Commissioner of the Revenue


The Virginia General Assembly first created the constitutional office of the Commissioner of the Revenue in 1786.


The Commissioner of the Revenue is the chief assessing officer responsible for local individual and business taxes. Elected by the residents of the City of Martinsville to a 4-year term, the Commissioner of the Revenue serves at the pleasure of the voters.

Taxes Administered by the Commissioner of the Revenue

  • Local tangible personal property tax
  • Local business tangible property and machinery and tools tax
  • Local business license
  • Real estate assessments
  • Local short-term rental tax
  • Local prepared food and beverage tax
  • Real estate tax relief for the elderly and permanently and totally disabled
  • Local transient lodging tax
  • Local cigarette tax
  • Local bank franchise tax

Other Duties & Services Provided by the Commissioner of the Revenue Office

  • Offering assistance with state tax return filing
  • Processing state tax returns
  • Administering the real estate tax relief program for the elderly and permanently and totally disabled
  • Administering the veterans' real estate tax relief exemption
  • Assisting the Board of Equalization on citizens' real property complaints
  • Certification of Personal Property Tax Relief
Most transactions may be accomplished by phone or email and you are encouraged to do so. Any required filing forms, remittance, or state income tax returns may be mailed.

They can also be dropped in the City Treasurer's overnight lock box located beside the drive-thru at:

Martinsville Municipal Building
55 W. Church Street
Martinsville, VA

Please note "Commissioner of the Revenue" on your envelope if you are not using a preprinted envelope.