The Commissioner of the Revenue is elected by the citizens every four years and is responsible for the assessment of all real estate in the County and for the maintenance and retention of accurate property records. The Commissioner works with the reassessment firm during annual real estate assessments. The office prepares information for the Personal Property tax book and provides assessments on all vehicles, boats, mobile homes, trailers, etc.; and assists the public with preparation of state income tax filing; issues and maintains business licenses; coordinates income tax relief for the elderly; prepares and maintains information for land records and other duties.
Goals:
To fairly and equitable identify and assess all sources of revenue to which the County is entitled according to the laws of the Commonweslth of Virginia and the County of Surry;
To provide effiicient and courteous service to the citizens of Surry County; and
To promote greater tax relief for senior citizens of Surry County.
Personal Property:
Tangible Personal Property forms are mailed to taxpayers in January of each year. An informational Personal Property Brochure is included with the forms providing detailed information.
Assessments are based on 100% of loan value of the current year January edition of the NADA official used car guide. Additional value is added for vehicles equipped with 4-wheel drive features. Surry County is a non-prorating locality. Taxpayers are assessed the full year for vehicles owned on January 1st. Any vehicle purchased after January 1 will be taxed the following year.
The Federal Soldiers' and Sailors' Civil Relief Act exempts military personnel from Personal Property tax in any State other than their state of legal residence. Vehicles registered in the name(s) of active duty non-Virginia military resident(s) will be exempt from Personal Property tax. All vehicles owned by individuals of the military who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle(s) is/are physically located.
A vehicle license fee of $20 for each motor vehicle and $15 for each motorcycle will be added to the tax bill due on or before December 5th of each year. Vehicles located in the Towns of Claremont, Dendron and Surry will be subject to decal/vehicle license fees as per the Town ordinance.
Personal Property Tax Relief:
The Virginia Personal Property Tax Relief Act of 1998 provides tax relief for personal use passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds. Motor homes, trailers and farm use vehicles do not qualify. A qualifying vehicle cannot be used over 50% for business purposes. For additional information on this tax relief, citizens can refer to the Personal Property Brochure or log onto: www.dmvnow.com/webdoc/general/pptr/summary.asp.
Business Personal Property and/or Machinery and Tools:
Every person, firm, or corporation owning tangible business property and/or machinery and tools that were located within Surry County on January 1, of each year, must report the same on the Tangible Personal/Business Property Return prescribed for that purpose to the Commissioner of the Revenue, on or before May 1st of each year.
Real Estate:
Real Estate tax rate is set each year by the Board of Supervisors. Surry County does not prorate real estate (except new dwellings when substantially completed). Real estate is taxed in the name of the owner as of January 1st. Surry County assesses real estate on an annual basis. This assessment is contracted out to an independent contractor. Property owners whose assessment has been changed will be amiled a notice of change listing the dates of the reassessment hearings. The Board of Equalization will convene following the reassessment hearings.
Tax Relief for the Elderly and Disabled:
Through its Real Estate Tax Relief Ordinance for the Elderly, Surry County currently grants senior citizens (age 65 and older) and totally disabled citizens a tax relief on their dwelling and lot (up to 1 acre) provided:
- Residence must be owned by and be occupied as sole dwelling of applicant.
- The total household annual income received from all sources during the preceding calendar year of the owners of the dwelling who use it as their principal residence (and owner's relatives who live in the dwelling) does not exceed $30,000.
- The net worth (excluding house and lot) of the owners (including the spouse of any owner) does not exceed $100,000.
- An annual Tax Relief Application must be filed in with the Commissioner of the Revenue on or before May 1st of each year. Proof of income may be required. For more information see Surry County Real Estate Tax Relief for the Elderly and Disabled Requirements.
State Income Tax:
- The Commissioner of the Revenue's office provides assistance to Surry county residents in preparation of Virginia State income tax returns (copy of Federal Income Tax return must be provided).
- All State returns are screened for errors, processed and sorted before being forwarded to Department of Taxation in Richmond, VA.
- Virginia State Estimated Tax Voucher #1 should be directed to Commissioner of the Revenue's office; subsequent vouchers should be directed to Treasurer's office.
- The Commissioner of the Revenue’s office can also assist taxpayers with i-filing state income tax returns (refunds only).
Business Licenses:
Business License Fees are based upon gross receipts and the tax rate imposed varies according to category. Anyone conducting a business with gross receipts over $1,000.00 may be required to obtain a business license. Out-of-county contractors with a total of over $25,000.00 gross receipts in Surry County may be required to obtain a business license.
Renewal application packages are mailed to existing businesses in January of each year. Renewals are due on or before March 1 of each year.
Important Due Dates:
- January 15 - Virginia Estimated Income Tax Voucher #4
- March 1 - Business License Renewal
- May 1 - Virginia State Income Tax Returns; Virginia Estimated Income Tax Voucher # 1; Tangible Personal Property / Business Property Forms; and Real Estate Tax Relief Applications
- June 15 - Virginia Estimated Income Tax Voucher #2
- September 15 - Virginia Estimated Income Tax Voucher #3
- December 5- Personal Property / Business Property; Vehicle License Fee; Real Estate Taxes
Links to the following:
- Return of Tangible Personal & Business Property/Machinery and Tools Form
- Personal Property Brochure
- Real Estate Tax Relief Application
- Surry County Real Estate Tax Relief for the Elderly and Disabled Requirements
- Business License Fee Schedule
- Real Estate Information, Maps, Aerials
Frequently asked questions:
Who determines the tax rates for the county?
All of the Tax Rates are set by the Surry County Board of Supervisors (usually in May or June of each year).
How is Personal Property Assessed?
Motor Vehicles are assessed using the NADA guide. Boats are assessed using the ABOS Marine Blue book. Any personal property not listed in a recognized pricing guide will be assessed based on percentage of cost. Business Property and Machinery and Tools are assessed using a percentage of cost.
Does my vehicle qualify for Personal Property Tax Relief?
If you can answer YES to any of the following questions, your motor vehicle is considered by State Law to have a business use and DOES NOT qualify for Car Tax Relief:
- Is more than 50% of the mileage for the year used as business expense for Federal Income Tax purposes OR reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
- Is the Cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by you and the leasing company pays the tax without reimbursement from you?
How do I obtain a Surry County Business License?
If the business is being operated in or from the Towns of Claremont, Dendron or Surry you will need to apply to that town for a business license; otherwise apply at the Commissioner of the Revenue’s Office. You may need to obtain approval from Planning and Zoning to operate your business at your chosen location. You may also be required to file your Fictitious Name at the Surry County Courthouse.
