Commissioner of the Revenue

Commissioner Term
The Commissioner of the Revenue is an elected Constitutional Official and serves a four-year term in office. The Commissioner is the chief assessing officer of Campbell County.

Office Responsibilities
The office of the Commissioner of the Revenue is responsible for assessing personal and real property in accordance with the Code of Virginia and local ordinances. Local personal and real property tax rates are set annually by the Board of Supervisors.

Taxable Personal Property Items

Personal property items taxable to individuals include:
  • motor vehicles
  • boats
  • boat trailers
  • utility trailers
  • campers
  • aircraft
  • mobile homes

Personal Property Items Taxable to Businesses

Personal property items taxable to a business include:
  • vehicles
  • furniture and fixtures
  • machinery and tools
  • other tangible personal property used in the business

Resident Assessments

Campbell County does not prorate personal property taxes. Residents are assessed for an entire year on personal property owned and having a Campbell County situs on January 1. Personal property acquired after January 1 is not assessed until the following year.

Comprehensive Mass Appraisal

Campbell County performs a comprehensive mass appraisal of real property every four years. New construction is appraised every year. Campbell County offers a Land Use Program and real estate Tax Relief for the Elderly and Disabled which are administered by the office of the Commissioner of the Revenue.

Tax Due Date

Real estate and personal property taxes are billed twice a year, with the first payment due June 5, and the second December 5.