Commissioner of the Revenue
Fran Zimmerman - Commissioner of the Revenue
Carroll County Governmental Center
605-7 Pine Street
Hillsville, VA 24343
Personal Property Phone: 276.730.3080 or 276.236.8008
Real Estate Phone: 276.730.3030 or 276.236.8008
Office Hours: 8:30 a.m. - 4:30 p.m. M-F
The Commissioner of the Revenue is a state constitutional officer as set forth in the Constitution of Virginia and a publicly elected representative of the people. The Commissioner of the Revenue’’s Office is regulated by the State Code of Virginia. The taxes assessed by the Commissioner of the Revenue’s Office are extremely broad and complex.
The Commissioner of the Revenue is responsible for assessing the tangible personal property tax, business personal property tax, machinery and tools tax and merchants capital tax, vehicle license fees, and printing of the annual real estate and personal property book of assessments. The Commissioner of the Revenue also assists and prepares state income and estimated tax returns. Some of the other duties of this office include administering the real estate tax relief for the elderly and disabled, service connected disabled veterans, PPTRA (tax relief on qualified personal use vehicles), public service corporation tax, and many other taxes as prescribed by state law and local ordinance.
The Commissioner of the Revenue is responsible for identifying, locating, and estimating the value of all properties within the county for tax purposes. There are currently 32,068 taxable parcels and 1,169 tax exempt parcels in the county. The Commissioner of the Revenue maintains changes in the real estate data files which include the valuation of new construction from building permits, valuation of land from annual property splits and transfers, special assessment of land under the land use program, mapping updates and corrections on the tax identification maps and the GIS parcel layer.
General Reassessments are conducted to equalize and create uniformity in the real estate values which would distribute the burden of taxation evenly and equitably within the county. By the State Code of Virginia, a county must perform a general reassessment every four (4) years, and in some rural counties every (6) years by special ordinance. Carroll County contracted with Wampler Eanes Appraisal Group to conduct our current reassessment. Work began in July, 2015 continuing into 2016 and will take effect January 1, 2017. The Code of Virginia 58.1-3201 requires that real estate assessments be at 100% fair market value. The Commissioner of the Revenue works directly with the contract firm, assisting with documentation of real estate sales, transfers and building permits.
The Commissioner of the Revenue also assists taxpayers with Virginia sales tax. This office also has available state income tax forms, sales tax applications and many other state forms.
It is the mission of this office to ensure that all taxes are assessed in a fair and equitable manner and that this office provide assistance to the public in a friendly and competent manner.