Commissioner of the Revenue
P. O. Box 96
Jonesville, VA 24263
(276) 346-7722 or (276) 523-6667
(276) 346-7717 (fax)
Thurs- 8:30 - 6:30
Friday 8:30 - 4:30
Commissioner of the Revenue
P. O. Box 96
Jonesville, VA 24263
(276) 346-7722 or (276) 523-6667
(276) 346-7717 (fax)
Thurs- 8:30 - 6:30
Friday 8:30 - 4:30
The Mission of the Commissioner of the Revenue, as the chief tax assessor for the County of Lee is to serve the citizens of our County by:
Assessing and administrating taxes in a fair and equitable manner in compliance with all the applicable laws of the Commonwealth
Assisting the general public to understand the applicable Virginia tax laws and procedures
Assisting and processing Virginia State Income taxes
Continuously strive to improve ourselves, our services and our procedures to better serve the citizens of Lee County
The office of the Commissioner of the Revenue is responsible for assessing all real estate, personal property, business personal property, machinery & tools, and merchants’ capital within Lee County. This office is also responsible for maintaining the County's real estate and personal property tax assessment records.
This office administers the real estate tax relief for the elderly and disabled veterans, severance license tax ordinance, the amusement machine ordinance, and the Bank Franchise Tax.
The office provides "free" state income tax preparation and processing and is a VITA site for the IRS. We also have a good supply of various state and federal tax forms.
You can now file your federal and state income tax returns for free if your income was $57,000 or less for 2012. Just click the following link and provide the information requested. If you have any questions please call my office at (276) 346-7722.
Magen Harris, Deputy Commissioner
Real Estate Department
Sarah Moore, Deputy Commissioner
Tax Relief for Elderly & Disabled
Jamie Garrett, Deputy Commissioner
Mineral & Severance Department
New Construction Assessment
Automobiles, mobile homes, motorcycles, trailers, aircraft business personal property, machinery tools and merchant's capital
Anyone who has personal property located in Lee County on January 1 each year
Yes. Lee County does not prorate taxes. You must pay the full years taxes on the vehicle you owned on January 1 of each year.
Yes, Lee County does not prorate personal property taxes. If you were a resident of Lee County on January 1, you are liable for personal property taxes for the entire year to Lee County.
The Lee County Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.
Under the Soldiers' & Sailors' Civil Relief Act, your tax liability would be to Lee County regardless of where you are stationed or where your personal property may be garaged during the year.
No. You would not be taxed in Lee County on personal property registered in the name of the service person only, and if you reside here by virtue of active military orders. However, personal property registered jointly with a non-military member would be taxable for personal property taxes and license fees.
The Personal Property Tax Relief Act of 1998 provides 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.
Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. The Commonwealth of Virginia reimburses Lee County for the amount of the PPTRA reduction shown on your tax bill. Tax relief is calculated using Lee County's effective tax rate in effect on August 1, 1997. It is important that you review the information sent to you by Lee County to be sure that your vehicles are properly qualified. This information will be included on 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 Lee County at (276) 346-7722.
Personal Property tax applies at varying rates to the assessed value of the tangible personal property. Values are established by recognized pricing guides or a percentage of cost based on purchase date. The Commissioner of the Revenue's Office is the only office that has the authority to make an adjustment to an assessment. Adjustment for high mileage vehicles requires proper documentation and must be adjusted yearly.
The office is online with the Division of Motor Vehicles. Online capability assists in tax assessments.
Business Personal Property
Anyone conducting business as an individual, partnership or corporation, or if you own leased business equipment in Lee County on January 1, must file a 762-A Form by May 1, with the Commissioner of the Revenue, P.O. Box 96, Jonesville, VA 24263. If you are unable to file by May 1, a request for a 30 day extension can be made in writing to the Commissioner of the Revenue. It must be made prior to May 1.
All furniture, fixtures, tools and equipment used in a trade or business. Machinery and tools used in a manufacturing, mining, processing or reprocessing, radio or television broadcasting, dry cleaning or laundry business. Retail and wholesale merchants must include (a). Inventory; (b). Daily rental passenger cars; (c). Repair parts and supplies of a motor vehicle dealer; (d). All other personality except money and personal property not offered for sale. (e). Daily rental equipment (including videos).
Provide a complete schedule of all personal property used in your business. The schedule should include the name of item, acquisition date and cost (whether fully depreciated or not for federal income tax purposes). In the event there was no cost for acquisition, an estimate of fair market value at the time of acquisition will suffice. A copy of detailed depreciation schedules must also be attached.
Since assessment is based on information you provide, if none is provided, the Commissioner of Revenue is required by law to assess the property based on the best information available which will result in a tax due. This is called a statutory assessment762-A.pdf
The Commissioner's Office is responsible for maintaining all real property records for the purpose of assessment and taxation. Ownership of property transfers are performed by obtaining deed transfers, deeds of correction, lists of heirs, wills and other records from the Clerk of the Circuit Court. It is important to maintain timely recordings of transfers to ensure actual owners of property are assessed and taxed. The office works closely with the public, as well as the Clerk of the Circuit Court Office and the Treasurer's Office. Real estate property records are accessible to the public.
Railroads, pipelines and utility property are assessed by the State Corporation Commission or Department of Taxation and reported to the Commissioner of the Revenue for inclusion in the local tax roll. The Commissioner of the Revenue verifies this information and maintains these records in the office.
The Lee County Board of Supervisors establishes a real property tax rate each year.
The Code of Virginia states that the Commissioner of Revenue will determine the owner of record as of January 1 of each taxable year. If a deed is recorded after January 1, the owner of record will not change until the following tax year.
Lee County taxes the owner recorded in the Lee County Circuit Court Office as of January 01 of the tax year. Sometimes the law firm or bank that is closing the sale will prorate these taxes at the time of “closing” between the buyer and the seller. Lee County does not pro-rate taxes.
Currently, Lee County has a tax relief program (See information on Real Estate Tax Exemptions) that will deduct up to two hundred ($200) from your real estate taxes if you are over the age of 65 or totally and permanently disabled and meet the income guidelines.
No. This is a tax relief program for elderly and disabled citizens.
Every 6 years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for 6 years unless a change is made such as boundary adjustments, division of property, changes in zoning, court orders, new construction, and demolition.
This information is available at Commissioner's office or by calling the office at (276) 346-7722
Real Estate Relief Program
The Real Estate Tax Relief Program is a program available to senior citizens age 65 or older and permanently disabled persons. It allows these individuals to take advantage of a reduction of real estate taxes based on income and net worth. The exemption must be applied for annually. Eligible applicants can receive up to $200 in tax credit each year.
Applications must be filed with the Commissioner of the Revenue, on or before May 01, of the tax year and must be renewed yearly. The eligibility requirements are:
The head of household occupying the dwelling and owning title, or partial title, thereto is sixty-five years (65) or older OR totally and permanently disabled on December 31, prior to the tax year. Such dwelling must be occupied as the sole dwelling of such person or persons. If this is the first year you are applying and are under 65 years of age and totally and permanently disabled you will need to submit a copy of your award letter for disability or a letter from two different doctors, one which you have seen within the past six (6) months, stating that you are totally and permanently disabled.
- The title of the property for which exemption is claimed is held, or partially held on January 01,of the current tax year by the person or persons claiming exemption.
- Gross combined income cannot exceed $25,000.00 and shall include all income from all sources of the applicant, applicant’s spouse and all others living in the dwelling for which exemption is claimed. Income shall include: gross wages, pensions, social security, interest, dividends, rent(s), welfare, gifts, capital gains and all other sources.
- Total financial worth cannot exceed $85,000.00 and shall include the value of all assets of the applicant, applicant’s spouse and all others living in the household and shall EXCLUDE THE FAIR MARKET VALUE OF THE DWELLING AND THE LAND NOT EXCEEDING ONE ACRE upon which it is situated for which exemption is claimed. Net value of assets shall be: real estate, personal property, savings account(s), checking account(s), stocks, bonds, insurance (cash value) and all other assets.
- Ordinance requires any balance due for tax year, if any, be paid in full by the due date, otherwise your amount of relief will be withdrawn and you will responsible for the full amount of your real estate taxes.
Real Estate Exemption for 100% Disabled Veterans
Legislation signed into effect January 2011 grants a tax exemption for 100% permanent and total, service-connected disabled veterans. The exemption gives tax relief on the home that the veteran uses as their principal residence and up to one (1) acre of land that the home is located on. To be eligible, the veteran must file an application with the Commissioner of the Revenue's Office and provide a letter from the US Department of Veterans Affairs which states that the veteran has a 100% permanent and total service-connected disability. Veterans will not be required to file an application on an annual basis unless their principal place of residence changes.
The surviving spouse of a veteran is also eligible for the exemption if the veteran died on or after January 1, 2011. The spouse will lose the exemption if he or she remarries or does not occupy the property as his or her primary place of residence. The exemption is not retroactive and spouses are not eligible if the veteran died prior to January 1, 2011.
State Income Tax Information
The Commissioner of the Revenue's office can offer assistance with:
- estimated tax payments
- full year, part year and non- resident income tax returns.
- inquiries concerning income tax returns and assistance with correspondence from the Department of Taxation
- federal income tax returns
- daily online data entry of state income tax returns and estimated income tax payments
To obtain info, forms or register you business on line for Virginia visit: Tax.Virginia.gov
Returns have to be post marked by May 1.
Yes, just mail a completed copy to Commissioner of the Revenue, P. O. Box 96, Jonesville, VA 24263.
Yes, if it is accompanied by the original state income tax return or the Electronic payment voucher 760PMT.
Checks should be made payable to Treasurer, Lee County and mailed with your return to the Commissioner of the Revenue, PO Box 96, Jonesville, VA 24263
Federal Tax Information
Commissioner of the Revenue office offers assistant with Federal income tax through VITA program.
To obtain info or forms for Federal Income Tax visit: IRS
Coal, Oil and Gas License Tax
Prior to beginning mining operations in Lee County, Virginia, every operator shall file with the Commissioner of the Revenue an application for a license for each mining operation.
Ordinance adopted by Lee County and is in accordance with the Code of Virginia 58.1-3712 and Code of Virginia 58.1-3713 that is imposed on companies who sever or extract coal, oil, or gas from lands lying in Lee County, Virginia. It is currently 2% of the gross monthly receipts for coal, ½% for oil and 3% for gas. Lee County License is to be applied for monthly. The license and tax is to be paid by the 20th of each month on the gross receipts of the preceding month. Should a company fail to file and pay the tax then to Commissioner may shut the operation down until the company is in compliance with the tax ordinance.
Division of Mines, Minerals, and Energy requires coal-mining companies to file a Lee County Coal Severance Affidavit by February 15 of each year.