Commissioner of the Revenue
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Contact: Sharon Carter at: email@example.com
The Assessors Gazette - A Quarterly Newsletter from the
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Special Events in Caroline County
Promoters, vendors and exhibitors at special events in Caroline County are required to have a Caroline County Vendor License. If all proceeds for the day(s) are going to a Charitable Organization you may be exempt. Please call 804-633-1086 or email firstname.lastname@example.org for information and/or an application for a Caroline County Vendor License and information concerning Virginia Sales Tax.
Every individual owning or leasing tangible personal property, excluding household furniture, located in Caroline County must complete and file an annual Declaration of Tangible Personal Property by February 1 of each year.
A 10% penalty will apply after February 1.
All new tangible personal property purchased must be filed within 60 days from the date of purchase with the Commissioner of the Revenue in order to be prorated and avoid a 10% filing penalty. New residents must file within 60 days
to avoid a 10% penalty.
Personal Property Proration Begins January 1, 2013
Caroline County GIS
- Exemption for Veterans
- Caroline County Business Taxes
- Virginia Business One Stop Information
- General Reassessment FAQ
Click here for most frequently asked questions by property owners during the reassessment and hearings process.
- Personal Property Tax Relief 2006 and Beyond
- Contractor’s Certification of Insuring Liability for Workers’ Compensation In Virginia
- Supplemental Business Form
- Perpetual Conservation Easements
- Important Links
Please note that some of the forms listed below are in .pdf format.
If you do not have Acrobat Reader, you can download your free copy here.
To provide the Caroline County Citizens quality service in meeting their tax responsibilities by applying Virginia and Caroline County Tax Laws with integrity and fairness.
History of the Commissioner of the Revenue:
In 17th c. Virginia, tax assessment was initially the responsibility of the Governor and his Privy Council. This worked well until the growth of the colony forced change. The Governor appointed a sheriff for each sire. Among the duties of the sheriff was tax assessment. In the mid 1600’s, the responsibility for tax assessments was transferred from the sheriffs to the county courts, which was often delegated to special appointees by the court justices. However, during the Revolutionary War, the need for increased taxes placed an extreme burden on the system of having court justices make assessments, and as a result, the General Assembly provided for commissioners of tax.
After experimenting with various assessment procedures under the Commissioner of Tax, the General Assembly created Commissioners of Revenue in 1786. As the number of individuals and items subject to taxation rose, the importance of the commissioner’s task grew. Consequently, they acquired constitutional stature in 1851.
The Commissioner of the Revenue holds office as an agent for the state, as well as the local government, and is the assessing officer on the local level for those taxes prescribed by the state law and local ordinance. As such, the office serves as a bridge between the local level of government and the state legislature.
The office administers all taxes and programs as provided for in the Code of Virginia and is directly accountable to the citizens.