Bland County-Commissioner of Revenue

Commissioner of Revenue

CINDY U. WRIGHT

The Commissioner of the Revenue is a State Constitutional officer as set forth in the Constitution of Virginia and is the chief assessing officer of the local government. It is an elected position for a four-year term and serves the taxpayers as well as the County.

Some of the taxes processed which generate revenue for Bland County include personal property tax, real estate tax, meals tax, lodging tax and many other taxes that fall within the guidelines of the state and local tax codes. This office keeps a continuous record of the revenue assessed, from which key projections are made to the County Administrator for preparation of the County’s annual budget. State Income Tax, including accelerated returns and estimated income tax processing, are a major function of the office. These revenues go to the Commonwealth of Virginia rather than the local government.

The Commissioner of the Revenue’s Office is regulated by the State Code of Virginia. The responsibility of the Office is to uphold the Constitution and the laws of Virginia. The scope of the work administered and processed, and the taxes assessed by the Commissioner of the Revenue’s Office is extremely broad and complex. This office plays a vital role in the multitude of services offered to taxpayers at the local level.

REAL ESTATE TAX
The Office of the Commissioner of the Revenue is responsible for maintaining a record for each parcel of property in Bland County; transferring property as recorded by Deed or Will in the Clerk of the Circuit Court’s office, assigning map numbers; updating addresses of property owners and new assessment changes for billing; and, in addition, producing the Annual Real Estate Land Book, which is the basis for the Treasurer’s tax bill.

Assessments, Real Estate Tax Relief for Elderly and Disabled, Land Use and Property Information System

Assessments
All real estate is subject to taxation, except that specifically exempted by state code. Property is assessed on January 1. Tax bills are due by December 5. All real estate in Bland County is reassessed by an appraisal company every 6 years. The Commissioner of the Revenue’s Office is also responsible for assessing property that has been subdivided; new construction; and improvements or additions to an existing structure between reassessment years.

Tax Relief
Bland County offers a program to taxpayers who are age 65 or older or permanently and totally disabled which exempts, or partially exempts, the tax on their house and lot or mobile home. Qualifications

Meals Tax
Tax on prepared food and drink offered or held out for sale.The rate of this tax shall be four percent (4%) of the amount paid for the meal. Ordinance took effect January 1, 1997. Forms for filing are sent out at the end of January each year by our office. Forms are due by the 20^th of the following month. Penalty for not filing is 6% for each month not to exceed 30%. Code section 58.1-635 Interest at a rate determined in accordance with 58.1-15 (computed at the rates equal to the rates of interest established pursuant to 6621 of the IRS) shall accrue on the tax until the same is paid.

Occupancy Tax (lodging)
The rate of this tax shall be two percent (2%) of the amount paid for lodging. Forms for filing are sent out at the end of January each year by our office. Forms are due by the 15^th of the following month.Penalty for not filing is 6% for each month not to exceed 30%. Code section 58.1-635
Interest at a rate determined in accordance with 58.1-15 (computed at the rates equal to the rates of interest established pursuant to 6621 of the IRS) shall accrue on the tax until the same is paid.