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, transient occupancy tax, cigarette tax, and admissions tax
• Assisting with state income taxes and state income tax estimated payments
• Assisting with county revenue projections