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.
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.
Personal property items taxable to individuals include:
- motor vehicles
- boat trailers
- utility trailers
- mobile homes
Personal property items taxable to a business include:
- furniture and fixtures
- machinery and tools
- other tangible personal property used in the business
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.
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.
Real estate and personal property taxes are due December 5