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Commissioner of the Revenue

Information:
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Contact: Sharon Carter at: scarter@co.caroline.va.us



The Assessors Gazette

Commissioner of the Revenue


"Elected to Serve; Committed to Excellence"
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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 commissioner@co.caroline.va.us for information and/or an application for a Caroline County Vendor License and information concerning Virginia Sales Tax.


AM I REQUIRED TO FILE PERSONAL PROPERTY IN CAROLINE COUNTY?
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

High Mileage Reduction On Personal Property Vehicles

Have questions?

Email: commissioner@co.caroline.va.us

Caroline County GIS




Click here for Contact Information and the Office of the Commissioner's Staff

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.
add/delete form

change of address form

dates to remember

personal property

business personal property

elderly & handicapped homeowner

land use value assessment

virginia income tax

business tax information

real estate assessment information

real property identification maps

application for taxation land use assessment

personal property tax return 1

supplemental person property tax return 2

business license application

personal property tax adjustment form

taxpayer assistance for real estate assessments

other tax forms

Caroline DMV Select

Contact Information:
Sharon W. Carter, Commissioner of Revenue and
Elizabeth B. Curran, Treasurer

Address:
212 North Main Street
Bowling Green, VA 22427
Telephone: 804-497-7100 Fax: 804-633-8072
Monday - Friday 9:00 a.m. - 4:30 p.m.


Transactions Available at a DMV Select:

DMV Selects can process vehicle titling and registration transactions; however, DMV Selects do not issue Driver's Licenses, Learners Permits or Identification Cards.
Before visiting this location, check the following list of available transactions.

  • Vehicle Titles and Registrations
    Original (with or without liens), substitute and replacement titles and title maintenance (to change information on title records, adding/removing of names). Original registrations, renewals (including fleets), transfers, re-issues, and plate surrenders.
  • License Plates
    Specialized and personalized plate orders, including the issuance of motorcycle, permanent trailer, truck, taxicab and local government use plates.
  • Permits and Placards
    Trip permits and overload permits. Original issue of handicapped parking placards.
  • Transcript Requests
    Driver transcripts and vehicle transcripts (helpful for those who apply for job where a driver’s transcript is needed initially, submitted periodically or checked by their employer).
  • Return Checks
    Full payment of return check fees.
  • Voter Registration Applications

Mission Statement:
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.

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