REAL ESTATE TAX
The Real Estate department of the Commissioner’s office is responsible for maintaining all real property records for the purpose of assessment and taxation. The Real Estate department performs transfers of ownership by obtaining deed transfers, deeds of correction, plats, wills and other records from the Clerk of the Circuit Court. The office works closely with the public, as well as the Clerk of the Circuit Court Office and the Treasurer’s office. Real estate property records are accessible to the public.
Land Use Taxation - land use program that provides special assessments for agricultural, horticultural and forest lands
Tax Relief Program - real estate tax relief for elderly and disabled
Staff
Kristin - Chief Deputy Commissioner of the Revenue
Christine - Real Estate Coordinator
Land Use Documents
Tax Forms
Land Books
Land Book PDFs available and data is as of January 1 of the current tax year. PDFs are searchable using most modern PDF software. Use CTRL+F to search for individual records.
Tax Relief for Disabled Veterans
Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100% service-connected, permanent and total disability, and who occupies the real property as their primary place of residence.
Surviving Spouse
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurred on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as their primary place of residence.
The exemption will include the house and up to 10 acres of land upon which the house is situated.
Certification
The veteran or surviving spouse claiming the exemption under this article shall file with the Commissioner of the Revenue an application, including certification:
Setting forth the name of the disabled veteran and the name of the spouse (if any) also occupying the real property.
Indicating whether the real property is jointly owned by the veteran and surviving spouse.
Certifying that the real property is occupied as the primary residence by either the veteran or surviving spouse (if applicable).
Certifying that the surviving spouse (if applicable) has not remarried.
Documentation
The veteran or surviving spouse shall also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the veteran has a 100% service-connected, permanent and total disability. The veteran shall only be required to re-file the required information if the veteran’s primary residence changes. If a surviving spouse of a veteran is applying for the exemption, the surviving spouse shall also provide documentation that the veteran’s death occurred on or after January 1, 2011.
Tax Relief for Widows of KIA Veterans
Pursuant to Article X, Section 6-A, subdivision (b) of the Constitution of Virginia, the General Assembly exempted from real estate taxation, the property which is the primary residence of the surviving spouse of a member of the Armed Forces who was killed in action (KIA). The exemption is equal to the amount of tax due on the dwelling and up to 10 acres of land. The exemption may be a pro-rated exemption if the spouse is a partial owner.
Eligibility
To qualify, the value of the dwelling must not exceed the yearly average assessed value for single family homes in the locality and the dwelling must be the principal place of residence.
Applications
Applications are accepted on a rolling basis. No revalidation is required. The surviving spouse must re-certify with a new application if the primary residence changes. The spouse must notify the Commissioner of the Revenue of any remarriage.
To apply, complete the application and attach the required proof: a copy of the certification from the Department of Defense, proof of marriage, photo identification and proof of residency.