Commissioner of the Revenue
Martha S. Swenson
Duties State Taxes Personal Property Tax
Real Estate Tax Business Taxes Tax Rate/Dates
Revenue Reports Veterans Tax Relief Form Staff/Contact Us
The Commissioner of the
Revenue is the chief tax assessing officer and responsible for
administering the assessments for businesses and individuals in the
areas of Real Estate Taxes, Personal Property Taxes, Business License
Fees, Consumer Utility Taxes, Machinery and Tools and Special Taxes on
Meals and Lodging. Her
office is responsible for rendering taxpayer assistance as may be
necessary for the preparation of any returns required by law to be filed
with her office. She must make such reports to the Department of Taxation as
may be required by law or as the rules and regulations adopted by the
Tax Commissioner may require.
Real Estate Tax
Real Estate Tax is imposed upon land, buildings and other improvements to land and is based upon the monetary value of the property. All assessments are at 100% Appraised Value. A General Reassessment is conducted every 6 years by a firm employed by the Board of Supervisors. Descriptions of properties and property maps are located in the Commissioner of the Revenue's Office.
Real Estate Information: click here.
| Personal Property Book |
| Real Estate Book |
| State Income Reports |
| Estimated Tax Reports |
The Commissioner of the Revenue is required to render taxpayer assistance in the preparing of any return required by law to be filed with her office. State Income Tax Returns and Estimated Tax Returns are processed and sent to the Department of Taxation.
Greensville County Business, Professional, Occupational License
Anyone
starting a business and not previously licensed in Greensville County
must apply for his Business, Professional, Occupational License prior to
beginning business. License
fee is based on estimate of gross receipts from starting date through
December 31. If
licensed the previous year, a person must apply for a license prior to
March 1st. License fee is based on the previous years gross
receipts. (From January 1
to December 31). Applications
can be obtained from the Commissioner of the Revenue's office.
Transit Lodging Room Rental Tax
Transit Lodging tax applies to any public or private hotel, motel, boarding house, travel campground, apartment hotel, tourist home or house, rooming house or other lodging place within Greensville County where charges are made for the occupancy of any room or space occupied. A fee of 2% of the total amount paid for room rental by or for any such transient to any lodging facility. Gross receipts must be reported and submitted by the last day of the month following the month of collection. A penalty of 5% for each month of delinquency (not to exceed 25% in the aggregate) provided, however, that in no case shall the penalty be less than $10.00 and such minimum penalty shall apply whether or not any tax is due for the period for which such return is required. In addition, there shall be added to such unpaid tax, interest at the rate of 8% per annum on the amount of tax delinquent, such interest to commence on the first day of the month following the month in which such taxes are due. Forms and applications can be obtained from the Commissioner.
Food and Beverage Tax
Tax applies to the sale of prepared food & beverage items. Greensville County imposes a 4% Food & Beverage Tax which must be reported and submitted by the 20th day of the month following the month of collection. A penalty of 10% plus interest of 10% per annum shall be charged on all taxes and penalties not paid when due. Applications and forms may be obtained from the Commissioner of the Revenue.
|
Virginia State Tax Returns |
| Federal Tax Returns |
| Greensville County Business, Professional, Occupational License Applications |
| Transit Lodging Room Rental Applications & Forms |
| Food & Beverage Tax Application & Forms |
| Personal Property Forms |
| Virginia State Sales Tax Applications and Forms |
| Sales Tax Exemptions Forms |
Filing Personal Property - Section 58.858 requires all property owners to declare their personal property to the Commissioner of the Revenue on or before May 1st of each calendar year to avoid a late filing penalty. It is the taxpayers responsibility to give a complete detailed description, cost price and year purchased of all personal property in Greensville County on January 1. This includes all vehicles, trailers, motorcycles, boats or boat trailers, boat motors, Sea Doos, business furniture and fixtures, machinery & tools and mobile homes. Vehicle identification numbers are also necessary in making a fair assessment. If a vehicle had over 100,000 miles on January 1, a copy of the last inspection form is required in order to be eligible for the credit for high mileage.
Assessments Section 58.1-3103 requires the commissioner of the revenue to
ascertain and assess, at fair market value, all the personal property
not exempt from taxation in Greensville County on the first day of
January in each year, except
as otherwise provided by law.
1)
Automobiles - valued by means of N.A.D.A Official Used Car
Appraisal Guide using
Trade-In Value. If no
value is available in the used car guide, percentage of original cost is
applied.
2)
Trucks of less than two tons - valued by means of N.A.D.A.
Official Used Car Appraisal Guide using Trade-In Value. If no value is
available in the used car guide, percentage
of original cost is applied.
3)
Tractor Trucks - valued by means of National Market Reports, Inc
- Blue Book - Average Finance Value - 70% of Finance Value is applied. If no value is available in used car guide, percentage
of original cost is used and 70% is applied.
4)
Manufactured Homes - valued on basis of square footage. Rate per
square foot from Virginia Manufactured
House Appraisal Guide with options added to value.
5)
Motorcycles, Boats, Motors & Boat Trailers - valued at 50% of
original cost price first year, 45% of original cost price 2nd year,
40% of original cost price 3rd year and 2 1/2% per year thereafter until
minimum 15%.
6) Recreational Vehicles, Campers & Utility Trailers - valued at 75% of original cost price first year, 70% second year, 5% every year thereafter until 40%, then 2 1/2% per year until minimum 15%.
7)
Aircraft - valued by means of percentage of original cost price
8)
All tangible personal property employed in a trade or business
(computers & computer hardware, furniture & fixtures, restaurant
equipment, hotel furniture & fixtures, satellites, tool &
equipment)-valued by means of percentage of original cost price - 50%
first year - 45% second year -40% third year-
2 1/2% for following years down to minimum 15%.
9)
Out of Ground Swimming Pools - value by means of percentage of
original cost price - 50% first year - 45% second year - 40% third year
- 21/2%per
year until minimum 15%.
10)
Heavy Construction Machinery - valued by means of 20% of the
original cost price
Exemptions
- A motor vehicle owned or leased by a member of the volunteer rescue
squad or volunteer fire department may be specially classified provided
the volunteer rescue member or fire department member regularly responds
to emergency calls. The volunteer shall provide the Commissioner of the
Revenue with a certification by the chief or head of the volunteer fire
department who regularly responds to calls or regularly performs other
duties for the rescue squad or fire department, and the motor vehicle
owned or leased by the volunteer rescue squad member or volunteer fire
department member is identified. The
certification shall be submitted by January 31st of each year to the
Commissioner of the Revenue.
Livestock
and farm machinery designed solely for the planting, production or
harvesting of a single product as commodity is no longer taxable under
personal property.
Tax
Relief - Any qualifying vehicle $1000 dollars or less shall receive 100%
tax relief. Any vehicles
valued at $20,000.00 or less shall get tax relief according to the
schedule shown below. For any vehicles assessed over $20,000.00
tax relief is applied to the first $20,000.00 and no tax relief is given
to any amount assessed over $20,000.00
Sec58.l-3524
phases in the reimbursement over five years.
In 1998 -
12.5%
up to $20,000.00
In 1999 -
27.5%
up to $20,000.00
In
2000 - 47.5% up to $20,000.00
In
2001 - 70% up to $20,000.00
In 2002 - 70% up to $20,000.00
In 2003 - 70% up to $20,000.00
In 2004 - 70% up to $20,000.00
In 2005 - 70% up to $20,000.00
In 2006 - 63.8% up to $20,000.00
Penalty for late filing is not included in the tax relief.
The Personal Property Tax Relief Act of 1998 provided tax relief for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. A vehicle is considered to be used for business purposes if:
- More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer;
- More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax;
- The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service Code; or
- The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual.
The ordinance adopted in December 2005 utilized Method 2 in determining the rate of tax relief for tax year 2006. Method 2 annually set the percentage of tax relief rate at a level that is anticipated to exhaust relief funds with a specific amount of relief. This is calculated by dividing the amount of relief dollars allotted by the Commonwealth with the local tax dollars assess on qualifying vehicles. Our calculations resulted in a rate of 63.8%. The vehicles valued under $1,000 are given the same treatment as the other vehicles.
You are required to certify annually to the Greensville County Commissioner of the Revenue that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information sent to you by your locality to be sure that your vehicles are properly qualified. This information may be included on items such as personal property tax returns, decal applications or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Greensville County Commissioner of the Revenue’s Office at 434-348-4227. When you display your Greensville County decal and pay your taxes on qualified vehicles, you are certifying to Greensville County that your vehicle has been qualified correctly.
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Real Estate Taxes due to be paid on or before December 5th
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Personal Property Taxes due to be paid on or before December 5th
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Personal Property Filing Deadline is May 1st
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Greensville County Business Professional Occupational License due on or before March 1. There shall be a penalty of 10%, with a minimum of three dollars, added to all license taxes that are unpaid on the due date, of each license year, or in the case of any person first engaging in a business, profession, trade or occupation, a period of more than 30 days after they engage in such business, profession, trade or occupation. In addition to such 10% penalty, interest at the rate of 8% per annual shall accrue and be added to all due and unpaid license taxes beginning March 1st of each license year. Taxes and penalty herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of other taxes.
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-4% Food and Beverage Tax reported and submitted by the 20th day of the month following the month of collection. A penalty of 10% plus interest as required by the State Tax Code is imposed if not paid by the due date.
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2% Transit Lodging Room Rental Tax must be reported and submitted by the last day of the month following the month of collection. A penalty of 5% for each month of delinquency (not to exceed 25% in the aggregate) provided, however, that in no case shall the penalty be less than $10.00 and such minimum penalty shall apply whether or not any tax is due for the period for which such return is required. In addition, there shall be added to such unpaid tax interest at the rate of 8% per annum on the amount of tax delinquent, such interest to commence on the first day of the month following the month in which such taxes are due.
| 1781 Greensville County Circle - Room 132 |
| Emporia, VA 23847 |
| Phone (434) 348-4227 or (434) 348-4209 |
| Fax (434) 348-3189 |
| E-mail [email protected] |