Welcome!

A. Ruth Horn

The Commissioner of the Revenue is one of five Constitutional Officer of the Commonwealth of Virginia and the County of Buchanan. The Commissioner is elected every four years and is the chief tax authority of the locality.

 My staff and I continue to search ways to better serve the citizens and taxpayers of Buchanan County while ensuring fair and equal assessments.

For your convenience, information has been posted on this site to help you and to meet your needs without traveling to the Commissioner’s office thus saving your time and your taxpayer money.

Note: Confidential information is withheld from this site!

Continuing to serve as your Commissioner of the Revenue of Buchanan County, Virginia is definitely an honor and a privilege. Please do not hesitate to call me or visit this office for any concerns or questions you may have.

 Ruth

A. Ruth Horn

The Commissioner of the Revenue is one of five Constitutional Officer of the Commonwealth of Virginia and the County of Buchanan. The Commissioner is elected every four years and is the chief tax authority of the locality.

 My staff and I continue to search ways to better serve the citizens and taxpayers of Buchanan County while ensuring fair and equal assessments.

For your convenience, information has been posted on this site to help you and to meet your needs without traveling to the Commissioner’s office thus saving your time and your taxpayer money.

Note: Confidential information is withheld from this site!

Continuing to serve as your Commissioner of the Revenue of Buchanan County, Virginia is definitely an honor and a privilege. Please do not hesitate to call me or visit this office for any concerns or questions you may have.

 Ruth

Elected and Honored to Serve.

 

Elected and Honored to Serve.

Government Center
4447 Slate Creek Rd
Grundy, VA 24614

Phone: 276-935-6542

Mailing Address
PO Box 1042
Grundy, VA 24614

Fax : 276- 935-1636

Email: ruth.horn@buchanancounty-va.gov

Office hours are Monday through Friday
8:30 A.M. – 5:00 P.M.
State Holidays Observed

Links

Disclaimer

The information contained within this site is provided as a public service by the Buchanan County Commissioner of the Revenue’s Office. This data is subject to change at any time. This office gives no warranty, expressed or implied, as to data quality, content, accuracy, reliability or completeness; and does not assume responsibility for the same. Links to external servers do not imply any official endorsement of the opinions or ideas expressed therein, or guarantee the validity of the information provided. Information presented on this website is considered public information and may be distributed or copied.

Meet the Commissioner A. Ruth Horn

My goal as YOUR Commissioner is to provide quality customer service above your expectations in all of the services that we provide as listed below:

  • Administers Public Service
  • Administers processing of Bank Franchise Tax
  • Administers County Real Estate and Personal Property Tax Relief Program for certain elderly, and disabled persons Administers Real Estate Tax Exemption for Veterans with 100% service-connected, permanent, and total disability or their surviving spouse.
  • Administers Personal Property Tax Exemption for Veterans with 100% service-connected, permanent, and total disability.
  • Administers County Real Estate Tax Exemption for surviving spouses of members of armed forces Killed in Action.
  • Administers Affidavits for Coal Companies
  • Administers Annual Mineral License Applications for every active coal mine permit and gas well in the county Administers depletion for coal seams in the county submitted by coal companies.
  • Administers monthly mineral severance tax returns Maintains the mineral assessment records (after reassessment is performed by a company hired by the Board of Supervisors).
  • Administers transfer of real estate and mineral ownership by receiving certain records filed with the Circuit Court Clerk Maintains Real Estate assessment records (after reassessment is performed by a company hired by the Board of Supervisors)
  • Assesses gas wells, compressors, pipelines, etc.
  • Assesses any new construction or demolition to real estate property between reassessments.
  • Assesses and maintains personal property records.
  • Assist with Federal and Virginia State Income Tax including refunds, estimated, accelerated and balance-due payment returns.
  • Lifelong resident of Buchanan County, Virginia.
  • Received an Associate in Applied Science degree in 1979, from Southwest Virginia Community College.
  • Worked in the Healthcare System for 35 years.
  • Received an Associate in Applied Science in 1979 From Southwest VA Community College.
  • Received Bachelor of Science degree in Leadership and Organizational Management in 2004, Virginia Intermont College.
  • Elected by the voters of Buchanan County to serve 1/1/2012 -12/31/2015 as Commissioner of the Revenue.
  • Re-Elected by the voters of Buchanan County to serve second term 1/1/2016-12/31/2019.
  • Re-Elected by the voters of Buchanan County To serve third term 1/1/2020-12/31/2023.
  • Re-Elected by the voters of Buchanan County To serve fourth term 1/1/2024-12/31/2028.

About the Commissioner of Revenue

About

  • The Commissioner of the Revenue Office  is a Constitutional Office of the Commonwealth of Virginia and the County of Buchanan.The Commissioner is locally elected every four years and is the chief tax authority of the locality  from which they are elected.
  • The Commissioner is responsible for assessing and updating real estate and mineral  ownership information and for overseeing the Tax Relief Program imposed by the State and Local government.
  • The Commissioner is responsible for accurately assessing all personal property, machinery and tools and merchants capital and for overseeing the State income tax filing process and providing Federal Income tax assistance in Buchanan County.

Services

  • Assistance in filling out Federal and State Income Tax returns.
  • Assistance in locating various properties on aerial photographs
    and tax map cards

Duties

  • Assessing County’s Personal Property.
  • Maintaining Assessment Records.
  • Working on conjunction with the Treasurer’s and Circuit Court Clerk’s Office.
  • Administering the County’s Severance Tax.
  • Administering the County’s “Tax Relief for the Elderly” Program.
  • Updating Real Estate Tax Records when land is bought or sold.
  • Work in conjunction with the County Building Inspector to ensure accurate \assessments of new construction, additions, remodeling and manufactured homes.
  • Administering Disabled Veterans Tax Relief Program.

Thank you for choosing Buchanan County as a business location!

Start a Business

Apply for a sales tax number with the VA. Department of Taxation at www.tax.virginia.gov or call 804-367-8031.

Apply with the Federal Government to get an ID, (If not a sole proprietorship) at www.irs.gov or call 800-829-1040.

File a certificate of assumed or fictitious form with the State Corporation Commission Clerk’s Office at www.scc.virginia.gov or call Toll Free in VA. 866-722-2551 other numbers to call are 804-371-9733 or 804-371-9967.

New filings no longer will be made in Circuit Court Clerk’s office beginning Jan.1.2020.
Pre- 2020 filings at the Circuit Courts remain valid.

Bring a copy of the certificate from the State Corporation Commission to the Commissioner of the Revenue’s Office Room 220 at the Buchanan County Government Center, 4447 Slate Creek Road, Grundy, VA 24614 or mail it to the Commissioner of the Revenue, PO Box 1042, Grundy, VA 24614.

Close a Business

Apply for a Certificate of release with the VA. State Corporation Commission Clerk’s Office if the certificate was obtained after Jan 1. 2020 at www.scc.virginia.gov or call toll-free in VA. 866-722-2551 or call 804-371-9733 or 804-371-9967.

Apply for a certificate of release with the Circuit Court Clerk in Buchanan County if the certificate was obtained before Jan. 1, 2020.

Surrender your sales tax number with the VA. Department of Taxation at  www.tax.virginia.gov or call 804-367-8031.

Surrender your ID number with the Federal Government (If not a sole proprietorship) at www.irs.gov or call 800-829-1040
Bring all the above documentation to the Commissioner of the Revenue’s office at the Government Center at 4447 Slate Creek Road, Grundy, VA. or mail to the Commissioner of the Revenue’s office at P O Box 1042, Grundy, VA.

File a Business Closure Form with the Commissioner of the Revenue’s Office.

Important Dates/ Forms

(If office is closed, due date is next business day)

Yearly

Due Dates

What Form

February 1st

Apartments, houses, office buildings, shopping centers, trailer courts, self-service storage facilities, marinas, airports, and other owners or operators to file lists of tenants.

February 15th

Coal Affidavits

March 1st

Bank Franchise

March 1st

Renewal of VA. Uniform License application to sever coal, gas or gas from lands of Buchanan County.

April 1st

Submit letter for Manufacturing, coal, etc. for idle equipment form (listing all equipment being used that will be idle for the next taxable year including the serial number original capitalized cost, and date purchased new.

May 1st

762, 762A, 762L, 762P and instructional forms Returns of Business Personal Property, Merchants Capital, Machinery and Tools as of January 1 of current year

May 1st

File a 30-day extension for filling Tangible Personal Property, Merchants Capital, and Machinery and Tools.

May 1st

Idle equipment form for entire previous year

May 1st

Closure of Business form

May 1st

High Mileage form

May 1st

Annual adjustment value application.

May 1st

Coal Depletion for all coal mined the previous year.

Periodic Filings

Due Dates

What Form

Post Marked by 20th of each month following the month being reported.

Severance Tax Return

Monthly Detailed Report

Varying Date

Due Dates

What Form

Prior to Opening

Junkyard License

Prior to severing coal or gas

VA Uniform License

March 1st thru May 1st

Apply for Elderly or Permanently or Disabled Tax Relief (real estate and Personal Property).

Anytime

Apply for 100% service connected, totally and permanently disabled veteran for real estate exemption and vehicle exemption (personal property).

Anytime

Apply for Real Estate Tax Exemption for surviving spouses of disabled veterans and members of armed forces killed in action (real estate only).

Within 6 months of the date on which DISASTER OCCURRED A fire report/insurance report must be filed of the razed, destroyed or damaged improvements.

Virginia Dates

Due Dates

What Form

May 1st

VA Personal Income Tax Return

May 1st

Pay 1st quarter VA estimated income tax

June 15th

Pay 2nd quarter VA estimated income tax

September 15th

Pay 3rd quarter VA estimated income tax

June 15th

(following year) pay 4th quarter VA. Estimated Income Tax

Mineral (Coal, Gas, and Oil)

License

Any person engaged in severing coal, gas, or oil from the lands of Buchanan County must obtain a current VA Uniform License Application with the Commissioner of the Revenue for each coal mine, gas, or oil well before severing coal or gas. Then each year must submit a renewal for each mine, gas, or oil well by March 1.

Severance Tax

Monthly Severance tax are due by the 20th of each month, this refers to the taxes owed for the previous month. Include the Monthly detail report!

Coal Severance Tax includes taxes paid on tons sold.

If less than 10,000 tons are sold per month then 1.5% times the gross receipts is the amount of taxes due.

If more than 10,000 tons are sold per month then 2.0% times the gross receipts is the amount of taxes due.

Gas Severance Tax is 3% of gross receipts. Refer to the Buchanan County Code (CHAPTER 88 Article V) for the definition of gross receipts

Affidavit (Coal only)

An affidavit (certified by the Commissioner of the Revenue and the Treasurer) shall be submitted to the Department of Mines and Minerals by February 15 by each coal mine operator/owner each year.

Depletion (Coal only)

Each coal company shall submit on or before May 1 of each year for coal mined per seam/mineral owner.

Tangible Personal Property, Machinery & Tools

Every coal mine shall submit a 762 and/or 762L (Leased Equipment) form by May 1.

Every gas well shall submit a 762, 762A, and or 762L (Leased Equipment) form by May 1.

Extension for filing BPP& M&T must be filed on or before May 1 to avoid a late filing fee. If filed on time then 30 days may be given to file.

Idle Machinery and Tools

Refer to VA code 58.1-3507D for exemption for Idle Machinery and Tools.

Personal Property

Tangible personal property, machinery and tools and merchants’ capital are subject to local taxation pursuant to Article X section 4 of the VA Constitution and Section 58.1 -3500 through 58.1-3522 of Code of VA.

Business Equipment & Machinery & Tools

Every entity operating a business shall file a 762 form and/or 762L (lease equipment) due May 1 each year.

Complete and submit the signed form each year even if no changes have occurred.

This required filing shall include a list of assets employed in your trade or business, the date acquired, and the total original cost.

 Documentation of assets sold or disposed of from the previous year’s filing must be included.

Valuation is based on a percentage of the original, capitalized cost and the year it was purchased.

Request in writing on or before May 1 for a 30-day extension to be considered by the Commissioner of the Revenue to avoid late filing fee

Campers, Boats, and Motorcycles

These are valued using a percentage of the original cost and date purchased. For Motorcycles not valued by J.D. Powers percentage is used.

Mobile Homes (single wide)

These are valued by the valuation and methodology used by the previous real estate reassessment firm (hired by the Board of Supervisors) Square footage, condition of the mobile home, year built, etc. is taken into consideration.

Values of mobile homes do not change during that time unless destroyed, improved on, or moved. Then an adjustment may be made by the Commissioner of the Revenue.

Machinery & Tools

VA Code 58.1-3507 defines Machinery & Tools. We value by means of depreciated cost or percentage of original total capitalized cost excluding capitalized interest.VA Code 58.1-3507.

Vehicles

Almost all vehicles are valued using the clean loan value with accessories pricing guide in JD Power formerly known as NADA, as of Jan 1 of the current year.

Vehicles not valued by JD Power are valued by a percentage of the original cost and year purchased.

For High Mileage vehicles

The minimum mileage amounts may change annually and must be reapplied each year in order to receive the most current discount per JD Powers.

Annual Valuation Adjustment Condition

Normal wear and tear and minor damage have already been taken into consideration when valued. Only when damage is exceptional and measurable can extra adjustments be made for the condition.

Property assessments are based on January 1 of each taxable year. Documentation provided must be dated on or before Jan1, of each taxable year. Applications must be filed each year to receive an adjustment

Airplanes

These are valued using a percentage of the original cost and date purchased.
For airplanes only, a 762P form should be filed each year by May 1

Merchants Capital

Per VA CODE: 58.1-3510 Definition of Merchants Capital is the inventory of stock on hand; daily rental vehicles as defined in 58.1- 1735 and all other taxable personal property of any kind whatsoever, except money on hand and on deposit and except tangible personal property not offered for sale as merchandise, which tangible personal property shall be reported and assessed as such. Merchants Capital is filed on 762 forms by May 1 of each year.

Personal Property FAQ

If I sell my vehicle in February, do I have to pay the full year of taxes?
Yes, Buchanan County does not prorate taxes.

Who is required to file a 762 form with your office?
Anyone conducting a business as an individual, partnership, or corporation, and if you owned or leased business equipment in Buchanan County as of January 1, of each year must file by May 1, of that year to avoid late filing fees and statutory assessments. VA Code 58.1-3518

Must I file a 762 form every year even if no changes?
Yes.

What happens if I don’t file a 762 form with your office?
The Code of Virginia allows the Commissioner of the Revenue to statutory assess and by Buchanan County code, a late filing fee will be added.

Who sets the personal property tax rate?
The Board of Supervisors of Buchanan County

Does turning my vehicle tags into the DMV dispose of my vehicle?
No, it is necessary to notify DMV of the sold date, junk date, traded date or otherwise disposed of. Contact our office as well. We use the DMV to acquire this information.

If my vehicle is unused or unlicensed, do I still pay local personal property taxes?
Yes.

When is the personal property tax bill due?
Dec 5 of each year as set by the local governing body.

What should I do if I move out of the county and have a vehicle registered in Buchanan County?
Contact DMV of the move date, and then contact the locality’s jurisdictional government to register. If moving to another state, you must also contact that State’s DMV to register. Also, CONTACT this office.

How can I change the DMV record of my vehicle?
2 ways to change:

  1. Go to a Division of Motor Vehicle office.
  2. Call the Richmond DMV office at 804-497-7100

Please notify our office of the change.

WHAT is PPTRA?

The Personal Property Tax Relief Act of 1998 (Virginia) 58.1-3523 provided tax relief for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less than 7,501 pounds.

Effective January 1, 2017, the registered gross weight was amended to allow vehicles with a gross weight of less than 10,001 pounds, provided that the vehicle has the appropriate passenger vehicle tag and 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 for business expenses 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.

For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000.00 of value and the percentage is set by the Board of Supervisors each year.

Reassessment Of Real Estate And Mineral Lands

Reassessment

Per the Constitution of Virginia, Article X, Section 4, all taxable real estate, having been segregated for and made subject to local taxation shall be assessed for local taxation.

Chapter 32 of the Code of Virginia reflects information about the Reassessment of real estate and mineral lands with the buildings and improvements.

Reassessment is required by law (VA Code) and is performed to redetermine the fair market value of real estate and mineral lands for tax purposes.

 Property taxes are calculated by multiplying the assessed value by the tax rate.

Appraiser (firm) hired by Board of Supervisors

Assesses property and improvements for each parcel.

After completion, a notification from the assessor should be sent to the property owner per address as shown currently on Real Estate/ Mineral Cards.

 Property Owners can challenge the new assessment value with the assessor utilizing phone or office appointments (subject to the appraiser) within a time frame.

Property Owners

Mailing addresses on real estate and mineral cards should be updated to make sure you receive your new assessment.

 If your property has “no trespassing signs” call the assessor’s office to set up an appointment for them to come and assess. If not, they can statutorily assess your property which may not be correct and result in you paying more taxes.

Talk to the assessor and confirm the information on the property card is correct.

3 steps of appealing assessment if not satisfied with the assessment

  • appeal to the appraiser
  • appeal to the Board of Equalization
  • appeal to Circuit Court

Appeals should be supported with proof of evidence that the assessed value is incorrect!

Board of Supervisors

Per VA Code 58.2-3252, Buchanan County Board of Supervisors chose to conduct the reassessments every six[6]years.

The Board of Supervisors hires the appraisal firm or person to perform the reassessment.

The Board of Supervisors sets the tax rate each year to be used to calculate the taxes on the property.

The latest real estate and mineral lands reassessment values were effective on January 1, 2023.

The Buchanan County Board of Supervisors meets in the spring to set the tax rate for each year.

Commissioner of Revenue

The Commissioner of the Revenue is the keeper of the real estate and mineral records after the reassessment is completed for tax purposes.

 Between reassessment years, the Commissioner of the Revenue upon being satisfied that any assessment is erroneous because of a factual or clerical error made in work performed by others in connection with the conduction of general reassessments; he or she shall correct such assessment as herein provided with or without petition from the taxpayer.

Between reassessment years, the Commissioner of the Revenue’s office is responsible for assessing changes in real estate due to the building permits or demolition permits received from the building code office. Also, value changes can be made due to discovery.

Real Estate

The Commissioner of the Revenue’s Office is responsible for maintaining all real property records for the purpose of assessment and taxation.

 All real estate in VA is subject to taxation except that specifically exempted by the Code of Virginia.

Transfers of ownership of real estate property are performed by obtaining deed transfers, deed of correction, and a list 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. Real Estate property records are accessible to the public.

 Personal Property and Real Estate for Railroads, pipelines, and utility property are assessed by the State Corporation Commission or Department of Taxation and reported to the Commissioner of Revenue for inclusion in the local tax roll.

Real Estate FAQ

Who sets the real estate tax rate?
The Buchanan County Board of Supervisors

Why does the previous owner’s name appear on my tax ticket even though my deed has been recorded?
The Code of Virginia states that the Commissioner of the Revenue will determine the owner of the record as of January 1 of each taxable year. If the deed was recorded after January 1, the owner of the record may not change until the following tax year.

Can I have a copy of the assessed value of my real estate?
Yes, Real estate values are public records.

Where are my property lines?
While the maps show tracts of land, these maps may not be survey-accurate. County tax maps are for information only.

What do I need to do if my house, mobile home, or double-wide home burns down?
Bring the fire report to this office within 6 months of the day it burned and we can then prorate the taxes for that year. If not, you will be responsible for the entire year of taxes.

Where can I find out how much I paid in real estate taxes on my property?
In the Treasurer’s Office, at 275-935-6551

Where can I get a copy of a survey of my property?
Surveys and individual plats if recorded are in the Clerk’s Office of Circuit Court. Contact the Clerk’s Office at 276-935-6567.

Where do I get a building and or demolition permit?
Contact the Building Code Office at 276-935-5872

Right to Appeal

In accordance with the Virginia Code 58.1-3983.1 (B) any person, firm, or corporation may issue an administrative appeal with the Commissioner of the Revenue when they are aggrieved by such assessment, for any local mobile property tax or local business tax as defined in the code. Filing within one year from the last day of the tax year for which such assessment was made, or within one year from the date of such assessment, whichever is later.

 3 steps to appeal:

  • Administrative appeal with the Commissioner of the Revenue
  • Administrative appeal with the Tax Commissioner of Virginia
  • Application to court

Chapter 39 of 58.1 of the Virginia Code explains in detail the Correction of Assessment, Remedies & Refunds.

Corrections Of Assessments, Remedies & Refunds

For Personal Property, (58.1-3980 through 58.1-3983) an application to the Commissioner of the Revenue for correction of tangible personal property, machinery & tools, and merchants’ capital for erroneous assessments may be filed within three years from the last day of the tax year for which such assessment is made, or with one year from the date of the assessment, whichever is later.

For Real Estate, in between general reassessment years, Sections 58.1-3980 through 58.1-3983 apply to those who may apply to erroneous assessments of real estate if the error sought to be corrected in any case was made by the commissioner of the revenue or such other official to whom the application is made or is due to a factual error made by others in connection with conducting general reassessments as provided in subsection C of 58.1-3981. Also, the right to apply to the court within the time prescribed by law to the proper court as provided by law for the correction of erroneous assessments described in the code. Time to file is within three years from the last day of the tax year for which such assessment is made, or within one year from the date of the assessment, whichever is later. An application may be made to the proper court whether or not such applicant has theretofore made an application to the commissioner of the revenue for the correction of any such assessment, per VA CODE 58.1-3983.

Right To Appeal Coal, Gas and Oil Severance License Tax

Buchanan County Code Chapter 88 Article V. refers to this license tax.

88-38.3 Administrative appeal to the Commissioner of the Revenue is a result of an appealable event filed within one year from the last day of the tax year for which such assessment is made, or within one year from the date of the appealable event, whichever is later.

88-38.4 Administrative appeal to the Tax Commissioner refers to the next step to appeal if dissatisfied with the administrative appeal decision by the Commissioner of the Revenue. This appeal is to be filed with the Tax Commissioner within 90 days of the date of the determination by the Commissioner of the Revenue.

88-38.5 Judicial review of determination of the Tax Commissioner refers to either party applying to the Circuit Court in Buchanan County.

Income Tax

State Income Tax

This office offers assistance in filing VA state income tax returns free of charge anytime.

 However, you must bring a completed copy of your federal return, all W-2’s and other applicable documentation in order for the state return to be completed.

This office reviews each state income tax return mailed to our office only to ensure that the return has been signed and that proper documentation has been attached. It is then forwarded to the Virginia Department of Taxation in Richmond, VA.

This office can offer assistance with inquiries concerning income tax returns and correspondence from the Virginia Department of Taxation.

 If you would like to check on the status of your Virginia Income Tax Return, you can visit the Virginia Department of Taxation website below: http://www.tax.virigina.gov/content/where-my-refund

Federal Income Tax

This office may offer assistance in the completion of federal and state returns on certain days however contact our office for guidelines and documentation needed.

This office does not provide E-FILE services. 

If you would like to check the status of your Federal Income Tax Return, you can visit the Internal Revenue Service website below: https://www.irs.gov/refunds.

Estimated Income Taxes

The initial VA estimated payment made with the first voucher should be submitted to this office. Checks should be made to the Treasurer of Buchanan County.

The Treasurer’s office accepts payments and vouchers for VA. estimated income tax subsequent to the initial estimated payment.

Accelerated Tax Returns

Assistance in filing this return is possible providing all requirements are met.

Tax Rates

The tax rates are set each year by the Board of Supervisors, usually in the spring for that taxable year.

2023 Tax Rates are:

Real Estate

$0.39 cents per $100 assessed value

Personal Property

$1.95 per $100 assessed value

Machinery and Tools

$1.95 per $100 assessed value

Merchant Capital

$2.00 per $100 assessed value

PPTRA

The tax on motor vehicles will be adjusted to reflect the forty-five (45%) percent rate of return from the state on qualifying vehicles.

Mineral Lands

$0.39 cents per $100 assessed value

Real Estate Tax Relief For Certain
Elderly and Disabled Persons

Application

Must apply annually with the Commissioner of the Revenue’s office beginning March 1 and not later than May 1 of taxable year an affidavit with the required information and documentation needed to comply with the requirements for the exemption of the net worth, income and age or handicapped status, etc.

 Extension until June 1 of each year may be granted by the Commissioner of the Revenue for filing of supporting documents required to qualify.

 

Amount of real estate tax relief

If qualifications are met and documents received by due dates, Article IX, 88-54 of Chapter 88 in Buchanan County Code states that real estate tax exemptions shall not exceed $125 for any one year. Real estate tax relief is given on the qualifying dwelling and one acre of land upon which the house is situated.

Requirements

The elderly must be 65 years old by Dec 31 of the preceding year.

 Disabled must be totally and permanently disabled as of Dec 31 of the preceding year (certified documentation from Railroad Retirement Board, Social Security Administration, Veterans Administration, or sworn affidavit from 2 medical doctors).

 The title of the property must be held or partially held by the person claiming exemption as of January 1 of the taxable year.

 The gross combined income limit for the preceding calendar year is not to exceed $25,000, with the first $5,000 of a relative’s income living within the household being exempt as far as eligibility for the tax exemption.

The net financial worth, including equitable interest, as of the 31st day of December of the immediately preceding calendar year, of the owners and of the spouse of any owner that occupies the dwelling as their principal residence, excluding the value of the dwelling and the land not exceeding one acre upon which it is situated, does not exceed $50,000.

 All local taxes must be current in payment! For more detailed information please call our office at 276-935-6544 as some requirements may change due to VA Code and Buchanan County Code before the website is updated.

Personal Property Tax Relief For Certain
Elderly and Disabled Persons

Application

Must apply annually with the Commissioner of the Revenue’s office beginning March 1 and not later than May 1 of taxable year an affidavit with the required information and documentation needed to comply with the requirements for the exemption of the net worth, income and age or handicapped status.

Extension until June 1 of each year may be granted by the Commissioner of the Revenue for filing of supporting documents required to qualify.

 

Amount of personal property tax relief

If qualifications are met and documents received by due dates, Article XIII., 88-75 of Chapter 88 in Buchanan County Code states that one qualifying vehicle exemption shall not exceed $50 for any one year for one single motor vehicle.

Requirements

The elderly must be 65 years by Dec 31 of the preceding year.

Disabled must be totally and permanently disabled as of Dec 31 of the preceding year (certified documentation from Railroad Retirement Board, Social Security Administration, Veterans Administration, or sworn affidavit from 2 medical doctors.

One vehicle that is primarily used by the qualifying applicant.

The gross combined income limit is $25,000 for the applicant and the spouse must be included in the gross income.

The net worth limit is $50,000 for the applicant and spouse and does not include the value of the dwelling and one acre of land.

All local taxes must be current in payment!

For more detailed information please call our office at 276-935-6544 as VA and Buchanan County Code may change before the website is updated.

REAL ESTATE TAX EXEMPTION FOR VETERANS WITH
100% SERVICE-CONNECTED, PERMANENT,
AND TOTAL DISABILITY VETERANS

Application
Veterans who were alive
Beginning on or after January 1, 2011

Initially, must apply with the Commissioner of the Revenue’s office signing an affidavit with the required information and documentation needed to comply with the qualifications for the exemption per Virginia Code.

Amount of real estate tax relief

If qualifications are met and documents received the real estate tax exemption is given on the qualifying dwelling and all improvements that is situate UP to one acre of land so long as the principal use of the improvements are (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A14 of 58.1-3503 and as listed in 58.1-3504 and (II) for other than business purpose.

 

Requirements

A Summary of Benefits letter issued by the U.S. Veterans Affairs Services indicating the veteran has a 100% service-connected, permanent, and total disability.

Own the real property (in whole or in part).

Occupy the real property as their primary place of residence which is sought.

For more detailed qualifications and requirements, please call our office at 276-935-6544 as the VA Code may change before updated on the website.

REAL ESTATE TAX EXEMPTION FOR SURVIVING SPOUSES OF VETERANS
WITH 100% SERVICE-CONNECTED, PERMANENT,
AND TOTAL DISABILITY VETERANS

Application
Veterans who were alive
Beginning on or after January 1, 2011

Initially, must apply with the Commissioner of the Revenue’s office signing an affidavit with the required information and documentation needed to comply with the qualifications for the exemption per Virginia Code.

Amount of real estate tax relief

If qualifications are met and documents received the real estate tax exemption is given on the qualifying dwelling and all improvements that is situate UP to one acre of land so long as the principal use of the improvements are (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A14 of 58.1-3503 and as listed in 58.1-3504 and (II) for other than business purpose.

 

Qualifications

To receive qualifications please refer to VA Code 58.1-3919-5 or call our office.

 

For more detailed qualifications and requirements needed, please call our office at 276-935-6544 as the VA Code may change before updated on the website.

PERSONAL PROPERTY TAX RELIEF APPLICATION FOR VETERANS WITH 100%
SERVICE-CONNECTED, PERMANENT, AND TOTAL DISABILITY

Application
Veterans who were alive
Beginning on or after January 1, 2011

Initially, must apply with the Commissioner of the Revenue’s office signing an affidavit with the required information and documentation needed to comply with the qualifications for the exemption per Virginia Code.

Amount of personal property tax relief

If qualifications are met and documents received by the set due dates, then one vehicle may be exempt from local taxation.

Qualifications

A Summary of Benefits letter issued by the Veterans Affairs Services indicating the veteran has a 100% service-connected, permanent, and total disability.

  • Is owned by a disabled veteran.
  • Is used primarily by or for the disabled veteran.
  • Is jointly owned with the spouse of the disabled veteran.
  • Is owned solely by the spouse of the disabled veteran and used primarily by or for the disabled veteran.

For more detailed information including qualifications please call our office at 276-935-6544.

REAL ESTATE EXEMPTION FOR SURVIVING SPOUSES OF MEMBERS OF ARMED FORCES KILLED IN ACTION

Application

Beginning on or after JAN.1, 2015
Per VA CODE 58.1-3219.9

Initially, must apply with the Commissioner of the Revenue’s office signing an affidavit with the required information and documentation needed to comply with the qualifications for the exemption per VA Code.

Amount of real estate tax relief

If qualifications are met and documents received the real estate tax exemption is given on the qualifying dwelling and all improvements that is situate on one acre of land so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A14 of 58.1-3503 and as listed in 58.1-3504 and (II) for other than business purpose.

Qualifications

A Summary of Benefits letter issued by the Veterans Affairs Services.
For Surviving spouses, an application is required with documentation as follows:

  • Death Certificate of the qualified veteran on or after Jan 1, 2015
  • Marriage license showing marriage to deceased veteran on or after Jan 1, 2015
  • The death of the veteran must have occurred in combat on or after Jan 1, 2015
  • Place of primary residence
  • Spouse must not remarry.

Notification to the COR is required if the surviving spouse changes her primary residence.
Notification to the COR is required if the surviving spouse remarries.

For more detailed qualifications and requirements needed, please call our office at 276-935-6544.

Pursuant to Virginia Code 2.2-3704.2 The Freedom of Information Act

Officers for the Commissioner of the Revenue’s Office are:

Vickie M. Davis Looney, Chief Deputy
Phone: 276-935-6541
Email: vickie.davis@buchanancounty-va.gov

Anna Ruth Horn, Commissioner of the Revenue
Phone: 276-935-6545
Email: ruth.horn@buchanancounty-va.gov