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The Commissioner of the Revenue is a constitutional officer elected by the citizens of Rockbridge County to serve a four year term. The Commissioner is the chief assessing officer of a locality. The office is responsible for upholding the Constitution and the State Code of Virginia.
The Commissioner of the Revenue’s office is responsible for:
Assessing all new construction and changes to improvements on real estate
Administering tax relief for the elderly, disabled and veterans on real estate
Administering the agricultural, horticultural, or forest land use assessments
Assessing all personal property, including machinery and equipment, of individuals and businesses
Assessing all businesses sited in the county for business license
Administering all food and beverage and transient occupancy tax
Assisting with state income taxes and state income tax estimated payments