The Office of the Commissioner of the Revenue

  • Enforces state and local tax laws.
  • Receives and audits state and local tax returns.
  • Assists Virginia taxpayers with filing state and local tax returns.
  • Discovers and enrolls all persons and property for state and local taxation.
  • Assesses all local taxes EXCEPT the real estate tax​.
  • Advocates amendment of unjust state and local tax laws.
  • Assists the ​Department of Motor Vehicles (DMV) customers with vehicle-related issues.

Popular Service Areas

Documents & Forms

View our collection of important documents and forms. The files are generated in PDF format unless otherwise indicated.


Car Tax Appeals

Personal property assessments for vehicles may be appealed based on high mileage or condition using the online assessment appeal form.

Submit your appeal

Business License Renewal

Payment for renewals is due on or before March 1. If payment for the current year's license is not received by March 1, penalty and interest may be applied and the business is considered not licensed.​

More Information


The Commissioner's business license portal is available for new applicants and existing businesses wishing to renew a business license. You can file and pay monthly taxes for meals, transient occupancy, and admissions and file and pay quarterly short-term rental returns online. A recent update allows you to file your annual tangible business property return.

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Code of Virginia

The Code of Virginia contains the laws passed by the General Assembly and signed by the Governor of the Commonwealth of Virginia.

Access Code of Virginia

Tax Rates

Visit this page for tax rates and other important tax dates and deadlines.

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