Manufacturing, Machinery & Tools

All persons owning machinery and tools that are used or available for use in manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, dry cleaning, or laundry businesses and located within Botetourt County as of January 1 must file the Return of Machinery and Tools return by April 15 to avoid a 10% late filing penalty.

The property will be assessed at various percentages of the total capitalized cost, depending on the year of acquisition. All such property must be reported annually, including that which has been expensed or fully depreciated. Tax bills will be mailed by the Treasurer's Office after the return is processed by the Commissioner's Office, and are due to be paid on or before November 1 to avoid 10% late payment penalties and interest at a rate of 10% per year.

Helpful Resources

For assistance with this form, please contact the Commissioner of the Revenue's Office at 540-928-2050, or visit the office during normal business hours, Monday-Friday, 8:30am-4:30pm.