Tazewell

County

 

COMMISSIONER OF REVENUE

DAVID R. ANDERSON

FREQUENTLY ASKED QUESTIONS

  • How many acres of agricultural land do I need to qualify for land use?

    The minimum requirement for agricultural land is 5 acres, (excluding a 1 acre house site), that has been farmed for 5 consecutive years prior to the time you apply.

  • How many acres of timber land do I need to qualify for land use?

    The minimum requirement for timber land is 20 acres, (excluding a 1 acre house site).

  • If I build a house on my land that is in land use, do I have a penalty to pay?

    Yes, you will have to pay what is called a Rollback Tax on the acreage you clear to build your house. A house site is usually 1 acre.

  • If I sell my parcel of land, do I have to pay rollback taxes?

    Yes, you will have to pay what is called a Rollback Tax on the acreage you clear to build your house. A house site is usually 1 acre.

  • If I sell my parcel and the buyer does not want to farm it any longer, then who pays the rollback taxes?

    The party that changes the use of the property is responsible to pay the rollback taxes. So, if the buyer decides not to farm the property any longer, he would be responsible to pay the rollback taxes.

  • If I buy a piece of land that is in land use and change the use of it a year or so later, why do I have to pay the rollback taxes of the previous owner?

    Land use travels with the land and not the owner, so until you have owned the property for 6 years, you essentially acquire the taxes of the previous owner.

 

Real Estate

  • What is the real estate tax rate?

    All tax rates are set annually by the Board of Supervisors. The current tax rate is $0.55 per $100 dollars assessed value.

  • Where can I find out how much I paid in real estate taxes on my property?

    Contact the Treasurer’s Office at 276-385-1300. The Treasurer handles all tax payments and mortgage company information (escrow).

  • Where can I find out how my property is assessed?

    Contact the Commissioner of Revenue’s office at 276-385-1235 or visit our website at tazewellcounty.org.

  • Where can I get a copy of a survey of my property?

    Surveys and individual plats are recorded in the Clerk’s Office of the Circuit Court. Contact the Clerk’s Office at 276-385-1225.

  • Where are the maps of all the parcels in Tazewell County located?

    In the Commissioner’s Office at 101 E Main St Ste 201 Tazewell VA.

  • My spouse recently passed away. How do I remove his/her name from the tax records or assessment?

    By probating a will or recording a list of heirs.

  • Where do I go to get a building permit?

    Contact the Building Inspector’s Office at 276-385-1215.

  • Is GIS mapping available in Tazewell County?

    Yes, but many updates are needed and the information is unreliable.  We are currently working with County Administration to update and hopefully we can start releasing to the public.  Any questions with GIS please call 276-385-1201.

 

Tax Relief for the Elderly

  • How do I get tax relief for the elderly?

    Applications are available in the Commissioner’s Office or you can download from Commissioner of Revenue’s website at tazewellcounty.org. You must file an application by April 1 annually. The title to the property must be held or partially held on January 1 of the taxable year by the person claiming the exemption. In order to qualify, you must meet certain net worth and gross income requirements. Applications received or postmarked after April 1 will not be accepted.

  • How old do you have to be to qualify?

    You must be 65 years of age by December 31 of the preceding year.

  • What is the income limitations to qualify?

    The current gross income limit is $35,000. This includes the income of the applicant, their spouse and partial income of any owner’s relatives who reside in the house. This limit is subject to change on an annual basis.

  • What is the maximum net worth allowed?

    The current net worth limit is $75,000. Net worth includes all assets except for the value of the house and one acre of land.

  • Do I have to list my social security as income?

    Yes, all sources of income must be included as the gross income on the application.

  • What is the maximum amount of exemption a person can receive?

    The maximum amount of exemption for any applicant is $300 annually.

 

Individual Personal Property

  • What is considered individual personal property?

    Virginia State Code Section 58.1-3503 defines personal property as automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers, and aircraft.

  • I am a new resident to Tazewell County. What do I need to do?

    The Commissioner of the Revenue welcomes you to Tazewell County. All vehicles should be registered with Virginia Dept. of Motor Vehicles (DMV) within 30 days of moving to Tazewell County.

  • I am moving out of Tazewell County. What do I need to do?

    Please contact the Commissioner of Revenue’s office at 276-385-1234 or 276-385-1237.

  • How do I know if the locality I am moving to is a ‘prorating’ or a ‘non-prorating’ locality?

    Please contact our office at 276-385-1234 or 276-385-1237 and our staff will be happy to determine the locality type.

  • I am planning on disposing of my vehicle. What do I need to do?

    Virginia DMV requires notification within 30 days of selling, trading, junking, etc. a vehicle by completing the back portion of the vehicle registration form. Once DMV has been notified, you are required to notify the Commissioner of the Revenue. You can do so via phone 276-385-1234/276-385-1237, fax 276-988-5221 or email: cestep@tazewellcounty.org or damitchell@tazewellcounty.org

  • I am a college student. Where do I register my vehicle?

    If you own the vehicle, then the property taxes will be assessed by place of domicile, which is your place of permanent residency. If your parent or party other than yourself owns the vehicle, then the taxes will be assessed by the locality where the vehicle is garaged (most likely the jurisdiction in which the college is located).

  • If I own an antique or vintage vehicle, do I have to register the vehicle with Tazewell County?

    Yes, all vehicles need to be registered with Tazewell County. If the vehicle is classified as an antique or vintage and has permanent license plates issued as specified in Va. State Code Section 46.2-730, then the vehicle is not subject to taxation.

  • My spouse and I are separated and our vehicle is jointly owned. Who is responsible for the personal property taxes?

    The vehicle is taxed in both names and both parties are equally responsible for the taxes until the title is changed with DMV.

  • How do you determine the assessment on a vehicle?

    We use the Eastern Edition, N.A.D.A. Official Used Car Guide effective as of January 1of the year of tax. We use the loan value and do not add for optional equipment except 4-wheel drive.

  • When are personal property taxes due? Where do I send payments? How much did I pay in taxes last year?

    Personal property taxes are due by December 5 without penalty. Payments should be sent to the Treasurer’s Office. The Treasurer’s Office can answer any questions you have about current and past tax payments.

  • Does the County offer a discount for vehicles with high mileage?

    Yes, Tazewell County does offer a discount program for vehicles with high mileage. The criteria for the discount program conform to the guidelines provided by N.A.D.A. Forms for the discount program can be obtained on the tazewellcounty.org website, in the Commissioner of Revenue’s office, or by calling 276-385-1234 or 276-385-1237. High mileage forms must be submitted annually by May 1.

  • How do I contact DMV to update my vehicle information?

    The customer service telephone number for DMV is (804)367-0538.You may also access the DMV web site at www.dmvnow.com.

  • When will I stop paying personal property tax?

    The Governor’s “No Car Tax” plan is not a complete elimination of car taxes. It is intended to alleviate the tax burden on the first $20,000 in assessment value. This only applies to personal vehicles, not business or farm use vehicles. Please call our office for a more thorough explanation.

  • Do I have the right to appeal my personal property assessment?

    You do have the right to appeal your personal property assessment. Appeals must be submitted in writing to the Commissioner. Appeals submitted by email are considered a written appeal.

  • What is Personal Property Tax Relief or PPTRA?

    The State of Virginia has allocated funds to provide tax relief for qualifying vehicles in the County of Tazewell. The amount of tax relief is based upon the total dollars from the Commonwealth divided by the total tax of all qualifying vehicles in the County. The 2005 General Assembly capped the total cost of tax relief for the Commonwealth of Virginia at $950 million. It is possible that the portion of the total personal property tax on your vehicle that you have to pay may increase as the number of qualified vehicles in Tazewell County increases. Qualifying vehicles include any passenger car, motorcycle, pickup or panel truck having a registered gross weight of less than 7,501 pounds. Furthermore, the vehicle must be owned or leased by an individual and NOT used for more than 50% business purposes. A leased vehicle for personal (non-business) use will also qualify when the lessee is responsible for payment of the personal property tax by the terms of the lease agreement. Non-qualifying vehicles are vehicles used predominantly for business purposes. This includes a vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual. Likewise, a pickup or panel truck having a registered gross weight of 7,501 pounds or greater does not qualify.

  • What is the definition of business purpose?

    If your vehicle meets any of the following criteria, then your vehicle is considered predominantly used for business purposes and does not qualify for Personal Property Tax Relief. Therefore, the taxpayer would be responsible for full payment of the tax:

     

                More than 50% of the mileage for the year is claimed as a business expense for Federal Income Tax purposes OR is 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.

                The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual.

     

     

 

Business Personal Property

  • What is considered Business Personal Property?

    Virginia State Code Section 58.1-3503(17) defines business personal property as all tangible personal property employed in a trade or a business. Businesses are assessed on, but not limited to, office furniture, fixtures, equipment, machinery and tools, merchant’s capital and computer equipment

  • What is the tax rate for business personal property?

    The tax rate is $2.00 per $100 of value for furniture, fixtures, machinery and tools and $3.80 per $100 of value for merchant’s capital.

  • How do I file a business property return? What is the deadline?

    Business personal property forms may be downloaded from the Commissioner of Revenue’s website at www.tazewellcountycor.org,  Returns are available in the office of the Commissioner of Revenue or you may call 276-385-1234 or 276-385-1237. The deadline for filing business personal property forms is May 15 of each year.

  • I depreciate the value of my business personal property each year for tax purposes. How does that impact the way my return is filed with Tazewell County?

    For our purposes, the tax is based on the original cost of the equipment. Each year we utilize a declining value scale, based on the year of acquisition, to adjust the value for taxation.

  • Do I have to file a new business property return each year?

    Yes. In order to keep our records accurate, the information needs to be updated each year to reflect any changes.

 

State Income Tax

  • Does the office of the Commissioner of Revenue assist in preparing Virginia State Income Tax?

    Yes, Virginia State Income Tax only, not Federal Income Tax.

  • Do I need to file a Virginia Income Tax Return?

    Yes, you must file a Virginia income tax return if you are: Single and your VAGI is $11,950 or more. Married filing jointly and combined VAGI is $23,900 or more Married filing separately  and your VAGI is $11,950 or more

  • What are the individual income tax changes for the taxable year 2012?

    There are two major changes:Legislation passed by the 2012 General Assembly requires the Department of Taxation to issue individual income tax refunds through either a direct deposit or prepaid debit card. Both the refund debit card and the direct bank deposits option eliminate costs associated with issuing paper refund checks. The new legislation goes into effect January 1, 2013 beginning with taxable year 2012 returns. Forms also reflect the new refund payment options. With paper checks no longer being issued, taxpayers with a refund are required to select either the debit card or the direct deposit option.

     

    Also, beginning January 1, 2013, all taxpayers are required to enter their birth date on the form.

     

  • When do I file my return?

    Your individual income tax return must be postmarked no later than May 1, 2013 to avoid late filing penalties and interest. If the due date falls on a Saturday, Sunday or legal holiday, your return must be postmarked by the next business day.

  • Can I file my state estimated tax in the Commissioner of Revenue’s office?

    Yes, call the Commissioner of Revenue office, 276-385-1239.

  • Are tax forms available at the Commissioner’s office?

    We have state and federal forms available, but there are limited quantities due to state and federal distribution.  We will assist all taxpayers by providing information on how to access forms.

**If you have any other questions or concerns relating to Virginia State Income Tax, you may call the Tazewell County Commissioner of Revenue’s office at 276-385-1235 or log on to www.tax.virginia.gov**

 

Disabled Veteran Exemption for Real Estate and Vehicle

  • Does Tazewell County have a Disabled Veteran Exemption

    Yes. There is an exemption for Real Estate and for one vehicle for qualifying disabled veterans.

  • What are the qualifications to receive the Disabled Veteran Exemption for Real Estate?

    (Pursuant to Article X,6-A of the Constitution of Virginia and Code 58.1-3219.5 and 58.1-3219.6) Veterans must have a 100% service-connected total and permanent disability. Real estate must be owned by veteran or veteran and spouse only. Real estate must be veteran’s primary residence.

  • Do surviving spouses qualify?

    Legislation provides exemption for surviving spouses effective in 2011.  Call our office to see if you qualify, 276-385-1235.

  • What are the qualifications to receive the Disabled Veteran Exemption for one vehicle?

    To be eligible for the exemption of one motor vehicle owned and regularly used, the veteran’s service-connected disability must be total and permanent.

***A letter from the Department of Veteran Affairs summarizing benefits information stating 100% service-connected, permanent and total disability must accompany all applications. Applications for both Real Estate and Vehicle Exemptions are available online at tazewellcounty.org (under The Commissioner of Revenue form and information section), in the Tazewell County Commissioner of Revenue’s office or can be mailed by calling 276-385-1235. Other application requirements can be found and explained online or in the office of the Commissioner of Revenue***

 

The Commissioner of Revenue wants to thank all Veterans for their service to and for our country!

 

 

Land Use

 

 

135 Court St. Suite 301  Tazewell, VA 24651-0020     Phone: 276-385-1235

All content © 2015 Tazewell County Commissioner of Revenue and its representatives.  All rights reserved.