Commissioner of the Revenue

  1. photo of white house with blue sky and green grass

    Botetourt County Reassessment

    Notices for the 2024 general reassessment arrived in mailboxes this week, leaving many of you with lots of questions. Read on...
  2. blue background with Botetourt logo and graphic hand holding a megaphone

    2024 Reassessment - What You Need To Know

    We know that the reassessment process can be confusing, so we have dedicated a page on our website to tell you what reassessment is and what it isn't. Keep reading for more important information. Read on...
  3. blue background with hand holding a megaphone with text

    2024 Real Estate Assessment

    A message from the Botetourt County Commissioner of the Revenue, Chris Booth: Read on...
View All News

The Commissioner of the Revenue (COR), established in Virginia in 1786, is one of five locally elected Constitutional officers. The COR is elected to a 4-year term by the citizens of Botetourt County.

The primary responsibility of the COR is to assess all property that is taxable by law and to apply the tax rates established by the Botetourt County Board of Supervisors.

Freedom of Information Act (FOIA) Officer: Chris T. Booth, Commissioner of the Revenue

Functions of the Commissioner of the Revenue

  • Assess Personal Property (cars, trucks, RVs, trailers and, boats)
  • Maintain the Real Estate Assessment Tax Record
  • Assess Business Personal Property and Manufacturing Equipment (M&T)
  • Issue Business Licenses (Business, Professional Occupational License)
  • Collection and Enforcement of the Meals Tax
  • Collection and Enforcement of the Occupancy / Lodging Tax
  • Administer the Elderly and Disabled Tax Relief Program
  • Administer the Veterans 100% Permanent and Disabled Tax Relief Program
  • Administer the Land Use Assessment Program
  • Process, Prepare, and Screen Virginia State Income Tax Returns
  • Process State of Virginia Estimated Income Tax Payments
  • Process Bank Franchise Tax Annual Assessment
  • Assess Public Service Corp. Taxes