Commissioner of the Revenue

The Commissioner of the Revenue is responsible for accurately assessing all tangible personal property (personal and business) and maintaining real estate ownership records. The Commissioner oversees:

• relief programs for seniors and permanently disabled citizens
• 100% service connected disabled veterans
• surviving spouses of 100% service connected
• veterans and surviving spouses of those killed in action
• land use
• car tax rebate
• filing of Virginia State income tax returns

Personal Property Change Form Instructions: The Personal Property Change Form allows you to change your address, tell us if you purchased a vehicle, sold a vehicle, or moved in or out of the county. Below is an ordinance passed by the Montgomery County Board of Supervisors in July of 2014 that requires you to file this form with the Commissioner of the Revenue within 60 days to avoid a penalty of 5% or $10, whichever is greatest. Please list any changes and mail or email the form to the Commissioner of the Revenue.

Please note: The responsibility for collecting taxes solely rests with the Treasurer's Office. If you want to pay your taxes, have questions about payments due or paid or about due dates, please contact the Treasurer's Office at 540-382-5723.

Tax Rates

The Montgomery County tax rates are set by the Board of Supervisors usually at one of the meetings in the month of April each year.

Current Tax Rates per $100 assessed value for 2024

What's New?

Starting January 1, 2024 the income limit for tax relief for seniors and disabled citizens has increased to $68,000 and the net worth limit has increased to $200,000.

Starting January 1, 2024, three of the business tangible property tax categories will be combined into one. They are changing as follows:

Tax year 2023                                                                            

• Business Furniture and Fixtures
• Programmable Computer Equipment
• Heavy Equipment
• Machinery and Tools (for manufacturer’s only)
• Motor Vehicles

Tax Year 2024

• Business Tangible Property
• Machinery and Tools (for manufacturer’s only)
• Motor Vehicles

This should make completing the Business Tangible Property form much easier for businesses and tax preparers. If you have any questions, please call the Commissioner's office at 540-382-5710.

Montgomery County has a Cigarette Tax starting July 1, 2023. Read the County Ordinance for the cigarette tax code. There are three required forms:

• Wholesale Registration Form
• Monthly Distribution Accounting Form
• Tax Stamp Order Form

They are also located on our Forms and Publications page. Stamps will be available in rolls of 15,000 at 0.40 per stamp. If you have any questions, please call or email the Commissioner's office.