of real estate taxes in installments,
Code of Virginia, § 58.1-3916.
- Personal property - $2.55
- Motor vehicle - $2.55
- Business furniture & fixtures - $2.55
- Computer equipment (for businesses) - $2.55
- Merchants capital - $3.05
- Machine & tool - $1.82
- Aircraft - $1.23
- Mobile home - $0.89
- Real estate - $0.89