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